Policies to prevent public subsidy of tobacco imagery in youthrated films

Film producers are by no means automatically entitled to public subsidies.
They must apply for them and meet a state’s particular requirements, which are
often quite stringently designed to minimize abuse of these programs. Eligibility
procedures in different states require applicants to submit shooting scripts,
production budgets, and day‐by‐day production schedules for state review before
shooting begins; prove the residency of crew members; contribute to local
educational and training programs; and supply the state with certified accounts
after production. States may require producers and directors to be interviewed, in
person, by program staff before an eligibility ruling. Many states require an
acknowledgment in the film’s final credits; some specify precise wording or size.

Most states disqualify certain kinds of media productions from subsidies,
such as: news, weather, and sports programs; reality shows and daytime TV;
political commercials and digital gambling projects. All except Louisiana and Puerto
Rico specifically disqualify obscene material, the definition referring either to a state
statute or to the federal age‐recording requirements for performers in sexually
explicit material.

States often allow for administrative discretion in the final decision about
which films to subsidize, based on general economic benefits to the state or, as in
Texas and Utah, how the film portrays the state’s citizens. In Georgia, “NC‐1717 or
unrated movies may not qualify at the sole discretion of the [Georgia Film Office].”
Also, projects “determined not to have positive marketing value for the State and
which are deemed not beneficial to the State of Georgia's branding initiatives and
goals" may be denied use of the “Georgia Entertainment Promotion” logo and the
additional 10 percent tax credit that goes along with it. Florida offers a bonus 2
percent tax credit to “family friendly” films, as determined by “review of the script
and an interview with the director.”

Florida states:
Family‐friendly productions are those that have cross‐generational appeal;
would be considered suitable for viewing by children age 5 and older; are
appropriate in theme, content, and language for a broad family audience;
embody a responsible resolution of issues; and do not exhibit any act of
smoking, sex, nudity, or vulgar or profane language.