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Independent producer and director Tony Glazer, in the brown T-shirt, on set of a recent film. Glazer is getting ready to shoot his next movie in New Jersey, with the help of a state film tax credit program that is about to come to an end. (Philip May / Filmshots)

TRENTON — Tony Glazer is about to start filming his latest movie — a comedy with an ensemble cast that includes Whoopi Goldberg, Adrienne Barbeau, Eric Roberts, Dick Cavett, and Vivica A. Fox — on location in New Jersey.



It is his second feature film to be set in the Garden State.



"New Jersey is a fantastic place to shoot," said the independent producer, director and writer, who also lives here. "It has so many different settings and vibes."



And just as important, it has money.

Twenty percent of Glazer's total production budget will be underwritten in part by the state, through a special tax credit aimed at encouraging production companies to shoot movies or television shows here.



The state's film tax credits, in place since 2006, have lured dozens of movie and television crews to New Jersey over the years, in support of productions big and small — from Glazer's upcoming movie "I Do, I Do!" to episodes of "Law & Order: SVU." According to the Economic Development Authority, approximately $70.2 million in credits have been approved under the program since its inception.



But the money has all but run out, the film production incentives are due to expire next July, and Gov. Chris Christie has not supported past efforts to extend and expand the tax credits by the Legislature — which is now trying again.



Christie, who famously squashed a $420,000 credit in 2011 for the hit MTV show "Jersey Shore" over the antics of "Snooki" Polizzi and Mike "The Situation" Sorrentinov—vwhich he said tarnished the state's reputationv— vetoed a previous attempt to expand the credits. His office would not say if he favors them now.



"We don't have comment on the current pending legislation," said Christie spokesman Kevin Roberts, adding that only if a final version of the bill is passed in the Statehouse, "it will be carefully reviewed prior to the governor taking action."

LURING HOLYWOOD

State Sen. Loretta Weinberg (D-Bergen) said ending the film tax incentives would be a mistake.



"It is good economic development. It brings jobs," said Weinberg, one of the primary sponsors of legislation that would increase the amount of money available for film tax credits.



Weinberg cited a "litany of economic spillover" that comes when the cameras start rolling, from the rental of equipment and hiring of security, to on-set catering for the cast and crew.



"It brings business here and helps to highlight our state," she said.



Democratic Assemblyman Carmelo Garcia of Hoboken, where the film classic "On the Waterfront" was filmed 60 years ago, called the tax credits a business investment.



"We give tax credits to corporations who move to this state. Why not the film industry?" asked Garcia, the sponsor of a similar measure in the Assembly to continue and expand the film tax credits. "Film productions create a buzz, increase tourism and create jobs."



Some critics, though, call film and TV production tax credits a waste of money.



"They don't pay for themselves," asserted economist Robert Tannenwald, who studied the impacts of film production subsidies for the Center on Budget and Policy Priorities, a non-partisan research and policy group that examines federal and state fiscal policies.



Many states like the tax credits because the benefits of film production are visible and immediate, he said.



"You can see film sets being built. You can see the stars walking in the streets and eating breakfasts in local restaurants," Tannenwald acknowledged. But he pointed to studies in Massachusetts and elsewhere that indicate the incentives do not generate enough jobs or economic activity to justify their expense to the public



"That's the bottom line," he said. "The money can be better used elsewhere."

REALITY TELEVISION CAPITAL OF THE WORLD

New Jersey's film incentives offer a 20 percent tax credit on production expenses incurred in the state, but are capped at $10 million annuallyv— limiting the total funding available to producers. Once the fund is exhausted for the year, no additional tax credits are granted.



Indeed, there is no money left. Erin Gold, a spokeswoman for the state Economic Development Authority, said there is currently $2.1 million in the fund, but all of it has been designated for film projects already approved through July, when the program ends.



With or without the tax credits, hundreds of movies, TV shows, music videos and commercials get filmed in New Jersey each year, many involving productions that do not seek or qualify for tax credits, said Steven Gorelick, executive director of the New Jersey Motion Picture and Television Commission.

From "Eight Heads In A Duffle Bag," a 1997 black comedy that starred Joe Pesci, to "Hunger Games: Catching Fire," which filmed in Ramapo Mountain State Forest, the state is not unknown to filmmakers.



"We're the reality television capital of the world. That's not driven by tax credits," Gorelick said.



Big budget blockbusters that may land in New Jersey for a few scenes — such as "War of the Worlds," which filmed in Newark and Bayonne — do not even qualify for tax credits because the state subsidies require at least 60 percent of a project's total expenses be spent in New Jersey. Christopher Nolan's "The Dark Knight Rises" was in the state for only a brief stopover to shoot scenes in Newark, which played a stand-in for parts of Gotham City. However, the fictional city was also played by Manhattan, Pittsburgh and Los Angeles. The Bat Cave was a studio set in Culver City, Ca.

BROOKLYN, NEW JERSEY?

Some productions set in New Jersey, however, have shifted filming elsewhere because of better tax deals they can find in other states. For example, HBO's "Boardwalk Empire," set in Atlantic City during the days of Prohibition, was mostly shot in Brooklyn, where New York offers a 30 percent tax credit, and allocates $420 million a year to the incentive program, according to Empire State Development, New York's chief economic development agency.



Even the life story of Newark's Frankie Valli in the film version of the Broadway musical "Jersey Boys" strayed far from Jersey. While director Clint Eastwood shot scenes in Newark, Kearny and Boonton, its producers did not seek or receive New Jersey tax credits, said Gorelick. In fact, most of the film was shot in Los Angeles and was cleared for a tax credit by the California Film Commission, said spokesman Erik Deutsch.



While the Motion Picture Association of America said a filmmaker can seek tax credits in more than one state, many — including New Jersey — will not qualify the production unless at least 60 percent of the expenses are spent in that state.



Vans Stevenson, who heads state government affairs for the MPAA, said cost is always a major factor to risk-adverse studios engaged in in a risky business, and tax incentives can be a considerable lure.



"If they can save 20 to 30 percent in production expenses, they are going to do it," he said.



While states routinely offer financial incentives to encourage companies to relocate — bringing with them jobs and taxpaying employees — New Mexico and Louisiana were the first states to use tax credits to target the movie industry more than a decade ago. The idea quickly caught on and currently 39 states across the country offer some form of incentives to filmmakers.



Louisiana offers a 30 percent tax credit on in-state production expenses, along with an additional 5 percent tax credit for payroll expenditures to Louisiana residents. New Mexico provides a state sales tax exemption on all productions costs, and a 25 percent refundable income tax credit on in-state film production and post-production expenditures. North Carolina has a refundable credit equal to 25 percent of in-state production expenses, provided at least $250,000 in spending is met. But like New Jersey, those incentives are set to expire next year.



Tannenwald is dismissive of the tax credits, which he said creates few permanent jobs and takes away resources that can be better used elsewhere. "Film production is geographically mobile and extremely risky," said the economist. "So film producers are always looking for subsidies. Always."



Stevenson, though, said those who oppose the incentives don't know the business and don't know the numbers.



"I think the proof in how these have performed is self-evident in the number of states that have implemented them and had them in place for a long time," he said. "If it wasn't driving jobs, they would not do them."



The producers of the feature "I Do, I Do!" that will soon begin filming in New Jersey said even a modest budget movie runs up a lot of local costs — including rental cars, lumber, dry cleaning, food and restaurants. That may pump up the local economy, but it also drives creative decisions on where to spend that money.



"It's harder for us to shoot in a state if there isn't a rebate," said Summer Crockett Moore, a partner in Choice Films who serves as line producer for the movie.



Glazer is now scouting locations in Guttenberg, Edgewater and Weehawken for a shoot that begins in December. He also filmed the feature "Junction" in New Jersey, as well as several shorts.



While he credited New Jersey's motion picture commission for helping find locales he never would have thought about, getting permits to shoot, and locating equipment vendors, the filmmaker circled back to the state's tax incentives as the deciding factor in the decision to base the production here.



"I love shooting in the state, but at a certain point the financial aspect comes into play and if you can't afford it, you can't afford it," he said.

Top grossing movies filmed (at least in part) in N.J. 11 Gallery: Top grossing movies filmed (at least in part) in N.J.

Ted Sherman may be reached at tsherman@njadvancemedia.com. Follow him on Twitter @TedShermanSL. Find NJ.com on Facebook.