Nevada lawmakers are pushing back against a proposed film tax credit program for Summerlin Studios, drawing lessons from Georgia’s experience as a special legislative session looms in November 2025. Critics warn that similar incentives in Georgia have cost billions without delivering promised economic benefits, while supporters argue Nevada’s plan includes safeguards to create jobs and boost the local economy.
Background on the Summerlin Studios Proposal
The push for film tax credits in Nevada centers on building Summerlin Studios, a major project backed by Sony Pictures and Warner Bros. in Las Vegas. The plan aims to turn Southern Nevada into a film production hub, promising thousands of jobs and infrastructure development.
Lawmakers first debated the idea during the 2025 regular legislative session. A bill passed the Assembly by a narrow 22-20 vote but stalled in the Senate before the June adjournment. Now, with Governor Joe Lombardo calling for a special session to address unfinished business, the proposal could return with tweaks.
Supporters highlight the project’s scale, including a 31-acre campus near South Town Center Drive and West Flamingo Road. They say it requires an initial $400 million investment and mandates $300 million in annual production spending starting in 2028.
Opponents question the fiscal wisdom, pointing to the potential $1.6 billion cost over 15 years. They argue it favors big studios at the expense of other state needs, like education and healthcare.
Lessons from Georgia’s Film Tax Credit Program
Georgia has become a key reference point in Nevada’s debate, with its uncapped film tax credits drawing both praise and criticism. Since expanding in 2008, Georgia’s program has attracted major productions but at a steep price.
In 2022 alone, Georgia issued over $1.3 billion in tax credits, fueling growth in Atlanta’s film industry. However, critics like Georgia Representative Marvin Lim argue it has not met expectations, leading to ongoing renewals driven by fear of losing the industry rather than proven returns.
Lim shared insights during a recent Nevada webinar, noting that Georgia’s choice to prioritize film incentives coincided with decisions not to expand Medicaid, straining public resources. He described the program as creating inertia, where the state keeps extending credits without clear long-term gains.
Nevada lawmakers, including Senate Minority Leader Robin Titus and Assemblymember Natha Anderson, hosted the discussion to highlight these risks. They urged caution, emphasizing that Georgia’s model lacks spending caps and local hiring rules, unlike Nevada’s proposed safeguards.
Supporters Push for Job Creation and Safeguards
Advocates for the Nevada bill stress its built-in protections to avoid Georgia’s pitfalls. The legislation includes claw-back provisions if spending falls below $150 million annually, plus requirements for third-party audits and community investments.
Union groups have ramped up efforts, launching a political action committee with $1 million to promote the plan. They argue it will create high-paying jobs in construction, production, and related fields, benefiting Southern Nevada’s economy.
For instance, the proposal mandates that 50 percent of qualifying labor come from Nevada residents. It also requires funding for vocational training and a new studio for education programs.
Recent lobbying included delivering thousands of postcards to lawmakers, emphasizing job opportunities. Assemblymember Daniele Monroe-Moreno, a bill co-sponsor, called Nevada’s approach distinctly different from Georgia’s, with performance metrics and penalties to ensure accountability.
Opposition Voices Concerns Over Costs and Equity
Critics remain skeptical, labeling the plan as corporate welfare that drains state funds. They point out that the credits would primarily benefit Southern Nevada, potentially leaving Northern Nevada shortchanged.
A recent opinion piece highlighted unfinished business in Nevada, such as food assistance programs paused due to federal shutdowns, questioning the priority of film subsidies. Opponents argue the $120 million annual credits could exceed $1 billion over time, mirroring Georgia’s fiscal burden without guaranteed returns.
Some unions have split on the issue, with opponents clashing over whether the benefits outweigh the risks. They warn of uncertain economic impacts, citing Georgia’s experience where job growth has not offset the massive tax giveaways.
Titus noted the pressure from lobbying groups, saying lawmakers face strong-arm tactics to support the bill. Without official language for the special session, many remain undecided.
Economic Impact Projections and Comparisons
To understand the potential effects, experts have analyzed data from similar programs. Here’s a quick comparison of key features between Nevada’s proposal and Georgia’s existing program:
| Aspect | Nevada Proposal | Georgia Program |
|---|---|---|
| Annual Credits Cap | $120 million | Uncapped |
| Total Estimated Cost | Over $1 billion in 15 years | $1.3 billion in 2022 alone |
| Local Hiring Requirement | 50% Nevada residents | None |
| Audit Requirements | Mandatory third-party audits | Mandatory since 2023 |
| Expiration | Tied to 15-year project | No expiration |
| Claw-back Provisions | Yes, if spending drops | Limited |
These differences aim to make Nevada’s program more accountable, but skeptics question if they are enough.
Projections for Nevada include creating up to 5,000 jobs in the first few years, based on industry estimates. However, independent analyses suggest returns could vary, with some studies showing film incentives return only 20 to 30 cents per dollar invested.
What Happens Next in the Special Session
Governor Lombardo’s call for a special session this month could decide the fate of the film tax credits. If introduced, the bill might see adjustments to address criticisms, such as stronger equity measures for Northern Nevada.
Lawmakers from both parties are weighing the options, with some open to compromise. The debate ties into broader discussions on economic diversification beyond gaming and tourism.
As Nevada considers this path, the Georgia example serves as a cautionary tale. Will the state strike a balance between attracting Hollywood and protecting taxpayer dollars? Readers, share your thoughts in the comments and spread the word if this issue matters to you.
