Georgia has enacted tax code changes allowing digital entertainment producers, including video game companies based outside of the state, to gain new savings on products developed there. The incentive takes the form of a credit on Georgia income taxes. Both Georgia-based and non-Georgia-based companies with limited tax liability can transfer them to a Georgia company, as long as the transferor recoups at least $.60 on the dollar.
Sources: Gamasutra | GameCloud | Gameplanet | GamePolitics.com
By: Dale Dietrich