Corporations are consistently finding themselves at the forefront of social conversations as corporate boycotts and corporate social responsibility methods are becoming more ubiquitous in society. There has never been a better example of this than the entertainment industry’s response to Georgia’s LIFE Act, known colloquially as The Heartbeat Bill, which aimed to limit a woman’s access to an abortion once a fetal heartbeat could be detected. The Government of the State of Georgia offers the United States’ most expansive, sweeping, and beneficial tax credits to entertainment corporations and production companies that choose to film projects in-state. After public outcry in response to the introduction of that legislation, the entertainment corporations that benefit from Georgia’s tax incentives were forced to reckon with a moral and business dilemma: whether to remain in Georgia and continue to collect the financial benefits of filming in the state or to leave the state altogether out of support and solidarity with the women that the Government was seeking to control.This Article proposes to answer that dilemma through different legal perspectives including the dissection of Georgia’s tax incentives, an historical outlining of various boycotts of similar magnitude, and a feminist legal theory perspective. While boycotts can be an effective tool for change, in this case, entertainment corporations should continue to do business with the state and use the benefit of the Georgia tax incentives and remaining in Georgia to benefit local woman. To help the women of Georgia, these corporations should create or donate to pro-women organizations that help women in need of healthcare, child care, and employment, assist with voter registration, and combat widespread voter suppression. By remaining in Georgia, these corporations can thus fulfill their obligations to their shareholders while also participating in a positive and progressive social movement. Sometimes the most effective way to be an ally to women is to fight on the ground and in the trenches, so to speak, alongside them. In leaving the state, entertainment corporations are doing the exact opposite of what their intended actions are and, ultimately, are leaving the women of Georgia vulnerable
