Jackson Brainerd

States have shown a renewed interest in film tax incentive programs in recent years. This brief discusses recent legislative enactments, how state incentive programs compare, and how they can be made more effective based on state fiscal office evaluations.

Since emerging from the pandemic-fueled economic downturn, state budgets have been flush with cash, and lawmakers across the country have enacted a historic amount of income tax relief. At least 20 states have cut personal or corporate income tax rates, or both, since the start of 2021, reducing revenues by hundreds of millions or, in several cases, billions of dollars annually. Going into 2023, the push to cut income taxes does not appear to be over. Governors in several...

Twenty-nine states, in addition to Washington, D.C. and Puerto Rico, allow sports betting, and 27 of those also allow betting on mobile devices.