It probably doesn’t help that Pennsylvania’s film tax credit program has been stuck at a $100 million cap since 2022. He pointed to the Pennsylvania film tax credit as a reason Pittsburgh wound up playing the fictional Kimberton, Md. But with a $100 million cap in Pennsylvania, there’s not always enough film tax credit incentives to go around. “They’ve got to spend a minimum of 60% of their budget to qualify to receive a 25% tax credit,” Keezer said. Domestically, the Pennsylvania film tax credit helped lure them to Western Pennsylvania, as did similar programs in other states.