 The Commonwealth of Massachusetts has incentivized the film industry to create projects in Massachusetts through an attractive tax credit law.For film production companies doing business in Massachusetts, these tax incentives include Sales & Use Tax Exemption, Transferable 25% Payroll Credit, and a Transferable 25% Production Expense Credit.For productions created in Massachusetts between calendar years 2006 and 2011, approximately $326.5 million in total film tax credits were generated by 676 individual productions, resulting in $185.8 million in net new spending in the Massachusetts economy.