Since 2008, the state of Georgia has become a hub for film productions thanks to its generous film tax credit. Film tax credits allow a production company to write off a certain percentage of state income taxes within the state offering the credit. Georgia’s program allows productions to receive a 20% transferable tax credit, with an additional 10% credit available for providing promotional value to the state. The minimum expenditure required to receive this credit is low at $500,000. Further, the tax credit is transferable. This means that if a production company has little or no income taxes in the state of Georgia, they can sell their unused credits to Georgia taxpayers for cash. There is no annual cap on this credit, so any number of production companies can receive them. With such favorable terms, it is no surprise that many productions have left Los Angeles and moved to Atlanta. In May 2025, it was reported that on-set production in L.A. declined nearly 23% from the previous year.

The shift of production from California to Georgia has resulted in a slew of films set in L.A. but filmed in Atlanta. Filmmakers have become adept at turning Atlanta into L.A. on the big screen; however, no amount of movie magic can completely hide the fact that a film was shot in Atlanta. Southern California has a distinct Mediterranean climate. There are no forests in L.A., nor are there distinct seasonal changes. Atlanta, “The City in a Forest,” is a far cry from L.A. It’s lush, green, and comparatively flat. If you look closely at modern films set in L.A., you can clearly see that they were filmed in Atlanta.

The newest installment of The Naked Gun was filmed in Atlanta. I personally loved this movie, but it was clearly shot there. For example, there is the car crash scene that takes place in “Malibu.” This was obviously shot in a quarry somewhere in the American South. Nowhere in the state of California looks like this. To the film’s credit, this may have been done for comedic effect.

Den of Thieves is a great good-bad movie that is set in L.A. However, the film was clearly shot in Georgia during the fall and winter months. In every outdoor scene, there are dormant winter trees or trees with fall foliage. Nearly every tree planted in Southern California is evergreen, and fall colors are non-existent in the southern portion of the state.

Let’s Be Cops also includes locations that will look foreign to any native Angeleno. In one park scene, you can see the actors engulfed by a verdant expanse of forest. This is clearly not L.A.

I understand the economics of shooting in Georgia, but it’s a shame to so clearly see that something was shot in Atlanta when L.A. plays such a prominent role in the film. Fortunately, California recently passed the California Tax Credit Program 4.0. The new program increases the annual cap on the film and television tax credit from $330 million to $750 million. Further, the program increased the applicable credit from 20–25% to 35–40%. However, unlike Georgia’s credit, California does not allow the credit to be transferred (sold) unless the production is a qualified independent film. Instead, California offers a cash refund for up to 90% of the unused credit.

Hopefully, California’s improved tax credit will bring productions back to Southern California. You simply cannot recreate Southern California in Atlanta. At the very least, it’s good to see that the California government is actively trying to fix a real problem within its marquee industry. Hopefully, production can bounce back in the Golden State.