Of the 28 states that offer tax credits, 26 make them either transferable or refundable, which means the state will pay the production company the balance in excess of the company's owed state tax.
26 make them either transferable or refundable, which means the state will pay the production company the balance in excess of the company's owed state tax. This is of the 28 states. These 28 states offer tax credits.