Rick Jackson, a billionaire seeking the Republican nomination for Georgia governor, has some Hollywood baggage.

Mr. Jackson, who faces a primary runoff on Tuesday, has campaigned on his promise to make Georgia more affordable and his by-the-bootstraps success as the founder of a health-care staffing company.

He has also moonlighted for years as an indie movie producer. While his low-budget movies have barely registered at the box office, several have nonetheless turned into tax windfalls, thanks to accounting maneuvers that have been the subject of three court battles with the Internal Revenue Service but that have not surfaced as an issue in the campaign.

In all, the Jackson Investment Group, the parent company of Mr. Jackson’s various ventures, has sought roughly $90 million in tax deductions from four money-losing films.

The biggest of the movies, “The Best of Enemies,” a 2019 release, starred Taraji P. Henson and Sam Rockwell. It recounts, as court filings put it, “the compelling, true story of the unlikely bond that formed between an African American civil rights activist and a Ku Klux Klan leader who worked together in the 1970s to integrate public schools in Durham, North Carolina.”

With a Rotten Tomatoes score of 51 percent, it earned an underwhelming $10 million or so, not enough to break even despite the help of state and federal tax breaks. (A.O. Scott, a New York Times critic, called it a “muddled and well-meaning big-screen attempt to find solace in the history of American racism.”)