InTucker Magazine

The Impact of Georgia’s Film Tax Credit on Tucker and DeKalb County

Georgia’s film tax credit has become one of the most influential economic development tools in the state. Established through the Georgia Entertainment Industry Investment Act, the incentive has helped transform Georgia into a major hub for film and television production. The program offers transferable tax credits of up to 30% for qualified productions that meet spending thresholds and other requirements. These productions include feature films, television series, pilots, commercials, music videos, and interactive entertainment projects. To qualify, a production must spend at least $500,000 in Georgia on approved expenditures.

Statewide, the film tax credit has produced well documented economic benefits. A 2023 economic impact study with access to extensive production data found that Georgia’s film tax incentive generated $8.55 billion in economic output in 2022. It also supported nearly 60,000 jobs across the state. According to the study, production spending in Georgia grew more than 17 % annually between 2012 and 2023. This growth contributed a total economic impact of $29.65 billion over that period and supported $12.2 billion in wages during the last five years. These findings confirm that the incentive has significantly strengthened Georgia’s position as a premier location for screen production while also contributing important statewide economic gains.

Within this statewide framework, DeKalb County has emerged as a major beneficiary of the film tax credit. The Development Authority of DeKalb County highlights the county’s expanding role in the film entertainment and digital media industries. DeKalb offers a variety of production advantages including a diverse range of filming locations, strong professional talent resources, and a supportive business environment. Under the Georgia Entertainment Industry Investment Act, qualifying productions can access a 20% base tax credit and an additional 10% credit by including the Georgia promotional logo in project marketing. Qualifying expenditures include materials, labor, and services used within the state. This financial structure has positioned DeKalb County as a competitive destination within the state for film and television production.

Tucker has directly benefited from Georgia’s growing production industry. Tucker’s involvement in film production has expanded significantly in recent years. Before Tucker became a city, local representatives were already working with industry partners. Once Tucker was incorporated as a city, it partnered with the DeKalb Entertainment Commission to manage, review, and issue film permit applications. The DEC maintains a film locations registry, and property owners in Tucker have the opportunity to list their sites for potential use in film projects.

Tucker has become a recognizable filming location for major streaming platforms, including HBO, HULU and Netflix. Iconic productions that have incorporated Tucker into their filming include Ozark, The Outsider, and the Academy Award winning film I Tonya. Tucker’s Main Street became the focal point of a Netflix production during the filming of The Out-Laws in the fall of 2021. More recently, the Tucker Recreation Center was host to the Stranger Things cast to close out the highly acclaimed and cult-classic series. It was a full circle moment from when El first showed her power by flipping the van in the first season on Sarah’s Lane.

Productions that film in Tucker contribute to local spending on goods and services in areas such as catering, lodging, equipment rental, site preparation, and professional labor. In the ten years since incorporating, more than 100 productions have chosen to film in Tucker. Over 20 have filmed at Tucker Recreation Center. The incentives also help attract continued investment in production infrastructure throughout Georgia, which in turn benefits Tucker and DeKalb County. DeKalb has four productions stages in addition to Eagle Rock Studios here in Tucker.

The Georgia film tax credit has created measurable economic returns and fostered meaningful growth in the City of Tucker. Tucker’s growing portfolio of film credits, combined with countywide support for production activity, illustrates the local benefits of a program that was designed to expand economic opportunity. The film tax credit remains an important contributor to economic and cultural development in both DeKalb County and the City of Tucker.