The state of Louisiana is currently considering passing a law that would give tax credits to video game companies for developing games in the state. This would amount to a 10-20% cost reduction for the company. Does anyone know of any other states/regions that have actively recruited the industry by offering financial incentives like this one? I am in graduate school and am researching this topic. If you are a video game developer, please fill this survey out http://www.zoomerang.com/survey.zgi?p=WEB224BETVJXWZ It will only take 2-3 minutes.

But you still have to pay federal tax, don't you? So the savings can't be 10-20% (unless if your state has unresonably high taxes).