As of 2006, game developers in the state of Georgia could qualify for a nine percent tax break in keeping with its then newly modified legislature on entertainment, which saw success on the part of the state and industry. As of this week, devs can qualify for up to a 30% break, courtesy of the 2008 Entertainment Industry Investment Act.

The act will allow the state to offer a 20 percent credit for qualifying projects, and an additional 10 percent if the developer includes an animated Georgia promotional logo within the finished game. Also covered under this legislation is film, commercials, music videos and TV.

“The new incentives will put Georgia among the top five states in the US in terms of financial competitiveness for entertainment projects,” said Ken Stewart, commissioner of the Georgia Department of Economic Development (GDEcD). “We expect to see an increase in the number of industry jobs and overall economic impact for the state in the coming years.”

“Georgia will be the most competitive state in the country for videogame productions," added Bill Thompson of the GDEcD film office. "Georgia is one of the few states whose entertainment incentives support the videogame industry.”

The state is now one of the few being offered such incentives, with Wisconsin being another; time will tell if this practice will become the norm.