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State Hopping: The U.S. Film Tax Credit Landscape

A woman with long, wavy red hair sits in a forrest surrounded by tall trees and lush grass.King Coal, courtesy of Sundance Institute.

As the pandemic exited its first lockdowns and film production tentatively recommenced amid overall economic uncertainty, the fate of U.S. tax incentives for feature film and television appeared cloudy. Wrote James Cutchin in the Los Angeles Business Journal on August 20, 2020, “State coffers have been drained after months of lockdowns, starved of key tax revenues and exhausted by the costs of fighting the virus. With states facing such bleak financial outlooks, some wonder whether governments will continue to fund film tax credit programs.” Two and a half years later, those worries have been largely banished. Last fall in an […]

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