Second Substitute Senate Bill 6558 (2006) established a motion picture competitiveness program to provide incentives for motion picture production in the state.  JLARC evaluated the implementation of the program, state revenue impacts, employment and other economic impacts, and compared Washington’s incentives to those provided by other states and British Columbia.  The report concludes Washington is maintaining its position in the film industry and recommends that the tax preference be continued and re-examined at a later date.  Additionally, if the Legislature desires information on the revenue and economic impacts of the tax credit, it should require more stringent reporting and clarify what entity is responsible for maintaining the information.