from the new york times
Mr. Peretz is a movie director, and Mr. Shaw is his chief assistant. Along with other filmmakers, they have been lured to New York by new film-friendly city policies, particularly lucrative tax incentives available to films and most television shows. But there’s a twist. To gain the greatest benefits, filmmakers must shoot a certain portion of the movie in the city, even if big chunks of the script call for scenes set in places far away, and far different, from New York.