`` They 're certainly competing from a financial standpoint , though . Forty - four states offer tax incentives to filmmakers in hopes of attracting projects . Georgia has one of highest tax returns in United States , up to 100 percent . Louisiana was one of first states to offer incentive program eight years ago .
Forty - four states offer tax incentives to filmmakers in hopes of attracting projects . Georgia has one of highest tax returns in United States , up to 100 percent . Louisiana was one of first states to offer incentive program eight years ago .