This recent AP article states that a “Georgia state council” is rethinking the state’s aggressive tax credit program that’s been attracting film production companies to the state over the last couple years.  As we all know, Decatur’s been just one beneficiary on the credit, most recently hosting a Jennifer Garner film over on Pinetree Drive.  Why are they rethinking the credits?  Well, that’s not all that clear…

In January, though, a Georgia state council said those benefits are fleeting. It said even though the crews bring jobs — and lots of people who spend money locally on food and lodging — those benefits are lost when they pack up and leave after filming.

The council recommended ditching the film tax break, which meant $140.6 million in lost tax revenues last year. Film producers spent $617 million in Georgia last year.

The article goes on to provide first-hand accounts of all the ways the film tax credit is creating jobs in the state and how other states are also implementing similarly tempting tax credits to movie-makers.  However, the one important item missing from this article is “What the tax revenue was prior to the creation of the more aggressive tax credit in 2008?” If it was far less than $617 million, than that $140.6 million in “lost tax revenue” wasn’t actually “lost” because without it we wouldn’t have the additional revenue in the first place.  Weird.

Patch reports that the Jennifer Garner movie “Odd Life of Timothy Green” will be filming at the vacant Forrest Hills Elementary School at the end of Forrest Boulevard, near Avondale Park, today through next Monday.

According to Patch, Garner sightings were reported this past weekend at the Botanical Gardens and at South City Kitchen, where she was seen with hubby Ben Affleck.

The AJC reports that the film industry will bring in an estimated $1.3 billion into the state this year, thanks in large part to a our relatively new tax breaks that provide up to 30% tax credits to film companies.

And business-friendly Decatur has become a model of efficiency in getting permits approved and coordinating with the police and fire department to close streets, etc.  The AJC has this testimonial from a veteran location scout, Mark Cortell, who worked on “Mean Girls 2″, which filmed in Decatur over the summer.

“They’ll tell you yes or no,” Cottrell said of the city. “If they say no you can move on. You know where you stand.”

Decatur posts filming rules on the city website and usually requires a production company to obtain just one permit, though it has to work out street closures with the police, said Katie Abel, city special events coordinator. The city has issued 14 permits this year for feature films, TV movies and commercials.

There’s certainly little shock-value in learning that Decatur is going to great lengths to create a smooth process for film companies, so I’m not gonna really pursue that line of discussion.

However, I do think it’s interesting that we get this concrete example of tax cuts benefiting the state economy on the same day it’s announced that Gov-Elect Nathan Deal announced that he favors cutting corporate taxes once he’s in office.

“Whether we like it or not, corporate taxes are a factor in businesses deciding where they’re going to locate, whether they’re going to expand,” he said. “These are jobs that hang in the balance depending on what direction we take.”

Deal was not concerned by comments from several tax council members last week implying that cuts to the corporate income tax would have little effect on job creation.

Which again raises the age-old question: Do tax cuts spur job growth or eliminate vital services?

If there was a blanket answer, which only I knew the answer to, I’d start my own country!