Wisconsin Eyes Tax Incentives to Attract Film and Video Game Industries
Wisconsin bills propose tax credits for film and video game industries to boost jobs and tourism, sparking debate over costs.
Published May 21, 2025

Two bills, AB 231 and AB 204, discussed in the Assembly Technology Committee, aim to attract film and video game industries to Wisconsin through tax incentives. AB 231 establishes a State Film Office and offers up to $10 million annually in credits for film, TV, and commercial productions, covering 30% of wages and expenses. AB 204 provides refundable credits for 30% of video game development costs, targeting a growing industry.

Economic and Cultural Goals

Supporters, citing Raven Software’s success with Call of Duty in Middleton, argue the incentives will boost jobs, tourism, and local businesses like catering. Wisconsin’s academic programs, such as UW-Stout’s game design curriculum, strengthen its appeal. Neighboring states’ programs highlight the need for Wisconsin to compete.

Opposition Concerns

Critics question the fiscal impact, citing studies showing mixed results from similar incentives elsewhere. They worry about favoring specific industries and complicating the tax code, especially with nonrefundable film credits. Strong accountability measures, like local hiring requirements, are needed to ensure benefits.

Broader Context

The proposals align with Wisconsin’s economic diversification efforts, leveraging its creative talent pool. If passed, the incentives could enhance the state’s reputation as a hub for creative industries, but careful oversight is essential to balance costs and benefits.

Next Steps

The bills await further legislative action, with potential to reshape Wisconsin’s economy and cultural landscape if enacted.