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 credits to filmmakers in hopes of attracting projects . Georgia boasts one of highest tax returns in United States , up to 30 percent . Louisiana was one of first states to develop incentive program eight years ago .