By Harry David and Mark Robyn
State film tax incentives have exploded in popularity in the last decade. In 2000, only three states offered the subsidies. By 2010, the number of states offering incentives had peaked at 40. Among these, the state government of Alaska offers one of the most generous incentive systems, say I. Harry David and Mark Robyn of the Tax Foundation.
- They receive a base rate of 30 percent of expenditures, and additional credits for spending on wages to Alaskan residents (10 percent), filming in rural locations (2 percent) and for filming in the off-season (2 percent).
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