id	sid	tid	token	lemma	pos
cblr-1740	1	1	xu	xu	INTJ
cblr-1740	1	2	–	–	PUNCT
cblr-1740	1	3	final	final	ADJ
cblr-1740	1	4	staying	staying	NOUN
cblr-1740	1	5	in	in	ADP
cblr-1740	1	6	hollywood	hollywood	PROPN
cblr-1740	1	7	and	and	CCONJ
cblr-1740	1	8	the	the	DET
cblr-1740	1	9	big	big	ADJ
cblr-1740	1	10	apple	apple	NOUN
cblr-1740	1	11	:	:	PUNCT
cblr-1740	1	12	the	the	DET
cblr-1740	1	13	effectiveness	effectiveness	NOUN
cblr-1740	1	14	and	and	CCONJ
cblr-1740	1	15	design	design	NOUN
cblr-1740	1	16	of	of	ADP
cblr-1740	1	17	film	film	NOUN
cblr-1740	1	18	production	production	NOUN
cblr-1740	1	19	tax	tax	NOUN
cblr-1740	1	20	credits	credit	NOUN
cblr-1740	1	21	in	in	ADP
cblr-1740	1	22	new	new	PROPN
cblr-1740	1	23	york	york	PROPN
cblr-1740	1	24	and	and	CCONJ
cblr-1740	1	25	california	california	PROPN
cblr-1740	1	26	tina	tina	PROPN
cblr-1740	1	27	xu	xu	PROPN
cblr-1740	1	28	film	film	PROPN
cblr-1740	1	29	production	production	NOUN
cblr-1740	1	30	tax	tax	NOUN
cblr-1740	1	31	credits	credit	NOUN
cblr-1740	1	32	have	have	AUX
cblr-1740	1	33	become	become	VERB
cblr-1740	1	34	an	an	DET
cblr-1740	1	35	increasingly	increasingly	ADV
cblr-1740	1	36	common	common	ADJ
cblr-1740	1	37	feature	feature	NOUN
cblr-1740	1	38	of	of	ADP
cblr-1740	1	39	the	the	DET
cblr-1740	1	40	state	state	NOUN
cblr-1740	1	41	tax	tax	NOUN
cblr-1740	1	42	system	system	NOUN
cblr-1740	1	43	.	.	PUNCT
cblr-1740	2	1	these	these	DET
cblr-1740	2	2	tax	tax	NOUN
cblr-1740	2	3	credit	credit	NOUN
cblr-1740	2	4	programs	program	NOUN
cblr-1740	2	5	were	be	AUX
cblr-1740	2	6	originally	originally	ADV
cblr-1740	2	7	a	a	DET
cblr-1740	2	8	response	response	NOUN
cblr-1740	2	9	to	to	ADP
cblr-1740	2	10	worries	worry	NOUN
cblr-1740	2	11	about	about	ADP
cblr-1740	2	12	“	"	PUNCT
cblr-1740	2	13	runaway	runaway	ADJ
cblr-1740	2	14	production	production	NOUN
cblr-1740	2	15	”	"	PUNCT
cblr-1740	2	16	of	of	ADP
cblr-1740	2	17	films	film	NOUN
cblr-1740	2	18	to	to	ADP
cblr-1740	2	19	foreign	foreign	ADJ
cblr-1740	2	20	jurisdictions	jurisdiction	NOUN
cblr-1740	2	21	offering	offer	VERB
cblr-1740	2	22	similar	similar	ADJ
cblr-1740	2	23	incentives	incentive	NOUN
cblr-1740	2	24	.	.	PUNCT
cblr-1740	3	1	now	now	ADV
cblr-1740	3	2	,	,	PUNCT
cblr-1740	3	3	even	even	ADV
cblr-1740	3	4	states	state	NOUN
cblr-1740	3	5	with	with	ADP
cblr-1740	3	6	a	a	DET
cblr-1740	3	7	historical	historical	ADJ
cblr-1740	3	8	comparative	comparative	ADJ
cblr-1740	3	9	advantage	advantage	NOUN
cblr-1740	3	10	in	in	ADP
cblr-1740	3	11	film	film	NOUN
cblr-1740	3	12	production	production	NOUN
cblr-1740	3	13	and	and	CCONJ
cblr-1740	3	14	strong	strong	ADJ
cblr-1740	3	15	in	in	ADP
cblr-1740	3	16	-	-	PUNCT
cblr-1740	3	17	state	state	NOUN
cblr-1740	3	18	talent	talent	NOUN
cblr-1740	3	19	and	and	CCONJ
cblr-1740	3	20	expertise	expertise	NOUN
cblr-1740	3	21	offer	offer	VERB
cblr-1740	3	22	sizeable	sizeable	ADJ
cblr-1740	3	23	tax	tax	NOUN
cblr-1740	3	24	credits	credit	NOUN
cblr-1740	3	25	.	.	PUNCT
cblr-1740	4	1	this	this	DET
cblr-1740	4	2	note	note	NOUN
cblr-1740	4	3	will	will	AUX
cblr-1740	4	4	focus	focus	VERB
cblr-1740	4	5	on	on	ADP
cblr-1740	4	6	the	the	DET
cblr-1740	4	7	film	film	NOUN
cblr-1740	4	8	production	production	NOUN
cblr-1740	4	9	tax	tax	NOUN
cblr-1740	4	10	credits	credit	NOUN
cblr-1740	4	11	offered	offer	VERB
cblr-1740	4	12	in	in	ADP
cblr-1740	4	13	states	state	NOUN
cblr-1740	4	14	with	with	ADP
cblr-1740	4	15	a	a	DET
cblr-1740	4	16	historical	historical	ADJ
cblr-1740	4	17	comparative	comparative	ADJ
cblr-1740	4	18	advantage	advantage	NOUN
cblr-1740	4	19	in	in	ADP
cblr-1740	4	20	filming	film	VERB
cblr-1740	4	21	,	,	PUNCT
cblr-1740	4	22	specifically	specifically	ADV
cblr-1740	4	23	new	new	PROPN
cblr-1740	4	24	york	york	PROPN
cblr-1740	4	25	and	and	CCONJ
cblr-1740	4	26	california	california	PROPN
cblr-1740	4	27	.	.	PUNCT
cblr-1740	5	1	the	the	DET
cblr-1740	5	2	note	note	NOUN
cblr-1740	5	3	begins	begin	VERB
cblr-1740	5	4	by	by	ADP
cblr-1740	5	5	examining	examine	VERB
cblr-1740	5	6	the	the	DET
cblr-1740	5	7	evolution	evolution	NOUN
cblr-1740	5	8	and	and	CCONJ
cblr-1740	5	9	expansion	expansion	NOUN
cblr-1740	5	10	of	of	ADP
cblr-1740	5	11	the	the	DET
cblr-1740	5	12	empire	empire	NOUN
cblr-1740	5	13	state	state	NOUN
cblr-1740	5	14	film	film	NOUN
cblr-1740	5	15	production	production	NOUN
cblr-1740	5	16	credit	credit	NOUN
cblr-1740	5	17	and	and	CCONJ
cblr-1740	5	18	the	the	DET
cblr-1740	5	19	california	california	PROPN
cblr-1740	5	20	film	film	NOUN
cblr-1740	5	21	and	and	CCONJ
cblr-1740	5	22	television	television	NOUN
cblr-1740	5	23	production	production	NOUN
cblr-1740	5	24	credit	credit	NOUN
cblr-1740	5	25	.	.	PUNCT
cblr-1740	6	1	then	then	ADV
cblr-1740	6	2	,	,	PUNCT
cblr-1740	6	3	it	it	PRON
cblr-1740	6	4	compares	compare	VERB
cblr-1740	6	5	the	the	DET
cblr-1740	6	6	current	current	ADJ
cblr-1740	6	7	design	design	NOUN
cblr-1740	6	8	of	of	ADP
cblr-1740	6	9	these	these	DET
cblr-1740	6	10	two	two	NUM
cblr-1740	6	11	tax	tax	NOUN
cblr-1740	6	12	credit	credit	NOUN
cblr-1740	6	13	programs	program	NOUN
cblr-1740	6	14	,	,	PUNCT
cblr-1740	6	15	and	and	CCONJ
cblr-1740	6	16	discusses	discuss	VERB
cblr-1740	6	17	and	and	CCONJ
cblr-1740	6	18	critiques	critique	VERB
cblr-1740	6	19	economic	economic	ADJ
cblr-1740	6	20	impact	impact	NOUN
cblr-1740	6	21	analyses	analysis	NOUN
cblr-1740	6	22	used	use	VERB
cblr-1740	6	23	to	to	PART
cblr-1740	6	24	evaluate	evaluate	VERB
cblr-1740	6	25	these	these	DET
cblr-1740	6	26	programs	program	NOUN
cblr-1740	6	27	.	.	PUNCT
cblr-1740	7	1	the	the	DET
cblr-1740	7	2	note	note	NOUN
cblr-1740	7	3	concludes	conclude	VERB
cblr-1740	7	4	by	by	ADP
cblr-1740	7	5	addressing	address	VERB
cblr-1740	7	6	whether	whether	SCONJ
cblr-1740	7	7	it	it	PRON
cblr-1740	7	8	is	be	AUX
cblr-1740	7	9	advisable	advisable	ADJ
cblr-1740	7	10	for	for	ADP
cblr-1740	7	11	a	a	DET
cblr-1740	7	12	state	state	NOUN
cblr-1740	7	13	with	with	ADP
cblr-1740	7	14	a	a	DET
cblr-1740	7	15	historically	historically	ADV
cblr-1740	7	16	strong	strong	ADJ
cblr-1740	7	17	film	film	NOUN
cblr-1740	7	18	industry	industry	NOUN
cblr-1740	7	19	to	to	PART
cblr-1740	7	20	offer	offer	VERB
cblr-1740	7	21	a	a	DET
cblr-1740	7	22	film	film	NOUN
cblr-1740	7	23	tax	tax	NOUN
cblr-1740	7	24	credit	credit	NOUN
cblr-1740	7	25	,	,	PUNCT
cblr-1740	7	26	and	and	CCONJ
cblr-1740	7	27	which	which	DET
cblr-1740	7	28	tax	tax	NOUN
cblr-1740	7	29	design	design	NOUN
cblr-1740	7	30	features	feature	NOUN
cblr-1740	7	31	are	be	AUX
cblr-1740	7	32	appropriate	appropriate	ADJ
cblr-1740	7	33	for	for	ADP
cblr-1740	7	34	such	such	DET
cblr-1740	7	35	a	a	DET
cblr-1740	7	36	state	state	NOUN
cblr-1740	7	37	,	,	PUNCT
cblr-1740	7	38	paying	pay	VERB
cblr-1740	7	39	special	special	ADJ
cblr-1740	7	40	attention	attention	NOUN
cblr-1740	7	41	to	to	ADP
cblr-1740	7	42	how	how	SCONJ
cblr-1740	7	43	a	a	DET
cblr-1740	7	44	program	program	NOUN
cblr-1740	7	45	determines	determine	VERB
cblr-1740	7	46	eligibility	eligibility	NOUN
cblr-1740	7	47	for	for	ADP
cblr-1740	7	48	the	the	DET
cblr-1740	7	49	tax	tax	NOUN
cblr-1740	7	50	credit	credit	NOUN
cblr-1740	7	51	,	,	PUNCT
cblr-1740	7	52	whether	whether	SCONJ
cblr-1740	7	53	the	the	DET
cblr-1740	7	54	credit	credit	NOUN
cblr-1740	7	55	can	can	AUX
cblr-1740	7	56	be	be	AUX
cblr-1740	7	57	refunded	refund	VERB
cblr-1740	7	58	or	or	CCONJ
cblr-1740	7	59	transferred	transfer	VERB
cblr-1740	7	60	,	,	PUNCT
cblr-1740	7	61	and	and	CCONJ
cblr-1740	7	62	the	the	DET
cblr-1740	7	63	credit	credit	NOUN
cblr-1740	7	64	’s	’s	PART
cblr-1740	7	65	allocation	allocation	NOUN
cblr-1740	7	66	mechanism	mechanism	NOUN
cblr-1740	7	67	.	.	PUNCT
cblr-1740	8	1			PROPN
cblr-1740	8	2	j.d	j.d	PROPN
cblr-1740	8	3	.	.	PROPN
cblr-1740	8	4	candidate	candidate	PROPN
cblr-1740	8	5	2017	2017	NUM
cblr-1740	8	6	,	,	PUNCT
cblr-1740	8	7	columbia	columbia	PROPN
cblr-1740	8	8	law	law	PROPN
cblr-1740	8	9	school	school	NOUN
cblr-1740	8	10	;	;	PUNCT
cblr-1740	8	11	b.a	b.a	PROPN
cblr-1740	8	12	.	.	PROPN
cblr-1740	8	13	2014	2014	NUM
cblr-1740	8	14	,	,	PUNCT
cblr-1740	8	15	university	university	NOUN
cblr-1740	8	16	of	of	ADP
cblr-1740	8	17	toronto	toronto	PROPN
cblr-1740	8	18	,	,	PUNCT
cblr-1740	8	19	trinity	trinity	PROPN
cblr-1740	8	20	college	college	NOUN
cblr-1740	8	21	.	.	PUNCT
cblr-1740	9	1	many	many	ADJ
cblr-1740	9	2	thanks	thank	NOUN
cblr-1740	9	3	to	to	ADP
cblr-1740	9	4	professor	professor	PROPN
cblr-1740	9	5	alex	alex	PROPN
cblr-1740	9	6	raskolnikov	raskolnikov	PROPN
cblr-1740	9	7	for	for	ADP
cblr-1740	9	8	his	his	PRON
cblr-1740	9	9	indispensable	indispensable	ADJ
cblr-1740	9	10	guidance	guidance	NOUN
cblr-1740	9	11	and	and	CCONJ
cblr-1740	9	12	feedback	feedback	NOUN
cblr-1740	9	13	.	.	PUNCT
cblr-1740	10	1	additional	additional	ADJ
cblr-1740	10	2	thanks	thank	NOUN
cblr-1740	10	3	to	to	ADP
cblr-1740	10	4	the	the	DET
cblr-1740	10	5	exceptional	exceptional	ADJ
cblr-1740	10	6	staff	staff	NOUN
cblr-1740	10	7	and	and	CCONJ
cblr-1740	10	8	editorial	editorial	NOUN
cblr-1740	10	9	board	board	NOUN
cblr-1740	10	10	of	of	ADP
cblr-1740	10	11	the	the	DET
cblr-1740	10	12	columbia	columbia	PROPN
cblr-1740	10	13	business	business	PROPN
cblr-1740	10	14	law	law	PROPN
cblr-1740	10	15	review	review	NOUN
cblr-1740	10	16	for	for	ADP
cblr-1740	10	17	their	their	PRON
cblr-1740	10	18	support	support	NOUN
cblr-1740	10	19	and	and	CCONJ
cblr-1740	10	20	hard	hard	ADJ
cblr-1740	10	21	work	work	NOUN
cblr-1740	10	22	in	in	ADP
cblr-1740	10	23	preparing	prepare	VERB
cblr-1740	10	24	this	this	DET
cblr-1740	10	25	note	note	NOUN
cblr-1740	10	26	for	for	ADP
cblr-1740	10	27	publication	publication	NOUN
cblr-1740	10	28	.	.	PUNCT
cblr-1740	11	1	all	all	DET
cblr-1740	11	2	errors	error	NOUN
cblr-1740	11	3	are	be	AUX
cblr-1740	11	4	my	my	PRON
cblr-1740	11	5	own	own	ADJ
cblr-1740	11	6	.	.	PUNCT
cblr-1740	12	1	xu	xu	PROPN
cblr-1740	12	2	–	–	PUNCT
cblr-1740	12	3	final	final	ADJ
cblr-1740	12	4	no	no	NOUN
cblr-1740	12	5	.	.	PUNCT
cblr-1740	13	1	2:426	2:426	NUM
cblr-1740	13	2	]	]	X
cblr-1740	13	3	film	film	NOUN
cblr-1740	13	4	production	production	NOUN
cblr-1740	13	5	tax	tax	NOUN
cblr-1740	13	6	credits	credit	NOUN
cblr-1740	13	7	427	427	NUM
cblr-1740	13	8	i.	i.	NOUN
cblr-1740	13	9	introduction	introduction	NOUN
cblr-1740	13	10	...............................................................	...............................................................	PUNCT
cblr-1740	13	11	427	427	NUM
cblr-1740	13	12	ii	ii	NOUN
cblr-1740	13	13	.	.	PUNCT
cblr-1740	14	1	the	the	DET
cblr-1740	14	2	evolution	evolution	NOUN
cblr-1740	14	3	of	of	ADP
cblr-1740	14	4	film	film	NOUN
cblr-1740	14	5	production	production	NOUN
cblr-1740	14	6	tax	tax	NOUN
cblr-1740	14	7	credit	credit	NOUN
cblr-1740	14	8	programs	program	NOUN
cblr-1740	14	9	....................................................................	....................................................................	PUNCT
cblr-1740	14	10	429	429	NUM
cblr-1740	14	11	a.	a.	PROPN
cblr-1740	14	12	new	new	PROPN
cblr-1740	14	13	york	york	PROPN
cblr-1740	14	14	’s	’s	PART
cblr-1740	14	15	empire	empire	NOUN
cblr-1740	14	16	state	state	NOUN
cblr-1740	14	17	film	film	NOUN
cblr-1740	14	18	production	production	NOUN
cblr-1740	14	19	credit	credit	NOUN
cblr-1740	14	20	...................................................................	...................................................................	PUNCT
cblr-1740	14	21	429	429	NUM
cblr-1740	14	22	b.	b.	PROPN
cblr-1740	14	23	california	california	PROPN
cblr-1740	14	24	’s	’s	PART
cblr-1740	14	25	film	film	NOUN
cblr-1740	14	26	and	and	CCONJ
cblr-1740	14	27	television	television	NOUN
cblr-1740	14	28	production	production	NOUN
cblr-1740	14	29	credit	credit	NOUN
cblr-1740	14	30	...................................................................	...................................................................	PUNCT
cblr-1740	14	31	433	433	NUM
cblr-1740	14	32	iii	iii	NOUN
cblr-1740	14	33	.	.	PUNCT
cblr-1740	14	34	effectiveness	effectiveness	NOUN
cblr-1740	14	35	of	of	ADP
cblr-1740	14	36	film	film	NOUN
cblr-1740	14	37	production	production	NOUN
cblr-1740	14	38	tax	tax	NOUN
cblr-1740	14	39	credit	credit	NOUN
cblr-1740	14	40	programs	program	NOUN
cblr-1740	14	41	in	in	ADP
cblr-1740	14	42	new	new	PROPN
cblr-1740	14	43	york	york	PROPN
cblr-1740	14	44	and	and	CCONJ
cblr-1740	14	45	california	california	PROPN
cblr-1740	14	46	......................	......................	PUNCT
cblr-1740	15	1	437	437	NUM
cblr-1740	15	2	a.	a.	NOUN
cblr-1740	15	3	a	a	DET
cblr-1740	15	4	detailed	detailed	ADJ
cblr-1740	15	5	comparison	comparison	NOUN
cblr-1740	15	6	of	of	ADP
cblr-1740	15	7	the	the	DET
cblr-1740	15	8	programs	program	NOUN
cblr-1740	15	9	............	............	PUNCT
cblr-1740	16	1	437	437	NUM
cblr-1740	16	2	b.	b.	NOUN
cblr-1740	16	3	comparing	compare	VERB
cblr-1740	16	4	empirical	empirical	ADJ
cblr-1740	16	5	studies	study	NOUN
cblr-1740	16	6	.............................	.............................	PUNCT
cblr-1740	16	7	438	438	NUM
cblr-1740	16	8	c.	c.	NOUN
cblr-1740	16	9	critique	critique	NOUN
cblr-1740	16	10	of	of	ADP
cblr-1740	16	11	empirical	empirical	ADJ
cblr-1740	16	12	studies	study	NOUN
cblr-1740	16	13	..............................	..............................	PUNCT
cblr-1740	16	14	445	445	NUM
cblr-1740	16	15	iv	iv	NOUN
cblr-1740	16	16	.	.	PUNCT
cblr-1740	17	1	policy	policy	NOUN
cblr-1740	17	2	recommendations	recommendation	NOUN
cblr-1740	17	3	...........................................	...........................................	PUNCT
cblr-1740	17	4	450	450	NUM
cblr-1740	17	5	a.	a.	NOUN
cblr-1740	17	6	comparative	comparative	ADJ
cblr-1740	17	7	advantages	advantage	NOUN
cblr-1740	17	8	of	of	ADP
cblr-1740	17	9	a	a	DET
cblr-1740	17	10	film	film	NOUN
cblr-1740	17	11	production	production	NOUN
cblr-1740	17	12	tax	tax	NOUN
cblr-1740	17	13	credit	credit	NOUN
cblr-1740	17	14	program	program	NOUN
cblr-1740	17	15	.............................................	.............................................	PUNCT
cblr-1740	17	16	450	450	NUM
cblr-1740	17	17	b.	b.	PROPN
cblr-1740	17	18	tax	tax	NOUN
cblr-1740	17	19	credit	credit	NOUN
cblr-1740	17	20	design	design	NOUN
cblr-1740	17	21	evaluation	evaluation	NOUN
cblr-1740	17	22	and	and	CCONJ
cblr-1740	17	23	suggestions	suggestion	NOUN
cblr-1740	17	24	for	for	ADP
cblr-1740	17	25	new	new	PROPN
cblr-1740	17	26	york	york	PROPN
cblr-1740	17	27	and	and	CCONJ
cblr-1740	17	28	california	california	PROPN
cblr-1740	17	29	...............................	...............................	PUNCT
cblr-1740	18	1	452	452	NUM
cblr-1740	18	2	1	1	NUM
cblr-1740	18	3	.	.	PUNCT
cblr-1740	18	4	films	film	NOUN
cblr-1740	18	5	eligible	eligible	ADJ
cblr-1740	18	6	for	for	ADP
cblr-1740	18	7	the	the	DET
cblr-1740	18	8	program	program	NOUN
cblr-1740	18	9	......................	......................	PUNCT
cblr-1740	18	10	452	452	NUM
cblr-1740	18	11	2	2	NUM
cblr-1740	18	12	.	.	PUNCT
cblr-1740	19	1	whether	whether	SCONJ
cblr-1740	19	2	credits	credit	NOUN
cblr-1740	19	3	are	be	AUX
cblr-1740	19	4	transferable	transferable	ADJ
cblr-1740	19	5	or	or	CCONJ
cblr-1740	19	6	refundable	refundable	ADJ
cblr-1740	19	7	......................................................	......................................................	PUNCT
cblr-1740	20	1	456	456	NUM
cblr-1740	20	2	3	3	X
cblr-1740	20	3	.	.	PUNCT
cblr-1740	20	4	allocation	allocation	NOUN
cblr-1740	20	5	of	of	ADP
cblr-1740	20	6	tax	tax	NOUN
cblr-1740	20	7	credits	credit	NOUN
cblr-1740	20	8	................................	................................	PUNCT
cblr-1740	21	1	461	461	NUM
cblr-1740	21	2	v.	v.	ADP
cblr-1740	21	3	conclusion	conclusion	NOUN
cblr-1740	21	4	..................................................................	..................................................................	PUNCT
cblr-1740	21	5	463	463	NUM
cblr-1740	21	6	appendix	appendix	NOUN
cblr-1740	21	7	..............................................................................	..............................................................................	PUNCT
cblr-1740	21	8	465	465	NUM
cblr-1740	21	9	i.	i.	NOUN
cblr-1740	21	10	introduction	introduction	NOUN
cblr-1740	21	11	in	in	ADP
cblr-1740	21	12	the	the	DET
cblr-1740	21	13	united	united	PROPN
cblr-1740	21	14	states	states	PROPN
cblr-1740	21	15	,	,	PUNCT
cblr-1740	21	16	forty	forty	NUM
cblr-1740	21	17	states	state	NOUN
cblr-1740	21	18	offer	offer	VERB
cblr-1740	21	19	film	film	NOUN
cblr-1740	21	20	industry	industry	NOUN
cblr-1740	21	21	tax	tax	NOUN
cblr-1740	21	22	credits,1	credits,1	ADJ
cblr-1740	21	23	including	include	VERB
cblr-1740	21	24	those	those	DET
cblr-1740	21	25	states	state	NOUN
cblr-1740	21	26	with	with	ADP
cblr-1740	21	27	a	a	DET
cblr-1740	21	28	historical	historical	ADJ
cblr-1740	21	29	comparative	comparative	ADJ
cblr-1740	21	30	advantage	advantage	NOUN
cblr-1740	21	31	in	in	ADP
cblr-1740	21	32	filming	filming	NOUN
cblr-1740	21	33	and	and	CCONJ
cblr-1740	21	34	an	an	DET
cblr-1740	21	35	in	in	ADP
cblr-1740	21	36	-	-	PUNCT
cblr-1740	21	37	state	state	NOUN
cblr-1740	21	38	talent	talent	NOUN
cblr-1740	21	39	base	base	NOUN
cblr-1740	21	40	for	for	ADP
cblr-1740	21	41	production	production	NOUN
cblr-1740	21	42	.	.	PUNCT
cblr-1740	22	1	in	in	ADP
cblr-1740	22	2	2004	2004	NUM
cblr-1740	22	3	,	,	PUNCT
cblr-1740	22	4	new	new	PROPN
cblr-1740	22	5	york	york	PROPN
cblr-1740	22	6	adopted	adopt	VERB
cblr-1740	22	7	its	its	PRON
cblr-1740	22	8	own	own	ADJ
cblr-1740	22	9	program	program	NOUN
cblr-1740	22	10	,	,	PUNCT
cblr-1740	22	11	which	which	PRON
cblr-1740	22	12	it	it	PRON
cblr-1740	22	13	later	later	ADV
cblr-1740	22	14	expanded	expand	VERB
cblr-1740	22	15	to	to	PART
cblr-1740	22	16	offer	offer	VERB
cblr-1740	22	17	a	a	DET
cblr-1740	22	18	refundable	refundable	ADJ
cblr-1740	22	19	30	30	NUM
cblr-1740	22	20	%	%	NOUN
cblr-1740	22	21	tax	tax	NOUN
cblr-1740	22	22	credit	credit	NOUN
cblr-1740	22	23	for	for	ADP
cblr-1740	22	24	qualified	qualified	ADJ
cblr-1740	22	25	production	production	NOUN
cblr-1740	22	26	and	and	CCONJ
cblr-1740	22	27	post	post	ADJ
cblr-1740	22	28	-	-	ADJ
cblr-1740	22	29	production	production	NOUN
cblr-1740	22	30	costs	cost	NOUN
cblr-1740	22	31	,	,	PUNCT
cblr-1740	22	32	75	75	NUM
cblr-1740	22	33	%	%	NOUN
cblr-1740	22	34	of	of	ADP
cblr-1740	22	35	1	1	NUM
cblr-1740	22	36	adrian	adrian	PROPN
cblr-1740	22	37	mcdonald	mcdonald	PROPN
cblr-1740	22	38	,	,	PUNCT
cblr-1740	22	39	down	down	ADP
cblr-1740	22	40	the	the	DET
cblr-1740	22	41	rabbit	rabbit	NOUN
cblr-1740	22	42	hole	hole	NOUN
cblr-1740	22	43	:	:	PUNCT
cblr-1740	22	44	the	the	DET
cblr-1740	22	45	madness	madness	NOUN
cblr-1740	22	46	of	of	ADP
cblr-1740	22	47	state	state	NOUN
cblr-1740	22	48	film	film	NOUN
cblr-1740	22	49	incentives	incentive	NOUN
cblr-1740	22	50	as	as	ADP
cblr-1740	22	51	a	a	DET
cblr-1740	22	52	“	"	PUNCT
cblr-1740	22	53	solution	solution	NOUN
cblr-1740	22	54	”	"	PUNCT
cblr-1740	22	55	to	to	ADP
cblr-1740	22	56	runaway	runaway	ADJ
cblr-1740	22	57	production	production	NOUN
cblr-1740	22	58	,	,	PUNCT
cblr-1740	22	59	14	14	NUM
cblr-1740	22	60	u.	u.	PROPN
cblr-1740	22	61	pa	pa	PROPN
cblr-1740	22	62	.	.	PUNCT
cblr-1740	23	1	j.	j.	PROPN
cblr-1740	23	2	bus	bus	PROPN
cblr-1740	23	3	.	.	PUNCT
cblr-1740	24	1	l.	l.	PROPN
cblr-1740	24	2	85	85	NUM
cblr-1740	24	3	,	,	PUNCT
cblr-1740	24	4	86	86	NUM
cblr-1740	24	5	(	(	PUNCT
cblr-1740	24	6	2011	2011	NUM
cblr-1740	24	7	)	)	PUNCT
cblr-1740	24	8	(	(	PUNCT
cblr-1740	24	9	discussing	discuss	VERB
cblr-1740	24	10	the	the	DET
cblr-1740	24	11	popularity	popularity	NOUN
cblr-1740	24	12	of	of	ADP
cblr-1740	24	13	state	state	NOUN
cblr-1740	24	14	film	film	NOUN
cblr-1740	24	15	production	production	NOUN
cblr-1740	24	16	tax	tax	NOUN
cblr-1740	24	17	credits	credit	NOUN
cblr-1740	24	18	)	)	PUNCT
cblr-1740	24	19	.	.	PUNCT
cblr-1740	25	1	xu	xu	PROPN
cblr-1740	25	2	–	–	PUNCT
cblr-1740	26	1	final	final	ADJ
cblr-1740	26	2	428	428	NUM
cblr-1740	26	3	columbia	columbia	PROPN
cblr-1740	26	4	business	business	NOUN
cblr-1740	26	5	law	law	PROPN
cblr-1740	26	6	review	review	NOUN
cblr-1740	26	7	[	[	X
cblr-1740	26	8	vol	vol	NOUN
cblr-1740	26	9	.	.	NOUN
cblr-1740	26	10	2016	2016	NUM
cblr-1740	26	11	which	which	PRON
cblr-1740	26	12	need	need	VERB
cblr-1740	26	13	to	to	PART
cblr-1740	26	14	be	be	AUX
cblr-1740	26	15	incurred	incur	VERB
cblr-1740	26	16	in	in	ADP
cblr-1740	26	17	new	new	PROPN
cblr-1740	26	18	york	york	PROPN
cblr-1740	26	19	state.2	state.2	PROPN
cblr-1740	26	20	in	in	ADP
cblr-1740	26	21	2009	2009	NUM
cblr-1740	26	22	,	,	PUNCT
cblr-1740	26	23	california	california	PROPN
cblr-1740	26	24	’s	’s	PART
cblr-1740	26	25	governor	governor	NOUN
cblr-1740	26	26	schwarzenegger	schwarzenegger	NOUN
cblr-1740	26	27	signed	sign	VERB
cblr-1740	26	28	an	an	DET
cblr-1740	26	29	economic	economic	ADJ
cblr-1740	26	30	stimulus	stimulus	ADJ
cblr-1740	26	31	package	package	NOUN
cblr-1740	26	32	that	that	PRON
cblr-1740	26	33	included	include	VERB
cblr-1740	26	34	a	a	DET
cblr-1740	26	35	transferable	transferable	ADJ
cblr-1740	26	36	tax	tax	NOUN
cblr-1740	26	37	credit	credit	NOUN
cblr-1740	26	38	of	of	ADP
cblr-1740	26	39	up	up	ADP
cblr-1740	26	40	to	to	PART
cblr-1740	26	41	25	25	NUM
cblr-1740	26	42	%	%	NOUN
cblr-1740	26	43	of	of	ADP
cblr-1740	26	44	production	production	NOUN
cblr-1740	26	45	costs	cost	NOUN
cblr-1740	26	46	if	if	SCONJ
cblr-1740	26	47	a	a	DET
cblr-1740	26	48	75	75	NUM
cblr-1740	26	49	%	%	NOUN
cblr-1740	26	50	in	in	ADP
cblr-1740	26	51	-	-	PUNCT
cblr-1740	26	52	state	state	NOUN
cblr-1740	26	53	threshold	threshold	NOUN
cblr-1740	26	54	,	,	PUNCT
cblr-1740	26	55	similar	similar	ADJ
cblr-1740	26	56	to	to	ADP
cblr-1740	26	57	new	new	PROPN
cblr-1740	26	58	york	york	PROPN
cblr-1740	26	59	’s	’s	PART
cblr-1740	26	60	,	,	PUNCT
cblr-1740	26	61	is	be	AUX
cblr-1740	26	62	met.3	met.3	PROPN
cblr-1740	26	63	these	these	DET
cblr-1740	26	64	tax	tax	NOUN
cblr-1740	26	65	credits	credit	NOUN
cblr-1740	26	66	received	receive	VERB
cblr-1740	26	67	a	a	DET
cblr-1740	26	68	varied	varied	ADJ
cblr-1740	26	69	reception	reception	NOUN
cblr-1740	26	70	in	in	ADP
cblr-1740	26	71	tax	tax	NOUN
cblr-1740	26	72	law	law	NOUN
cblr-1740	26	73	and	and	CCONJ
cblr-1740	26	74	tax	tax	NOUN
cblr-1740	26	75	economics	economic	NOUN
cblr-1740	26	76	literature	literature	NOUN
cblr-1740	26	77	,	,	PUNCT
cblr-1740	26	78	with	with	SCONJ
cblr-1740	26	79	little	little	ADJ
cblr-1740	26	80	consensus	consensus	NOUN
cblr-1740	26	81	on	on	ADP
cblr-1740	26	82	which	which	PRON
cblr-1740	26	83	incentive	incentive	NOUN
cblr-1740	26	84	design	design	NOUN
cblr-1740	26	85	features	feature	NOUN
cblr-1740	26	86	are	be	AUX
cblr-1740	26	87	most	most	ADV
cblr-1740	26	88	efficient	efficient	ADJ
cblr-1740	26	89	or	or	CCONJ
cblr-1740	26	90	effective	effective	ADJ
cblr-1740	26	91	and	and	CCONJ
cblr-1740	26	92	which	which	PRON
cblr-1740	26	93	states	state	NOUN
cblr-1740	26	94	are	be	AUX
cblr-1740	26	95	best	well	ADV
cblr-1740	26	96	suited	suited	ADJ
cblr-1740	26	97	to	to	ADP
cblr-1740	26	98	tax	tax	NOUN
cblr-1740	26	99	credits.4	credits.4	PROPN
cblr-1740	26	100	this	this	DET
cblr-1740	26	101	note	note	NOUN
cblr-1740	26	102	focuses	focus	VERB
cblr-1740	26	103	on	on	ADP
cblr-1740	26	104	tax	tax	NOUN
cblr-1740	26	105	programs	program	NOUN
cblr-1740	26	106	in	in	ADP
cblr-1740	26	107	new	new	PROPN
cblr-1740	26	108	york	york	PROPN
cblr-1740	26	109	and	and	CCONJ
cblr-1740	26	110	california	california	PROPN
cblr-1740	26	111	,	,	PUNCT
cblr-1740	26	112	states	state	VERB
cblr-1740	26	113	that	that	PRON
cblr-1740	26	114	have	have	VERB
cblr-1740	26	115	a	a	DET
cblr-1740	26	116	historical	historical	ADJ
cblr-1740	26	117	comparative	comparative	ADJ
cblr-1740	26	118	advantage	advantage	NOUN
cblr-1740	26	119	in	in	ADP
cblr-1740	26	120	film	film	NOUN
cblr-1740	26	121	production	production	NOUN
cblr-1740	26	122	.	.	PUNCT
cblr-1740	27	1	this	this	DET
cblr-1740	27	2	comparative	comparative	ADJ
cblr-1740	27	3	advantage	advantage	NOUN
cblr-1740	27	4	may	may	AUX
cblr-1740	27	5	be	be	AUX
cblr-1740	27	6	attributed	attribute	VERB
cblr-1740	27	7	to	to	ADP
cblr-1740	27	8	factors	factor	NOUN
cblr-1740	27	9	that	that	PRON
cblr-1740	27	10	are	be	AUX
cblr-1740	27	11	exogenous	exogenous	ADJ
cblr-1740	27	12	to	to	ADP
cblr-1740	27	13	a	a	DET
cblr-1740	27	14	strong	strong	ADJ
cblr-1740	27	15	entertainment	entertainment	NOUN
cblr-1740	27	16	industry	industry	NOUN
cblr-1740	27	17	such	such	ADJ
cblr-1740	27	18	as	as	ADP
cblr-1740	27	19	temperate	temperate	ADJ
cblr-1740	27	20	climate	climate	NOUN
cblr-1740	27	21	and	and	CCONJ
cblr-1740	27	22	identifiable	identifiable	ADJ
cblr-1740	27	23	landmarks	landmark	NOUN
cblr-1740	27	24	,	,	PUNCT
cblr-1740	27	25	as	as	ADV
cblr-1740	27	26	well	well	ADV
cblr-1740	27	27	as	as	ADP
cblr-1740	27	28	endogenous	endogenous	ADJ
cblr-1740	27	29	factors	factor	NOUN
cblr-1740	27	30	like	like	ADP
cblr-1740	27	31	an	an	DET
cblr-1740	27	32	existing	exist	VERB
cblr-1740	27	33	large	large	ADJ
cblr-1740	27	34	talent	talent	NOUN
cblr-1740	27	35	pool	pool	NOUN
cblr-1740	27	36	of	of	ADP
cblr-1740	27	37	production	production	NOUN
cblr-1740	27	38	professionals	professional	NOUN
cblr-1740	27	39	.	.	PUNCT
cblr-1740	28	1	this	this	DET
cblr-1740	28	2	note	note	NOUN
cblr-1740	28	3	addresses	address	VERB
cblr-1740	28	4	whether	whether	SCONJ
cblr-1740	28	5	states	state	NOUN
cblr-1740	28	6	that	that	PRON
cblr-1740	28	7	have	have	VERB
cblr-1740	28	8	a	a	DET
cblr-1740	28	9	comparative	comparative	ADJ
cblr-1740	28	10	advantage	advantage	NOUN
cblr-1740	28	11	in	in	ADP
cblr-1740	28	12	film	film	NOUN
cblr-1740	28	13	production	production	NOUN
cblr-1740	28	14	should	should	AUX
cblr-1740	28	15	offer	offer	VERB
cblr-1740	28	16	tax	tax	NOUN
cblr-1740	28	17	credits	credit	NOUN
cblr-1740	28	18	.	.	PUNCT
cblr-1740	29	1	part	part	PROPN
cblr-1740	29	2	ii	ii	PROPN
cblr-1740	29	3	provides	provide	VERB
cblr-1740	29	4	a	a	DET
cblr-1740	29	5	background	background	NOUN
cblr-1740	29	6	of	of	ADP
cblr-1740	29	7	the	the	DET
cblr-1740	29	8	development	development	NOUN
cblr-1740	29	9	of	of	ADP
cblr-1740	29	10	the	the	DET
cblr-1740	29	11	film	film	NOUN
cblr-1740	29	12	production	production	NOUN
cblr-1740	29	13	tax	tax	NOUN
cblr-1740	29	14	credit	credit	NOUN
cblr-1740	29	15	programs	program	NOUN
cblr-1740	29	16	in	in	ADP
cblr-1740	29	17	new	new	PROPN
cblr-1740	29	18	york	york	PROPN
cblr-1740	29	19	and	and	CCONJ
cblr-1740	29	20	california	california	PROPN
cblr-1740	29	21	.	.	PUNCT
cblr-1740	30	1	then	then	ADV
cblr-1740	30	2	,	,	PUNCT
cblr-1740	30	3	part	part	NOUN
cblr-1740	30	4	iii	iii	NUM
cblr-1740	30	5	aggregates	aggregate	NOUN
cblr-1740	30	6	and	and	CCONJ
cblr-1740	30	7	compares	compare	VERB
cblr-1740	30	8	existing	exist	VERB
cblr-1740	30	9	empirical	empirical	ADJ
cblr-1740	30	10	data	datum	NOUN
cblr-1740	30	11	to	to	PART
cblr-1740	30	12	measure	measure	VERB
cblr-1740	30	13	the	the	DET
cblr-1740	30	14	effectiveness	effectiveness	NOUN
cblr-1740	30	15	of	of	ADP
cblr-1740	30	16	california	california	PROPN
cblr-1740	30	17	and	and	CCONJ
cblr-1740	30	18	new	new	PROPN
cblr-1740	30	19	york	york	PROPN
cblr-1740	30	20	’s	’s	PART
cblr-1740	30	21	respective	respective	ADJ
cblr-1740	30	22	programs	program	NOUN
cblr-1740	30	23	with	with	ADP
cblr-1740	30	24	respect	respect	NOUN
cblr-1740	30	25	to	to	ADP
cblr-1740	30	26	marginal	marginal	ADJ
cblr-1740	30	27	increases	increase	NOUN
cblr-1740	30	28	in	in	ADP
cblr-1740	30	29	film	film	NOUN
cblr-1740	30	30	production	production	NOUN
cblr-1740	30	31	and	and	CCONJ
cblr-1740	30	32	any	any	DET
cblr-1740	30	33	multiplier	multipli	ADJ
cblr-1740	30	34	effect	effect	NOUN
cblr-1740	30	35	that	that	PRON
cblr-1740	30	36	extends	extend	VERB
cblr-1740	30	37	to	to	ADP
cblr-1740	30	38	other	other	ADJ
cblr-1740	30	39	areas	area	NOUN
cblr-1740	30	40	of	of	ADP
cblr-1740	30	41	the	the	DET
cblr-1740	30	42	economy	economy	NOUN
cblr-1740	30	43	.	.	PUNCT
cblr-1740	31	1	it	it	PRON
cblr-1740	31	2	also	also	ADV
cblr-1740	31	3	addresses	address	VERB
cblr-1740	31	4	the	the	DET
cblr-1740	31	5	2	2	NUM
cblr-1740	31	6	eric	eric	PROPN
cblr-1740	31	7	homsi	homsi	NOUN
cblr-1740	31	8	,	,	PUNCT
cblr-1740	31	9	comment	comment	NOUN
cblr-1740	31	10	,	,	PUNCT
cblr-1740	31	11	financing	financing	NOUN
cblr-1740	31	12	films	film	NOUN
cblr-1740	31	13	one	one	NUM
cblr-1740	31	14	state	state	NOUN
cblr-1740	31	15	at	at	ADP
cblr-1740	31	16	a	a	DET
cblr-1740	31	17	time	time	NOUN
cblr-1740	31	18	:	:	PUNCT
cblr-1740	31	19	a	a	DET
cblr-1740	31	20	survey	survey	NOUN
cblr-1740	31	21	of	of	ADP
cblr-1740	31	22	successful	successful	ADJ
cblr-1740	31	23	film	film	NOUN
cblr-1740	31	24	incentive	incentive	NOUN
cblr-1740	31	25	programs	program	NOUN
cblr-1740	31	26	,	,	PUNCT
cblr-1740	31	27	21	21	NUM
cblr-1740	31	28	seton	seton	PROPN
cblr-1740	31	29	hall	hall	PROPN
cblr-1740	31	30	j.	j.	PROPN
cblr-1740	31	31	sports	sports	PROPN
cblr-1740	31	32	&	&	CCONJ
cblr-1740	31	33	ent	ent	PROPN
cblr-1740	31	34	.	.	PUNCT
cblr-1740	32	1	l.	l.	PROPN
cblr-1740	32	2	149	149	NUM
cblr-1740	32	3	,	,	PUNCT
cblr-1740	32	4	160–62	160–62	NUM
cblr-1740	32	5	(	(	PUNCT
cblr-1740	32	6	2011	2011	NUM
cblr-1740	32	7	)	)	PUNCT
cblr-1740	32	8	(	(	PUNCT
cblr-1740	32	9	outlining	outline	VERB
cblr-1740	32	10	new	new	PROPN
cblr-1740	32	11	york	york	PROPN
cblr-1740	32	12	’s	’s	PART
cblr-1740	32	13	empire	empire	NOUN
cblr-1740	32	14	state	state	NOUN
cblr-1740	32	15	film	film	NOUN
cblr-1740	32	16	production	production	NOUN
cblr-1740	32	17	credit	credit	NOUN
cblr-1740	32	18	)	)	PUNCT
cblr-1740	32	19	.	.	PUNCT
cblr-1740	33	1	3	3	NUM
cblr-1740	33	2	michael	michael	PROPN
cblr-1740	33	3	h.	h.	PROPN
cblr-1740	33	4	salama	salama	PROPN
cblr-1740	33	5	,	,	PUNCT
cblr-1740	33	6	state	state	NOUN
cblr-1740	33	7	film	film	NOUN
cblr-1740	33	8	tax	tax	NOUN
cblr-1740	33	9	incentives	incentive	NOUN
cblr-1740	33	10	and	and	CCONJ
cblr-1740	33	11	the	the	DET
cblr-1740	33	12	related	related	ADJ
cblr-1740	33	13	potpourri	potpourri	NOUN
cblr-1740	33	14	of	of	ADP
cblr-1740	33	15	federal	federal	ADJ
cblr-1740	33	16	income	income	NOUN
cblr-1740	33	17	tax	tax	NOUN
cblr-1740	33	18	and	and	CCONJ
cblr-1740	33	19	tax	tax	NOUN
cblr-1740	33	20	accounting	accounting	NOUN
cblr-1740	33	21	considerations	consideration	NOUN
cblr-1740	33	22	,	,	PUNCT
cblr-1740	33	23	62	62	NUM
cblr-1740	33	24	tax	tax	NOUN
cblr-1740	33	25	law	law	NOUN
cblr-1740	33	26	.	.	PUNCT
cblr-1740	34	1	1085	1085	NUM
cblr-1740	34	2	,	,	PUNCT
cblr-1740	34	3	1088	1088	NUM
cblr-1740	34	4	,	,	PUNCT
cblr-1740	34	5	1090	1090	NUM
cblr-1740	34	6	(	(	PUNCT
cblr-1740	34	7	2009	2009	NUM
cblr-1740	34	8	)	)	PUNCT
cblr-1740	34	9	(	(	PUNCT
cblr-1740	34	10	explaining	explain	VERB
cblr-1740	34	11	the	the	DET
cblr-1740	34	12	inception	inception	NOUN
cblr-1740	34	13	of	of	ADP
cblr-1740	34	14	california	california	PROPN
cblr-1740	34	15	’s	’s	PART
cblr-1740	34	16	film	film	NOUN
cblr-1740	34	17	production	production	NOUN
cblr-1740	34	18	tax	tax	NOUN
cblr-1740	34	19	credit	credit	NOUN
cblr-1740	34	20	)	)	PUNCT
cblr-1740	34	21	.	.	PUNCT
cblr-1740	35	1	4	4	NUM
cblr-1740	35	2	see	see	VERB
cblr-1740	35	3	mcdonald	mcdonald	NOUN
cblr-1740	35	4	,	,	PUNCT
cblr-1740	35	5	supra	supra	PROPN
cblr-1740	35	6	note	note	PROPN
cblr-1740	35	7	1	1	NUM
cblr-1740	35	8	;	;	PUNCT
cblr-1740	35	9	homsi	homsi	NOUN
cblr-1740	35	10	,	,	PUNCT
cblr-1740	35	11	supra	supra	ADJ
cblr-1740	35	12	note	note	NOUN
cblr-1740	35	13	2	2	NUM
cblr-1740	35	14	;	;	PUNCT
cblr-1740	35	15	salama	salama	NOUN
cblr-1740	35	16	,	,	PUNCT
cblr-1740	35	17	supra	supra	PROPN
cblr-1740	35	18	note	note	PROPN
cblr-1740	35	19	3	3	NUM
cblr-1740	35	20	;	;	PUNCT
cblr-1740	35	21	paul	paul	PROPN
cblr-1740	35	22	battista	battista	PROPN
cblr-1740	35	23	,	,	PUNCT
cblr-1740	35	24	“	"	PUNCT
cblr-1740	35	25	runaway	runaway	ADJ
cblr-1740	35	26	”	"	PUNCT
cblr-1740	35	27	film	film	NOUN
cblr-1740	35	28	and	and	CCONJ
cblr-1740	35	29	television	television	NOUN
cblr-1740	35	30	production	production	NOUN
cblr-1740	35	31	:	:	PUNCT
cblr-1740	35	32	carrots	carrot	NOUN
cblr-1740	35	33	,	,	PUNCT
cblr-1740	35	34	sticks	stick	NOUN
cblr-1740	35	35	,	,	PUNCT
cblr-1740	35	36	&	&	CCONJ
cblr-1740	35	37	international	international	ADJ
cblr-1740	35	38	tax	tax	NOUN
cblr-1740	35	39	reform	reform	NOUN
cblr-1740	35	40	,	,	PUNCT
cblr-1740	35	41	36	36	NUM
cblr-1740	35	42	hastings	hasting	NOUN
cblr-1740	35	43	comm	comm	NOUN
cblr-1740	35	44	.	.	PUNCT
cblr-1740	35	45	&	&	CCONJ
cblr-1740	35	46	ent	ent	PROPN
cblr-1740	35	47	.	.	PUNCT
cblr-1740	36	1	l.j	l.j	PROPN
cblr-1740	36	2	.	.	PROPN
cblr-1740	37	1	243	243	NUM
cblr-1740	37	2	(	(	PUNCT
cblr-1740	37	3	2014	2014	NUM
cblr-1740	37	4	)	)	PUNCT
cblr-1740	37	5	;	;	PUNCT
cblr-1740	38	1	david	david	PROPN
cblr-1740	38	2	a.	a.	PROPN
cblr-1740	38	3	hughes	hughes	PROPN
cblr-1740	38	4	,	,	PUNCT
cblr-1740	38	5	state	state	NOUN
cblr-1740	38	6	film	film	NOUN
cblr-1740	38	7	tax	tax	NOUN
cblr-1740	38	8	incentives	incentive	NOUN
cblr-1740	38	9	:	:	PUNCT
cblr-1740	38	10	which	which	DET
cblr-1740	38	11	plan	plan	NOUN
cblr-1740	38	12	works	work	VERB
cblr-1740	38	13	best	well	ADV
cblr-1740	38	14	when	when	SCONJ
cblr-1740	38	15	there	there	PRON
cblr-1740	38	16	are	be	VERB
cblr-1740	38	17	so	so	ADV
cblr-1740	38	18	many	many	ADJ
cblr-1740	38	19	from	from	ADP
cblr-1740	38	20	which	which	PRON
cblr-1740	38	21	to	to	PART
cblr-1740	38	22	choose	choose	VERB
cblr-1740	38	23	?	?	PUNCT
cblr-1740	38	24	,	,	PUNCT
cblr-1740	38	25	23	23	NUM
cblr-1740	38	26	j.	j.	PROPN
cblr-1740	38	27	multistate	multistate	PROPN
cblr-1740	38	28	tax’n	tax’n	NUM
cblr-1740	38	29	&	&	CCONJ
cblr-1740	38	30	incentives	incentive	NOUN
cblr-1740	38	31	6	6	NUM
cblr-1740	38	32	(	(	PUNCT
cblr-1740	38	33	2013	2013	NUM
cblr-1740	38	34	)	)	PUNCT
cblr-1740	38	35	.	.	PUNCT
cblr-1740	39	1	xu	xu	PROPN
cblr-1740	39	2	–	–	PUNCT
cblr-1740	39	3	final	final	ADJ
cblr-1740	39	4	no	no	NOUN
cblr-1740	39	5	.	.	PUNCT
cblr-1740	40	1	2:426	2:426	NUM
cblr-1740	40	2	]	]	X
cblr-1740	40	3	film	film	NOUN
cblr-1740	40	4	production	production	NOUN
cblr-1740	40	5	tax	tax	NOUN
cblr-1740	40	6	credits	credit	NOUN
cblr-1740	40	7	429	429	NUM
cblr-1740	40	8	significance	significance	NOUN
cblr-1740	40	9	of	of	ADP
cblr-1740	40	10	the	the	DET
cblr-1740	40	11	popularity	popularity	NOUN
cblr-1740	40	12	of	of	ADP
cblr-1740	40	13	tax	tax	NOUN
cblr-1740	40	14	credit	credit	NOUN
cblr-1740	40	15	programs	program	NOUN
cblr-1740	40	16	in	in	ADP
cblr-1740	40	17	other	other	ADJ
cblr-1740	40	18	states	state	NOUN
cblr-1740	40	19	and	and	CCONJ
cblr-1740	40	20	countries	country	NOUN
cblr-1740	40	21	on	on	ADP
cblr-1740	40	22	programs	program	NOUN
cblr-1740	40	23	in	in	ADP
cblr-1740	40	24	new	new	PROPN
cblr-1740	40	25	york	york	PROPN
cblr-1740	40	26	and	and	CCONJ
cblr-1740	40	27	california	california	PROPN
cblr-1740	40	28	.	.	PUNCT
cblr-1740	41	1	part	part	NOUN
cblr-1740	41	2	iv	iv	NUM
cblr-1740	41	3	presents	present	VERB
cblr-1740	41	4	policy	policy	NOUN
cblr-1740	41	5	recommendations	recommendation	NOUN
cblr-1740	41	6	by	by	ADP
cblr-1740	41	7	identifying	identify	VERB
cblr-1740	41	8	which	which	DET
cblr-1740	41	9	tax	tax	NOUN
cblr-1740	41	10	credit	credit	NOUN
cblr-1740	41	11	design	design	NOUN
cblr-1740	41	12	features	feature	NOUN
cblr-1740	41	13	should	should	AUX
cblr-1740	41	14	be	be	AUX
cblr-1740	41	15	employed	employ	VERB
cblr-1740	41	16	in	in	ADP
cblr-1740	41	17	a	a	DET
cblr-1740	41	18	state	state	NOUN
cblr-1740	41	19	that	that	PRON
cblr-1740	41	20	has	have	VERB
cblr-1740	41	21	a	a	DET
cblr-1740	41	22	historically	historically	ADV
cblr-1740	41	23	robust	robust	ADJ
cblr-1740	41	24	film	film	NOUN
cblr-1740	41	25	production	production	NOUN
cblr-1740	41	26	industry	industry	NOUN
cblr-1740	41	27	to	to	PART
cblr-1740	41	28	maximize	maximize	VERB
cblr-1740	41	29	marginal	marginal	ADJ
cblr-1740	41	30	increases	increase	NOUN
cblr-1740	41	31	in	in	ADP
cblr-1740	41	32	film	film	NOUN
cblr-1740	41	33	production	production	NOUN
cblr-1740	41	34	.	.	PUNCT
cblr-1740	42	1	it	it	PRON
cblr-1740	42	2	examines	examine	VERB
cblr-1740	42	3	what	what	PRON
cblr-1740	42	4	films	film	NOUN
cblr-1740	42	5	ought	ought	AUX
cblr-1740	42	6	to	to	PART
cblr-1740	42	7	be	be	AUX
cblr-1740	42	8	eligible	eligible	ADJ
cblr-1740	42	9	for	for	ADP
cblr-1740	42	10	the	the	DET
cblr-1740	42	11	tax	tax	NOUN
cblr-1740	42	12	credit	credit	NOUN
cblr-1740	42	13	,	,	PUNCT
cblr-1740	42	14	whether	whether	SCONJ
cblr-1740	42	15	credits	credit	NOUN
cblr-1740	42	16	should	should	AUX
cblr-1740	42	17	be	be	AUX
cblr-1740	42	18	transferable	transferable	ADJ
cblr-1740	42	19	or	or	CCONJ
cblr-1740	42	20	renewable	renewable	ADJ
cblr-1740	42	21	,	,	PUNCT
cblr-1740	42	22	and	and	CCONJ
cblr-1740	42	23	what	what	DET
cblr-1740	42	24	allocation	allocation	NOUN
cblr-1740	42	25	method	method	NOUN
cblr-1740	42	26	is	be	AUX
cblr-1740	42	27	appropriate	appropriate	ADJ
cblr-1740	42	28	.	.	PUNCT
cblr-1740	43	1	the	the	DET
cblr-1740	43	2	note	note	NOUN
cblr-1740	43	3	then	then	ADV
cblr-1740	43	4	concludes	conclude	VERB
cblr-1740	43	5	in	in	ADP
cblr-1740	43	6	part	part	NOUN
cblr-1740	43	7	v.	v.	PROPN
cblr-1740	43	8	ii	ii	PROPN
cblr-1740	43	9	.	.	PUNCT
cblr-1740	44	1	the	the	DET
cblr-1740	44	2	evolution	evolution	NOUN
cblr-1740	44	3	of	of	ADP
cblr-1740	44	4	film	film	NOUN
cblr-1740	44	5	production	production	NOUN
cblr-1740	44	6	tax	tax	NOUN
cblr-1740	44	7	credit	credit	NOUN
cblr-1740	44	8	programs	program	NOUN
cblr-1740	44	9	since	since	SCONJ
cblr-1740	44	10	the	the	DET
cblr-1740	44	11	1990s	1990s	NUM
cblr-1740	44	12	,	,	PUNCT
cblr-1740	44	13	popular	popular	ADJ
cblr-1740	44	14	news	news	NOUN
cblr-1740	44	15	and	and	CCONJ
cblr-1740	44	16	academic	academic	ADJ
cblr-1740	44	17	literature	literature	NOUN
cblr-1740	44	18	has	have	AUX
cblr-1740	44	19	drawn	draw	VERB
cblr-1740	44	20	attention	attention	NOUN
cblr-1740	44	21	to	to	ADP
cblr-1740	44	22	“	"	PUNCT
cblr-1740	44	23	runaway	runaway	ADJ
cblr-1740	44	24	production	production	NOUN
cblr-1740	44	25	,	,	PUNCT
cblr-1740	44	26	”	"	PUNCT
cblr-1740	44	27	where	where	SCONJ
cblr-1740	44	28	foreign	foreign	ADJ
cblr-1740	44	29	jurisdictions	jurisdiction	NOUN
cblr-1740	44	30	such	such	ADJ
cblr-1740	44	31	as	as	ADP
cblr-1740	44	32	canada	canada	PROPN
cblr-1740	44	33	offer	offer	VERB
cblr-1740	44	34	tax	tax	NOUN
cblr-1740	44	35	incentives	incentive	NOUN
cblr-1740	44	36	to	to	PART
cblr-1740	44	37	lure	lure	VERB
cblr-1740	44	38	film	film	NOUN
cblr-1740	44	39	and	and	CCONJ
cblr-1740	44	40	television	television	NOUN
cblr-1740	44	41	production	production	NOUN
cblr-1740	44	42	away	away	ADV
cblr-1740	44	43	from	from	ADP
cblr-1740	44	44	historically	historically	ADV
cblr-1740	44	45	popular	popular	ADJ
cblr-1740	44	46	movie	movie	NOUN
cblr-1740	44	47	-	-	PUNCT
cblr-1740	44	48	making	make	VERB
cblr-1740	44	49	destinations	destination	NOUN
cblr-1740	44	50	like	like	ADP
cblr-1740	44	51	california	california	PROPN
cblr-1740	44	52	and	and	CCONJ
cblr-1740	44	53	new	new	ADJ
cblr-1740	44	54	york.5	york.5	NOUN
cblr-1740	44	55	state	state	NOUN
cblr-1740	44	56	legislatures	legislature	NOUN
cblr-1740	44	57	responded	respond	VERB
cblr-1740	44	58	to	to	ADP
cblr-1740	44	59	the	the	DET
cblr-1740	44	60	threat	threat	NOUN
cblr-1740	44	61	of	of	ADP
cblr-1740	44	62	foreign	foreign	ADJ
cblr-1740	44	63	tax	tax	NOUN
cblr-1740	44	64	incentives	incentive	NOUN
cblr-1740	44	65	with	with	ADP
cblr-1740	44	66	their	their	PRON
cblr-1740	44	67	own	own	ADJ
cblr-1740	44	68	state	state	NOUN
cblr-1740	44	69	film	film	NOUN
cblr-1740	44	70	tax	tax	NOUN
cblr-1740	44	71	credits	credit	NOUN
cblr-1740	44	72	.	.	PUNCT
cblr-1740	45	1	louisiana	louisiana	PROPN
cblr-1740	45	2	was	be	AUX
cblr-1740	45	3	the	the	DET
cblr-1740	45	4	earliest	early	ADJ
cblr-1740	45	5	adopter	adopter	NOUN
cblr-1740	45	6	of	of	ADP
cblr-1740	45	7	film	film	NOUN
cblr-1740	45	8	tax	tax	NOUN
cblr-1740	45	9	incentives	incentive	NOUN
cblr-1740	45	10	in	in	ADP
cblr-1740	45	11	1992	1992	NUM
cblr-1740	45	12	;	;	PUNCT
cblr-1740	45	13	by	by	ADP
cblr-1740	45	14	2010	2010	NUM
cblr-1740	45	15	,	,	PUNCT
cblr-1740	45	16	over	over	ADP
cblr-1740	45	17	forty	forty	NUM
cblr-1740	45	18	states	state	NOUN
cblr-1740	45	19	were	be	AUX
cblr-1740	45	20	offering	offer	VERB
cblr-1740	45	21	some	some	DET
cblr-1740	45	22	form	form	NOUN
cblr-1740	45	23	of	of	ADP
cblr-1740	45	24	tax	tax	NOUN
cblr-1740	45	25	credit	credit	NOUN
cblr-1740	45	26	for	for	ADP
cblr-1740	45	27	filming	film	VERB
cblr-1740	45	28	in	in	ADP
cblr-1740	45	29	state.6	state.6	PROPN
cblr-1740	45	30	a.	a.	NOUN
cblr-1740	45	31	new	new	PROPN
cblr-1740	45	32	york	york	PROPN
cblr-1740	45	33	’s	’s	PART
cblr-1740	45	34	empire	empire	NOUN
cblr-1740	45	35	state	state	NOUN
cblr-1740	45	36	film	film	NOUN
cblr-1740	45	37	production	production	NOUN
cblr-1740	45	38	credit	credit	NOUN
cblr-1740	45	39	new	new	PROPN
cblr-1740	45	40	york	york	PROPN
cblr-1740	45	41	legislators	legislator	NOUN
cblr-1740	45	42	first	first	ADV
cblr-1740	45	43	enacted	enact	VERB
cblr-1740	45	44	the	the	DET
cblr-1740	45	45	state	state	NOUN
cblr-1740	45	46	’s	’s	PART
cblr-1740	45	47	film	film	NOUN
cblr-1740	45	48	tax	tax	NOUN
cblr-1740	45	49	credit	credit	NOUN
cblr-1740	45	50	,	,	PUNCT
cblr-1740	45	51	the	the	DET
cblr-1740	45	52	empire	empire	NOUN
cblr-1740	45	53	state	state	NOUN
cblr-1740	45	54	film	film	NOUN
cblr-1740	45	55	production	production	NOUN
cblr-1740	45	56	credit	credit	NOUN
cblr-1740	45	57	(	(	PUNCT
cblr-1740	45	58	“	"	PUNCT
cblr-1740	45	59	esfpc	esfpc	NOUN
cblr-1740	45	60	”	"	PUNCT
cblr-1740	45	61	)	)	PUNCT
cblr-1740	45	62	,	,	PUNCT
cblr-1740	45	63	in	in	ADP
cblr-1740	45	64	2004.7	2004.7	NUM
cblr-1740	45	65	the	the	DET
cblr-1740	45	66	program	program	NOUN
cblr-1740	45	67	initially	initially	ADV
cblr-1740	45	68	offered	offer	VERB
cblr-1740	45	69	a	a	DET
cblr-1740	45	70	10	10	NUM
cblr-1740	45	71	%	%	NOUN
cblr-1740	45	72	tax	tax	NOUN
cblr-1740	45	73	credit	credit	NOUN
cblr-1740	45	74	,	,	PUNCT
cblr-1740	45	75	5	5	NUM
cblr-1740	45	76	battista	battista	NOUN
cblr-1740	45	77	,	,	PUNCT
cblr-1740	45	78	supra	supra	PROPN
cblr-1740	45	79	note	note	NOUN
cblr-1740	45	80	4	4	NUM
cblr-1740	45	81	,	,	PUNCT
cblr-1740	45	82	at	at	ADP
cblr-1740	45	83	266	266	NUM
cblr-1740	45	84	(	(	PUNCT
cblr-1740	45	85	discussing	discuss	VERB
cblr-1740	45	86	the	the	DET
cblr-1740	45	87	evolution	evolution	NOUN
cblr-1740	45	88	of	of	ADP
cblr-1740	45	89	film	film	NOUN
cblr-1740	45	90	production	production	NOUN
cblr-1740	45	91	tax	tax	NOUN
cblr-1740	45	92	credits	credit	NOUN
cblr-1740	45	93	offered	offer	VERB
cblr-1740	45	94	in	in	ADP
cblr-1740	45	95	canada	canada	PROPN
cblr-1740	45	96	)	)	PUNCT
cblr-1740	45	97	.	.	PUNCT
cblr-1740	46	1	6	6	NUM
cblr-1740	46	2	hughes	hughe	NOUN
cblr-1740	46	3	,	,	PUNCT
cblr-1740	46	4	supra	supra	PROPN
cblr-1740	46	5	note	note	NOUN
cblr-1740	46	6	4	4	NUM
cblr-1740	46	7	,	,	PUNCT
cblr-1740	46	8	at	at	ADP
cblr-1740	46	9	8	8	NUM
cblr-1740	46	10	(	(	PUNCT
cblr-1740	46	11	2013	2013	NUM
cblr-1740	46	12	)	)	PUNCT
cblr-1740	46	13	(	(	PUNCT
cblr-1740	46	14	discussing	discuss	VERB
cblr-1740	46	15	the	the	DET
cblr-1740	46	16	increasing	increase	VERB
cblr-1740	46	17	number	number	NOUN
cblr-1740	46	18	of	of	ADP
cblr-1740	46	19	states	state	NOUN
cblr-1740	46	20	offering	offer	VERB
cblr-1740	46	21	film	film	NOUN
cblr-1740	46	22	production	production	NOUN
cblr-1740	46	23	tax	tax	NOUN
cblr-1740	46	24	credits	credit	NOUN
cblr-1740	46	25	)	)	PUNCT
cblr-1740	46	26	.	.	PUNCT
cblr-1740	47	1	7	7	NUM
cblr-1740	47	2	n.y	n.y	PROPN
cblr-1740	47	3	.	.	PROPN
cblr-1740	47	4	state	state	PROPN
cblr-1740	47	5	dep’t	dep’t	PROPN
cblr-1740	47	6	of	of	ADP
cblr-1740	47	7	taxation	taxation	NOUN
cblr-1740	47	8	&	&	CCONJ
cblr-1740	47	9	fin	fin	PROPN
cblr-1740	47	10	.	.	PUNCT
cblr-1740	47	11	,	,	PUNCT
cblr-1740	47	12	report	report	VERB
cblr-1740	47	13	on	on	ADP
cblr-1740	47	14	the	the	DET
cblr-1740	47	15	empire	empire	NOUN
cblr-1740	47	16	state	state	NOUN
cblr-1740	47	17	film	film	NOUN
cblr-1740	47	18	production	production	NOUN
cblr-1740	47	19	tax	tax	NOUN
cblr-1740	47	20	credit	credit	NOUN
cblr-1740	47	21	1	1	NUM
cblr-1740	47	22	(	(	PUNCT
cblr-1740	47	23	2008	2008	NUM
cblr-1740	47	24	)	)	PUNCT
cblr-1740	47	25	,	,	PUNCT
cblr-1740	47	26	https://www.tax.ny.gov/pdf/	https://www.tax.ny.gov/pdf/	NOUN
cblr-1740	47	27	stats	stat	NOUN
cblr-1740	47	28	/	/	SYM
cblr-1740	47	29	policy_special	policy_special	NOUN
cblr-1740	47	30	/	/	SYM
cblr-1740	47	31	film_production_credit	film_production_credit	NOUN
cblr-1740	47	32	/	/	SYM
cblr-1740	47	33	report_on_the_empire_state_fil	report_on_the_empire_state_fil	PUNCT
cblr-1740	47	34	m_production_credit_september_2008.pdf	m_production_credit_september_2008.pdf	NOUN
cblr-1740	48	1	[	[	X
cblr-1740	48	2	https://perma.cc/r6x4-2wuh	https://perma.cc/r6x4-2wuh	X
cblr-1740	48	3	]	]	X
cblr-1740	48	4	[	[	X
cblr-1740	48	5	hereinafter	hereinafter	NOUN
cblr-1740	48	6	2008	2008	NUM
cblr-1740	48	7	n.y	n.y	PROPN
cblr-1740	48	8	.	.	PROPN
cblr-1740	48	9	state	state	PROPN
cblr-1740	48	10	esfpc	esfpc	PROPN
cblr-1740	48	11	report	report	PROPN
cblr-1740	48	12	]	]	PUNCT
cblr-1740	48	13	.	.	PUNCT
cblr-1740	49	1	xu	xu	PROPN
cblr-1740	49	2	–	–	PUNCT
cblr-1740	50	1	final	final	ADJ
cblr-1740	50	2	430	430	NUM
cblr-1740	50	3	columbia	columbia	PROPN
cblr-1740	50	4	business	business	NOUN
cblr-1740	50	5	law	law	PROPN
cblr-1740	50	6	review	review	NOUN
cblr-1740	50	7	[	[	X
cblr-1740	50	8	vol	vol	NOUN
cblr-1740	50	9	.	.	PUNCT
cblr-1740	50	10	2016	2016	NUM
cblr-1740	50	11	limited	limit	VERB
cblr-1740	50	12	to	to	ADP
cblr-1740	50	13	$	$	SYM
cblr-1740	50	14	25	25	NUM
cblr-1740	50	15	million	million	NUM
cblr-1740	50	16	per	per	ADP
cblr-1740	50	17	year	year	NOUN
cblr-1740	50	18	,	,	PUNCT
cblr-1740	50	19	and	and	CCONJ
cblr-1740	50	20	was	be	AUX
cblr-1740	50	21	scheduled	schedule	VERB
cblr-1740	50	22	to	to	PART
cblr-1740	50	23	end	end	VERB
cblr-1740	50	24	in	in	ADP
cblr-1740	50	25	2008.8	2008.8	NUM
cblr-1740	50	26	in	in	ADP
cblr-1740	50	27	2006	2006	NUM
cblr-1740	50	28	,	,	PUNCT
cblr-1740	50	29	legislators	legislator	NOUN
cblr-1740	50	30	expanded	expand	VERB
cblr-1740	50	31	its	its	PRON
cblr-1740	50	32	annual	annual	ADJ
cblr-1740	50	33	cap	cap	NOUN
cblr-1740	50	34	to	to	ADP
cblr-1740	50	35	$	$	SYM
cblr-1740	50	36	60	60	NUM
cblr-1740	50	37	million.9	million.9	NOUN
cblr-1740	50	38	despite	despite	SCONJ
cblr-1740	50	39	the	the	DET
cblr-1740	50	40	cap	cap	NOUN
cblr-1740	50	41	increase	increase	NOUN
cblr-1740	50	42	,	,	PUNCT
cblr-1740	50	43	esfpc	esfpc	NOUN
cblr-1740	50	44	faced	face	VERB
cblr-1740	50	45	a	a	DET
cblr-1740	50	46	precipitous	precipitous	ADJ
cblr-1740	50	47	78	78	NUM
cblr-1740	50	48	%	%	NOUN
cblr-1740	50	49	drop	drop	NOUN
cblr-1740	50	50	in	in	ADP
cblr-1740	50	51	applications	application	NOUN
cblr-1740	50	52	from	from	ADP
cblr-1740	50	53	the	the	DET
cblr-1740	50	54	year	year	NOUN
cblr-1740	50	55	ending	end	VERB
cblr-1740	50	56	july	july	PROPN
cblr-1740	50	57	2006	2006	NUM
cblr-1740	50	58	to	to	ADP
cblr-1740	50	59	the	the	DET
cblr-1740	50	60	year	year	NOUN
cblr-1740	50	61	ending	end	VERB
cblr-1740	50	62	july	july	PROPN
cblr-1740	50	63	2007.10	2007.10	NUM
cblr-1740	50	64	the	the	DET
cblr-1740	50	65	governor	governor	NOUN
cblr-1740	50	66	’s	’s	PART
cblr-1740	50	67	office	office	NOUN
cblr-1740	50	68	for	for	ADP
cblr-1740	50	69	motion	motion	NOUN
cblr-1740	50	70	picture	picture	NOUN
cblr-1740	50	71	and	and	CCONJ
cblr-1740	50	72	television	television	NOUN
cblr-1740	50	73	development	development	NOUN
cblr-1740	50	74	,	,	PUNCT
cblr-1740	50	75	the	the	DET
cblr-1740	50	76	body	body	NOUN
cblr-1740	50	77	responsible	responsible	ADJ
cblr-1740	50	78	for	for	ADP
cblr-1740	50	79	administering	administer	VERB
cblr-1740	50	80	the	the	DET
cblr-1740	50	81	tax	tax	NOUN
cblr-1740	50	82	credit	credit	NOUN
cblr-1740	50	83	,	,	PUNCT
cblr-1740	50	84	attributed	attribute	VERB
cblr-1740	50	85	the	the	DET
cblr-1740	50	86	significant	significant	ADJ
cblr-1740	50	87	drop	drop	NOUN
cblr-1740	50	88	to	to	ADP
cblr-1740	50	89	“	"	PUNCT
cblr-1740	50	90	aggressive	aggressive	ADJ
cblr-1740	50	91	”	"	PUNCT
cblr-1740	50	92	newly	newly	ADV
cblr-1740	50	93	instated	instate	VERB
cblr-1740	50	94	tax	tax	NOUN
cblr-1740	50	95	credit	credit	NOUN
cblr-1740	50	96	programs	program	NOUN
cblr-1740	50	97	in	in	ADP
cblr-1740	50	98	connecticut	connecticut	PROPN
cblr-1740	50	99	,	,	PUNCT
cblr-1740	50	100	rhode	rhode	PROPN
cblr-1740	50	101	island	island	PROPN
cblr-1740	50	102	,	,	PUNCT
cblr-1740	50	103	massachusetts	massachusetts	PROPN
cblr-1740	50	104	,	,	PUNCT
cblr-1740	50	105	and	and	CCONJ
cblr-1740	50	106	pennsylvania	pennsylvania	PROPN
cblr-1740	50	107	,	,	PUNCT
cblr-1740	50	108	as	as	ADV
cblr-1740	50	109	well	well	ADV
cblr-1740	50	110	as	as	ADP
cblr-1740	50	111	to	to	ADP
cblr-1740	50	112	uncertainty	uncertainty	NOUN
cblr-1740	50	113	in	in	ADP
cblr-1740	50	114	the	the	DET
cblr-1740	50	115	labor	labor	NOUN
cblr-1740	50	116	market	market	NOUN
cblr-1740	50	117	because	because	SCONJ
cblr-1740	50	118	of	of	ADP
cblr-1740	50	119	potential	potential	ADJ
cblr-1740	50	120	writers	writer	NOUN
cblr-1740	50	121	’	'	PUNCT
cblr-1740	50	122	guild	guild	NOUN
cblr-1740	50	123	strikes.11	strikes.11	VERB
cblr-1740	50	124	the	the	DET
cblr-1740	50	125	legislative	legislative	ADJ
cblr-1740	50	126	response	response	NOUN
cblr-1740	50	127	involved	involve	VERB
cblr-1740	50	128	further	further	ADJ
cblr-1740	50	129	amendments	amendment	NOUN
cblr-1740	50	130	to	to	ADP
cblr-1740	50	131	the	the	DET
cblr-1740	50	132	esfpc	esfpc	NOUN
cblr-1740	50	133	in	in	ADP
cblr-1740	50	134	2008	2008	NUM
cblr-1740	50	135	,	,	PUNCT
cblr-1740	50	136	which	which	PRON
cblr-1740	50	137	included	include	VERB
cblr-1740	50	138	increasing	increase	VERB
cblr-1740	50	139	the	the	DET
cblr-1740	50	140	tax	tax	NOUN
cblr-1740	50	141	credit	credit	NOUN
cblr-1740	50	142	rate	rate	NOUN
cblr-1740	50	143	to	to	ADP
cblr-1740	50	144	30	30	NUM
cblr-1740	50	145	%	%	NOUN
cblr-1740	50	146	,	,	PUNCT
cblr-1740	50	147	extending	extend	VERB
cblr-1740	50	148	the	the	DET
cblr-1740	50	149	program	program	NOUN
cblr-1740	50	150	to	to	ADP
cblr-1740	50	151	2013	2013	NUM
cblr-1740	50	152	,	,	PUNCT
cblr-1740	50	153	and	and	CCONJ
cblr-1740	50	154	gradually	gradually	ADV
cblr-1740	50	155	increasing	increase	VERB
cblr-1740	50	156	the	the	DET
cblr-1740	50	157	budget	budget	NOUN
cblr-1740	50	158	annually	annually	ADV
cblr-1740	50	159	from	from	ADP
cblr-1740	50	160	$	$	SYM
cblr-1740	50	161	60	60	NUM
cblr-1740	50	162	million	million	NUM
cblr-1740	50	163	in	in	ADP
cblr-1740	50	164	2008	2008	NUM
cblr-1740	50	165	to	to	ADP
cblr-1740	50	166	$	$	SYM
cblr-1740	50	167	110	110	NUM
cblr-1740	50	168	million	million	NUM
cblr-1740	50	169	in	in	ADP
cblr-1740	50	170	2013.12	2013.12	NUM
cblr-1740	50	171	additional	additional	ADJ
cblr-1740	50	172	allocations	allocation	NOUN
cblr-1740	50	173	of	of	ADP
cblr-1740	50	174	$	$	SYM
cblr-1740	50	175	350	350	NUM
cblr-1740	50	176	million	million	NUM
cblr-1740	50	177	for	for	ADP
cblr-1740	50	178	2009	2009	NUM
cblr-1740	50	179	and	and	CCONJ
cblr-1740	50	180	$	$	SYM
cblr-1740	50	181	420	420	NUM
cblr-1740	50	182	million	million	NUM
cblr-1740	50	183	annually	annually	ADV
cblr-1740	50	184	from	from	ADP
cblr-1740	50	185	2010	2010	NUM
cblr-1740	50	186	to	to	ADP
cblr-1740	50	187	2014	2014	NUM
cblr-1740	50	188	were	be	AUX
cblr-1740	50	189	approved	approve	VERB
cblr-1740	50	190	in	in	ADP
cblr-1740	50	191	2009	2009	NUM
cblr-1740	50	192	and	and	CCONJ
cblr-1740	50	193	2010	2010	NUM
cblr-1740	50	194	respectively.13	respectively.13	NOUN
cblr-1740	50	195	some	some	PRON
cblr-1740	50	196	of	of	ADP
cblr-1740	50	197	the	the	DET
cblr-1740	50	198	tax	tax	NOUN
cblr-1740	50	199	credit	credit	NOUN
cblr-1740	50	200	design	design	NOUN
cblr-1740	50	201	aspects	aspect	NOUN
cblr-1740	50	202	of	of	ADP
cblr-1740	50	203	the	the	DET
cblr-1740	50	204	esfpc	esfpc	NOUN
cblr-1740	50	205	have	have	AUX
cblr-1740	50	206	stayed	stay	VERB
cblr-1740	50	207	largely	largely	ADV
cblr-1740	50	208	the	the	DET
cblr-1740	50	209	same	same	ADJ
cblr-1740	50	210	since	since	SCONJ
cblr-1740	50	211	its	its	PRON
cblr-1740	50	212	inception	inception	NOUN
cblr-1740	50	213	.	.	PUNCT
cblr-1740	51	1	the	the	DET
cblr-1740	51	2	original	original	ADJ
cblr-1740	51	3	2004	2004	NUM
cblr-1740	51	4	program	program	NOUN
cblr-1740	51	5	made	make	VERB
cblr-1740	51	6	feature	feature	NOUN
cblr-1740	51	7	length	length	NOUN
cblr-1740	51	8	films	film	NOUN
cblr-1740	51	9	,	,	PUNCT
cblr-1740	51	10	television	television	NOUN
cblr-1740	51	11	films	film	NOUN
cblr-1740	51	12	,	,	PUNCT
cblr-1740	51	13	pilots	pilot	NOUN
cblr-1740	51	14	,	,	PUNCT
cblr-1740	51	15	and	and	CCONJ
cblr-1740	51	16	series	series	PROPN
cblr-1740	51	17	eligible	eligible	ADJ
cblr-1740	51	18	,	,	PUNCT
cblr-1740	51	19	and	and	CCONJ
cblr-1740	51	20	required	require	VERB
cblr-1740	51	21	that	that	SCONJ
cblr-1740	51	22	75	75	NUM
cblr-1740	51	23	%	%	NOUN
cblr-1740	51	24	of	of	ADP
cblr-1740	51	25	film	film	NOUN
cblr-1740	51	26	production	production	NOUN
cblr-1740	51	27	facility	facility	NOUN
cblr-1740	51	28	expenditures	expenditure	NOUN
cblr-1740	51	29	be	be	AUX
cblr-1740	51	30	spent	spend	VERB
cblr-1740	51	31	at	at	ADP
cblr-1740	51	32	a	a	DET
cblr-1740	51	33	“	"	PUNCT
cblr-1740	51	34	qualified	qualified	ADJ
cblr-1740	51	35	film	film	NOUN
cblr-1740	51	36	production	production	NOUN
cblr-1740	51	37	facility	facility	NOUN
cblr-1740	51	38	.	.	PUNCT
cblr-1740	52	1	”14	”14	VERB
cblr-1740	52	2	if	if	SCONJ
cblr-1740	52	3	a	a	DET
cblr-1740	52	4	film	film	NOUN
cblr-1740	52	5	production	production	NOUN
cblr-1740	52	6	company	company	NOUN
cblr-1740	52	7	-	-	PUNCT
cblr-1740	52	8	taxpayer	taxpayer	NOUN
cblr-1740	52	9	has	have	AUX
cblr-1740	52	10	met	meet	VERB
cblr-1740	52	11	the	the	DET
cblr-1740	52	12	8	8	NUM
cblr-1740	53	1	i	i	NOUN
cblr-1740	53	2	d.	d.	NOUN
cblr-1740	53	3	9	9	NUM
cblr-1740	54	1	i	i	PROPN
cblr-1740	54	2	d.	d.	PROPN
cblr-1740	54	3	10	10	NUM
cblr-1740	55	1	i	i	PRON
cblr-1740	55	2	d.	d.	PROPN
cblr-1740	55	3	at	at	ADP
cblr-1740	55	4	16–17	16–17	PROPN
cblr-1740	55	5	.	.	PUNCT
cblr-1740	56	1	11	11	NUM
cblr-1740	57	1	i	i	PRON
cblr-1740	57	2	d.	d.	PROPN
cblr-1740	57	3	at	at	ADP
cblr-1740	57	4	15	15	NUM
cblr-1740	57	5	.	.	PUNCT
cblr-1740	57	6	12	12	NUM
cblr-1740	58	1	i	i	PRON
cblr-1740	58	2	d.	d.	PROPN
cblr-1740	58	3	at	at	ADP
cblr-1740	58	4	1	1	NUM
cblr-1740	58	5	.	.	NOUN
cblr-1740	58	6	13	13	NUM
cblr-1740	58	7	homsi	homsi	NOUN
cblr-1740	58	8	,	,	PUNCT
cblr-1740	58	9	supra	supra	ADJ
cblr-1740	58	10	note	note	NOUN
cblr-1740	58	11	2	2	NUM
cblr-1740	58	12	,	,	PUNCT
cblr-1740	58	13	at	at	ADP
cblr-1740	58	14	161	161	NUM
cblr-1740	58	15	.	.	PUNCT
cblr-1740	59	1	14	14	NUM
cblr-1740	59	2	n.y	n.y	PROPN
cblr-1740	59	3	.	.	PROPN
cblr-1740	59	4	state	state	PROPN
cblr-1740	59	5	dep’t	dep’t	PROPN
cblr-1740	59	6	of	of	ADP
cblr-1740	59	7	taxation	taxation	NOUN
cblr-1740	59	8	&	&	CCONJ
cblr-1740	59	9	fin	fin	PROPN
cblr-1740	59	10	.	.	PUNCT
cblr-1740	59	11	,	,	PUNCT
cblr-1740	59	12	report	report	VERB
cblr-1740	59	13	on	on	ADP
cblr-1740	59	14	the	the	DET
cblr-1740	59	15	empire	empire	NOUN
cblr-1740	59	16	state	state	NOUN
cblr-1740	59	17	film	film	NOUN
cblr-1740	59	18	production	production	NOUN
cblr-1740	59	19	tax	tax	NOUN
cblr-1740	59	20	credit	credit	NOUN
cblr-1740	59	21	1	1	NUM
cblr-1740	59	22	(	(	PUNCT
cblr-1740	59	23	2006	2006	NUM
cblr-1740	59	24	)	)	PUNCT
cblr-1740	59	25	,	,	PUNCT
cblr-1740	59	26	https://tax.ny.gov/pdf/stats/policy	https://tax.ny.gov/pdf/stats/policy	NOUN
cblr-1740	59	27	_	_	PUNCT
cblr-1740	59	28	special	special	ADJ
cblr-1740	59	29	/	/	SYM
cblr-1740	59	30	film_production_credit	film_production_credit	PROPN
cblr-1740	59	31	/	/	SYM
cblr-1740	59	32	report_on_the_empire_state_film_productio	report_on_the_empire_state_film_productio	PROPN
cblr-1740	59	33	n_credit_march_2006.pdf	n_credit_march_2006.pdf	NOUN
cblr-1740	59	34	[	[	X
cblr-1740	59	35	https://perma.cc/8bvw-fdk8	https://perma.cc/8bvw-fdk8	NOUN
cblr-1740	59	36	]	]	PUNCT
cblr-1740	59	37	.	.	PUNCT
cblr-1740	60	1	a	a	DET
cblr-1740	60	2	“	"	PUNCT
cblr-1740	60	3	qualified	qualified	ADJ
cblr-1740	60	4	film	film	NOUN
cblr-1740	60	5	production	production	NOUN
cblr-1740	60	6	facility	facility	NOUN
cblr-1740	60	7	”	"	PUNCT
cblr-1740	60	8	means	mean	VERB
cblr-1740	60	9	“	"	PUNCT
cblr-1740	60	10	a	a	DET
cblr-1740	60	11	film	film	NOUN
cblr-1740	60	12	production	production	NOUN
cblr-1740	60	13	facility	facility	NOUN
cblr-1740	60	14	in	in	ADP
cblr-1740	60	15	new	new	PROPN
cblr-1740	60	16	york	york	PROPN
cblr-1740	60	17	state	state	PROPN
cblr-1740	60	18	,	,	PUNCT
cblr-1740	60	19	which	which	PRON
cblr-1740	60	20	contains	contain	VERB
cblr-1740	60	21	at	at	ADV
cblr-1740	60	22	least	least	ADV
cblr-1740	60	23	one	one	NUM
cblr-1740	60	24	sound	sound	ADJ
cblr-1740	60	25	stage	stage	NOUN
cblr-1740	60	26	having	have	VERB
cblr-1740	60	27	a	a	DET
cblr-1740	60	28	minimum	minimum	NOUN
cblr-1740	60	29	of	of	ADP
cblr-1740	60	30	7,000	7,000	NUM
cblr-1740	60	31	square	square	ADJ
cblr-1740	60	32	feet	foot	NOUN
cblr-1740	60	33	of	of	ADP
cblr-1740	60	34	contiguous	contiguous	ADJ
cblr-1740	60	35	production	production	NOUN
cblr-1740	60	36	space	space	NOUN
cblr-1740	60	37	,	,	PUNCT
cblr-1740	60	38	”	"	PUNCT
cblr-1740	60	39	with	with	ADP
cblr-1740	60	40	certain	certain	ADJ
cblr-1740	60	41	additional	additional	ADJ
cblr-1740	60	42	requirements	requirement	NOUN
cblr-1740	60	43	applicable	applicable	ADJ
cblr-1740	60	44	to	to	ADP
cblr-1740	60	45	facilities	facility	NOUN
cblr-1740	60	46	used	use	VERB
cblr-1740	60	47	by	by	ADP
cblr-1740	60	48	non	non	ADJ
cblr-1740	60	49	-	-	ADJ
cblr-1740	60	50	independent	independent	ADJ
cblr-1740	60	51	film	film	NOUN
cblr-1740	60	52	xu	xu	PROPN
cblr-1740	60	53	–	–	PUNCT
cblr-1740	60	54	final	final	ADJ
cblr-1740	60	55	no	no	NOUN
cblr-1740	60	56	.	.	PUNCT
cblr-1740	61	1	2:426	2:426	NUM
cblr-1740	61	2	]	]	X
cblr-1740	61	3	film	film	NOUN
cblr-1740	61	4	production	production	NOUN
cblr-1740	61	5	tax	tax	NOUN
cblr-1740	61	6	credits	credit	NOUN
cblr-1740	61	7	431	431	NUM
cblr-1740	61	8	75	75	NUM
cblr-1740	61	9	%	%	NOUN
cblr-1740	61	10	test	test	NOUN
cblr-1740	61	11	,	,	PUNCT
cblr-1740	61	12	qualified	qualified	ADJ
cblr-1740	61	13	production	production	NOUN
cblr-1740	61	14	costs	cost	NOUN
cblr-1740	61	15	incurred	incur	VERB
cblr-1740	61	16	at	at	ADP
cblr-1740	61	17	a	a	DET
cblr-1740	61	18	qualified	qualified	ADJ
cblr-1740	61	19	film	film	NOUN
cblr-1740	61	20	production	production	NOUN
cblr-1740	61	21	facility	facility	NOUN
cblr-1740	61	22	,	,	PUNCT
cblr-1740	61	23	generally	generally	ADV
cblr-1740	61	24	consisting	consist	VERB
cblr-1740	61	25	of	of	ADP
cblr-1740	61	26	below	below	ADP
cblr-1740	61	27	-	-	PUNCT
cblr-1740	61	28	theline15	theline15	NOUN
cblr-1740	61	29	items	item	NOUN
cblr-1740	61	30	“	"	PUNCT
cblr-1740	61	31	for	for	ADP
cblr-1740	61	32	tangible	tangible	ADJ
cblr-1740	61	33	property	property	NOUN
cblr-1740	61	34	or	or	CCONJ
cblr-1740	61	35	services	service	NOUN
cblr-1740	61	36	used	use	VERB
cblr-1740	61	37	or	or	CCONJ
cblr-1740	61	38	performed	perform	VERB
cblr-1740	61	39	within	within	ADP
cblr-1740	61	40	new	new	PROPN
cblr-1740	61	41	york	york	PROPN
cblr-1740	61	42	directly	directly	ADV
cblr-1740	61	43	and	and	CCONJ
cblr-1740	61	44	predominately	predominately	ADV
cblr-1740	61	45	in	in	ADP
cblr-1740	61	46	the	the	DET
cblr-1740	61	47	production	production	NOUN
cblr-1740	61	48	”	"	PUNCT
cblr-1740	61	49	of	of	ADP
cblr-1740	61	50	a	a	DET
cblr-1740	61	51	qualified	qualified	ADJ
cblr-1740	61	52	film	film	NOUN
cblr-1740	61	53	,	,	PUNCT
cblr-1740	61	54	could	could	AUX
cblr-1740	61	55	be	be	AUX
cblr-1740	61	56	included	include	VERB
cblr-1740	61	57	in	in	ADP
cblr-1740	61	58	the	the	DET
cblr-1740	61	59	calculation	calculation	NOUN
cblr-1740	61	60	of	of	ADP
cblr-1740	61	61	the	the	DET
cblr-1740	61	62	tax	tax	NOUN
cblr-1740	61	63	credit.16	credit.16	PROPN
cblr-1740	61	64	qualified	qualified	ADJ
cblr-1740	61	65	expenditures	expenditure	NOUN
cblr-1740	61	66	spent	spend	VERB
cblr-1740	61	67	outside	outside	ADP
cblr-1740	61	68	the	the	DET
cblr-1740	61	69	qualified	qualified	ADJ
cblr-1740	61	70	facility	facility	NOUN
cblr-1740	61	71	but	but	CCONJ
cblr-1740	61	72	within	within	ADP
cblr-1740	61	73	new	new	PROPN
cblr-1740	61	74	york	york	PROPN
cblr-1740	61	75	state	state	NOUN
cblr-1740	61	76	related	relate	VERB
cblr-1740	61	77	to	to	ADP
cblr-1740	61	78	pre	pre	VERB
cblr-1740	61	79	-	-	NOUN
cblr-1740	61	80	production	production	NOUN
cblr-1740	61	81	may	may	AUX
cblr-1740	61	82	also	also	ADV
cblr-1740	61	83	qualify	qualify	VERB
cblr-1740	61	84	depending	depend	VERB
cblr-1740	61	85	on	on	ADP
cblr-1740	61	86	total	total	ADJ
cblr-1740	61	87	new	new	PROPN
cblr-1740	61	88	york	york	PROPN
cblr-1740	61	89	expenditures	expenditure	NOUN
cblr-1740	61	90	or	or	CCONJ
cblr-1740	61	91	percentage	percentage	NOUN
cblr-1740	61	92	of	of	ADP
cblr-1740	61	93	location	location	NOUN
cblr-1740	61	94	days	day	NOUN
cblr-1740	61	95	in	in	ADP
cblr-1740	61	96	new	new	ADJ
cblr-1740	61	97	york.17	york.17	NOUN
cblr-1740	61	98	these	these	DET
cblr-1740	61	99	eligibility	eligibility	NOUN
cblr-1740	61	100	requirements	requirement	NOUN
cblr-1740	61	101	,	,	PUNCT
cblr-1740	61	102	including	include	VERB
cblr-1740	61	103	the	the	DET
cblr-1740	61	104	75	75	NUM
cblr-1740	61	105	%	%	NOUN
cblr-1740	61	106	test	test	NOUN
cblr-1740	61	107	and	and	CCONJ
cblr-1740	61	108	qualifying	qualify	VERB
cblr-1740	61	109	costs	cost	NOUN
cblr-1740	61	110	,	,	PUNCT
cblr-1740	61	111	are	be	AUX
cblr-1740	61	112	structured	structure	VERB
cblr-1740	61	113	similarly	similarly	ADV
cblr-1740	61	114	in	in	ADP
cblr-1740	61	115	the	the	DET
cblr-1740	61	116	current	current	ADJ
cblr-1740	61	117	-	-	PUNCT
cblr-1740	61	118	day	day	NOUN
cblr-1740	61	119	esfpc	esfpc	NOUN
cblr-1740	61	120	.	.	PUNCT
cblr-1740	62	1	two	two	NUM
cblr-1740	62	2	key	key	ADJ
cblr-1740	62	3	changes	change	NOUN
cblr-1740	62	4	to	to	ADP
cblr-1740	62	5	the	the	DET
cblr-1740	62	6	esfpc	esfpc	NOUN
cblr-1740	62	7	have	have	AUX
cblr-1740	62	8	significantly	significantly	ADV
cblr-1740	62	9	changed	change	VERB
cblr-1740	62	10	incentives	incentive	NOUN
cblr-1740	62	11	for	for	ADP
cblr-1740	62	12	film	film	NOUN
cblr-1740	62	13	producers	producer	NOUN
cblr-1740	62	14	.	.	PUNCT
cblr-1740	63	1	first	first	ADV
cblr-1740	63	2	,	,	PUNCT
cblr-1740	63	3	the	the	DET
cblr-1740	63	4	tax	tax	NOUN
cblr-1740	63	5	credit	credit	NOUN
cblr-1740	63	6	now	now	ADV
cblr-1740	63	7	preferences	preference	VERB
cblr-1740	63	8	film	film	NOUN
cblr-1740	63	9	production	production	NOUN
cblr-1740	63	10	in	in	ADP
cblr-1740	63	11	upstate	upstate	PROPN
cblr-1740	63	12	new	new	PROPN
cblr-1740	63	13	york	york	PROPN
cblr-1740	63	14	,	,	PUNCT
cblr-1740	63	15	and	and	CCONJ
cblr-1740	63	16	the	the	DET
cblr-1740	63	17	elimination	elimination	NOUN
cblr-1740	63	18	of	of	ADP
cblr-1740	63	19	a	a	DET
cblr-1740	63	20	municipal	municipal	ADJ
cblr-1740	63	21	tax	tax	NOUN
cblr-1740	63	22	credit	credit	NOUN
cblr-1740	63	23	in	in	ADP
cblr-1740	63	24	new	new	PROPN
cblr-1740	63	25	york	york	PROPN
cblr-1740	63	26	city	city	PROPN
cblr-1740	63	27	compounds	compound	VERB
cblr-1740	63	28	the	the	DET
cblr-1740	63	29	effect	effect	NOUN
cblr-1740	63	30	of	of	ADP
cblr-1740	63	31	this	this	DET
cblr-1740	63	32	preference.18	preference.18	NOUN
cblr-1740	63	33	since	since	SCONJ
cblr-1740	63	34	2005	2005	NUM
cblr-1740	63	35	,	,	PUNCT
cblr-1740	63	36	new	new	PROPN
cblr-1740	63	37	york	york	PROPN
cblr-1740	63	38	city	city	PROPN
cblr-1740	63	39	had	have	AUX
cblr-1740	63	40	offered	offer	VERB
cblr-1740	63	41	an	an	DET
cblr-1740	63	42	additional	additional	ADJ
cblr-1740	63	43	city	city	NOUN
cblr-1740	63	44	tax	tax	NOUN
cblr-1740	63	45	credit	credit	NOUN
cblr-1740	63	46	of	of	ADP
cblr-1740	63	47	5	5	NUM
cblr-1740	63	48	%	%	NOUN
cblr-1740	63	49	for	for	ADP
cblr-1740	63	50	films	film	NOUN
cblr-1740	63	51	predominantly	predominantly	ADV
cblr-1740	63	52	shot	shoot	VERB
cblr-1740	63	53	and	and	CCONJ
cblr-1740	63	54	produced	produce	VERB
cblr-1740	63	55	within	within	ADP
cblr-1740	63	56	the	the	DET
cblr-1740	63	57	five	five	NUM
cblr-1740	63	58	production	production	NOUN
cblr-1740	63	59	companies	company	NOUN
cblr-1740	63	60	.	.	PUNCT
cblr-1740	64	1	n.y	n.y	PROPN
cblr-1740	64	2	.	.	PROPN
cblr-1740	64	3	comp	comp	PROPN
cblr-1740	64	4	.	.	PUNCT
cblr-1740	65	1	codes	codes	PROPN
cblr-1740	65	2	r.	r.	PROPN
cblr-1740	65	3	&	&	CCONJ
cblr-1740	65	4	regs	regs	PROPN
cblr-1740	65	5	.	.	PUNCT
cblr-1740	66	1	tit	tit	NOUN
cblr-1740	66	2	.	.	PUNCT
cblr-1740	67	1	5	5	NUM
cblr-1740	67	2	,	,	PUNCT
cblr-1740	67	3	§	§	NOUN
cblr-1740	67	4	170.2(z	170.2(z	NUM
cblr-1740	67	5	)	)	PUNCT
cblr-1740	67	6	(	(	PUNCT
cblr-1740	67	7	2006	2006	NUM
cblr-1740	67	8	)	)	PUNCT
cblr-1740	67	9	.	.	PUNCT
cblr-1740	68	1	15	15	NUM
cblr-1740	68	2	“	"	PUNCT
cblr-1740	68	3	above	above	ADP
cblr-1740	68	4	-	-	PUNCT
cblr-1740	68	5	the	the	DET
cblr-1740	68	6	-	-	PUNCT
cblr-1740	68	7	line	line	NOUN
cblr-1740	68	8	”	"	PUNCT
cblr-1740	68	9	and	and	CCONJ
cblr-1740	68	10	“	"	PUNCT
cblr-1740	68	11	below	below	ADP
cblr-1740	68	12	-	-	PUNCT
cblr-1740	68	13	the	the	DET
cblr-1740	68	14	-	-	PUNCT
cblr-1740	68	15	line	line	NOUN
cblr-1740	68	16	”	"	PUNCT
cblr-1740	68	17	are	be	AUX
cblr-1740	68	18	terms	term	NOUN
cblr-1740	68	19	of	of	ADP
cblr-1740	68	20	art	art	NOUN
cblr-1740	68	21	used	use	VERB
cblr-1740	68	22	in	in	ADP
cblr-1740	68	23	film	film	NOUN
cblr-1740	68	24	production	production	NOUN
cblr-1740	68	25	.	.	PUNCT
cblr-1740	69	1	generally	generally	ADV
cblr-1740	69	2	,	,	PUNCT
cblr-1740	69	3	“	"	PUNCT
cblr-1740	69	4	above	above	ADP
cblr-1740	69	5	-	-	PUNCT
cblr-1740	69	6	the	the	DET
cblr-1740	69	7	-	-	PUNCT
cblr-1740	69	8	line	line	NOUN
cblr-1740	69	9	”	"	PUNCT
cblr-1740	69	10	refers	refer	VERB
cblr-1740	69	11	to	to	ADP
cblr-1740	69	12	the	the	DET
cblr-1740	69	13	cost	cost	NOUN
cblr-1740	69	14	of	of	ADP
cblr-1740	69	15	a	a	DET
cblr-1740	69	16	“	"	PUNCT
cblr-1740	69	17	producer	producer	NOUN
cblr-1740	69	18	,	,	PUNCT
cblr-1740	69	19	director	director	NOUN
cblr-1740	69	20	,	,	PUNCT
cblr-1740	69	21	writer	writer	NOUN
cblr-1740	69	22	,	,	PUNCT
cblr-1740	69	23	and	and	CCONJ
cblr-1740	69	24	principal	principal	ADJ
cblr-1740	69	25	talent	talent	NOUN
cblr-1740	69	26	,	,	PUNCT
cblr-1740	69	27	”	"	PUNCT
cblr-1740	69	28	which	which	PRON
cblr-1740	69	29	are	be	AUX
cblr-1740	69	30	“	"	PUNCT
cblr-1740	69	31	often	often	ADV
cblr-1740	69	32	fixed	fix	VERB
cblr-1740	69	33	fees	fee	NOUN
cblr-1740	69	34	.	.	PUNCT
cblr-1740	69	35	”	"	PUNCT
cblr-1740	70	1	“	"	PUNCT
cblr-1740	70	2	belowthe	belowthe	ADJ
cblr-1740	70	3	-	-	PUNCT
cblr-1740	70	4	line	line	NOUN
cblr-1740	70	5	”	"	PUNCT
cblr-1740	70	6	refers	refer	VERB
cblr-1740	70	7	to	to	ADP
cblr-1740	70	8	“	"	PUNCT
cblr-1740	70	9	everything	everything	PRON
cblr-1740	70	10	else	else	ADV
cblr-1740	70	11	,	,	PUNCT
cblr-1740	70	12	including	include	VERB
cblr-1740	70	13	atmosphere	atmosphere	NOUN
cblr-1740	70	14	,	,	PUNCT
cblr-1740	70	15	talent	talent	NOUN
cblr-1740	70	16	,	,	PUNCT
cblr-1740	70	17	technicians	technician	NOUN
cblr-1740	70	18	,	,	PUNCT
cblr-1740	70	19	equipment	equipment	NOUN
cblr-1740	70	20	,	,	PUNCT
cblr-1740	70	21	location	location	NOUN
cblr-1740	70	22	costs	cost	NOUN
cblr-1740	70	23	,	,	PUNCT
cblr-1740	70	24	and	and	CCONJ
cblr-1740	70	25	film	film	NOUN
cblr-1740	70	26	stock	stock	NOUN
cblr-1740	70	27	.	.	PUNCT
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cblr-1740	71	1	gregory	gregory	PROPN
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cblr-1740	71	3	,	,	PUNCT
cblr-1740	71	4	independent	independent	ADJ
cblr-1740	71	5	feature	feature	NOUN
cblr-1740	71	6	film	film	NOUN
cblr-1740	71	7	production	production	NOUN
cblr-1740	71	8	:	:	PUNCT
cblr-1740	71	9	a	a	DET
cblr-1740	71	10	complete	complete	ADJ
cblr-1740	71	11	guide	guide	NOUN
cblr-1740	71	12	from	from	ADP
cblr-1740	71	13	concept	concept	NOUN
cblr-1740	71	14	through	through	ADP
cblr-1740	71	15	distribution	distribution	NOUN
cblr-1740	71	16	72	72	NUM
cblr-1740	71	17	(	(	PUNCT
cblr-1740	71	18	3d	3d	NUM
cblr-1740	71	19	ed	ed	NOUN
cblr-1740	71	20	.	.	PROPN
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cblr-1740	71	23	.	.	PUNCT
cblr-1740	72	1	16	16	NUM
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cblr-1740	72	3	n.y	n.y	PROPN
cblr-1740	72	4	.	.	PROPN
cblr-1740	72	5	state	state	PROPN
cblr-1740	72	6	esfpc	esfpc	PROPN
cblr-1740	72	7	report	report	PROPN
cblr-1740	72	8	,	,	PUNCT
cblr-1740	72	9	supra	supra	PROPN
cblr-1740	72	10	note	note	NOUN
cblr-1740	72	11	7	7	NUM
cblr-1740	72	12	,	,	PUNCT
cblr-1740	72	13	at	at	ADP
cblr-1740	72	14	2	2	NUM
cblr-1740	72	15	.	.	NUM
cblr-1740	72	16	17	17	NUM
cblr-1740	73	1	i	i	PRON
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cblr-1740	73	4	n.y	n.y	PROPN
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cblr-1740	73	8	office	office	NOUN
cblr-1740	73	9	of	of	ADP
cblr-1740	73	10	motion	motion	NOUN
cblr-1740	73	11	picture	picture	NOUN
cblr-1740	73	12	&	&	CCONJ
cblr-1740	73	13	television	television	NOUN
cblr-1740	73	14	development	development	PROPN
cblr-1740	73	15	,	,	PUNCT
cblr-1740	73	16	new	new	PROPN
cblr-1740	73	17	york	york	PROPN
cblr-1740	73	18	state	state	NOUN
cblr-1740	73	19	film	film	NOUN
cblr-1740	73	20	tax	tax	NOUN
cblr-1740	73	21	credit	credit	NOUN
cblr-1740	73	22	program	program	NOUN
cblr-1740	73	23	guidelines	guideline	VERB
cblr-1740	73	24	2	2	NUM
cblr-1740	73	25	(	(	PUNCT
cblr-1740	73	26	2015	2015	NUM
cblr-1740	73	27	)	)	PUNCT
cblr-1740	73	28	,	,	PUNCT
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cblr-1740	74	1	[	[	X
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cblr-1740	75	1	[	[	X
cblr-1740	75	2	hereinafter	hereinafter	NOUN
cblr-1740	75	3	2015	2015	NUM
cblr-1740	75	4	n.y	n.y	PROPN
cblr-1740	75	5	.	.	PROPN
cblr-1740	75	6	state	state	PROPN
cblr-1740	75	7	esfpc	esfpc	PROPN
cblr-1740	75	8	guidelines	guideline	NOUN
cblr-1740	75	9	]	]	PUNCT
cblr-1740	75	10	;	;	PUNCT
cblr-1740	75	11	kristoff	kristoff	PROPN
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cblr-1740	75	13	,	,	PUNCT
cblr-1740	75	14	behind	behind	ADP
cblr-1740	75	15	the	the	DET
cblr-1740	75	16	scenes	scene	NOUN
cblr-1740	75	17	of	of	ADP
cblr-1740	75	18	the	the	DET
cblr-1740	75	19	city	city	NOUN
cblr-1740	75	20	’s	’s	PART
cblr-1740	75	21	media	medium	NOUN
cblr-1740	75	22	and	and	CCONJ
cblr-1740	75	23	entertainment	entertainment	NOUN
cblr-1740	75	24	office	office	NOUN
cblr-1740	75	25	,	,	PUNCT
cblr-1740	75	26	citylaw	citylaw	NOUN
cblr-1740	75	27	,	,	PUNCT
cblr-1740	75	28	mar.–apr	mar.–apr	VERB
cblr-1740	75	29	.	.	PUNCT
cblr-1740	76	1	2012	2012	NUM
cblr-1740	76	2	,	,	PUNCT
cblr-1740	76	3	at	at	ADP
cblr-1740	76	4	47	47	NUM
cblr-1740	76	5	(	(	PUNCT
cblr-1740	76	6	2012	2012	NUM
cblr-1740	76	7	)	)	PUNCT
cblr-1740	76	8	.	.	PUNCT
cblr-1740	77	1	xu	xu	PROPN
cblr-1740	77	2	–	–	PUNCT
cblr-1740	78	1	final	final	ADJ
cblr-1740	78	2	432	432	NUM
cblr-1740	78	3	columbia	columbia	PROPN
cblr-1740	78	4	business	business	NOUN
cblr-1740	78	5	law	law	PROPN
cblr-1740	78	6	review	review	NOUN
cblr-1740	78	7	[	[	X
cblr-1740	78	8	vol	vol	NOUN
cblr-1740	78	9	.	.	NOUN
cblr-1740	78	10	2016	2016	NUM
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cblr-1740	78	13	this	this	PRON
cblr-1740	78	14	“	"	PUNCT
cblr-1740	78	15	made	make	VERB
cblr-1740	78	16	in	in	ADP
cblr-1740	78	17	ny	ny	NOUN
cblr-1740	78	18	”	"	PUNCT
cblr-1740	78	19	city	city	NOUN
cblr-1740	78	20	tax	tax	NOUN
cblr-1740	78	21	credit	credit	NOUN
cblr-1740	78	22	expired	expire	VERB
cblr-1740	78	23	without	without	ADP
cblr-1740	78	24	renewal	renewal	NOUN
cblr-1740	78	25	in	in	ADP
cblr-1740	78	26	2009.20	2009.20	NUM
cblr-1740	78	27	in	in	ADP
cblr-1740	78	28	contrast	contrast	NOUN
cblr-1740	78	29	,	,	PUNCT
cblr-1740	78	30	the	the	DET
cblr-1740	78	31	latest	late	ADJ
cblr-1740	78	32	iteration	iteration	NOUN
cblr-1740	78	33	of	of	ADP
cblr-1740	78	34	the	the	DET
cblr-1740	78	35	state	state	NOUN
cblr-1740	78	36	tax	tax	NOUN
cblr-1740	78	37	credit	credit	NOUN
cblr-1740	78	38	program	program	NOUN
cblr-1740	78	39	offers	offer	VERB
cblr-1740	78	40	an	an	DET
cblr-1740	78	41	additional	additional	ADJ
cblr-1740	78	42	tax	tax	NOUN
cblr-1740	78	43	credit	credit	NOUN
cblr-1740	78	44	of	of	ADP
cblr-1740	78	45	at	at	ADV
cblr-1740	78	46	least	least	ADV
cblr-1740	78	47	5	5	NUM
cblr-1740	78	48	%	%	NOUN
cblr-1740	78	49	for	for	ADP
cblr-1740	78	50	post	post	ADJ
cblr-1740	78	51	-	-	ADJ
cblr-1740	78	52	production	production	ADJ
cblr-1740	78	53	costs	cost	NOUN
cblr-1740	78	54	incurred	incur	VERB
cblr-1740	78	55	outside	outside	ADP
cblr-1740	78	56	of	of	ADP
cblr-1740	78	57	the	the	DET
cblr-1740	78	58	metropolitan	metropolitan	ADJ
cblr-1740	78	59	commuter	commuter	PROPN
cblr-1740	78	60	transportation	transportation	PROPN
cblr-1740	78	61	district.21	district.21	PROPN
cblr-1740	78	62	second	second	PROPN
cblr-1740	78	63	,	,	PUNCT
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cblr-1740	78	66	-	-	ADJ
cblr-1740	78	67	production	production	ADJ
cblr-1740	78	68	tax	tax	NOUN
cblr-1740	78	69	credit	credit	NOUN
cblr-1740	78	70	now	now	ADV
cblr-1740	78	71	has	have	VERB
cblr-1740	78	72	its	its	PRON
cblr-1740	78	73	own	own	ADJ
cblr-1740	78	74	budgetary	budgetary	ADJ
cblr-1740	78	75	cap	cap	NOUN
cblr-1740	78	76	and	and	CCONJ
cblr-1740	78	77	unique	unique	ADJ
cblr-1740	78	78	design	design	NOUN
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cblr-1740	78	80	.	.	PUNCT
cblr-1740	79	1	while	while	SCONJ
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cblr-1740	79	3	costs	cost	NOUN
cblr-1740	79	4	were	be	AUX
cblr-1740	79	5	included	include	VERB
cblr-1740	79	6	in	in	ADP
cblr-1740	79	7	the	the	DET
cblr-1740	79	8	definition	definition	NOUN
cblr-1740	79	9	of	of	ADP
cblr-1740	79	10	“	"	PUNCT
cblr-1740	79	11	qualified	qualified	ADJ
cblr-1740	79	12	costs	cost	NOUN
cblr-1740	79	13	”	"	PUNCT
cblr-1740	79	14	in	in	ADP
cblr-1740	79	15	the	the	DET
cblr-1740	79	16	original	original	ADJ
cblr-1740	79	17	2004	2004	NUM
cblr-1740	79	18	program	program	NOUN
cblr-1740	79	19	,	,	PUNCT
cblr-1740	79	20	the	the	DET
cblr-1740	79	21	2010	2010	NUM
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cblr-1740	79	23	required	require	VERB
cblr-1740	79	24	75	75	NUM
cblr-1740	79	25	%	%	NOUN
cblr-1740	79	26	of	of	ADP
cblr-1740	79	27	post	post	ADJ
cblr-1740	79	28	-	-	NOUN
cblr-1740	79	29	production	production	ADJ
cblr-1740	79	30	costs	cost	NOUN
cblr-1740	79	31	be	be	AUX
cblr-1740	79	32	incurred	incur	VERB
cblr-1740	79	33	in	in	ADP
cblr-1740	79	34	new	new	PROPN
cblr-1740	79	35	york	york	PROPN
cblr-1740	79	36	state,22	state,22	PROPN
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cblr-1740	79	38	also	also	ADV
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cblr-1740	79	40	a	a	DET
cblr-1740	79	41	separate	separate	ADJ
cblr-1740	79	42	post	post	ADJ
cblr-1740	79	43	-	-	ADJ
cblr-1740	79	44	production	production	ADJ
cblr-1740	79	45	credit	credit	NOUN
cblr-1740	79	46	for	for	ADP
cblr-1740	79	47	projects	project	NOUN
cblr-1740	79	48	where	where	SCONJ
cblr-1740	79	49	filming	filming	NOUN
cblr-1740	79	50	occurs	occur	VERB
cblr-1740	79	51	out	out	ADP
cblr-1740	79	52	of	of	ADP
cblr-1740	79	53	new	new	PROPN
cblr-1740	79	54	york	york	PROPN
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cblr-1740	79	56	but	but	CCONJ
cblr-1740	79	57	post	post	ADJ
cblr-1740	79	58	-	-	NOUN
cblr-1740	79	59	production	production	NOUN
cblr-1740	79	60	occurs	occur	VERB
cblr-1740	79	61	in	in	ADP
cblr-1740	79	62	state.23	state.23	PROPN
cblr-1740	79	63	in	in	ADP
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cblr-1740	79	65	,	,	PUNCT
cblr-1740	79	66	the	the	DET
cblr-1740	79	67	postproduction	postproduction	NOUN
cblr-1740	79	68	tax	tax	NOUN
cblr-1740	79	69	credit	credit	NOUN
cblr-1740	79	70	was	be	AUX
cblr-1740	79	71	increased	increase	VERB
cblr-1740	79	72	from	from	ADP
cblr-1740	79	73	10	10	NUM
cblr-1740	79	74	%	%	NOUN
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cblr-1740	79	76	30	30	NUM
cblr-1740	79	77	%	%	NOUN
cblr-1740	79	78	,	,	PUNCT
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cblr-1740	79	80	an	an	DET
cblr-1740	79	81	additional	additional	ADJ
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cblr-1740	79	83	for	for	ADP
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cblr-1740	79	85	in	in	ADP
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cblr-1740	79	87	new	new	ADJ
cblr-1740	79	88	york.24	york.24	PROPN
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cblr-1740	79	93	-	-	NOUN
cblr-1740	79	94	production	production	NOUN
cblr-1740	79	95	in	in	ADP
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cblr-1740	79	97	upstate	upstate	ADJ
cblr-1740	79	98	region	region	NOUN
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cblr-1740	79	101	an	an	DET
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cblr-1740	79	103	to	to	PART
cblr-1740	79	104	draw	draw	VERB
cblr-1740	79	105	a	a	DET
cblr-1740	79	106	certain	certain	ADJ
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cblr-1740	79	112	a	a	DET
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cblr-1740	79	120	,	,	PUNCT
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cblr-1740	80	9	”	"	PUNCT
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cblr-1740	81	1	71	71	NUM
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cblr-1740	81	8	,	,	PUNCT
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cblr-1740	81	10	(	(	PUNCT
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cblr-1740	81	20	“	"	PUNCT
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cblr-1740	81	24	film	film	NOUN
cblr-1740	81	25	project	project	NOUN
cblr-1740	81	26	that	that	PRON
cblr-1740	81	27	shoots	shoot	VERB
cblr-1740	81	28	at	at	ADP
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cblr-1740	81	30	75	75	NUM
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cblr-1740	86	27	ny	ny	NOUN
cblr-1740	86	28	-	-	PUNCT
cblr-1740	86	29	extends	extend	NOUN
cblr-1740	86	30	-	-	PUNCT
cblr-1740	86	31	tax	tax	NOUN
cblr-1740	86	32	-	-	PUNCT
cblr-1740	86	33	credits	credit	NOUN
cblr-1740	86	34	-	-	PUNCT
cblr-1740	86	35	for	for	ADP
cblr-1740	86	36	-	-	PUNCT
cblr-1740	86	37	post	post	NOUN
cblr-1740	86	38	-	-	ADJ
cblr-1740	86	39	production	production	NOUN
cblr-1740	86	40	-	-	PUNCT
cblr-1740	86	41	film	film	NOUN
cblr-1740	86	42	-	-	PUNCT
cblr-1740	86	43	industry	industry	NOUN
cblr-1740	86	44	[	[	X
cblr-1740	86	45	https://	https://	NOUN
cblr-1740	86	46	perma.cc/h7gw-ktn3	perma.cc/h7gw-ktn3	SYM
cblr-1740	86	47	]	]	PUNCT
cblr-1740	86	48	.	.	PUNCT
cblr-1740	87	1	xu	xu	PROPN
cblr-1740	87	2	–	–	PUNCT
cblr-1740	87	3	final	final	ADJ
cblr-1740	87	4	no	no	NOUN
cblr-1740	87	5	.	.	PUNCT
cblr-1740	88	1	2:426	2:426	NUM
cblr-1740	88	2	]	]	X
cblr-1740	88	3	film	film	NOUN
cblr-1740	88	4	production	production	NOUN
cblr-1740	88	5	tax	tax	NOUN
cblr-1740	88	6	credits	credit	NOUN
cblr-1740	88	7	433	433	NUM
cblr-1740	88	8	of	of	ADP
cblr-1740	88	9	the	the	DET
cblr-1740	88	10	state	state	NOUN
cblr-1740	88	11	that	that	PRON
cblr-1740	88	12	traditionally	traditionally	ADV
cblr-1740	88	13	has	have	AUX
cblr-1740	88	14	not	not	PART
cblr-1740	88	15	been	be	AUX
cblr-1740	88	16	an	an	DET
cblr-1740	88	17	entertainment	entertainment	NOUN
cblr-1740	88	18	powerhouse	powerhouse	NOUN
cblr-1740	88	19	.	.	PUNCT
cblr-1740	89	1	b.	b.	PROPN
cblr-1740	89	2	california	california	PROPN
cblr-1740	89	3	’s	’s	PART
cblr-1740	89	4	film	film	NOUN
cblr-1740	89	5	and	and	CCONJ
cblr-1740	89	6	television	television	NOUN
cblr-1740	89	7	production	production	NOUN
cblr-1740	89	8	credit	credit	NOUN
cblr-1740	89	9	california	california	PROPN
cblr-1740	89	10	adopted	adopt	VERB
cblr-1740	89	11	a	a	DET
cblr-1740	89	12	film	film	NOUN
cblr-1740	89	13	production	production	NOUN
cblr-1740	89	14	tax	tax	NOUN
cblr-1740	89	15	credit	credit	NOUN
cblr-1740	89	16	program	program	NOUN
cblr-1740	89	17	fairly	fairly	ADV
cblr-1740	89	18	late	late	ADV
cblr-1740	89	19	compared	compare	VERB
cblr-1740	89	20	to	to	ADP
cblr-1740	89	21	new	new	PROPN
cblr-1740	89	22	york	york	PROPN
cblr-1740	89	23	and	and	CCONJ
cblr-1740	89	24	nearby	nearby	ADJ
cblr-1740	89	25	states	state	NOUN
cblr-1740	89	26	like	like	ADP
cblr-1740	89	27	new	new	PROPN
cblr-1740	89	28	mexico	mexico	PROPN
cblr-1740	89	29	,	,	PUNCT
cblr-1740	89	30	perhaps	perhaps	ADV
cblr-1740	89	31	because	because	SCONJ
cblr-1740	89	32	it	it	PRON
cblr-1740	89	33	was	be	AUX
cblr-1740	89	34	more	more	ADV
cblr-1740	89	35	immune	immune	ADJ
cblr-1740	89	36	to	to	ADP
cblr-1740	89	37	the	the	DET
cblr-1740	89	38	threat	threat	NOUN
cblr-1740	89	39	of	of	ADP
cblr-1740	89	40	runaway	runaway	ADJ
cblr-1740	89	41	production	production	NOUN
cblr-1740	89	42	due	due	ADP
cblr-1740	89	43	to	to	ADP
cblr-1740	89	44	a	a	DET
cblr-1740	89	45	storied	storied	ADJ
cblr-1740	89	46	history	history	NOUN
cblr-1740	89	47	of	of	ADP
cblr-1740	89	48	film	film	NOUN
cblr-1740	89	49	production	production	NOUN
cblr-1740	89	50	in	in	ADP
cblr-1740	89	51	hollywood	hollywood	PROPN
cblr-1740	89	52	.	.	PUNCT
cblr-1740	90	1	in	in	ADP
cblr-1740	90	2	early	early	ADJ
cblr-1740	90	3	2009	2009	NUM
cblr-1740	90	4	during	during	ADP
cblr-1740	90	5	the	the	DET
cblr-1740	90	6	depths	depth	NOUN
cblr-1740	90	7	of	of	ADP
cblr-1740	90	8	the	the	DET
cblr-1740	90	9	recession	recession	NOUN
cblr-1740	90	10	,	,	PUNCT
cblr-1740	90	11	former	former	ADJ
cblr-1740	90	12	actor	actor	NOUN
cblr-1740	90	13	and	and	CCONJ
cblr-1740	90	14	then	then	ADV
cblr-1740	90	15	-	-	PUNCT
cblr-1740	90	16	governor	governor	NOUN
cblr-1740	90	17	schwarzenegger	schwarzenegger	NOUN
cblr-1740	90	18	approved	approve	VERB
cblr-1740	90	19	a	a	DET
cblr-1740	90	20	film	film	NOUN
cblr-1740	90	21	production	production	NOUN
cblr-1740	90	22	tax	tax	NOUN
cblr-1740	90	23	credit	credit	NOUN
cblr-1740	90	24	as	as	ADP
cblr-1740	90	25	part	part	NOUN
cblr-1740	90	26	of	of	ADP
cblr-1740	90	27	an	an	DET
cblr-1740	90	28	overall	overall	ADJ
cblr-1740	90	29	economic	economic	ADJ
cblr-1740	90	30	stimulus	stimulus	NOUN
cblr-1740	90	31	package.25	package.25	NOUN
cblr-1740	90	32	however	however	ADV
cblr-1740	90	33	,	,	PUNCT
cblr-1740	90	34	the	the	DET
cblr-1740	90	35	2009	2009	NUM
cblr-1740	90	36	california	california	PROPN
cblr-1740	90	37	film	film	NOUN
cblr-1740	90	38	and	and	CCONJ
cblr-1740	90	39	television	television	NOUN
cblr-1740	90	40	production	production	NOUN
cblr-1740	90	41	credit	credit	NOUN
cblr-1740	90	42	(	(	PUNCT
cblr-1740	90	43	“	"	PUNCT
cblr-1740	90	44	california	california	PROPN
cblr-1740	90	45	i	i	PROPN
cblr-1740	90	46	”	"	PUNCT
cblr-1740	90	47	)	)	PUNCT
cblr-1740	90	48	was	be	AUX
cblr-1740	90	49	not	not	PART
cblr-1740	90	50	the	the	DET
cblr-1740	90	51	first	first	ADJ
cblr-1740	90	52	film	film	NOUN
cblr-1740	90	53	incentive	incentive	NOUN
cblr-1740	90	54	program	program	NOUN
cblr-1740	90	55	sponsored	sponsor	VERB
cblr-1740	90	56	by	by	ADP
cblr-1740	90	57	the	the	DET
cblr-1740	90	58	state	state	NOUN
cblr-1740	90	59	.	.	PUNCT
cblr-1740	91	1	in	in	ADP
cblr-1740	91	2	2000	2000	NUM
cblr-1740	91	3	,	,	PUNCT
cblr-1740	91	4	the	the	DET
cblr-1740	91	5	legislature	legislature	NOUN
cblr-1740	91	6	enacted	enact	VERB
cblr-1740	91	7	the	the	DET
cblr-1740	91	8	film	film	NOUN
cblr-1740	91	9	california	california	PROPN
cblr-1740	91	10	first	first	ADJ
cblr-1740	91	11	program	program	NOUN
cblr-1740	91	12	,	,	PUNCT
cblr-1740	91	13	which	which	PRON
cblr-1740	91	14	reimbursed	reimburse	VERB
cblr-1740	91	15	certain	certain	ADJ
cblr-1740	91	16	filming	film	VERB
cblr-1740	91	17	costs	cost	NOUN
cblr-1740	91	18	incurred	incur	VERB
cblr-1740	91	19	in	in	ADP
cblr-1740	91	20	state.26	state.26	NOUN
cblr-1740	91	21	this	this	DET
cblr-1740	91	22	program	program	NOUN
cblr-1740	91	23	was	be	AUX
cblr-1740	91	24	more	more	ADV
cblr-1740	91	25	akin	akin	ADJ
cblr-1740	91	26	to	to	ADP
cblr-1740	91	27	a	a	DET
cblr-1740	91	28	direct	direct	ADJ
cblr-1740	91	29	subsidy	subsidy	NOUN
cblr-1740	91	30	than	than	ADP
cblr-1740	91	31	a	a	DET
cblr-1740	91	32	tax	tax	NOUN
cblr-1740	91	33	credit	credit	NOUN
cblr-1740	91	34	.	.	PUNCT
cblr-1740	92	1	that	that	PRON
cblr-1740	92	2	being	be	AUX
cblr-1740	92	3	said	say	VERB
cblr-1740	92	4	,	,	PUNCT
cblr-1740	92	5	subsidies	subsidy	NOUN
cblr-1740	92	6	and	and	CCONJ
cblr-1740	92	7	tax	tax	NOUN
cblr-1740	92	8	credits	credit	NOUN
cblr-1740	92	9	are	be	AUX
cblr-1740	92	10	functionally	functionally	ADV
cblr-1740	92	11	similar	similar	ADJ
cblr-1740	92	12	,	,	PUNCT
cblr-1740	92	13	insofar	insofar	ADV
cblr-1740	92	14	as	as	SCONJ
cblr-1740	92	15	both	both	DET
cblr-1740	92	16	programs	program	NOUN
cblr-1740	92	17	“	"	PUNCT
cblr-1740	92	18	reimburse	reimburse	NOUN
cblr-1740	92	19	”	"	PUNCT
cblr-1740	92	20	production	production	NOUN
cblr-1740	92	21	companies	company	NOUN
cblr-1740	92	22	for	for	ADP
cblr-1740	92	23	filming	film	VERB
cblr-1740	92	24	in	in	ADP
cblr-1740	92	25	california	california	PROPN
cblr-1740	92	26	,	,	PUNCT
cblr-1740	92	27	albeit	albeit	SCONJ
cblr-1740	92	28	with	with	ADP
cblr-1740	92	29	the	the	DET
cblr-1740	92	30	film	film	NOUN
cblr-1740	92	31	california	california	PROPN
cblr-1740	92	32	first	first	ADJ
cblr-1740	92	33	program	program	NOUN
cblr-1740	92	34	offering	offer	VERB
cblr-1740	92	35	reimbursement	reimbursement	NOUN
cblr-1740	92	36	for	for	ADP
cblr-1740	92	37	limited	limited	ADJ
cblr-1740	92	38	number	number	NOUN
cblr-1740	92	39	of	of	ADP
cblr-1740	92	40	expenses.27	expenses.27	PROPN
cblr-1740	92	41	while	while	SCONJ
cblr-1740	92	42	the	the	DET
cblr-1740	92	43	film	film	NOUN
cblr-1740	92	44	california	california	PROPN
cblr-1740	92	45	first	first	ADJ
cblr-1740	92	46	program	program	NOUN
cblr-1740	92	47	was	be	AUX
cblr-1740	92	48	defunded	defunde	VERB
cblr-1740	92	49	in	in	ADP
cblr-1740	92	50	2003,28	2003,28	PROPN
cblr-1740	92	51	it	it	PRON
cblr-1740	92	52	shows	show	VERB
cblr-1740	92	53	that	that	SCONJ
cblr-1740	92	54	the	the	DET
cblr-1740	92	55	2009	2009	NUM
cblr-1740	92	56	film	film	NOUN
cblr-1740	92	57	and	and	CCONJ
cblr-1740	92	58	television	television	NOUN
cblr-1740	92	59	production	production	NOUN
cblr-1740	92	60	credit	credit	NOUN
cblr-1740	92	61	was	be	AUX
cblr-1740	92	62	not	not	PART
cblr-1740	92	63	the	the	DET
cblr-1740	92	64	first	first	ADJ
cblr-1740	92	65	instance	instance	NOUN
cblr-1740	92	66	when	when	SCONJ
cblr-1740	92	67	the	the	DET
cblr-1740	92	68	state	state	NOUN
cblr-1740	92	69	government	government	NOUN
cblr-1740	92	70	responded	respond	VERB
cblr-1740	92	71	to	to	ADP
cblr-1740	92	72	the	the	DET
cblr-1740	92	73	threat	threat	NOUN
cblr-1740	92	74	of	of	ADP
cblr-1740	92	75	runaway	runaway	ADJ
cblr-1740	92	76	production	production	NOUN
cblr-1740	92	77	.	.	PUNCT
cblr-1740	93	1	many	many	ADJ
cblr-1740	93	2	aspects	aspect	NOUN
cblr-1740	93	3	of	of	ADP
cblr-1740	93	4	the	the	DET
cblr-1740	93	5	california	california	PROPN
cblr-1740	93	6	program	program	NOUN
cblr-1740	93	7	are	be	AUX
cblr-1740	93	8	similar	similar	ADJ
cblr-1740	93	9	to	to	ADP
cblr-1740	93	10	the	the	DET
cblr-1740	93	11	new	new	PROPN
cblr-1740	93	12	york	york	PROPN
cblr-1740	93	13	program	program	PROPN
cblr-1740	93	14	.	.	PUNCT
cblr-1740	94	1	the	the	DET
cblr-1740	94	2	2009	2009	NUM
cblr-1740	94	3	program	program	NOUN
cblr-1740	94	4	had	have	VERB
cblr-1740	94	5	a	a	DET
cblr-1740	94	6	budget	budget	NOUN
cblr-1740	94	7	cap	cap	NOUN
cblr-1740	94	8	of	of	ADP
cblr-1740	94	9	25	25	NUM
cblr-1740	94	10	cal	cal	NOUN
cblr-1740	94	11	.	.	PUNCT
cblr-1740	95	1	rev	rev	PROPN
cblr-1740	95	2	.	.	PROPN
cblr-1740	95	3	&	&	CCONJ
cblr-1740	95	4	tax	tax	PROPN
cblr-1740	95	5	.	.	PUNCT
cblr-1740	96	1	code	code	PROPN
cblr-1740	96	2	§	§	PROPN
cblr-1740	96	3	17053.85(b)(15)(a	17053.85(b)(15)(a	NUM
cblr-1740	96	4	)	)	PUNCT
cblr-1740	96	5	(	(	PUNCT
cblr-1740	96	6	west	west	NOUN
cblr-1740	96	7	2010	2010	NUM
cblr-1740	96	8	)	)	PUNCT
cblr-1740	96	9	.	.	PUNCT
cblr-1740	97	1	see	see	VERB
cblr-1740	97	2	also	also	ADV
cblr-1740	97	3	richard	richard	PROPN
cblr-1740	97	4	verrier	verrier	PROPN
cblr-1740	97	5	,	,	PUNCT
cblr-1740	97	6	california	california	PROPN
cblr-1740	97	7	budget	budget	NOUN
cblr-1740	97	8	includes	include	VERB
cblr-1740	97	9	tax	tax	NOUN
cblr-1740	97	10	relief	relief	NOUN
cblr-1740	97	11	for	for	ADP
cblr-1740	97	12	film	film	NOUN
cblr-1740	97	13	,	,	PUNCT
cblr-1740	97	14	tv	tv	NOUN
cblr-1740	97	15	shoots	shoot	NOUN
cblr-1740	97	16	,	,	PUNCT
cblr-1740	97	17	l.a	l.a	PROPN
cblr-1740	97	18	.	.	PROPN
cblr-1740	97	19	times	times	PROPN
cblr-1740	97	20	(	(	PUNCT
cblr-1740	97	21	feb	feb	PROPN
cblr-1740	97	22	.	.	PROPN
cblr-1740	97	23	20	20	NUM
cblr-1740	97	24	,	,	PUNCT
cblr-1740	97	25	2009	2009	NUM
cblr-1740	97	26	)	)	PUNCT
cblr-1740	97	27	,	,	PUNCT
cblr-1740	97	28	http://articles.latimes.com/2009/feb/20/	http://articles.latimes.com/2009/feb/20/	PROPN
cblr-1740	97	29	business	business	NOUN
cblr-1740	97	30	/	/	SYM
cblr-1740	97	31	fi	fi	NOUN
cblr-1740	97	32	-	-	NOUN
cblr-1740	97	33	filmtaxcredits20	filmtaxcredits20	NOUN
cblr-1740	97	34	[	[	X
cblr-1740	97	35	https://perma.cc/47l2-y68a	https://perma.cc/47l2-y68a	NOUN
cblr-1740	97	36	]	]	PUNCT
cblr-1740	97	37	.	.	PUNCT
cblr-1740	98	1	26	26	NUM
cblr-1740	98	2	ashley	ashley	PROPN
cblr-1740	98	3	lavon	lavon	PROPN
cblr-1740	98	4	hines	hines	PROPN
cblr-1740	98	5	,	,	PUNCT
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cblr-1740	98	7	10	10	NUM
cblr-1740	98	8	:	:	PUNCT
cblr-1740	98	9	run	run	VERB
cblr-1740	98	10	home	home	ADV
cblr-1740	98	11	to	to	ADP
cblr-1740	98	12	hollywood	hollywood	PROPN
cblr-1740	98	13	!	!	PUNCT
cblr-1740	99	1	run	run	VERB
cblr-1740	99	2	to	to	ADP
cblr-1740	99	3	california	california	PROPN
cblr-1740	99	4	!	!	PUNCT
cblr-1740	100	1	,	,	PUNCT
cblr-1740	100	2	41	41	NUM
cblr-1740	100	3	mcgeorge	mcgeorge	NOUN
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cblr-1740	100	6	.	.	PROPN
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cblr-1740	100	8	,	,	PUNCT
cblr-1740	100	9	761	761	NUM
cblr-1740	100	10	(	(	PUNCT
cblr-1740	100	11	2010	2010	NUM
cblr-1740	100	12	)	)	PUNCT
cblr-1740	100	13	.	.	PUNCT
cblr-1740	101	1	27	27	NUM
cblr-1740	102	1	i	i	PRON
cblr-1740	102	2	d.	d.	PROPN
cblr-1740	102	3	(	(	PUNCT
cblr-1740	102	4	noting	note	VERB
cblr-1740	102	5	in	in	ADP
cblr-1740	102	6	addition	addition	NOUN
cblr-1740	102	7	that	that	SCONJ
cblr-1740	102	8	a	a	DET
cblr-1740	102	9	$	$	SYM
cblr-1740	102	10	300,000	300,000	NUM
cblr-1740	102	11	cap	cap	NOUN
cblr-1740	102	12	per	per	ADP
cblr-1740	102	13	production	production	NOUN
cblr-1740	102	14	existed	exist	VERB
cblr-1740	102	15	for	for	ADP
cblr-1740	102	16	such	such	ADJ
cblr-1740	102	17	reimbursements	reimbursement	NOUN
cblr-1740	102	18	)	)	PUNCT
cblr-1740	102	19	.	.	PUNCT
cblr-1740	103	1	28	28	NUM
cblr-1740	104	1	i	i	PRON
cblr-1740	104	2	d.	d.	PROPN
cblr-1740	104	3	at	at	ADP
cblr-1740	104	4	762	762	NUM
cblr-1740	104	5	.	.	PUNCT
cblr-1740	105	1	xu	xu	PROPN
cblr-1740	105	2	–	–	PUNCT
cblr-1740	105	3	final	final	ADJ
cblr-1740	105	4	434	434	NUM
cblr-1740	105	5	columbia	columbia	PROPN
cblr-1740	105	6	business	business	NOUN
cblr-1740	105	7	law	law	PROPN
cblr-1740	105	8	review	review	NOUN
cblr-1740	106	1	[	[	X
cblr-1740	106	2	vol	vol	NOUN
cblr-1740	106	3	.	.	NOUN
cblr-1740	106	4	2016	2016	NUM
cblr-1740	106	5	$	$	SYM
cblr-1740	106	6	100	100	NUM
cblr-1740	106	7	million	million	NUM
cblr-1740	106	8	a	a	DET
cblr-1740	106	9	year	year	NOUN
cblr-1740	106	10	,	,	PUNCT
cblr-1740	106	11	with	with	ADP
cblr-1740	106	12	a	a	DET
cblr-1740	106	13	total	total	ADJ
cblr-1740	106	14	five	five	NUM
cblr-1740	106	15	-	-	PUNCT
cblr-1740	106	16	year	year	NOUN
cblr-1740	106	17	cap	cap	NOUN
cblr-1740	106	18	of	of	ADP
cblr-1740	106	19	$	$	SYM
cblr-1740	106	20	500	500	NUM
cblr-1740	106	21	million	million	NUM
cblr-1740	106	22	,	,	PUNCT
cblr-1740	106	23	and	and	CCONJ
cblr-1740	106	24	was	be	AUX
cblr-1740	106	25	scheduled	schedule	VERB
cblr-1740	106	26	to	to	PART
cblr-1740	106	27	end	end	VERB
cblr-1740	106	28	in	in	ADP
cblr-1740	106	29	2014.29	2014.29	NUM
cblr-1740	106	30	like	like	ADP
cblr-1740	106	31	new	new	PROPN
cblr-1740	106	32	york	york	PROPN
cblr-1740	106	33	,	,	PUNCT
cblr-1740	106	34	california	california	PROPN
cblr-1740	106	35	has	have	VERB
cblr-1740	106	36	a	a	DET
cblr-1740	106	37	75	75	NUM
cblr-1740	106	38	%	%	NOUN
cblr-1740	106	39	threshold	threshold	NOUN
cblr-1740	106	40	test	test	NOUN
cblr-1740	106	41	for	for	ADP
cblr-1740	106	42	films	film	NOUN
cblr-1740	106	43	,	,	PUNCT
cblr-1740	106	44	which	which	PRON
cblr-1740	106	45	can	can	AUX
cblr-1740	106	46	be	be	AUX
cblr-1740	106	47	met	meet	VERB
cblr-1740	106	48	either	either	CCONJ
cblr-1740	106	49	by	by	ADP
cblr-1740	106	50	having	have	VERB
cblr-1740	106	51	75	75	NUM
cblr-1740	106	52	%	%	NOUN
cblr-1740	106	53	of	of	ADP
cblr-1740	106	54	principal	principal	ADJ
cblr-1740	106	55	photography	photography	NOUN
cblr-1740	106	56	days	day	NOUN
cblr-1740	106	57	take	take	VERB
cblr-1740	106	58	place	place	NOUN
cblr-1740	106	59	in	in	ADP
cblr-1740	106	60	california	california	PROPN
cblr-1740	106	61	or	or	CCONJ
cblr-1740	106	62	75	75	NUM
cblr-1740	106	63	%	%	NOUN
cblr-1740	106	64	of	of	ADP
cblr-1740	106	65	the	the	DET
cblr-1740	106	66	production	production	NOUN
cblr-1740	106	67	budget	budget	NOUN
cblr-1740	106	68	be	be	AUX
cblr-1740	106	69	spent	spend	VERB
cblr-1740	106	70	in	in	ADP
cblr-1740	106	71	california.30	california.30	NOUN
cblr-1740	106	72	depending	depend	VERB
cblr-1740	106	73	on	on	ADP
cblr-1740	106	74	the	the	DET
cblr-1740	106	75	type	type	NOUN
cblr-1740	106	76	of	of	ADP
cblr-1740	106	77	production	production	NOUN
cblr-1740	106	78	in	in	ADP
cblr-1740	106	79	question	question	NOUN
cblr-1740	106	80	,	,	PUNCT
cblr-1740	106	81	a	a	DET
cblr-1740	106	82	tax	tax	NOUN
cblr-1740	106	83	credit	credit	NOUN
cblr-1740	106	84	of	of	ADP
cblr-1740	106	85	20	20	NUM
cblr-1740	106	86	%	%	NOUN
cblr-1740	106	87	or	or	CCONJ
cblr-1740	106	88	25	25	NUM
cblr-1740	106	89	%	%	NOUN
cblr-1740	106	90	is	be	AUX
cblr-1740	106	91	available	available	ADJ
cblr-1740	106	92	,	,	PUNCT
cblr-1740	106	93	with	with	SCONJ
cblr-1740	106	94	the	the	DET
cblr-1740	106	95	more	more	ADV
cblr-1740	106	96	generous	generous	ADJ
cblr-1740	106	97	tax	tax	NOUN
cblr-1740	106	98	credits	credit	NOUN
cblr-1740	106	99	offered	offer	VERB
cblr-1740	106	100	to	to	ADP
cblr-1740	106	101	independent	independent	ADJ
cblr-1740	106	102	films	film	NOUN
cblr-1740	106	103	and	and	CCONJ
cblr-1740	106	104	to	to	ADP
cblr-1740	106	105	television	television	NOUN
cblr-1740	106	106	series	series	NOUN
cblr-1740	106	107	willing	willing	ADJ
cblr-1740	106	108	to	to	PART
cblr-1740	106	109	relocate	relocate	VERB
cblr-1740	106	110	to	to	ADP
cblr-1740	106	111	california.31	california.31	PROPN
cblr-1740	106	112	a	a	DET
cblr-1740	106	113	qualifying	qualify	VERB
cblr-1740	106	114	film	film	NOUN
cblr-1740	106	115	also	also	ADV
cblr-1740	106	116	must	must	AUX
cblr-1740	106	117	fit	fit	VERB
cblr-1740	106	118	into	into	ADP
cblr-1740	106	119	one	one	NUM
cblr-1740	106	120	of	of	ADP
cblr-1740	106	121	several	several	ADJ
cblr-1740	106	122	prescribed	prescribed	ADJ
cblr-1740	106	123	categories	category	NOUN
cblr-1740	106	124	,	,	PUNCT
cblr-1740	106	125	some	some	PRON
cblr-1740	106	126	of	of	ADP
cblr-1740	106	127	which	which	PRON
cblr-1740	106	128	have	have	VERB
cblr-1740	106	129	minimum	minimum	ADJ
cblr-1740	106	130	or	or	CCONJ
cblr-1740	106	131	maximum	maximum	ADJ
cblr-1740	106	132	budget	budget	NOUN
cblr-1740	106	133	requirements.32	requirements.32	VERB
cblr-1740	106	134	a	a	DET
cblr-1740	106	135	project	project	NOUN
cblr-1740	106	136	that	that	PRON
cblr-1740	106	137	meets	meet	VERB
cblr-1740	106	138	the	the	DET
cblr-1740	106	139	75	75	NUM
cblr-1740	106	140	%	%	NOUN
cblr-1740	106	141	test	test	NOUN
cblr-1740	106	142	and	and	CCONJ
cblr-1740	106	143	fits	fit	VERB
cblr-1740	106	144	within	within	ADP
cblr-1740	106	145	one	one	NUM
cblr-1740	106	146	of	of	ADP
cblr-1740	106	147	the	the	DET
cblr-1740	106	148	prescribed	prescribed	ADJ
cblr-1740	106	149	film	film	NOUN
cblr-1740	106	150	types	type	NOUN
cblr-1740	106	151	can	can	AUX
cblr-1740	106	152	apply	apply	VERB
cblr-1740	106	153	for	for	ADP
cblr-1740	106	154	a	a	DET
cblr-1740	106	155	tax	tax	NOUN
cblr-1740	106	156	credit	credit	NOUN
cblr-1740	106	157	for	for	ADP
cblr-1740	106	158	qualified	qualified	ADJ
cblr-1740	106	159	expenditures	expenditure	NOUN
cblr-1740	106	160	,	,	PUNCT
cblr-1740	106	161	which	which	PRON
cblr-1740	106	162	consist	consist	VERB
cblr-1740	106	163	of	of	ADP
cblr-1740	106	164	expenditures	expenditure	NOUN
cblr-1740	106	165	in	in	ADP
cblr-1740	106	166	california	california	PROPN
cblr-1740	106	167	for	for	ADP
cblr-1740	106	168	purchase	purchase	NOUN
cblr-1740	106	169	or	or	CCONJ
cblr-1740	106	170	lease	lease	NOUN
cblr-1740	106	171	of	of	ADP
cblr-1740	106	172	personal	personal	ADJ
cblr-1740	106	173	property	property	NOUN
cblr-1740	106	174	,	,	PUNCT
cblr-1740	106	175	wages	wage	NOUN
cblr-1740	106	176	,	,	PUNCT
cblr-1740	106	177	and	and	CCONJ
cblr-1740	106	178	services	service	NOUN
cblr-1740	106	179	performed	perform	VERB
cblr-1740	106	180	in	in	ADP
cblr-1740	106	181	california.33	california.33	NUM
cblr-1740	106	182	like	like	ADP
cblr-1740	106	183	in	in	ADP
cblr-1740	106	184	new	new	PROPN
cblr-1740	106	185	york	york	PROPN
cblr-1740	106	186	,	,	PUNCT
cblr-1740	106	187	above	above	ADP
cblr-1740	106	188	-	-	PUNCT
cblr-1740	106	189	the	the	DET
cblr-1740	106	190	-	-	PUNCT
cblr-1740	106	191	line	line	NOUN
cblr-1740	106	192	expenditures	expenditure	NOUN
cblr-1740	106	193	,	,	PUNCT
cblr-1740	106	194	including	include	VERB
cblr-1740	106	195	payment	payment	NOUN
cblr-1740	106	196	for	for	ADP
cblr-1740	106	197	writers	writer	NOUN
cblr-1740	106	198	,	,	PUNCT
cblr-1740	106	199	directors	director	NOUN
cblr-1740	106	200	,	,	PUNCT
cblr-1740	106	201	music	music	NOUN
cblr-1740	106	202	directors	director	NOUN
cblr-1740	106	203	,	,	PUNCT
cblr-1740	106	204	composers	composer	NOUN
cblr-1740	106	205	and	and	CCONJ
cblr-1740	106	206	supervisors	supervisor	NOUN
cblr-1740	106	207	,	,	PUNCT
cblr-1740	106	208	producers	producer	NOUN
cblr-1740	106	209	,	,	PUNCT
cblr-1740	106	210	and	and	CCONJ
cblr-1740	106	211	actors	actor	NOUN
cblr-1740	106	212	other	other	ADJ
cblr-1740	106	213	than	than	ADP
cblr-1740	106	214	background	background	NOUN
cblr-1740	106	215	actors	actor	NOUN
cblr-1740	106	216	are	be	AUX
cblr-1740	106	217	not	not	PART
cblr-1740	106	218	considered	consider	VERB
cblr-1740	106	219	qualified	qualified	ADJ
cblr-1740	106	220	expenses	expense	NOUN
cblr-1740	106	221	eligible	eligible	ADJ
cblr-1740	106	222	for	for	ADP
cblr-1740	106	223	tax	tax	NOUN
cblr-1740	106	224	credits.34	credits.34	PROPN
cblr-1740	106	225	california	california	PROPN
cblr-1740	106	226	legislators	legislator	NOUN
cblr-1740	106	227	amended	amend	VERB
cblr-1740	106	228	the	the	DET
cblr-1740	106	229	program	program	NOUN
cblr-1740	106	230	in	in	ADP
cblr-1740	106	231	2012	2012	NUM
cblr-1740	106	232	to	to	PART
cblr-1740	106	233	extend	extend	VERB
cblr-1740	106	234	through	through	ADP
cblr-1740	106	235	2017	2017	NUM
cblr-1740	106	236	,	,	PUNCT
cblr-1740	106	237	with	with	ADP
cblr-1740	106	238	yearly	yearly	ADJ
cblr-1740	106	239	caps	cap	NOUN
cblr-1740	106	240	remaining	remain	VERB
cblr-1740	106	241	at	at	ADP
cblr-1740	106	242	$	$	SYM
cblr-1740	106	243	100	100	NUM
cblr-1740	106	244	million	million	NUM
cblr-1740	106	245	and	and	CCONJ
cblr-1740	106	246	a	a	DET
cblr-1740	106	247	total	total	ADJ
cblr-1740	106	248	program	program	NOUN
cblr-1740	106	249	cap	cap	NOUN
cblr-1740	106	250	of	of	ADP
cblr-1740	106	251	$	$	SYM
cblr-1740	106	252	800	800	NUM
cblr-1740	106	253	million	million	NUM
cblr-1740	106	254	in	in	ADP
cblr-1740	106	255	tax	tax	NOUN
cblr-1740	106	256	credits.35	credits.35	NOUN
cblr-1740	106	257	then	then	ADV
cblr-1740	106	258	in	in	ADP
cblr-1740	106	259	september	september	PROPN
cblr-1740	106	260	2014	2014	NUM
cblr-1740	106	261	,	,	PUNCT
cblr-1740	106	262	instead	instead	ADV
cblr-1740	106	263	of	of	ADP
cblr-1740	106	264	merely	merely	ADV
cblr-1740	106	265	29	29	NUM
cblr-1740	106	266	cal	cal	NOUN
cblr-1740	106	267	.	.	PUNCT
cblr-1740	107	1	rev	rev	PROPN
cblr-1740	107	2	.	.	PROPN
cblr-1740	107	3	&	&	CCONJ
cblr-1740	107	4	tax	tax	PROPN
cblr-1740	107	5	.	.	PUNCT
cblr-1740	108	1	code	code	PROPN
cblr-1740	108	2	§	§	PROPN
cblr-1740	108	3	23685(i)(1)(a	23685(i)(1)(a	NUM
cblr-1740	108	4	)	)	PUNCT
cblr-1740	108	5	(	(	PUNCT
cblr-1740	108	6	west	west	NOUN
cblr-1740	108	7	2010	2010	NUM
cblr-1740	108	8	)	)	PUNCT
cblr-1740	108	9	.	.	PUNCT
cblr-1740	109	1	30	30	NUM
cblr-1740	110	1	i	i	PRON
cblr-1740	110	2	d.	d.	PROPN
cblr-1740	110	3	§	§	PROPN
cblr-1740	110	4	23685(b)(15)(b)(i	23685(b)(15)(b)(i	NUM
cblr-1740	110	5	)	)	PUNCT
cblr-1740	110	6	.	.	PUNCT
cblr-1740	111	1	31	31	NUM
cblr-1740	112	1	i	i	PROPN
cblr-1740	112	2	d	d	PROPN
cblr-1740	112	3	§	§	PROPN
cblr-1740	112	4	23685(a)(4	23685(a)(4	NUM
cblr-1740	112	5	)	)	PUNCT
cblr-1740	112	6	.	.	PUNCT
cblr-1740	113	1	the	the	DET
cblr-1740	113	2	program	program	NOUN
cblr-1740	113	3	further	further	ADJ
cblr-1740	113	4	specifies	specifie	NOUN
cblr-1740	113	5	that	that	SCONJ
cblr-1740	113	6	a	a	DET
cblr-1740	113	7	relocating	relocate	VERB
cblr-1740	113	8	series	series	NOUN
cblr-1740	113	9	must	must	AUX
cblr-1740	113	10	film	film	VERB
cblr-1740	113	11	all	all	PRON
cblr-1740	113	12	of	of	ADP
cblr-1740	113	13	its	its	PRON
cblr-1740	113	14	prior	prior	ADJ
cblr-1740	113	15	seasons	season	NOUN
cblr-1740	113	16	or	or	CCONJ
cblr-1740	113	17	its	its	PRON
cblr-1740	113	18	only	only	ADJ
cblr-1740	113	19	prior	prior	ADJ
cblr-1740	113	20	season	season	NOUN
cblr-1740	113	21	outside	outside	ADP
cblr-1740	113	22	of	of	ADP
cblr-1740	113	23	california	california	PROPN
cblr-1740	113	24	.	.	PUNCT
cblr-1740	114	1	i	i	PRON
cblr-1740	114	2	d.	d.	PROPN
cblr-1740	114	3	§	§	PROPN
cblr-1740	114	4	23685(b)(22	23685(b)(22	PROPN
cblr-1740	114	5	)	)	PUNCT
cblr-1740	114	6	.	.	PUNCT
cblr-1740	115	1	32	32	NUM
cblr-1740	116	1	i	i	PRON
cblr-1740	116	2	d.	d.	PROPN
cblr-1740	116	3	§	§	PROPN
cblr-1740	116	4	23685(b)(15	23685(b)(15	PROPN
cblr-1740	116	5	)	)	PUNCT
cblr-1740	116	6	.	.	PUNCT
cblr-1740	117	1	for	for	ADP
cblr-1740	117	2	example	example	NOUN
cblr-1740	117	3	,	,	PUNCT
cblr-1740	117	4	in	in	ADP
cblr-1740	117	5	order	order	NOUN
cblr-1740	117	6	to	to	PART
cblr-1740	117	7	qualify	qualify	VERB
cblr-1740	117	8	for	for	ADP
cblr-1740	117	9	the	the	DET
cblr-1740	117	10	tax	tax	NOUN
cblr-1740	117	11	credit	credit	NOUN
cblr-1740	117	12	,	,	PUNCT
cblr-1740	117	13	“	"	PUNCT
cblr-1740	117	14	feature	feature	NOUN
cblr-1740	117	15	films	film	NOUN
cblr-1740	117	16	”	"	PUNCT
cblr-1740	117	17	are	be	AUX
cblr-1740	117	18	subject	subject	ADJ
cblr-1740	117	19	to	to	ADP
cblr-1740	117	20	a	a	DET
cblr-1740	117	21	minimum	minimum	ADJ
cblr-1740	117	22	$	$	SYM
cblr-1740	117	23	1	1	NUM
cblr-1740	117	24	million	million	NUM
cblr-1740	117	25	budget	budget	NOUN
cblr-1740	117	26	and	and	CCONJ
cblr-1740	117	27	a	a	DET
cblr-1740	117	28	maximum	maximum	ADJ
cblr-1740	117	29	$	$	SYM
cblr-1740	117	30	75	75	NUM
cblr-1740	117	31	million	million	NUM
cblr-1740	117	32	budget	budget	NOUN
cblr-1740	117	33	.	.	PUNCT
cblr-1740	118	1	i	i	PRON
cblr-1740	118	2	d.	d.	PROPN
cblr-1740	118	3	§	§	PROPN
cblr-1740	118	4	23685(b)(15)(a)(i	23685(b)(15)(a)(i	NUM
cblr-1740	118	5	)	)	PUNCT
cblr-1740	118	6	.	.	PUNCT
cblr-1740	119	1	33	33	NUM
cblr-1740	120	1	i	i	PROPN
cblr-1740	120	2	d.	d.	PROPN
cblr-1740	120	3	§	§	PROPN
cblr-1740	120	4	23685(b)(16	23685(b)(16	PROPN
cblr-1740	120	5	)	)	PUNCT
cblr-1740	120	6	.	.	PUNCT
cblr-1740	121	1	34	34	NUM
cblr-1740	122	1	i	i	PRON
cblr-1740	122	2	d.	d.	PROPN
cblr-1740	122	3	§	§	PROPN
cblr-1740	122	4	23685(b)(18)(b	23685(b)(18)(b	NUM
cblr-1740	122	5	)	)	PUNCT
cblr-1740	122	6	(	(	PUNCT
cblr-1740	122	7	excluding	exclude	VERB
cblr-1740	122	8	such	such	ADJ
cblr-1740	122	9	expenditures	expenditure	NOUN
cblr-1740	122	10	from	from	ADP
cblr-1740	122	11	the	the	DET
cblr-1740	122	12	definition	definition	NOUN
cblr-1740	122	13	of	of	ADP
cblr-1740	122	14	“	"	PUNCT
cblr-1740	122	15	qualified	qualified	ADJ
cblr-1740	122	16	wages	wage	NOUN
cblr-1740	122	17	,	,	PUNCT
cblr-1740	122	18	”	"	PUNCT
cblr-1740	122	19	a	a	DET
cblr-1740	122	20	term	term	NOUN
cblr-1740	122	21	within	within	ADP
cblr-1740	122	22	the	the	DET
cblr-1740	122	23	definition	definition	NOUN
cblr-1740	122	24	of	of	ADP
cblr-1740	122	25	“	"	PUNCT
cblr-1740	122	26	qualified	qualified	ADJ
cblr-1740	122	27	expenditures	expenditure	NOUN
cblr-1740	122	28	”	"	PUNCT
cblr-1740	122	29	)	)	PUNCT
cblr-1740	122	30	.	.	PUNCT
cblr-1740	123	1	35	35	NUM
cblr-1740	123	2	cal	cal	NOUN
cblr-1740	123	3	.	.	PUNCT
cblr-1740	124	1	rev	rev	PROPN
cblr-1740	124	2	.	.	PROPN
cblr-1740	124	3	&	&	CCONJ
cblr-1740	124	4	tax	tax	PROPN
cblr-1740	124	5	.	.	PUNCT
cblr-1740	125	1	code	code	PROPN
cblr-1740	125	2	§	§	PROPN
cblr-1740	125	3	23685	23685	NUM
cblr-1740	125	4	(	(	PUNCT
cblr-1740	125	5	west	west	NOUN
cblr-1740	125	6	2012	2012	NUM
cblr-1740	125	7	)	)	PUNCT
cblr-1740	125	8	.	.	PUNCT
cblr-1740	126	1	xu	xu	PROPN
cblr-1740	126	2	–	–	PUNCT
cblr-1740	126	3	final	final	ADJ
cblr-1740	126	4	no	no	NOUN
cblr-1740	126	5	.	.	PUNCT
cblr-1740	127	1	2:426	2:426	NUM
cblr-1740	127	2	]	]	X
cblr-1740	127	3	film	film	NOUN
cblr-1740	127	4	production	production	NOUN
cblr-1740	127	5	tax	tax	NOUN
cblr-1740	127	6	credits	credit	NOUN
cblr-1740	127	7	435	435	NUM
cblr-1740	127	8	extending	extend	VERB
cblr-1740	127	9	the	the	DET
cblr-1740	127	10	term	term	NOUN
cblr-1740	127	11	of	of	ADP
cblr-1740	127	12	the	the	DET
cblr-1740	127	13	program	program	NOUN
cblr-1740	127	14	,	,	PUNCT
cblr-1740	127	15	governor	governor	NOUN
cblr-1740	127	16	brown	brown	PROPN
cblr-1740	127	17	signed	sign	VERB
cblr-1740	127	18	a	a	DET
cblr-1740	127	19	bill	bill	NOUN
cblr-1740	127	20	substantially	substantially	ADV
cblr-1740	127	21	expanding	expand	VERB
cblr-1740	127	22	and	and	CCONJ
cblr-1740	127	23	renewing	renew	VERB
cblr-1740	127	24	the	the	DET
cblr-1740	127	25	tax	tax	NOUN
cblr-1740	127	26	credit	credit	NOUN
cblr-1740	127	27	program.36	program.36	NOUN
cblr-1740	127	28	the	the	DET
cblr-1740	127	29	new	new	ADJ
cblr-1740	127	30	program	program	NOUN
cblr-1740	127	31	,	,	PUNCT
cblr-1740	127	32	later	later	ADV
cblr-1740	127	33	billed	bill	VERB
cblr-1740	127	34	as	as	ADP
cblr-1740	127	35	the	the	DET
cblr-1740	127	36	california	california	PROPN
cblr-1740	127	37	film	film	NOUN
cblr-1740	127	38	and	and	CCONJ
cblr-1740	127	39	tv	tv	NOUN
cblr-1740	127	40	tax	tax	NOUN
cblr-1740	127	41	credit	credit	NOUN
cblr-1740	127	42	program	program	NOUN
cblr-1740	127	43	2.0	2.0	NUM
cblr-1740	127	44	(	(	PUNCT
cblr-1740	127	45	“	"	PUNCT
cblr-1740	127	46	california	california	PROPN
cblr-1740	127	47	ii	ii	PROPN
cblr-1740	127	48	”	"	PUNCT
cblr-1740	127	49	)	)	PUNCT
cblr-1740	127	50	,	,	PUNCT
cblr-1740	127	51	increased	increase	VERB
cblr-1740	127	52	the	the	DET
cblr-1740	127	53	cap	cap	NOUN
cblr-1740	127	54	to	to	ADP
cblr-1740	127	55	$	$	SYM
cblr-1740	127	56	330	330	NUM
cblr-1740	127	57	million	million	NUM
cblr-1740	127	58	annually,37	annually,37	NOUN
cblr-1740	127	59	expanded	expand	VERB
cblr-1740	127	60	eligible	eligible	ADJ
cblr-1740	127	61	film	film	NOUN
cblr-1740	127	62	types,38	types,38	NOUN
cblr-1740	127	63	included	include	VERB
cblr-1740	127	64	an	an	DET
cblr-1740	127	65	allocation	allocation	NOUN
cblr-1740	127	66	mechanism	mechanism	NOUN
cblr-1740	127	67	to	to	PART
cblr-1740	127	68	prioritize	prioritize	VERB
cblr-1740	127	69	projects	project	NOUN
cblr-1740	127	70	that	that	PRON
cblr-1740	127	71	create	create	VERB
cblr-1740	127	72	the	the	DET
cblr-1740	127	73	most	most	ADJ
cblr-1740	127	74	and	and	CCONJ
cblr-1740	127	75	highest	highest	ADV
cblr-1740	127	76	-	-	PUNCT
cblr-1740	127	77	paying	pay	VERB
cblr-1740	127	78	jobs,39	jobs,39	NOUN
cblr-1740	127	79	and	and	CCONJ
cblr-1740	127	80	included	include	VERB
cblr-1740	127	81	an	an	DET
cblr-1740	127	82	uplift	uplift	NOUN
cblr-1740	127	83	for	for	ADP
cblr-1740	127	84	projects	project	NOUN
cblr-1740	127	85	that	that	PRON
cblr-1740	127	86	shoot	shoot	VERB
cblr-1740	127	87	or	or	CCONJ
cblr-1740	127	88	have	have	VERB
cblr-1740	127	89	other	other	ADJ
cblr-1740	127	90	qualified	qualified	ADJ
cblr-1740	127	91	expenditures	expenditure	NOUN
cblr-1740	127	92	outside	outside	ADP
cblr-1740	127	93	the	the	DET
cblr-1740	127	94	los	los	PROPN
cblr-1740	127	95	angeles	angeles	PROPN
cblr-1740	127	96	thirtymile	thirtymile	VERB
cblr-1740	127	97	zone.40	zone.40	NOUN
cblr-1740	127	98	comparing	compare	VERB
cblr-1740	127	99	the	the	DET
cblr-1740	127	100	evolution	evolution	NOUN
cblr-1740	127	101	of	of	ADP
cblr-1740	127	102	these	these	DET
cblr-1740	127	103	two	two	NUM
cblr-1740	127	104	programs	program	NOUN
cblr-1740	127	105	in	in	ADP
cblr-1740	127	106	states	state	NOUN
cblr-1740	127	107	that	that	PRON
cblr-1740	127	108	traditionally	traditionally	ADV
cblr-1740	127	109	dominate	dominate	VERB
cblr-1740	127	110	film	film	NOUN
cblr-1740	127	111	production	production	NOUN
cblr-1740	127	112	in	in	ADP
cblr-1740	127	113	the	the	DET
cblr-1740	127	114	united	united	PROPN
cblr-1740	127	115	states	states	PROPN
cblr-1740	127	116	suggests	suggest	VERB
cblr-1740	127	117	that	that	SCONJ
cblr-1740	127	118	film	film	NOUN
cblr-1740	127	119	tax	tax	NOUN
cblr-1740	127	120	credits	credit	NOUN
cblr-1740	127	121	are	be	AUX
cblr-1740	127	122	politically	politically	ADV
cblr-1740	127	123	popular	popular	ADJ
cblr-1740	127	124	,	,	PUNCT
cblr-1740	127	125	and	and	CCONJ
cblr-1740	127	126	perhaps	perhaps	ADV
cblr-1740	127	127	necessary	necessary	ADJ
cblr-1740	127	128	,	,	PUNCT
cblr-1740	127	129	responses	response	NOUN
cblr-1740	127	130	to	to	ADP
cblr-1740	127	131	other	other	ADJ
cblr-1740	127	132	states	state	NOUN
cblr-1740	127	133	’	'	PUNCT
cblr-1740	127	134	tax	tax	NOUN
cblr-1740	127	135	credit	credit	NOUN
cblr-1740	127	136	programs	program	NOUN
cblr-1740	127	137	.	.	PUNCT
cblr-1740	128	1	in	in	ADP
cblr-1740	128	2	both	both	DET
cblr-1740	128	3	new	new	PROPN
cblr-1740	128	4	york	york	PROPN
cblr-1740	128	5	and	and	CCONJ
cblr-1740	128	6	california	california	PROPN
cblr-1740	128	7	,	,	PUNCT
cblr-1740	128	8	the	the	DET
cblr-1740	128	9	programs	program	NOUN
cblr-1740	128	10	have	have	AUX
cblr-1740	128	11	expanded	expand	VERB
cblr-1740	128	12	dramatically	dramatically	ADV
cblr-1740	128	13	over	over	ADP
cblr-1740	128	14	time	time	NOUN
cblr-1740	128	15	,	,	PUNCT
cblr-1740	128	16	with	with	ADP
cblr-1740	128	17	an	an	DET
cblr-1740	128	18	over	over	ADP
cblr-1740	128	19	fifteenfold	fifteenfold	ADJ
cblr-1740	128	20	budget	budget	NOUN
cblr-1740	128	21	increase	increase	NOUN
cblr-1740	128	22	in	in	ADP
cblr-1740	128	23	new	new	ADJ
cblr-1740	128	24	york,41	york,41	NOUN
cblr-1740	128	25	and	and	CCONJ
cblr-1740	128	26	an	an	DET
cblr-1740	128	27	over	over	ADP
cblr-1740	128	28	two	two	NUM
cblr-1740	128	29	-	-	PUNCT
cblr-1740	128	30	fold	fold	ADJ
cblr-1740	128	31	36	36	NUM
cblr-1740	128	32	brian	brian	PROPN
cblr-1740	128	33	bardwell	bardwell	PROPN
cblr-1740	128	34	,	,	PUNCT
cblr-1740	128	35	california	california	PROPN
cblr-1740	128	36	governor	governor	PROPN
cblr-1740	128	37	approves	approve	VERB
cblr-1740	128	38	film	film	NOUN
cblr-1740	128	39	credit	credit	NOUN
cblr-1740	128	40	expansion	expansion	NOUN
cblr-1740	128	41	,	,	PUNCT
cblr-1740	128	42	st	st	PROPN
cblr-1740	128	43	.	.	PROPN
cblr-1740	128	44	tax	tax	PROPN
cblr-1740	128	45	today	today	NOUN
cblr-1740	128	46	,	,	PUNCT
cblr-1740	128	47	sept	sept	PROPN
cblr-1740	128	48	.	.	PROPN
cblr-1740	128	49	19	19	NUM
cblr-1740	128	50	,	,	PUNCT
cblr-1740	128	51	2014	2014	NUM
cblr-1740	128	52	,	,	PUNCT
cblr-1740	128	53	at	at	ADP
cblr-1740	128	54	1	1	NUM
cblr-1740	128	55	,	,	PUNCT
cblr-1740	128	56	lexis	lexi	NOUN
cblr-1740	128	57	,	,	PUNCT
cblr-1740	128	58	2014	2014	NUM
cblr-1740	128	59	stt	stt	PROPN
cblr-1740	128	60	182	182	NUM
cblr-1740	128	61	-	-	SYM
cblr-1740	128	62	4	4	NUM
cblr-1740	128	63	.	.	NOUN
cblr-1740	128	64	37	37	NUM
cblr-1740	129	1	i	i	PRON
cblr-1740	129	2	d.	d.	PROPN
cblr-1740	129	3	see	see	VERB
cblr-1740	129	4	also	also	ADV
cblr-1740	129	5	kurt	kurt	PROPN
cblr-1740	129	6	orzeck	orzeck	PROPN
cblr-1740	129	7	,	,	PUNCT
cblr-1740	129	8	calif	calif	PROPN
cblr-1740	129	9	.	.	PUNCT
cblr-1740	130	1	gov	gov	PROPN
cblr-1740	130	2	.	.	PROPN
cblr-1740	130	3	agrees	agree	VERB
cblr-1740	130	4	to	to	PART
cblr-1740	130	5	boost	boost	VERB
cblr-1740	130	6	film	film	NOUN
cblr-1740	130	7	,	,	PUNCT
cblr-1740	130	8	tv	tv	NOUN
cblr-1740	130	9	tax	tax	NOUN
cblr-1740	130	10	credits	credit	NOUN
cblr-1740	130	11	by	by	ADP
cblr-1740	130	12	$	$	SYM
cblr-1740	130	13	230	230	NUM
cblr-1740	130	14	m	m	NOUN
cblr-1740	130	15	,	,	PUNCT
cblr-1740	130	16	law360	law360	PROPN
cblr-1740	130	17	(	(	PUNCT
cblr-1740	130	18	aug	aug	PROPN
cblr-1740	130	19	.	.	PROPN
cblr-1740	130	20	27	27	NUM
cblr-1740	130	21	,	,	PUNCT
cblr-1740	130	22	2014	2014	NUM
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cblr-1740	130	24	,	,	PUNCT
cblr-1740	130	25	http://www.law360.com/	http://www.law360.com/	NOUN
cblr-1740	130	26	articles/571736	articles/571736	PROPN
cblr-1740	130	27	/	/	SYM
cblr-1740	130	28	calif	calif	PROPN
cblr-1740	130	29	-	-	PUNCT
cblr-1740	130	30	gov	gov	NOUN
cblr-1740	130	31	-	-	PUNCT
cblr-1740	130	32	agrees	agree	NOUN
cblr-1740	130	33	-	-	PUNCT
cblr-1740	130	34	to	to	ADP
cblr-1740	130	35	-	-	PUNCT
cblr-1740	130	36	boost	boost	NOUN
cblr-1740	130	37	-	-	PUNCT
cblr-1740	130	38	film	film	NOUN
cblr-1740	130	39	-	-	PUNCT
cblr-1740	130	40	tv	tv	NOUN
cblr-1740	130	41	-	-	PUNCT
cblr-1740	130	42	tax	tax	NOUN
cblr-1740	130	43	-	-	PUNCT
cblr-1740	130	44	credits	credit	NOUN
cblr-1740	130	45	-	-	PUNCT
cblr-1740	130	46	by230m?article_related_content=1	by230m?article_related_content=1	NOUN
cblr-1740	130	47	[	[	X
cblr-1740	130	48	https://perma.cc/vc8s-vt63	https://perma.cc/vc8s-vt63	X
cblr-1740	130	49	]	]	X
cblr-1740	130	50	.	.	PUNCT
cblr-1740	131	1	38	38	NUM
cblr-1740	131	2	this	this	PRON
cblr-1740	131	3	includes	include	VERB
cblr-1740	131	4	:	:	PUNCT
cblr-1740	131	5	eliminating	eliminate	VERB
cblr-1740	131	6	the	the	DET
cblr-1740	131	7	feature	feature	NOUN
cblr-1740	131	8	film	film	NOUN
cblr-1740	131	9	budget	budget	NOUN
cblr-1740	131	10	maximum	maximum	NOUN
cblr-1740	131	11	and	and	CCONJ
cblr-1740	131	12	instead	instead	ADV
cblr-1740	131	13	making	make	VERB
cblr-1740	131	14	only	only	ADV
cblr-1740	131	15	the	the	DET
cblr-1740	131	16	first	first	ADJ
cblr-1740	131	17	$	$	SYM
cblr-1740	131	18	100	100	NUM
cblr-1740	131	19	million	million	NUM
cblr-1740	131	20	eligible	eligible	ADJ
cblr-1740	131	21	,	,	PUNCT
cblr-1740	131	22	allowing	allow	VERB
cblr-1740	131	23	tv	tv	NOUN
cblr-1740	131	24	shows	show	NOUN
cblr-1740	131	25	to	to	PART
cblr-1740	131	26	be	be	AUX
cblr-1740	131	27	licensed	license	VERB
cblr-1740	131	28	for	for	ADP
cblr-1740	131	29	any	any	DET
cblr-1740	131	30	distribution	distribution	NOUN
cblr-1740	131	31	outlet	outlet	NOUN
cblr-1740	131	32	(	(	PUNCT
cblr-1740	131	33	including	include	VERB
cblr-1740	131	34	the	the	DET
cblr-1740	131	35	internet	internet	NOUN
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cblr-1740	131	37	as	as	SCONJ
cblr-1740	131	38	opposed	oppose	VERB
cblr-1740	131	39	to	to	ADP
cblr-1740	131	40	only	only	ADJ
cblr-1740	131	41	basic	basic	ADJ
cblr-1740	131	42	cable	cable	NOUN
cblr-1740	131	43	,	,	PUNCT
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cblr-1740	131	45	allowing	allow	VERB
cblr-1740	131	46	a	a	DET
cblr-1740	131	47	project	project	NOUN
cblr-1740	131	48	that	that	PRON
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cblr-1740	131	51	california	california	PROPN
cblr-1740	131	52	to	to	ADP
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cblr-1740	131	55	that	that	PRON
cblr-1740	131	56	moves	move	VERB
cblr-1740	131	57	back	back	ADV
cblr-1740	131	58	to	to	ADP
cblr-1740	131	59	california	california	PROPN
cblr-1740	131	60	to	to	PART
cblr-1740	131	61	qualify	qualify	VERB
cblr-1740	131	62	as	as	ADP
cblr-1740	131	63	a	a	DET
cblr-1740	131	64	relocating	relocate	VERB
cblr-1740	131	65	tv	tv	NOUN
cblr-1740	131	66	series	series	NOUN
cblr-1740	131	67	.	.	PUNCT
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cblr-1740	133	5	film	film	PROPN
cblr-1740	133	6	&	&	CCONJ
cblr-1740	133	7	television	television	NOUN
cblr-1740	133	8	tax	tax	NOUN
cblr-1740	133	9	credit	credit	NOUN
cblr-1740	133	10	program	program	NOUN
cblr-1740	133	11	2.0	2.0	NUM
cblr-1740	133	12	guidelines	guideline	NOUN
cblr-1740	133	13	2	2	NUM
cblr-1740	133	14	,	,	PUNCT
cblr-1740	133	15	3	3	NUM
cblr-1740	133	16	(	(	PUNCT
cblr-1740	133	17	2015	2015	NUM
cblr-1740	133	18	)	)	PUNCT
cblr-1740	133	19	,	,	PUNCT
cblr-1740	133	20	http://film.ca.gov/res/docs/pdf/	http://film.ca.gov/res/docs/pdf/	PROPN
cblr-1740	133	21	incentives%20documents	incentives%20document	NOUN
cblr-1740	133	22	/	/	SYM
cblr-1740	133	23	cfcguidelines%202%200%20november%20%2	cfcguidelines%202%200%20november%20%2	NOUN
cblr-1740	133	24	0revised%2011	0revised%2011	NOUN
cblr-1740	133	25	-	-	PUNCT
cblr-1740	133	26	3	3	NUM
cblr-1740	133	27	-	-	PUNCT
cblr-1740	133	28	15.pdf	15.pdf	PROPN
cblr-1740	134	1	[	[	X
cblr-1740	134	2	https://perma.cc/jpv5-k2lp	https://perma.cc/jpv5-k2lp	X
cblr-1740	134	3	]	]	X
cblr-1740	135	1	[	[	X
cblr-1740	135	2	hereinafter	hereinafter	NOUN
cblr-1740	135	3	cal	cal	X
cblr-1740	135	4	.	.	PUNCT
cblr-1740	136	1	film	film	NOUN
cblr-1740	136	2	comm’n	comm’n	NOUN
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cblr-1740	136	5	2015	2015	NUM
cblr-1740	136	6	]	]	PUNCT
cblr-1740	136	7	.	.	PUNCT
cblr-1740	137	1	39	39	NUM
cblr-1740	137	2	cal	cal	NOUN
cblr-1740	137	3	.	.	PUNCT
cblr-1740	138	1	film	film	NOUN
cblr-1740	138	2	comm’n	comm’n	PROPN
cblr-1740	138	3	,	,	PUNCT
cblr-1740	138	4	california	california	PROPN
cblr-1740	138	5	film	film	PROPN
cblr-1740	138	6	commission	commission	PROPN
cblr-1740	138	7	announces	announce	VERB
cblr-1740	138	8	first	first	ADV
cblr-1740	138	9	round	round	NOUN
cblr-1740	138	10	of	of	ADP
cblr-1740	138	11	tv	tv	NOUN
cblr-1740	138	12	projects	project	NOUN
cblr-1740	138	13	approved	approve	VERB
cblr-1740	138	14	for	for	ADP
cblr-1740	138	15	expanded	expand	VERB
cblr-1740	138	16	tax	tax	NOUN
cblr-1740	138	17	credit	credit	NOUN
cblr-1740	138	18	program	program	NOUN
cblr-1740	138	19	,	,	PUNCT
cblr-1740	138	20	st	st	PROPN
cblr-1740	138	21	.	.	PROPN
cblr-1740	138	22	tax	tax	PROPN
cblr-1740	138	23	today	today	NOUN
cblr-1740	138	24	,	,	PUNCT
cblr-1740	138	25	june	june	PROPN
cblr-1740	138	26	3	3	NUM
cblr-1740	138	27	,	,	PUNCT
cblr-1740	138	28	2015	2015	NUM
cblr-1740	138	29	,	,	PUNCT
cblr-1740	138	30	at	at	ADP
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cblr-1740	138	33	lexis	lexi	NOUN
cblr-1740	138	34	,	,	PUNCT
cblr-1740	138	35	2015	2015	NUM
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cblr-1740	140	2	d.	d.	PROPN
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cblr-1740	140	4	see	see	VERB
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cblr-1740	140	6	n.y	n.y	PROPN
cblr-1740	140	7	.	.	PROPN
cblr-1740	140	8	state	state	PROPN
cblr-1740	140	9	esfpc	esfpc	PROPN
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cblr-1740	140	11	,	,	PUNCT
cblr-1740	140	12	supra	supra	PROPN
cblr-1740	140	13	note	note	NOUN
cblr-1740	140	14	7	7	NUM
cblr-1740	140	15	,	,	PUNCT
cblr-1740	140	16	at	at	ADP
cblr-1740	140	17	1	1	NUM
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cblr-1740	140	19	homsi	homsi	NOUN
cblr-1740	140	20	,	,	PUNCT
cblr-1740	140	21	supra	supra	ADJ
cblr-1740	140	22	note	note	NOUN
cblr-1740	140	23	2	2	NUM
cblr-1740	140	24	,	,	PUNCT
cblr-1740	140	25	at	at	ADP
cblr-1740	140	26	161	161	NUM
cblr-1740	140	27	(	(	PUNCT
cblr-1740	140	28	explaining	explain	VERB
cblr-1740	140	29	changes	change	NOUN
cblr-1740	140	30	in	in	ADP
cblr-1740	140	31	the	the	DET
cblr-1740	140	32	budget	budget	NOUN
cblr-1740	140	33	caps	cap	NOUN
cblr-1740	140	34	)	)	PUNCT
cblr-1740	140	35	.	.	PUNCT
cblr-1740	141	1	the	the	DET
cblr-1740	141	2	xu	xu	PROPN
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cblr-1740	141	4	final	final	ADJ
cblr-1740	141	5	436	436	NUM
cblr-1740	141	6	columbia	columbia	PROPN
cblr-1740	141	7	business	business	NOUN
cblr-1740	141	8	law	law	PROPN
cblr-1740	141	9	review	review	NOUN
cblr-1740	141	10	[	[	X
cblr-1740	141	11	vol	vol	NOUN
cblr-1740	141	12	.	.	NOUN
cblr-1740	141	13	2016	2016	NUM
cblr-1740	141	14	budget	budget	NOUN
cblr-1740	141	15	increase	increase	NOUN
cblr-1740	141	16	in	in	ADP
cblr-1740	141	17	california.42	california.42	NOUN
cblr-1740	141	18	the	the	DET
cblr-1740	141	19	expansion	expansion	NOUN
cblr-1740	141	20	,	,	PUNCT
cblr-1740	141	21	and	and	CCONJ
cblr-1740	141	22	even	even	ADV
cblr-1740	141	23	the	the	DET
cblr-1740	141	24	continued	continued	ADJ
cblr-1740	141	25	existence	existence	NOUN
cblr-1740	141	26	of	of	ADP
cblr-1740	141	27	these	these	DET
cblr-1740	141	28	programs	program	NOUN
cblr-1740	141	29	during	during	ADP
cblr-1740	141	30	times	time	NOUN
cblr-1740	141	31	of	of	ADP
cblr-1740	141	32	tight	tight	ADJ
cblr-1740	141	33	state	state	NOUN
cblr-1740	141	34	budgets	budget	NOUN
cblr-1740	141	35	,	,	PUNCT
cblr-1740	141	36	especially	especially	ADV
cblr-1740	141	37	in	in	ADP
cblr-1740	141	38	the	the	DET
cblr-1740	141	39	case	case	NOUN
cblr-1740	141	40	of	of	ADP
cblr-1740	141	41	california,43	california,43	PROPN
cblr-1740	141	42	is	be	AUX
cblr-1740	141	43	a	a	DET
cblr-1740	141	44	testament	testament	NOUN
cblr-1740	141	45	to	to	ADP
cblr-1740	141	46	the	the	DET
cblr-1740	141	47	political	political	ADJ
cblr-1740	141	48	support	support	NOUN
cblr-1740	141	49	that	that	PRON
cblr-1740	141	50	exists	exist	VERB
cblr-1740	141	51	,	,	PUNCT
cblr-1740	141	52	especially	especially	ADV
cblr-1740	141	53	in	in	ADP
cblr-1740	141	54	these	these	DET
cblr-1740	141	55	states	state	NOUN
cblr-1740	141	56	where	where	SCONJ
cblr-1740	141	57	the	the	DET
cblr-1740	141	58	entertainment	entertainment	NOUN
cblr-1740	141	59	industry	industry	NOUN
cblr-1740	141	60	is	be	AUX
cblr-1740	141	61	an	an	DET
cblr-1740	141	62	important	important	ADJ
cblr-1740	141	63	constituency	constituency	NOUN
cblr-1740	141	64	.	.	PUNCT
cblr-1740	142	1	both	both	DET
cblr-1740	142	2	programs	program	NOUN
cblr-1740	142	3	have	have	AUX
cblr-1740	142	4	also	also	ADV
cblr-1740	142	5	gradually	gradually	ADV
cblr-1740	142	6	incorporated	incorporate	VERB
cblr-1740	142	7	additional	additional	ADJ
cblr-1740	142	8	incentives	incentive	NOUN
cblr-1740	142	9	for	for	ADP
cblr-1740	142	10	filming	film	VERB
cblr-1740	142	11	outside	outside	ADP
cblr-1740	142	12	of	of	ADP
cblr-1740	142	13	the	the	DET
cblr-1740	142	14	traditional	traditional	ADJ
cblr-1740	142	15	film	film	NOUN
cblr-1740	142	16	industry	industry	NOUN
cblr-1740	142	17	strongholds	stronghold	NOUN
cblr-1740	142	18	of	of	ADP
cblr-1740	142	19	hollywood	hollywood	NOUN
cblr-1740	142	20	,	,	PUNCT
cblr-1740	142	21	the	the	DET
cblr-1740	142	22	greater	great	ADJ
cblr-1740	142	23	los	los	PROPN
cblr-1740	142	24	angeles	angeles	PROPN
cblr-1740	142	25	area	area	NOUN
cblr-1740	142	26	,	,	PUNCT
cblr-1740	142	27	and	and	CCONJ
cblr-1740	142	28	the	the	DET
cblr-1740	142	29	greater	great	ADJ
cblr-1740	142	30	new	new	PROPN
cblr-1740	142	31	york	york	PROPN
cblr-1740	142	32	city	city	PROPN
cblr-1740	142	33	area.44	area.44	NOUN
cblr-1740	142	34	trying	try	VERB
cblr-1740	142	35	to	to	PART
cblr-1740	142	36	draw	draw	VERB
cblr-1740	142	37	film	film	NOUN
cblr-1740	142	38	production	production	NOUN
cblr-1740	142	39	or	or	CCONJ
cblr-1740	142	40	post	post	NOUN
cblr-1740	142	41	-	-	NOUN
cblr-1740	142	42	production	production	NOUN
cblr-1740	142	43	outside	outside	ADP
cblr-1740	142	44	of	of	ADP
cblr-1740	142	45	those	those	DET
cblr-1740	142	46	metropolitan	metropolitan	ADJ
cblr-1740	142	47	areas	area	NOUN
cblr-1740	142	48	is	be	AUX
cblr-1740	142	49	more	more	ADV
cblr-1740	142	50	akin	akin	ADJ
cblr-1740	142	51	to	to	ADP
cblr-1740	142	52	programs	program	NOUN
cblr-1740	142	53	incentivizing	incentivize	VERB
cblr-1740	142	54	production	production	NOUN
cblr-1740	142	55	in	in	ADP
cblr-1740	142	56	an	an	DET
cblr-1740	142	57	area	area	NOUN
cblr-1740	142	58	without	without	ADP
cblr-1740	142	59	a	a	DET
cblr-1740	142	60	history	history	NOUN
cblr-1740	142	61	of	of	ADP
cblr-1740	142	62	movie	movie	NOUN
cblr-1740	142	63	production	production	NOUN
cblr-1740	142	64	,	,	PUNCT
cblr-1740	142	65	like	like	ADP
cblr-1740	142	66	new	new	PROPN
cblr-1740	142	67	mexico	mexico	PROPN
cblr-1740	142	68	or	or	CCONJ
cblr-1740	142	69	louisiana	louisiana	PROPN
cblr-1740	142	70	have	have	AUX
cblr-1740	142	71	tried	try	VERB
cblr-1740	142	72	to	to	PART
cblr-1740	142	73	accomplish	accomplish	VERB
cblr-1740	142	74	,	,	PUNCT
cblr-1740	142	75	than	than	ADP
cblr-1740	142	76	trying	try	VERB
cblr-1740	142	77	to	to	PART
cblr-1740	142	78	retain	retain	VERB
cblr-1740	142	79	production	production	NOUN
cblr-1740	142	80	in	in	ADP
cblr-1740	142	81	a	a	DET
cblr-1740	142	82	traditionally	traditionally	ADV
cblr-1740	142	83	popular	popular	ADJ
cblr-1740	142	84	filming	film	VERB
cblr-1740	142	85	locale	locale	NOUN
cblr-1740	142	86	.	.	PUNCT
cblr-1740	143	1	politics	politic	NOUN
cblr-1740	143	2	,	,	PUNCT
cblr-1740	143	3	rather	rather	ADV
cblr-1740	143	4	than	than	ADP
cblr-1740	143	5	efficient	efficient	ADJ
cblr-1740	143	6	tax	tax	NOUN
cblr-1740	143	7	design	design	NOUN
cblr-1740	143	8	,	,	PUNCT
cblr-1740	143	9	could	could	AUX
cblr-1740	143	10	also	also	ADV
cblr-1740	143	11	be	be	AUX
cblr-1740	143	12	motivation	motivation	NOUN
cblr-1740	143	13	for	for	ADP
cblr-1740	143	14	the	the	DET
cblr-1740	143	15	zone	zone	NOUN
cblr-1740	143	16	incentives	incentive	NOUN
cblr-1740	143	17	.	.	PUNCT
cblr-1740	144	1	new	new	PROPN
cblr-1740	144	2	york	york	PROPN
cblr-1740	144	3	city	city	PROPN
cblr-1740	144	4	and	and	CCONJ
cblr-1740	144	5	los	los	PROPN
cblr-1740	144	6	angeles	angeles	PROPN
cblr-1740	144	7	are	be	AUX
cblr-1740	144	8	already	already	ADV
cblr-1740	144	9	hubs	hub	NOUN
cblr-1740	144	10	for	for	ADP
cblr-1740	144	11	a	a	DET
cblr-1740	144	12	myriad	myriad	NOUN
cblr-1740	144	13	of	of	ADP
cblr-1740	144	14	industries	industry	NOUN
cblr-1740	144	15	,	,	PUNCT
cblr-1740	144	16	whereas	whereas	SCONJ
cblr-1740	144	17	areas	area	NOUN
cblr-1740	144	18	like	like	ADP
cblr-1740	144	19	upstate	upstate	PROPN
cblr-1740	144	20	new	new	PROPN
cblr-1740	144	21	york	york	PROPN
cblr-1740	144	22	were	be	AUX
cblr-1740	144	23	hit	hit	VERB
cblr-1740	144	24	harder	hard	ADV
cblr-1740	144	25	by	by	ADP
cblr-1740	144	26	the	the	DET
cblr-1740	144	27	recession	recession	NOUN
cblr-1740	144	28	and	and	CCONJ
cblr-1740	144	29	see	see	VERB
cblr-1740	144	30	slower	slow	ADJ
cblr-1740	144	31	job	job	NOUN
cblr-1740	144	32	growth.45	growth.45	NOUN
cblr-1740	144	33	zone	zone	NOUN
cblr-1740	144	34	incentives	incentive	NOUN
cblr-1740	144	35	may	may	AUX
cblr-1740	144	36	make	make	VERB
cblr-1740	144	37	film	film	NOUN
cblr-1740	144	38	tax	tax	NOUN
cblr-1740	144	39	credits	credit	NOUN
cblr-1740	144	40	calculation	calculation	NOUN
cblr-1740	144	41	used	use	VERB
cblr-1740	144	42	is	be	AUX
cblr-1740	144	43	as	as	SCONJ
cblr-1740	144	44	follows	follow	VERB
cblr-1740	144	45	:	:	PUNCT
cblr-1740	144	46	(	(	PUNCT
cblr-1740	144	47	$	$	SYM
cblr-1740	144	48	420	420	NUM
cblr-1740	144	49	million	million	NUM
cblr-1740	144	50	–	–	PUNCT
cblr-1740	144	51	$	$	SYM
cblr-1740	144	52	25	25	NUM
cblr-1740	144	53	million)/$25	million)/$25	NUM
cblr-1740	144	54	million	million	NUM
cblr-1740	144	55	=	=	SYM
cblr-1740	144	56	1580	1580	NUM
cblr-1740	144	57	%	%	NOUN
cblr-1740	144	58	increase	increase	NOUN
cblr-1740	144	59	in	in	ADP
cblr-1740	144	60	the	the	DET
cblr-1740	144	61	esfpc	esfpc	NOUN
cblr-1740	144	62	’s	’s	PART
cblr-1740	144	63	budget	budget	NOUN
cblr-1740	144	64	.	.	PUNCT
cblr-1740	145	1	42	42	NUM
cblr-1740	145	2	see	see	VERB
cblr-1740	145	3	cal	cal	PROPN
cblr-1740	145	4	.	.	PUNCT
cblr-1740	146	1	rev	rev	PROPN
cblr-1740	146	2	.	.	PROPN
cblr-1740	146	3	&	&	CCONJ
cblr-1740	146	4	tax	tax	PROPN
cblr-1740	146	5	.	.	PUNCT
cblr-1740	147	1	code	code	PROPN
cblr-1740	147	2	§	§	PROPN
cblr-1740	147	3	23685	23685	NUM
cblr-1740	147	4	(	(	PUNCT
cblr-1740	147	5	west	west	NOUN
cblr-1740	147	6	2010	2010	NUM
cblr-1740	147	7	)	)	PUNCT
cblr-1740	147	8	;	;	PUNCT
cblr-1740	147	9	bardwell	bardwell	NOUN
cblr-1740	147	10	,	,	PUNCT
cblr-1740	147	11	supra	supra	PROPN
cblr-1740	147	12	note	note	PROPN
cblr-1740	147	13	36	36	NUM
cblr-1740	147	14	,	,	PUNCT
cblr-1740	147	15	at	at	ADP
cblr-1740	147	16	1	1	NUM
cblr-1740	147	17	,	,	PUNCT
cblr-1740	147	18	for	for	ADP
cblr-1740	147	19	changes	change	NOUN
cblr-1740	147	20	in	in	ADP
cblr-1740	147	21	the	the	DET
cblr-1740	147	22	budget	budget	NOUN
cblr-1740	147	23	cap	cap	NOUN
cblr-1740	147	24	.	.	PUNCT
cblr-1740	148	1	the	the	DET
cblr-1740	148	2	calculation	calculation	NOUN
cblr-1740	148	3	used	use	VERB
cblr-1740	148	4	is	be	AUX
cblr-1740	148	5	as	as	SCONJ
cblr-1740	148	6	follows	follow	VERB
cblr-1740	148	7	:	:	PUNCT
cblr-1740	148	8	(	(	PUNCT
cblr-1740	148	9	$	$	SYM
cblr-1740	148	10	330	330	NUM
cblr-1740	148	11	million	million	NUM
cblr-1740	148	12	–	–	PUNCT
cblr-1740	148	13	$	$	SYM
cblr-1740	148	14	100	100	NUM
cblr-1740	148	15	million)/$100	million)/$100	NUM
cblr-1740	148	16	million	million	NUM
cblr-1740	148	17	=	=	SYM
cblr-1740	148	18	220	220	NUM
cblr-1740	148	19	%	%	NOUN
cblr-1740	148	20	increase	increase	NOUN
cblr-1740	148	21	from	from	ADP
cblr-1740	148	22	california	california	PROPN
cblr-1740	148	23	i	i	PROPN
cblr-1740	148	24	to	to	ADP
cblr-1740	148	25	california	california	PROPN
cblr-1740	148	26	ii	ii	PROPN
cblr-1740	148	27	.	.	PROPN
cblr-1740	149	1	43	43	NUM
cblr-1740	149	2	see	see	VERB
cblr-1740	149	3	martin	martin	PROPN
cblr-1740	149	4	zimmerman	zimmerman	PROPN
cblr-1740	149	5	et	et	PROPN
cblr-1740	149	6	al	al	PROPN
cblr-1740	149	7	.	.	PROPN
cblr-1740	149	8	,	,	PUNCT
cblr-1740	149	9	california	california	PROPN
cblr-1740	149	10	budget	budget	NOUN
cblr-1740	149	11	crisis	crisis	NOUN
cblr-1740	149	12	could	could	AUX
cblr-1740	149	13	bring	bring	VERB
cblr-1740	149	14	lasting	last	VERB
cblr-1740	149	15	economic	economic	ADJ
cblr-1740	149	16	harm	harm	NOUN
cblr-1740	149	17	,	,	PUNCT
cblr-1740	149	18	l.a	l.a	PROPN
cblr-1740	149	19	.	.	PROPN
cblr-1740	149	20	times	times	PROPN
cblr-1740	149	21	(	(	PUNCT
cblr-1740	149	22	may	may	PROPN
cblr-1740	149	23	23	23	NUM
cblr-1740	149	24	,	,	PUNCT
cblr-1740	149	25	2009	2009	NUM
cblr-1740	149	26	)	)	PUNCT
cblr-1740	149	27	,	,	PUNCT
cblr-1740	149	28	http://	http://	PROPN
cblr-1740	149	29	articles.latimes.com/2009/may/23/business/fi-cal-econ23	articles.latimes.com/2009/may/23/business/fi-cal-econ23	X
cblr-1740	150	1	[	[	X
cblr-1740	150	2	https://perma.cc/	https://perma.cc/	PROPN
cblr-1740	150	3	jd4g	jd4g	PROPN
cblr-1740	150	4	-	-	NOUN
cblr-1740	150	5	mt7	mt7	NOUN
cblr-1740	150	6	g	g	NOUN
cblr-1740	150	7	]	]	PUNCT
cblr-1740	150	8	.	.	PUNCT
cblr-1740	151	1	44	44	NUM
cblr-1740	151	2	california	california	PROPN
cblr-1740	151	3	increases	increase	VERB
cblr-1740	151	4	the	the	DET
cblr-1740	151	5	tax	tax	NOUN
cblr-1740	151	6	credit	credit	NOUN
cblr-1740	151	7	rate	rate	NOUN
cblr-1740	151	8	by	by	ADP
cblr-1740	151	9	5	5	NUM
cblr-1740	151	10	%	%	NOUN
cblr-1740	151	11	for	for	ADP
cblr-1740	151	12	qualified	qualified	ADJ
cblr-1740	151	13	expenditures	expenditure	NOUN
cblr-1740	151	14	outside	outside	ADP
cblr-1740	151	15	the	the	DET
cblr-1740	151	16	los	los	PROPN
cblr-1740	151	17	angeles	angeles	PROPN
cblr-1740	151	18	zone	zone	PROPN
cblr-1740	151	19	.	.	PUNCT
cblr-1740	152	1	new	new	PROPN
cblr-1740	152	2	york	york	PROPN
cblr-1740	152	3	increases	increase	VERB
cblr-1740	152	4	the	the	DET
cblr-1740	152	5	tax	tax	NOUN
cblr-1740	152	6	credit	credit	NOUN
cblr-1740	152	7	rate	rate	NOUN
cblr-1740	152	8	by	by	ADP
cblr-1740	152	9	5	5	NUM
cblr-1740	152	10	%	%	NOUN
cblr-1740	152	11	when	when	SCONJ
cblr-1740	152	12	production	production	NOUN
cblr-1740	152	13	occurs	occur	VERB
cblr-1740	152	14	in	in	ADP
cblr-1740	152	15	“	"	PUNCT
cblr-1740	152	16	upstate	upstate	PROPN
cblr-1740	152	17	new	new	PROPN
cblr-1740	152	18	york	york	PROPN
cblr-1740	152	19	,	,	PUNCT
cblr-1740	152	20	”	"	PUNCT
cblr-1740	152	21	and	and	CCONJ
cblr-1740	152	22	by	by	ADP
cblr-1740	152	23	10	10	NUM
cblr-1740	152	24	%	%	NOUN
cblr-1740	152	25	when	when	SCONJ
cblr-1740	152	26	production	production	NOUN
cblr-1740	152	27	occurs	occur	VERB
cblr-1740	152	28	in	in	ADP
cblr-1740	152	29	specified	specified	ADJ
cblr-1740	152	30	counties	county	NOUN
cblr-1740	152	31	upstate	upstate	PROPN
cblr-1740	152	32	.	.	PUNCT
cblr-1740	153	1	see	see	VERB
cblr-1740	153	2	also	also	ADV
cblr-1740	153	3	infra	infra	VERB
cblr-1740	153	4	appendix	appendix	NOUN
cblr-1740	153	5	,	,	PUNCT
cblr-1740	153	6	table	table	NOUN
cblr-1740	153	7	1	1	NUM
cblr-1740	153	8	,	,	PUNCT
cblr-1740	153	9	size	size	NOUN
cblr-1740	153	10	of	of	ADP
cblr-1740	153	11	credit	credit	NOUN
cblr-1740	153	12	and	and	CCONJ
cblr-1740	153	13	preference	preference	NOUN
cblr-1740	153	14	zone	zone	NOUN
cblr-1740	153	15	sections	section	NOUN
cblr-1740	153	16	.	.	PUNCT
cblr-1740	154	1	45	45	NUM
cblr-1740	154	2	jesse	jesse	PROPN
cblr-1740	154	3	mckinley	mckinley	PROPN
cblr-1740	154	4	,	,	PUNCT
cblr-1740	154	5	cuomo	cuomo	PROPN
cblr-1740	154	6	struggles	struggle	VERB
cblr-1740	154	7	to	to	PART
cblr-1740	154	8	maintain	maintain	VERB
cblr-1740	154	9	momentum	momentum	NOUN
cblr-1740	154	10	in	in	ADP
cblr-1740	154	11	upstate	upstate	ADJ
cblr-1740	154	12	employment	employment	PROPN
cblr-1740	154	13	,	,	PUNCT
cblr-1740	154	14	n.y	n.y	PROPN
cblr-1740	154	15	.	.	PROPN
cblr-1740	154	16	times	times	PROPN
cblr-1740	154	17	(	(	PUNCT
cblr-1740	154	18	nov	nov	PROPN
cblr-1740	154	19	.	.	PROPN
cblr-1740	154	20	6	6	NUM
cblr-1740	154	21	,	,	PUNCT
cblr-1740	154	22	2015	2015	NUM
cblr-1740	154	23	)	)	PUNCT
cblr-1740	154	24	,	,	PUNCT
cblr-1740	154	25	http://www.nytimes.com/	http://www.nytimes.com/	NOUN
cblr-1740	154	26	2015/11/07	2015/11/07	NUM
cblr-1740	154	27	/	/	SYM
cblr-1740	154	28	nyregion	nyregion	NOUN
cblr-1740	154	29	/	/	SYM
cblr-1740	154	30	cuomo	cuomo	NOUN
cblr-1740	154	31	-	-	PUNCT
cblr-1740	154	32	struggles	struggle	NOUN
cblr-1740	154	33	-	-	PUNCT
cblr-1740	154	34	to	to	ADP
cblr-1740	154	35	-	-	PUNCT
cblr-1740	154	36	maintain	maintain	VERB
cblr-1740	154	37	-	-	PUNCT
cblr-1740	154	38	momentum	momentum	NOUN
cblr-1740	154	39	-	-	PUNCT
cblr-1740	154	40	in	in	ADP
cblr-1740	154	41	-	-	PUNCT
cblr-1740	154	42	upstateemployment.html?_r=0	upstateemployment.html?_r=0	ADJ
cblr-1740	154	43	.	.	PUNCT
cblr-1740	155	1	xu	xu	PROPN
cblr-1740	155	2	–	–	PUNCT
cblr-1740	155	3	final	final	ADJ
cblr-1740	155	4	no	no	NOUN
cblr-1740	155	5	.	.	PUNCT
cblr-1740	156	1	2:426	2:426	NUM
cblr-1740	156	2	]	]	X
cblr-1740	156	3	film	film	NOUN
cblr-1740	156	4	production	production	NOUN
cblr-1740	156	5	tax	tax	NOUN
cblr-1740	156	6	credits	credit	NOUN
cblr-1740	156	7	437	437	NUM
cblr-1740	156	8	politically	politically	ADV
cblr-1740	156	9	palatable	palatable	ADJ
cblr-1740	156	10	to	to	ADP
cblr-1740	156	11	constituencies	constituency	NOUN
cblr-1740	156	12	outside	outside	ADV
cblr-1740	156	13	of	of	ADP
cblr-1740	156	14	the	the	DET
cblr-1740	156	15	metropolitan	metropolitan	ADJ
cblr-1740	156	16	areas	area	NOUN
cblr-1740	156	17	home	home	ADV
cblr-1740	156	18	to	to	ADP
cblr-1740	156	19	the	the	DET
cblr-1740	156	20	entertainment	entertainment	NOUN
cblr-1740	156	21	industry	industry	NOUN
cblr-1740	156	22	.	.	PUNCT
cblr-1740	157	1	iii	iii	X
cblr-1740	157	2	.	.	PROPN
cblr-1740	157	3	effectiveness	effectiveness	NOUN
cblr-1740	157	4	of	of	ADP
cblr-1740	157	5	film	film	NOUN
cblr-1740	157	6	production	production	NOUN
cblr-1740	157	7	tax	tax	NOUN
cblr-1740	157	8	credit	credit	NOUN
cblr-1740	157	9	programs	program	NOUN
cblr-1740	157	10	in	in	ADP
cblr-1740	157	11	new	new	PROPN
cblr-1740	157	12	york	york	PROPN
cblr-1740	157	13	and	and	CCONJ
cblr-1740	157	14	california	california	PROPN
cblr-1740	157	15	this	this	DET
cblr-1740	157	16	note	note	NOUN
cblr-1740	157	17	uses	use	VERB
cblr-1740	157	18	the	the	DET
cblr-1740	157	19	following	follow	VERB
cblr-1740	157	20	criteria	criterion	NOUN
cblr-1740	157	21	to	to	PART
cblr-1740	157	22	evaluate	evaluate	VERB
cblr-1740	157	23	and	and	CCONJ
cblr-1740	157	24	critique	critique	VERB
cblr-1740	157	25	the	the	DET
cblr-1740	157	26	efficacy	efficacy	NOUN
cblr-1740	157	27	and	and	CCONJ
cblr-1740	157	28	design	design	NOUN
cblr-1740	157	29	of	of	ADP
cblr-1740	157	30	film	film	NOUN
cblr-1740	157	31	production	production	NOUN
cblr-1740	157	32	tax	tax	NOUN
cblr-1740	157	33	credits	credit	NOUN
cblr-1740	157	34	:	:	PUNCT
cblr-1740	157	35	(	(	PUNCT
cblr-1740	157	36	1	1	X
cblr-1740	157	37	)	)	PUNCT
cblr-1740	157	38	the	the	DET
cblr-1740	157	39	return	return	NOUN
cblr-1740	157	40	on	on	ADP
cblr-1740	157	41	investment	investment	NOUN
cblr-1740	157	42	(	(	PUNCT
cblr-1740	157	43	“	"	PUNCT
cblr-1740	157	44	roi	roi	NOUN
cblr-1740	157	45	”	"	PUNCT
cblr-1740	157	46	)	)	PUNCT
cblr-1740	157	47	to	to	ADP
cblr-1740	157	48	the	the	DET
cblr-1740	157	49	state	state	NOUN
cblr-1740	157	50	in	in	ADP
cblr-1740	157	51	the	the	DET
cblr-1740	157	52	form	form	NOUN
cblr-1740	157	53	of	of	ADP
cblr-1740	157	54	tax	tax	NOUN
cblr-1740	157	55	revenue	revenue	NOUN
cblr-1740	157	56	;	;	PUNCT
cblr-1740	157	57	(	(	PUNCT
cblr-1740	157	58	2	2	X
cblr-1740	157	59	)	)	PUNCT
cblr-1740	157	60	the	the	DET
cblr-1740	157	61	broader	broad	ADJ
cblr-1740	157	62	roi	roi	NOUN
cblr-1740	157	63	to	to	ADP
cblr-1740	157	64	the	the	DET
cblr-1740	157	65	economy	economy	NOUN
cblr-1740	157	66	,	,	PUNCT
cblr-1740	157	67	including	include	VERB
cblr-1740	157	68	direct	direct	ADJ
cblr-1740	157	69	,	,	PUNCT
cblr-1740	157	70	indirect	indirect	ADJ
cblr-1740	157	71	,	,	PUNCT
cblr-1740	157	72	and	and	CCONJ
cblr-1740	157	73	multiplier	multipli	ADJ
cblr-1740	157	74	effects	effect	NOUN
cblr-1740	157	75	;	;	PUNCT
cblr-1740	157	76	(	(	PUNCT
cblr-1740	157	77	3	3	X
cblr-1740	157	78	)	)	PUNCT
cblr-1740	157	79	job	job	NOUN
cblr-1740	157	80	creation	creation	NOUN
cblr-1740	157	81	measured	measure	VERB
cblr-1740	157	82	by	by	ADP
cblr-1740	157	83	the	the	DET
cblr-1740	157	84	number	number	NOUN
cblr-1740	157	85	of	of	ADP
cblr-1740	157	86	jobs	job	NOUN
cblr-1740	157	87	created	create	VERB
cblr-1740	157	88	per	per	ADP
cblr-1740	157	89	million	million	NUM
cblr-1740	157	90	dollars	dollar	NOUN
cblr-1740	157	91	of	of	ADP
cblr-1740	157	92	spending	spending	NOUN
cblr-1740	157	93	;	;	PUNCT
cblr-1740	157	94	(	(	PUNCT
cblr-1740	157	95	4	4	X
cblr-1740	157	96	)	)	PUNCT
cblr-1740	157	97	efficiency	efficiency	NOUN
cblr-1740	157	98	of	of	ADP
cblr-1740	157	99	the	the	DET
cblr-1740	157	100	program	program	NOUN
cblr-1740	157	101	and	and	CCONJ
cblr-1740	157	102	whether	whether	SCONJ
cblr-1740	157	103	there	there	PRON
cblr-1740	157	104	are	be	VERB
cblr-1740	157	105	unintended	unintended	ADJ
cblr-1740	157	106	distortions	distortion	NOUN
cblr-1740	157	107	to	to	ADP
cblr-1740	157	108	the	the	DET
cblr-1740	157	109	economy	economy	NOUN
cblr-1740	157	110	;	;	PUNCT
cblr-1740	157	111	(	(	PUNCT
cblr-1740	157	112	5	5	X
cblr-1740	157	113	)	)	PUNCT
cblr-1740	157	114	fairness	fairness	NOUN
cblr-1740	157	115	and	and	CCONJ
cblr-1740	157	116	the	the	DET
cblr-1740	157	117	potential	potential	NOUN
cblr-1740	157	118	for	for	ADP
cblr-1740	157	119	gaming	gaming	NOUN
cblr-1740	157	120	;	;	PUNCT
cblr-1740	157	121	and	and	CCONJ
cblr-1740	157	122	(	(	PUNCT
cblr-1740	157	123	6	6	X
cblr-1740	157	124	)	)	PUNCT
cblr-1740	157	125	administration	administration	NOUN
cblr-1740	157	126	and	and	CCONJ
cblr-1740	157	127	presence	presence	NOUN
cblr-1740	157	128	of	of	ADP
cblr-1740	157	129	transaction	transaction	NOUN
cblr-1740	157	130	costs	cost	NOUN
cblr-1740	157	131	.	.	PUNCT
cblr-1740	158	1	policymakers	policymaker	NOUN
cblr-1740	158	2	and	and	CCONJ
cblr-1740	158	3	politicians	politician	NOUN
cblr-1740	158	4	may	may	AUX
cblr-1740	158	5	be	be	AUX
cblr-1740	158	6	more	more	ADV
cblr-1740	158	7	likely	likely	ADJ
cblr-1740	158	8	to	to	PART
cblr-1740	158	9	use	use	VERB
cblr-1740	158	10	criteria	criterion	NOUN
cblr-1740	158	11	(	(	PUNCT
cblr-1740	158	12	1	1	NUM
cblr-1740	158	13	)	)	PUNCT
cblr-1740	158	14	through	through	ADP
cblr-1740	158	15	(	(	PUNCT
cblr-1740	158	16	3	3	X
cblr-1740	158	17	)	)	PUNCT
cblr-1740	158	18	in	in	ADP
cblr-1740	158	19	evaluating	evaluate	VERB
cblr-1740	158	20	the	the	DET
cblr-1740	158	21	potential	potential	ADJ
cblr-1740	158	22	return	return	NOUN
cblr-1740	158	23	on	on	ADP
cblr-1740	158	24	adopting	adopt	VERB
cblr-1740	158	25	a	a	DET
cblr-1740	158	26	tax	tax	NOUN
cblr-1740	158	27	credit	credit	NOUN
cblr-1740	158	28	program	program	NOUN
cblr-1740	158	29	.	.	PUNCT
cblr-1740	159	1	in	in	ADP
cblr-1740	159	2	addition	addition	NOUN
cblr-1740	159	3	,	,	PUNCT
cblr-1740	159	4	criteria	criterion	NOUN
cblr-1740	159	5	(	(	PUNCT
cblr-1740	159	6	4	4	NUM
cblr-1740	159	7	)	)	PUNCT
cblr-1740	159	8	through	through	ADP
cblr-1740	159	9	(	(	PUNCT
cblr-1740	159	10	6	6	NUM
cblr-1740	159	11	)	)	PUNCT
cblr-1740	159	12	offer	offer	VERB
cblr-1740	159	13	a	a	DET
cblr-1740	159	14	more	more	ADV
cblr-1740	159	15	holistic	holistic	ADJ
cblr-1740	159	16	approach	approach	NOUN
cblr-1740	159	17	to	to	ADP
cblr-1740	159	18	evaluating	evaluate	VERB
cblr-1740	159	19	the	the	DET
cblr-1740	159	20	design	design	NOUN
cblr-1740	159	21	of	of	ADP
cblr-1740	159	22	such	such	DET
cblr-1740	159	23	a	a	DET
cblr-1740	159	24	program	program	NOUN
cblr-1740	159	25	.	.	PUNCT
cblr-1740	160	1	a.	a.	NOUN
cblr-1740	161	1	a	a	DET
cblr-1740	161	2	detailed	detailed	ADJ
cblr-1740	161	3	comparison	comparison	NOUN
cblr-1740	161	4	of	of	ADP
cblr-1740	161	5	the	the	DET
cblr-1740	161	6	programs	program	NOUN
cblr-1740	161	7	table	table	NOUN
cblr-1740	161	8	1	1	NUM
cblr-1740	161	9	(	(	PUNCT
cblr-1740	161	10	found	find	VERB
cblr-1740	161	11	in	in	ADP
cblr-1740	161	12	the	the	DET
cblr-1740	161	13	appendix	appendix	NOUN
cblr-1740	161	14	)	)	PUNCT
cblr-1740	161	15	describes	describe	VERB
cblr-1740	161	16	the	the	DET
cblr-1740	161	17	film	film	NOUN
cblr-1740	161	18	production	production	NOUN
cblr-1740	161	19	tax	tax	NOUN
cblr-1740	161	20	credit	credit	NOUN
cblr-1740	161	21	programs	program	NOUN
cblr-1740	161	22	in	in	ADP
cblr-1740	161	23	both	both	DET
cblr-1740	161	24	states	state	NOUN
cblr-1740	161	25	.	.	PUNCT
cblr-1740	162	1	it	it	PRON
cblr-1740	162	2	matches	match	VERB
cblr-1740	162	3	up	up	ADP
cblr-1740	162	4	their	their	PRON
cblr-1740	162	5	criteria	criterion	NOUN
cblr-1740	162	6	for	for	ADP
cblr-1740	162	7	ease	ease	NOUN
cblr-1740	162	8	of	of	ADP
cblr-1740	162	9	comparison	comparison	NOUN
cblr-1740	162	10	.	.	PUNCT
cblr-1740	163	1	details	detail	NOUN
cblr-1740	163	2	for	for	ADP
cblr-1740	163	3	the	the	DET
cblr-1740	163	4	california	california	PROPN
cblr-1740	163	5	i	i	PROPN
cblr-1740	163	6	and	and	CCONJ
cblr-1740	163	7	california	california	PROPN
cblr-1740	163	8	ii	ii	PROPN
cblr-1740	163	9	programs	program	NOUN
cblr-1740	163	10	are	be	AUX
cblr-1740	163	11	included	include	VERB
cblr-1740	163	12	since	since	SCONJ
cblr-1740	163	13	there	there	PRON
cblr-1740	163	14	are	be	VERB
cblr-1740	163	15	some	some	DET
cblr-1740	163	16	major	major	ADJ
cblr-1740	163	17	design	design	NOUN
cblr-1740	163	18	changes	change	NOUN
cblr-1740	163	19	and	and	CCONJ
cblr-1740	163	20	the	the	DET
cblr-1740	163	21	empirical	empirical	ADJ
cblr-1740	163	22	study	study	NOUN
cblr-1740	163	23	discussed	discuss	VERB
cblr-1740	163	24	below	below	ADV
cblr-1740	163	25	is	be	AUX
cblr-1740	163	26	based	base	VERB
cblr-1740	163	27	solely	solely	ADV
cblr-1740	163	28	on	on	ADP
cblr-1740	163	29	the	the	DET
cblr-1740	163	30	california	california	PROPN
cblr-1740	163	31	i	i	PRON
cblr-1740	163	32	program	program	NOUN
cblr-1740	163	33	.	.	PUNCT
cblr-1740	164	1	only	only	ADV
cblr-1740	164	2	details	detail	NOUN
cblr-1740	164	3	for	for	ADP
cblr-1740	164	4	the	the	DET
cblr-1740	164	5	2015	2015	NUM
cblr-1740	164	6	new	new	PROPN
cblr-1740	164	7	york	york	PROPN
cblr-1740	164	8	program	program	NOUN
cblr-1740	164	9	are	be	AUX
cblr-1740	164	10	included	include	VERB
cblr-1740	164	11	because	because	SCONJ
cblr-1740	164	12	the	the	DET
cblr-1740	164	13	program	program	NOUN
cblr-1740	164	14	has	have	AUX
cblr-1740	164	15	not	not	PART
cblr-1740	164	16	changed	change	VERB
cblr-1740	164	17	substantially	substantially	ADV
cblr-1740	164	18	from	from	ADP
cblr-1740	164	19	the	the	DET
cblr-1740	164	20	data	datum	NOUN
cblr-1740	164	21	collected	collect	VERB
cblr-1740	164	22	for	for	ADP
cblr-1740	164	23	the	the	DET
cblr-1740	164	24	camoin	camoin	NOUN
cblr-1740	164	25	study	study	NOUN
cblr-1740	164	26	discussed	discuss	VERB
cblr-1740	164	27	below	below	ADV
cblr-1740	164	28	.	.	PUNCT
cblr-1740	165	1	xu	xu	PROPN
cblr-1740	165	2	–	–	PUNCT
cblr-1740	165	3	final	final	ADJ
cblr-1740	165	4	438	438	NUM
cblr-1740	165	5	columbia	columbia	PROPN
cblr-1740	165	6	business	business	NOUN
cblr-1740	165	7	law	law	PROPN
cblr-1740	165	8	review	review	NOUN
cblr-1740	165	9	[	[	X
cblr-1740	165	10	vol	vol	NOUN
cblr-1740	165	11	.	.	NOUN
cblr-1740	165	12	2016	2016	NUM
cblr-1740	165	13	b.	b.	X
cblr-1740	165	14	comparing	compare	VERB
cblr-1740	165	15	empirical	empirical	ADJ
cblr-1740	165	16	studies	study	NOUN
cblr-1740	165	17	both	both	CCONJ
cblr-1740	165	18	the	the	DET
cblr-1740	165	19	new	new	PROPN
cblr-1740	165	20	york	york	PROPN
cblr-1740	165	21	and	and	CCONJ
cblr-1740	165	22	california	california	PROPN
cblr-1740	165	23	tax	tax	NOUN
cblr-1740	165	24	credit	credit	NOUN
cblr-1740	165	25	program	program	NOUN
cblr-1740	165	26	statutes	statute	NOUN
cblr-1740	165	27	require	require	VERB
cblr-1740	165	28	an	an	DET
cblr-1740	165	29	impact	impact	NOUN
cblr-1740	165	30	analysis	analysis	NOUN
cblr-1740	165	31	of	of	ADP
cblr-1740	165	32	the	the	DET
cblr-1740	165	33	effectiveness	effectiveness	NOUN
cblr-1740	165	34	of	of	ADP
cblr-1740	165	35	their	their	PRON
cblr-1740	165	36	respective	respective	ADJ
cblr-1740	165	37	film	film	NOUN
cblr-1740	165	38	production	production	NOUN
cblr-1740	165	39	tax	tax	NOUN
cblr-1740	165	40	credit	credit	NOUN
cblr-1740	165	41	programs.46	programs.46	NOUN
cblr-1740	165	42	however	however	ADV
cblr-1740	165	43	,	,	PUNCT
cblr-1740	165	44	depending	depend	VERB
cblr-1740	165	45	on	on	ADP
cblr-1740	165	46	the	the	DET
cblr-1740	165	47	choice	choice	NOUN
cblr-1740	165	48	of	of	ADP
cblr-1740	165	49	parameters	parameter	NOUN
cblr-1740	165	50	and	and	CCONJ
cblr-1740	165	51	software	software	NOUN
cblr-1740	165	52	used	use	VERB
cblr-1740	165	53	,	,	PUNCT
cblr-1740	165	54	economic	economic	ADJ
cblr-1740	165	55	models	model	NOUN
cblr-1740	165	56	measuring	measure	VERB
cblr-1740	165	57	the	the	DET
cblr-1740	165	58	impact	impact	NOUN
cblr-1740	165	59	of	of	ADP
cblr-1740	165	60	the	the	DET
cblr-1740	165	61	same	same	ADJ
cblr-1740	165	62	tax	tax	NOUN
cblr-1740	165	63	credit	credit	NOUN
cblr-1740	165	64	in	in	ADP
cblr-1740	165	65	the	the	DET
cblr-1740	165	66	same	same	ADJ
cblr-1740	165	67	time	time	NOUN
cblr-1740	165	68	period	period	NOUN
cblr-1740	165	69	can	can	AUX
cblr-1740	165	70	come	come	VERB
cblr-1740	165	71	to	to	ADP
cblr-1740	165	72	different	different	ADJ
cblr-1740	165	73	conclusions.47	conclusions.47	NOUN
cblr-1740	165	74	this	this	DET
cblr-1740	165	75	part	part	NOUN
cblr-1740	165	76	of	of	ADP
cblr-1740	165	77	the	the	DET
cblr-1740	165	78	note	note	NOUN
cblr-1740	165	79	reviews	review	VERB
cblr-1740	165	80	the	the	DET
cblr-1740	165	81	two	two	NUM
cblr-1740	165	82	most	most	ADV
cblr-1740	165	83	recent	recent	ADJ
cblr-1740	165	84	studies	study	NOUN
cblr-1740	165	85	of	of	ADP
cblr-1740	165	86	the	the	DET
cblr-1740	165	87	new	new	PROPN
cblr-1740	165	88	york	york	PROPN
cblr-1740	165	89	and	and	CCONJ
cblr-1740	165	90	california	california	PROPN
cblr-1740	165	91	programs	program	NOUN
cblr-1740	165	92	and	and	CCONJ
cblr-1740	165	93	discusses	discuss	VERB
cblr-1740	165	94	the	the	DET
cblr-1740	165	95	conclusions	conclusion	NOUN
cblr-1740	165	96	and	and	CCONJ
cblr-1740	165	97	shortcomings	shortcoming	NOUN
cblr-1740	165	98	of	of	ADP
cblr-1740	165	99	the	the	DET
cblr-1740	165	100	analyses	analysis	NOUN
cblr-1740	165	101	.	.	PUNCT
cblr-1740	166	1	the	the	DET
cblr-1740	166	2	southern	southern	PROPN
cblr-1740	166	3	california	california	PROPN
cblr-1740	166	4	association	association	PROPN
cblr-1740	166	5	of	of	ADP
cblr-1740	166	6	governments	government	NOUN
cblr-1740	166	7	commissioned	commission	VERB
cblr-1740	166	8	the	the	DET
cblr-1740	166	9	los	los	PROPN
cblr-1740	166	10	angeles	angeles	PROPN
cblr-1740	166	11	county	county	PROPN
cblr-1740	166	12	economic	economic	PROPN
cblr-1740	166	13	development	development	PROPN
cblr-1740	166	14	corporation	corporation	PROPN
cblr-1740	166	15	to	to	PART
cblr-1740	166	16	complete	complete	VERB
cblr-1740	166	17	the	the	DET
cblr-1740	166	18	most	most	ADV
cblr-1740	166	19	recent	recent	ADJ
cblr-1740	166	20	empirical	empirical	ADJ
cblr-1740	166	21	study	study	NOUN
cblr-1740	166	22	on	on	ADP
cblr-1740	166	23	the	the	DET
cblr-1740	166	24	california	california	PROPN
cblr-1740	166	25	film	film	NOUN
cblr-1740	166	26	and	and	CCONJ
cblr-1740	166	27	television	television	NOUN
cblr-1740	166	28	tax	tax	NOUN
cblr-1740	166	29	credit	credit	NOUN
cblr-1740	166	30	in	in	ADP
cblr-1740	166	31	2014	2014	NUM
cblr-1740	166	32	(	(	PUNCT
cblr-1740	166	33	“	"	PUNCT
cblr-1740	166	34	laedc	laedc	X
cblr-1740	166	35	study”).48	study”).48	NOUN
cblr-1740	166	36	this	this	DET
cblr-1740	166	37	study	study	NOUN
cblr-1740	166	38	evaluates	evaluate	VERB
cblr-1740	166	39	only	only	ADV
cblr-1740	166	40	the	the	DET
cblr-1740	166	41	california	california	PROPN
cblr-1740	166	42	i	i	PRON
cblr-1740	166	43	program	program	NOUN
cblr-1740	166	44	described	describe	VERB
cblr-1740	166	45	above	above	ADV
cblr-1740	166	46	;	;	PUNCT
cblr-1740	166	47	data	datum	NOUN
cblr-1740	166	48	is	be	AUX
cblr-1740	166	49	not	not	PART
cblr-1740	166	50	yet	yet	ADV
cblr-1740	166	51	available	available	ADJ
cblr-1740	166	52	for	for	ADP
cblr-1740	166	53	the	the	DET
cblr-1740	166	54	california	california	PROPN
cblr-1740	166	55	ii	ii	PROPN
cblr-1740	166	56	program	program	NOUN
cblr-1740	166	57	,	,	PUNCT
cblr-1740	166	58	since	since	SCONJ
cblr-1740	166	59	projects	project	NOUN
cblr-1740	166	60	served	serve	VERB
cblr-1740	166	61	by	by	ADP
cblr-1740	166	62	the	the	DET
cblr-1740	166	63	latter	latter	ADJ
cblr-1740	166	64	program	program	NOUN
cblr-1740	166	65	have	have	AUX
cblr-1740	166	66	not	not	PART
cblr-1740	166	67	yet	yet	ADV
cblr-1740	166	68	finished	finish	VERB
cblr-1740	166	69	production	production	NOUN
cblr-1740	166	70	.	.	PUNCT
cblr-1740	167	1	the	the	DET
cblr-1740	167	2	laedc	laedc	PROPN
cblr-1740	167	3	study	study	PROPN
cblr-1740	167	4	utilizes	utilize	VERB
cblr-1740	167	5	data	datum	NOUN
cblr-1740	167	6	from	from	ADP
cblr-1740	167	7	2009	2009	NUM
cblr-1740	167	8	to	to	ADP
cblr-1740	167	9	2013	2013	NUM
cblr-1740	167	10	,	,	PUNCT
cblr-1740	167	11	tracking	track	VERB
cblr-1740	167	12	the	the	DET
cblr-1740	167	13	first	first	ADJ
cblr-1740	167	14	three	three	NUM
cblr-1740	167	15	fiscal	fiscal	ADJ
cblr-1740	167	16	years	year	NOUN
cblr-1740	167	17	of	of	ADP
cblr-1740	167	18	the	the	DET
cblr-1740	167	19	california	california	PROPN
cblr-1740	167	20	i	i	PRON
cblr-1740	167	21	program	program	NOUN
cblr-1740	167	22	.	.	PUNCT
cblr-1740	168	1	during	during	ADP
cblr-1740	168	2	this	this	DET
cblr-1740	168	3	time	time	NOUN
cblr-1740	168	4	period	period	NOUN
cblr-1740	168	5	,	,	PUNCT
cblr-1740	168	6	113	113	NUM
cblr-1740	168	7	eligible	eligible	ADJ
cblr-1740	168	8	projects	project	NOUN
cblr-1740	168	9	received	receive	VERB
cblr-1740	168	10	tax	tax	NOUN
cblr-1740	168	11	credit	credit	NOUN
cblr-1740	168	12	allocations	allocation	NOUN
cblr-1740	168	13	,	,	PUNCT
cblr-1740	168	14	but	but	CCONJ
cblr-1740	168	15	only	only	ADV
cblr-1740	168	16	109	109	NUM
cblr-1740	168	17	projects	project	NOUN
cblr-1740	168	18	received	receive	VERB
cblr-1740	168	19	their	their	PRON
cblr-1740	168	20	final	final	ADJ
cblr-1740	168	21	tax	tax	NOUN
cblr-1740	168	22	credit	credit	NOUN
cblr-1740	168	23	certifications	certification	NOUN
cblr-1740	168	24	and	and	CCONJ
cblr-1740	168	25	could	could	AUX
cblr-1740	168	26	be	be	AUX
cblr-1740	168	27	included	include	VERB
cblr-1740	168	28	in	in	ADP
cblr-1740	168	29	laedc	laedc	PROPN
cblr-1740	168	30	’s	’s	PART
cblr-1740	168	31	46	46	NUM
cblr-1740	168	32	cal	cal	NOUN
cblr-1740	168	33	.	.	PUNCT
cblr-1740	169	1	rev	rev	PROPN
cblr-1740	169	2	.	.	PROPN
cblr-1740	169	3	&	&	CCONJ
cblr-1740	169	4	tax	tax	PROPN
cblr-1740	169	5	.	.	PUNCT
cblr-1740	170	1	code	code	PROPN
cblr-1740	170	2	§	§	PROPN
cblr-1740	170	3	38.9	38.9	NUM
cblr-1740	170	4	(	(	PUNCT
cblr-1740	170	5	west	west	NOUN
cblr-1740	170	6	2014	2014	NUM
cblr-1740	170	7	)	)	PUNCT
cblr-1740	170	8	(	(	PUNCT
cblr-1740	170	9	requiring	require	VERB
cblr-1740	170	10	the	the	DET
cblr-1740	170	11	california	california	PROPN
cblr-1740	170	12	legislative	legislative	ADJ
cblr-1740	170	13	analyst	analyst	NOUN
cblr-1740	170	14	’s	’s	PART
cblr-1740	170	15	office	office	NOUN
cblr-1740	170	16	(	(	PUNCT
cblr-1740	170	17	“	"	PUNCT
cblr-1740	170	18	lao	lao	PROPN
cblr-1740	170	19	”	"	PUNCT
cblr-1740	170	20	)	)	PUNCT
cblr-1740	170	21	to	to	PART
cblr-1740	170	22	report	report	VERB
cblr-1740	170	23	on	on	ADP
cblr-1740	170	24	the	the	DET
cblr-1740	170	25	economic	economic	ADJ
cblr-1740	170	26	effects	effect	NOUN
cblr-1740	170	27	and	and	CCONJ
cblr-1740	170	28	administration	administration	NOUN
cblr-1740	170	29	of	of	ADP
cblr-1740	170	30	the	the	DET
cblr-1740	170	31	film	film	NOUN
cblr-1740	170	32	tax	tax	NOUN
cblr-1740	170	33	credit	credit	NOUN
cblr-1740	170	34	program	program	NOUN
cblr-1740	170	35	)	)	PUNCT
cblr-1740	170	36	;	;	PUNCT
cblr-1740	170	37	n.y	n.y	PROPN
cblr-1740	170	38	.	.	PROPN
cblr-1740	170	39	comp	comp	PROPN
cblr-1740	170	40	.	.	PUNCT
cblr-1740	171	1	codes	codes	PROPN
cblr-1740	171	2	r.	r.	PROPN
cblr-1740	171	3	&	&	CCONJ
cblr-1740	171	4	regs	regs	PROPN
cblr-1740	171	5	.	.	PUNCT
cblr-1740	172	1	tit	tit	NOUN
cblr-1740	172	2	.	.	PUNCT
cblr-1740	173	1	5	5	NUM
cblr-1740	173	2	,	,	PUNCT
cblr-1740	173	3	§	§	PROPN
cblr-1740	173	4	170.12	170.12	NUM
cblr-1740	173	5	(	(	PUNCT
cblr-1740	173	6	2014	2014	NUM
cblr-1740	173	7	)	)	PUNCT
cblr-1740	173	8	(	(	PUNCT
cblr-1740	173	9	requiring	require	VERB
cblr-1740	173	10	the	the	DET
cblr-1740	173	11	new	new	PROPN
cblr-1740	173	12	york	york	PROPN
cblr-1740	173	13	department	department	PROPN
cblr-1740	173	14	of	of	ADP
cblr-1740	173	15	economic	economic	ADJ
cblr-1740	173	16	development	development	NOUN
cblr-1740	173	17	to	to	PART
cblr-1740	173	18	file	file	VERB
cblr-1740	173	19	a	a	DET
cblr-1740	173	20	biennial	biennial	ADJ
cblr-1740	173	21	report	report	NOUN
cblr-1740	173	22	including	include	VERB
cblr-1740	173	23	“	"	PUNCT
cblr-1740	173	24	an	an	DET
cblr-1740	173	25	economic	economic	ADJ
cblr-1740	173	26	impact	impact	NOUN
cblr-1740	173	27	study	study	NOUN
cblr-1740	173	28	prepared	prepare	VERB
cblr-1740	173	29	by	by	ADP
cblr-1740	173	30	an	an	DET
cblr-1740	173	31	independent	independent	ADJ
cblr-1740	173	32	third	third	ADJ
cblr-1740	173	33	party	party	NOUN
cblr-1740	173	34	of	of	ADP
cblr-1740	173	35	the	the	DET
cblr-1740	173	36	film	film	NOUN
cblr-1740	173	37	credit	credit	NOUN
cblr-1740	173	38	programs	program	NOUN
cblr-1740	173	39	”	"	PUNCT
cblr-1740	173	40	)	)	PUNCT
cblr-1740	173	41	.	.	PUNCT
cblr-1740	174	1	47	47	NUM
cblr-1740	174	2	see	see	VERB
cblr-1740	174	3	,	,	PUNCT
cblr-1740	174	4	e.g.	e.g.	ADV
cblr-1740	174	5	,	,	PUNCT
cblr-1740	174	6	eric	eric	PROPN
cblr-1740	174	7	yauch	yauch	PROPN
cblr-1740	174	8	,	,	PUNCT
cblr-1740	174	9	results	result	NOUN
cblr-1740	174	10	of	of	ADP
cblr-1740	174	11	industry	industry	NOUN
cblr-1740	174	12	’s	’s	PART
cblr-1740	174	13	film	film	NOUN
cblr-1740	174	14	credit	credit	NOUN
cblr-1740	174	15	study	study	NOUN
cblr-1740	174	16	differ	differ	VERB
cblr-1740	174	17	from	from	ADP
cblr-1740	174	18	state	state	NOUN
cblr-1740	174	19	study	study	NOUN
cblr-1740	174	20	,	,	PUNCT
cblr-1740	174	21	st	st	PROPN
cblr-1740	174	22	.	.	PROPN
cblr-1740	174	23	tax	tax	NOUN
cblr-1740	174	24	notes	note	NOUN
cblr-1740	174	25	(	(	PUNCT
cblr-1740	174	26	apr	apr	NOUN
cblr-1740	174	27	.	.	PROPN
cblr-1740	174	28	13	13	NUM
cblr-1740	174	29	,	,	PUNCT
cblr-1740	174	30	2015	2015	NUM
cblr-1740	174	31	)	)	PUNCT
cblr-1740	174	32	,	,	PUNCT
cblr-1740	174	33	at	at	ADP
cblr-1740	174	34	97	97	NUM
cblr-1740	174	35	,	,	PUNCT
cblr-1740	174	36	lexis	lexis	NOUN
cblr-1740	174	37	,	,	PUNCT
cblr-1740	174	38	76	76	NUM
cblr-1740	174	39	state	state	NOUN
cblr-1740	174	40	tax	tax	NOUN
cblr-1740	174	41	notes	note	NOUN
cblr-1740	174	42	97	97	NUM
cblr-1740	174	43	.	.	NUM
cblr-1740	174	44	48	48	NUM
cblr-1740	174	45	los	los	PROPN
cblr-1740	174	46	angeles	angeles	PROPN
cblr-1740	174	47	county	county	PROPN
cblr-1740	174	48	economic	economic	PROPN
cblr-1740	174	49	development	development	PROPN
cblr-1740	174	50	corporation	corporation	PROPN
cblr-1740	174	51	,	,	PUNCT
cblr-1740	174	52	california	california	PROPN
cblr-1740	174	53	’s	’s	PART
cblr-1740	174	54	film	film	NOUN
cblr-1740	174	55	and	and	CCONJ
cblr-1740	174	56	television	television	NOUN
cblr-1740	174	57	tax	tax	NOUN
cblr-1740	174	58	credit	credit	NOUN
cblr-1740	174	59	program	program	NOUN
cblr-1740	174	60	:	:	PUNCT
cblr-1740	174	61	assessing	assess	VERB
cblr-1740	174	62	its	its	PRON
cblr-1740	174	63	impact	impact	NOUN
cblr-1740	174	64	(	(	PUNCT
cblr-1740	174	65	mar	mar	PROPN
cblr-1740	174	66	.	.	PROPN
cblr-1740	174	67	2014	2014	NUM
cblr-1740	174	68	)	)	PUNCT
cblr-1740	175	1	[	[	X
cblr-1740	175	2	hereinafter	hereinafter	NOUN
cblr-1740	175	3	laedc	laedc	NOUN
cblr-1740	175	4	]	]	PUNCT
cblr-1740	175	5	,	,	PUNCT
cblr-1740	175	6	http://laedc.org/wp-content/	http://laedc.org/wp-content/	PROPN
cblr-1740	175	7	uploads/2014/03	uploads/2014/03	PROPN
cblr-1740	175	8	/	/	SYM
cblr-1740	175	9	scagfilmreport_final.pdf	scagfilmreport_final.pdf	NOUN
cblr-1740	175	10	[	[	X
cblr-1740	175	11	https://perma.cc/vx33zeze	https://perma.cc/vx33zeze	X
cblr-1740	175	12	]	]	X
cblr-1740	175	13	.	.	PUNCT
cblr-1740	176	1	xu	xu	PROPN
cblr-1740	176	2	–	–	PUNCT
cblr-1740	176	3	final	final	ADJ
cblr-1740	176	4	no	no	NOUN
cblr-1740	176	5	.	.	PUNCT
cblr-1740	177	1	2:426	2:426	NUM
cblr-1740	177	2	]	]	X
cblr-1740	177	3	film	film	NOUN
cblr-1740	177	4	production	production	NOUN
cblr-1740	177	5	tax	tax	NOUN
cblr-1740	177	6	credits	credit	NOUN
cblr-1740	177	7	439	439	NUM
cblr-1740	177	8	analysis.49	analysis.49	PROPN
cblr-1740	177	9	following	follow	VERB
cblr-1740	177	10	the	the	DET
cblr-1740	177	11	release	release	NOUN
cblr-1740	177	12	of	of	ADP
cblr-1740	177	13	this	this	DET
cblr-1740	177	14	study	study	NOUN
cblr-1740	177	15	,	,	PUNCT
cblr-1740	177	16	california	california	PROPN
cblr-1740	177	17	’s	’s	PART
cblr-1740	177	18	legislative	legislative	ADJ
cblr-1740	177	19	analyst	analyst	NOUN
cblr-1740	177	20	’s	’s	PART
cblr-1740	177	21	office	office	NOUN
cblr-1740	177	22	,	,	PUNCT
cblr-1740	177	23	a	a	DET
cblr-1740	177	24	non	non	ADJ
cblr-1740	177	25	-	-	ADJ
cblr-1740	177	26	partisan	partisan	ADJ
cblr-1740	177	27	fiscal	fiscal	ADJ
cblr-1740	177	28	and	and	CCONJ
cblr-1740	177	29	policy	policy	NOUN
cblr-1740	177	30	monitor	monitor	NOUN
cblr-1740	177	31	,	,	PUNCT
cblr-1740	177	32	offered	offer	VERB
cblr-1740	177	33	their	their	PRON
cblr-1740	177	34	observations	observation	NOUN
cblr-1740	177	35	of	of	ADP
cblr-1740	177	36	california	california	PROPN
cblr-1740	177	37	i	i	PROPN
cblr-1740	177	38	and	and	CCONJ
cblr-1740	177	39	a	a	DET
cblr-1740	177	40	critique	critique	NOUN
cblr-1740	177	41	of	of	ADP
cblr-1740	177	42	the	the	DET
cblr-1740	177	43	laedc	laedc	PROPN
cblr-1740	177	44	study	study	NOUN
cblr-1740	177	45	,	,	PUNCT
cblr-1740	177	46	some	some	PRON
cblr-1740	177	47	of	of	ADP
cblr-1740	177	48	which	which	PRON
cblr-1740	177	49	are	be	AUX
cblr-1740	177	50	incorporated	incorporate	VERB
cblr-1740	177	51	in	in	ADP
cblr-1740	177	52	the	the	DET
cblr-1740	177	53	comparison	comparison	NOUN
cblr-1740	177	54	below.50	below.50	PROPN
cblr-1740	177	55	in	in	ADP
cblr-1740	177	56	new	new	PROPN
cblr-1740	177	57	york	york	PROPN
cblr-1740	177	58	,	,	PUNCT
cblr-1740	177	59	camoin	camoin	PROPN
cblr-1740	177	60	associates	associate	NOUN
cblr-1740	177	61	,	,	PUNCT
cblr-1740	177	62	an	an	DET
cblr-1740	177	63	outside	outside	ADJ
cblr-1740	177	64	consulting	consulting	NOUN
cblr-1740	177	65	group	group	NOUN
cblr-1740	177	66	commissioned	commission	VERB
cblr-1740	177	67	by	by	ADP
cblr-1740	177	68	empire	empire	NOUN
cblr-1740	177	69	state	state	NOUN
cblr-1740	177	70	development	development	NOUN
cblr-1740	177	71	,	,	PUNCT
cblr-1740	177	72	released	release	VERB
cblr-1740	177	73	an	an	DET
cblr-1740	177	74	impact	impact	NOUN
cblr-1740	177	75	analysis	analysis	NOUN
cblr-1740	177	76	in	in	ADP
cblr-1740	177	77	march	march	PROPN
cblr-1740	177	78	2015	2015	NUM
cblr-1740	177	79	(	(	PUNCT
cblr-1740	177	80	“	"	PUNCT
cblr-1740	177	81	camoin	camoin	NOUN
cblr-1740	177	82	study	study	NOUN
cblr-1740	177	83	”	"	PUNCT
cblr-1740	177	84	)	)	PUNCT
cblr-1740	177	85	.	.	PUNCT
cblr-1740	178	1	this	this	DET
cblr-1740	178	2	study	study	NOUN
cblr-1740	178	3	covers	cover	VERB
cblr-1740	178	4	a	a	DET
cblr-1740	178	5	two	two	NUM
cblr-1740	178	6	-	-	PUNCT
cblr-1740	178	7	year	year	NOUN
cblr-1740	178	8	program	program	NOUN
cblr-1740	178	9	from	from	ADP
cblr-1740	178	10	2013	2013	NUM
cblr-1740	178	11	to	to	ADP
cblr-1740	178	12	2014	2014	NUM
cblr-1740	178	13	.	.	PUNCT
cblr-1740	179	1	the	the	DET
cblr-1740	179	2	camoin	camoin	NOUN
cblr-1740	179	3	study	study	NOUN
cblr-1740	179	4	separates	separate	VERB
cblr-1740	179	5	out	out	ADP
cblr-1740	179	6	results	result	NOUN
cblr-1740	179	7	by	by	ADP
cblr-1740	179	8	the	the	DET
cblr-1740	179	9	production	production	NOUN
cblr-1740	179	10	credit	credit	NOUN
cblr-1740	179	11	and	and	CCONJ
cblr-1740	179	12	the	the	DET
cblr-1740	179	13	post	post	ADJ
cblr-1740	179	14	-	-	ADJ
cblr-1740	179	15	production	production	ADJ
cblr-1740	179	16	credit	credit	NOUN
cblr-1740	179	17	,	,	PUNCT
cblr-1740	179	18	and	and	CCONJ
cblr-1740	179	19	neglects	neglect	VERB
cblr-1740	179	20	to	to	PART
cblr-1740	179	21	provide	provide	VERB
cblr-1740	179	22	the	the	DET
cblr-1740	179	23	impact	impact	NOUN
cblr-1740	179	24	analysis	analysis	NOUN
cblr-1740	179	25	per	per	ADP
cblr-1740	179	26	dollar	dollar	NOUN
cblr-1740	179	27	of	of	ADP
cblr-1740	179	28	tax	tax	NOUN
cblr-1740	179	29	credit	credit	NOUN
cblr-1740	179	30	.	.	PUNCT
cblr-1740	180	1	accordingly	accordingly	ADV
cblr-1740	180	2	,	,	PUNCT
cblr-1740	180	3	this	this	DET
cblr-1740	180	4	note	note	NOUN
cblr-1740	180	5	attempts	attempt	VERB
cblr-1740	180	6	to	to	PART
cblr-1740	180	7	weigh	weigh	VERB
cblr-1740	180	8	the	the	DET
cblr-1740	180	9	production	production	NOUN
cblr-1740	180	10	and	and	CCONJ
cblr-1740	180	11	post	post	ADJ
cblr-1740	180	12	-	-	ADJ
cblr-1740	180	13	production	production	ADJ
cblr-1740	180	14	credit	credit	NOUN
cblr-1740	180	15	impacts	impact	NOUN
cblr-1740	180	16	and	and	CCONJ
cblr-1740	180	17	provide	provide	VERB
cblr-1740	180	18	a	a	DET
cblr-1740	180	19	rough	rough	ADJ
cblr-1740	180	20	measure	measure	NOUN
cblr-1740	180	21	of	of	ADP
cblr-1740	180	22	the	the	DET
cblr-1740	180	23	overall	overall	ADJ
cblr-1740	180	24	effect	effect	NOUN
cblr-1740	180	25	of	of	ADP
cblr-1740	180	26	the	the	DET
cblr-1740	180	27	program.51	program.51	NOUN
cblr-1740	180	28	it	it	PRON
cblr-1740	180	29	also	also	ADV
cblr-1740	180	30	provides	provide	VERB
cblr-1740	180	31	a	a	DET
cblr-1740	180	32	per	per	ADP
cblr-1740	180	33	-	-	PUNCT
cblr-1740	180	34	dollar	dollar	NOUN
cblr-1740	180	35	calculation	calculation	NOUN
cblr-1740	180	36	to	to	PART
cblr-1740	180	37	make	make	VERB
cblr-1740	180	38	the	the	DET
cblr-1740	180	39	new	new	PROPN
cblr-1740	180	40	york	york	PROPN
cblr-1740	180	41	and	and	CCONJ
cblr-1740	180	42	california	california	PROPN
cblr-1740	180	43	studies	study	NOUN
cblr-1740	180	44	comparable	comparable	ADJ
cblr-1740	180	45	despite	despite	SCONJ
cblr-1740	180	46	differences	difference	NOUN
cblr-1740	180	47	between	between	ADP
cblr-1740	180	48	the	the	DET
cblr-1740	180	49	two	two	NUM
cblr-1740	180	50	studies.52	studies.52	NOUN
cblr-1740	180	51	both	both	CCONJ
cblr-1740	180	52	the	the	DET
cblr-1740	180	53	california	california	PROPN
cblr-1740	180	54	and	and	CCONJ
cblr-1740	180	55	new	new	PROPN
cblr-1740	180	56	york	york	PROPN
cblr-1740	180	57	studies	study	NOUN
cblr-1740	180	58	try	try	VERB
cblr-1740	180	59	to	to	PART
cblr-1740	180	60	measure	measure	VERB
cblr-1740	180	61	the	the	DET
cblr-1740	180	62	economic	economic	ADJ
cblr-1740	180	63	impact	impact	NOUN
cblr-1740	180	64	of	of	ADP
cblr-1740	180	65	the	the	DET
cblr-1740	180	66	state	state	NOUN
cblr-1740	180	67	film	film	NOUN
cblr-1740	180	68	production	production	NOUN
cblr-1740	180	69	tax	tax	NOUN
cblr-1740	180	70	credit	credit	NOUN
cblr-1740	180	71	program	program	NOUN
cblr-1740	180	72	by	by	ADP
cblr-1740	180	73	measuring	measure	VERB
cblr-1740	180	74	the	the	DET
cblr-1740	180	75	direct	direct	ADJ
cblr-1740	180	76	impact	impact	NOUN
cblr-1740	180	77	of	of	ADP
cblr-1740	180	78	the	the	DET
cblr-1740	180	79	production	production	NOUN
cblr-1740	180	80	credit	credit	NOUN
cblr-1740	180	81	,	,	PUNCT
cblr-1740	180	82	and	and	CCONJ
cblr-1740	180	83	extrapolating	extrapolate	VERB
cblr-1740	180	84	the	the	DET
cblr-1740	180	85	indirect	indirect	ADJ
cblr-1740	180	86	impact	impact	NOUN
cblr-1740	180	87	on	on	ADP
cblr-1740	180	88	the	the	DET
cblr-1740	180	89	economy	economy	NOUN
cblr-1740	180	90	.	.	PUNCT
cblr-1740	181	1	the	the	DET
cblr-1740	181	2	laedc	laedc	PROPN
cblr-1740	181	3	study	study	NOUN
cblr-1740	181	4	uses	use	VERB
cblr-1740	181	5	models	model	NOUN
cblr-1740	181	6	and	and	CCONJ
cblr-1740	181	7	software	software	NOUN
cblr-1740	181	8	developed	develop	VERB
cblr-1740	181	9	by	by	ADP
cblr-1740	181	10	implan	implan	ADJ
cblr-1740	181	11	group	group	NOUN
cblr-1740	181	12	,	,	PUNCT
cblr-1740	181	13	llc,53	llc,53	PROPN
cblr-1740	181	14	whereas	whereas	SCONJ
cblr-1740	181	15	the	the	DET
cblr-1740	181	16	camoin	camoin	NOUN
cblr-1740	181	17	study	study	NOUN
cblr-1740	181	18	uses	use	VERB
cblr-1740	181	19	a	a	DET
cblr-1740	181	20	model	model	NOUN
cblr-1740	181	21	designed	design	VERB
cblr-1740	181	22	by	by	ADP
cblr-1740	181	23	economic	economic	ADJ
cblr-1740	181	24	modeling	modeling	NOUN
cblr-1740	181	25	specialists	specialist	NOUN
cblr-1740	181	26	,	,	PUNCT
cblr-1740	181	27	intl.54	intl.54	PROPN
cblr-1740	181	28	49	49	NUM
cblr-1740	181	29	i	i	PRON
cblr-1740	181	30	d.	d.	PROPN
cblr-1740	181	31	at	at	ADP
cblr-1740	181	32	7	7	NUM
cblr-1740	181	33	.	.	SYM
cblr-1740	181	34	50	50	NUM
cblr-1740	181	35	mac	mac	PROPN
cblr-1740	181	36	taylor	taylor	PROPN
cblr-1740	181	37	,	,	PUNCT
cblr-1740	181	38	cal	cal	PROPN
cblr-1740	181	39	.	.	PUNCT
cblr-1740	182	1	legislative	legislative	ADJ
cblr-1740	182	2	analyst	analyst	NOUN
cblr-1740	182	3	’s	’s	PART
cblr-1740	182	4	office	office	NOUN
cblr-1740	182	5	,	,	PUNCT
cblr-1740	182	6	film	film	NOUN
cblr-1740	182	7	and	and	CCONJ
cblr-1740	182	8	television	television	NOUN
cblr-1740	182	9	production	production	NOUN
cblr-1740	182	10	:	:	PUNCT
cblr-1740	182	11	overview	overview	NOUN
cblr-1740	182	12	of	of	ADP
cblr-1740	182	13	motion	motion	NOUN
cblr-1740	182	14	picture	picture	NOUN
cblr-1740	182	15	industry	industry	NOUN
cblr-1740	182	16	and	and	CCONJ
cblr-1740	182	17	state	state	NOUN
cblr-1740	182	18	tax	tax	NOUN
cblr-1740	182	19	credits	credit	NOUN
cblr-1740	182	20	(	(	PUNCT
cblr-1740	182	21	2014	2014	NUM
cblr-1740	182	22	)	)	PUNCT
cblr-1740	183	1	[	[	X
cblr-1740	183	2	hereinafter	hereinafter	NOUN
cblr-1740	183	3	lao	lao	PROPN
cblr-1740	183	4	]	]	X
cblr-1740	183	5	,	,	PUNCT
cblr-1740	183	6	http://www.lao.ca.gov/	http://www.lao.ca.gov/	PROPN
cblr-1740	183	7	reports/2014	reports/2014	NOUN
cblr-1740	183	8	/	/	SYM
cblr-1740	183	9	finance	finance	NOUN
cblr-1740	183	10	/	/	SYM
cblr-1740	183	11	tax	tax	NOUN
cblr-1740	183	12	-	-	PUNCT
cblr-1740	183	13	credit	credit	NOUN
cblr-1740	183	14	/	/	SYM
cblr-1740	183	15	film	film	NOUN
cblr-1740	183	16	-	-	PUNCT
cblr-1740	183	17	tv	tv	NOUN
cblr-1740	183	18	-	-	PUNCT
cblr-1740	183	19	credit-043014.pdf	credit-043014.pdf	PROPN
cblr-1740	183	20	[	[	X
cblr-1740	183	21	https://perma.cc/	https://perma.cc/	VERB
cblr-1740	183	22	cyc8	cyc8	NOUN
cblr-1740	183	23	-	-	PUNCT
cblr-1740	183	24	uz2w	uz2w	NOUN
cblr-1740	183	25	]	]	PUNCT
cblr-1740	183	26	.	.	PUNCT
cblr-1740	184	1	51	51	NUM
cblr-1740	184	2	this	this	DET
cblr-1740	184	3	note	note	NOUN
cblr-1740	184	4	also	also	ADV
cblr-1740	184	5	provides	provide	VERB
cblr-1740	184	6	the	the	DET
cblr-1740	184	7	unaggregated	unaggregated	ADJ
cblr-1740	184	8	data	datum	NOUN
cblr-1740	184	9	for	for	ADP
cblr-1740	184	10	clarity	clarity	NOUN
cblr-1740	184	11	and	and	CCONJ
cblr-1740	184	12	comparison	comparison	NOUN
cblr-1740	184	13	.	.	PUNCT
cblr-1740	185	1	52	52	NUM
cblr-1740	185	2	this	this	DET
cblr-1740	185	3	note	note	NOUN
cblr-1740	185	4	uses	use	VERB
cblr-1740	185	5	the	the	DET
cblr-1740	185	6	discounted	discount	VERB
cblr-1740	185	7	present	present	ADJ
cblr-1740	185	8	value	value	NOUN
cblr-1740	185	9	in	in	ADP
cblr-1740	185	10	the	the	DET
cblr-1740	185	11	new	new	PROPN
cblr-1740	185	12	york	york	PROPN
cblr-1740	185	13	calculations	calculation	NOUN
cblr-1740	185	14	,	,	PUNCT
cblr-1740	185	15	as	as	SCONJ
cblr-1740	185	16	the	the	DET
cblr-1740	185	17	laedc	laedc	NOUN
cblr-1740	185	18	does	do	VERB
cblr-1740	185	19	.	.	PUNCT
cblr-1740	186	1	53	53	NUM
cblr-1740	186	2	laedc	laedc	NOUN
cblr-1740	186	3	,	,	PUNCT
cblr-1740	186	4	supra	supra	PROPN
cblr-1740	186	5	note	note	NOUN
cblr-1740	186	6	48	48	NUM
cblr-1740	186	7	,	,	PUNCT
cblr-1740	186	8	at	at	ADP
cblr-1740	186	9	16	16	NUM
cblr-1740	186	10	.	.	PUNCT
cblr-1740	186	11	54	54	NUM
cblr-1740	186	12	camoin	camoin	NOUN
cblr-1740	186	13	assocs	assocs	PROPN
cblr-1740	186	14	.	.	PROPN
cblr-1740	186	15	,	,	PUNCT
cblr-1740	186	16	economic	economic	ADJ
cblr-1740	186	17	impact	impact	NOUN
cblr-1740	186	18	of	of	ADP
cblr-1740	186	19	the	the	DET
cblr-1740	186	20	film	film	NOUN
cblr-1740	186	21	industry	industry	NOUN
cblr-1740	186	22	in	in	ADP
cblr-1740	186	23	new	new	PROPN
cblr-1740	186	24	york	york	PROPN
cblr-1740	186	25	12	12	NUM
cblr-1740	186	26	(	(	PUNCT
cblr-1740	186	27	2015	2015	NUM
cblr-1740	186	28	)	)	PUNCT
cblr-1740	187	1	[	[	X
cblr-1740	187	2	hereinafter	hereinafter	NOUN
cblr-1740	187	3	camoin	camoin	NOUN
cblr-1740	187	4	]	]	PUNCT
cblr-1740	187	5	,	,	PUNCT
cblr-1740	187	6	http://esd.ny.gov/reports/report	http://esd.ny.gov/reports/report	PROPN
cblr-1740	187	7	xu	xu	PROPN
cblr-1740	187	8	–	–	PUNCT
cblr-1740	187	9	final	final	ADJ
cblr-1740	187	10	440	440	NUM
cblr-1740	187	11	columbia	columbia	PROPN
cblr-1740	187	12	business	business	NOUN
cblr-1740	187	13	law	law	PROPN
cblr-1740	187	14	review	review	NOUN
cblr-1740	187	15	[	[	X
cblr-1740	187	16	vol	vol	NOUN
cblr-1740	187	17	.	.	NOUN
cblr-1740	187	18	2016	2016	NUM
cblr-1740	187	19	both	both	PRON
cblr-1740	187	20	of	of	ADP
cblr-1740	187	21	these	these	DET
cblr-1740	187	22	models	model	NOUN
cblr-1740	187	23	are	be	AUX
cblr-1740	187	24	regularly	regularly	ADV
cblr-1740	187	25	used	use	VERB
cblr-1740	187	26	input	input	NOUN
cblr-1740	187	27	-	-	PUNCT
cblr-1740	187	28	output	output	NOUN
cblr-1740	187	29	models	model	NOUN
cblr-1740	187	30	that	that	PRON
cblr-1740	187	31	can	can	AUX
cblr-1740	187	32	estimate	estimate	VERB
cblr-1740	187	33	the	the	DET
cblr-1740	187	34	ripple	ripple	NOUN
cblr-1740	187	35	or	or	CCONJ
cblr-1740	187	36	multiplier	multipli	ADJ
cblr-1740	187	37	effects	effect	NOUN
cblr-1740	187	38	of	of	ADP
cblr-1740	187	39	a	a	DET
cblr-1740	187	40	policy	policy	NOUN
cblr-1740	187	41	throughout	throughout	ADP
cblr-1740	187	42	a	a	DET
cblr-1740	187	43	complex	complex	ADJ
cblr-1740	187	44	local	local	ADJ
cblr-1740	187	45	economy.55	economy.55	NOUN
cblr-1740	187	46	the	the	DET
cblr-1740	187	47	“	"	PUNCT
cblr-1740	187	48	total	total	ADJ
cblr-1740	187	49	economic	economic	ADJ
cblr-1740	187	50	impact	impact	NOUN
cblr-1740	187	51	”	"	PUNCT
cblr-1740	187	52	measured	measure	VERB
cblr-1740	187	53	includes	include	NOUN
cblr-1740	187	54	(	(	PUNCT
cblr-1740	187	55	i	i	NOUN
cblr-1740	187	56	)	)	PUNCT
cblr-1740	187	57	direct	direct	ADJ
cblr-1740	187	58	effects	effect	NOUN
cblr-1740	187	59	,	,	PUNCT
cblr-1740	187	60	consisting	consist	VERB
cblr-1740	187	61	of	of	ADP
cblr-1740	187	62	the	the	DET
cblr-1740	187	63	first	first	ADJ
cblr-1740	187	64	round	round	NOUN
cblr-1740	187	65	of	of	ADP
cblr-1740	187	66	spending	spending	NOUN
cblr-1740	187	67	(	(	PUNCT
cblr-1740	187	68	such	such	ADJ
cblr-1740	187	69	as	as	ADP
cblr-1740	187	70	wages	wage	NOUN
cblr-1740	187	71	paid	pay	VERB
cblr-1740	187	72	to	to	ADP
cblr-1740	187	73	production	production	NOUN
cblr-1740	187	74	employees	employee	NOUN
cblr-1740	187	75	or	or	CCONJ
cblr-1740	187	76	costumes	costume	NOUN
cblr-1740	187	77	purchased	purchase	VERB
cblr-1740	187	78	)	)	PUNCT
cblr-1740	187	79	,	,	PUNCT
cblr-1740	187	80	(	(	PUNCT
cblr-1740	187	81	ii	ii	NOUN
cblr-1740	187	82	)	)	PUNCT
cblr-1740	187	83	indirect	indirect	ADJ
cblr-1740	187	84	effects	effect	NOUN
cblr-1740	187	85	,	,	PUNCT
cblr-1740	187	86	consisting	consist	VERB
cblr-1740	187	87	of	of	ADP
cblr-1740	187	88	spending	spending	NOUN
cblr-1740	187	89	throughout	throughout	ADP
cblr-1740	187	90	the	the	DET
cblr-1740	187	91	supply	supply	NOUN
cblr-1740	187	92	chain	chain	NOUN
cblr-1740	187	93	,	,	PUNCT
cblr-1740	187	94	including	include	VERB
cblr-1740	187	95	spending	spend	VERB
cblr-1740	187	96	by	by	ADP
cblr-1740	187	97	suppliers	supplier	NOUN
cblr-1740	187	98	down	down	ADP
cblr-1740	187	99	the	the	DET
cblr-1740	187	100	chain	chain	NOUN
cblr-1740	187	101	(	(	PUNCT
cblr-1740	187	102	such	such	ADJ
cblr-1740	187	103	as	as	ADP
cblr-1740	187	104	the	the	DET
cblr-1740	187	105	wardrobe	wardrobe	NOUN
cblr-1740	187	106	supplier	supplier	NOUN
cblr-1740	187	107	that	that	PRON
cblr-1740	187	108	buys	buy	VERB
cblr-1740	187	109	from	from	ADP
cblr-1740	187	110	the	the	DET
cblr-1740	187	111	fabric	fabric	NOUN
cblr-1740	187	112	supplier	supplier	NOUN
cblr-1740	187	113	that	that	PRON
cblr-1740	187	114	buys	buy	VERB
cblr-1740	187	115	from	from	ADP
cblr-1740	187	116	the	the	DET
cblr-1740	187	117	cotton	cotton	NOUN
cblr-1740	187	118	producer	producer	NOUN
cblr-1740	187	119	)	)	PUNCT
cblr-1740	187	120	,	,	PUNCT
cblr-1740	187	121	and	and	CCONJ
cblr-1740	187	122	(	(	PUNCT
cblr-1740	187	123	iii	iii	NOUN
cblr-1740	187	124	)	)	PUNCT
cblr-1740	187	125	induced	induce	VERB
cblr-1740	187	126	effects	effect	NOUN
cblr-1740	187	127	,	,	PUNCT
cblr-1740	187	128	which	which	PRON
cblr-1740	187	129	arise	arise	VERB
cblr-1740	187	130	out	out	ADP
cblr-1740	187	131	of	of	ADP
cblr-1740	187	132	spending	spending	NOUN
cblr-1740	187	133	by	by	ADP
cblr-1740	187	134	those	those	PRON
cblr-1740	187	135	employed	employ	VERB
cblr-1740	187	136	by	by	ADP
cblr-1740	187	137	the	the	DET
cblr-1740	187	138	production	production	NOUN
cblr-1740	187	139	company	company	NOUN
cblr-1740	187	140	and	and	CCONJ
cblr-1740	187	141	the	the	DET
cblr-1740	187	142	suppliers.56	suppliers.56	NOUN
cblr-1740	187	143	jennifer	jennifer	PROPN
cblr-1740	187	144	weiner	weiner	NOUN
cblr-1740	187	145	explains	explain	VERB
cblr-1740	187	146	that	that	SCONJ
cblr-1740	187	147	these	these	DET
cblr-1740	187	148	models	model	NOUN
cblr-1740	187	149	“	"	PUNCT
cblr-1740	187	150	capture	capture	VERB
cblr-1740	187	151	how	how	SCONJ
cblr-1740	187	152	increases	increase	NOUN
cblr-1740	187	153	in	in	ADP
cblr-1740	187	154	film	film	NOUN
cblr-1740	187	155	production	production	NOUN
cblr-1740	187	156	expenditures	expenditure	NOUN
cblr-1740	187	157	ripple	ripple	VERB
cblr-1740	187	158	through	through	ADP
cblr-1740	187	159	the	the	DET
cblr-1740	187	160	rest	rest	NOUN
cblr-1740	187	161	of	of	ADP
cblr-1740	187	162	the	the	DET
cblr-1740	187	163	state	state	NOUN
cblr-1740	187	164	’s	’s	PART
cblr-1740	187	165	economy	economy	NOUN
cblr-1740	187	166	”	"	PUNCT
cblr-1740	187	167	by	by	ADP
cblr-1740	187	168	relating	relate	VERB
cblr-1740	187	169	“	"	PUNCT
cblr-1740	187	170	spending	spend	VERB
cblr-1740	187	171	in	in	ADP
cblr-1740	187	172	one	one	NUM
cblr-1740	187	173	sector	sector	NOUN
cblr-1740	187	174	.	.	PUNCT
cblr-1740	187	175	.	.	PUNCT
cblr-1740	187	176	.	.	PUNCT
cblr-1740	188	1	to	to	ADP
cblr-1740	188	2	spending	spend	VERB
cblr-1740	188	3	in	in	ADP
cblr-1740	188	4	other	other	ADJ
cblr-1740	188	5	sectors	sector	NOUN
cblr-1740	188	6	.	.	PUNCT
cblr-1740	189	1	”57	”57	PROPN
cblr-1740	189	2	she	she	PRON
cblr-1740	189	3	stresses	stress	VERB
cblr-1740	189	4	that	that	SCONJ
cblr-1740	189	5	even	even	ADV
cblr-1740	189	6	studies	study	NOUN
cblr-1740	189	7	produced	produce	VERB
cblr-1740	189	8	by	by	ADP
cblr-1740	189	9	the	the	DET
cblr-1740	189	10	same	same	ADJ
cblr-1740	189	11	software	software	NOUN
cblr-1740	189	12	can	can	AUX
cblr-1740	189	13	have	have	VERB
cblr-1740	189	14	discrepancies	discrepancy	NOUN
cblr-1740	189	15	in	in	ADP
cblr-1740	189	16	magnitude	magnitude	NOUN
cblr-1740	189	17	depending	depend	VERB
cblr-1740	189	18	on	on	ADP
cblr-1740	189	19	the	the	DET
cblr-1740	189	20	calibration	calibration	NOUN
cblr-1740	189	21	of	of	ADP
cblr-1740	189	22	the	the	DET
cblr-1740	189	23	model	model	NOUN
cblr-1740	189	24	,	,	PUNCT
cblr-1740	189	25	which	which	PRON
cblr-1740	189	26	is	be	AUX
cblr-1740	189	27	generally	generally	ADV
cblr-1740	189	28	not	not	PART
cblr-1740	189	29	described	describe	VERB
cblr-1740	189	30	in	in	ADP
cblr-1740	189	31	detail	detail	NOUN
cblr-1740	189	32	,	,	PUNCT
cblr-1740	189	33	a	a	DET
cblr-1740	189	34	problem	problem	NOUN
cblr-1740	189	35	that	that	SCONJ
cblr-1740	189	36	“	"	PUNCT
cblr-1740	189	37	plague[s	plague[s	NOUN
cblr-1740	189	38	]	]	PUNCT
cblr-1740	189	39	most	most	ADJ
cblr-1740	189	40	tax	tax	NOUN
cblr-1740	189	41	credit	credit	NOUN
cblr-1740	189	42	evaluations	evaluation	NOUN
cblr-1740	189	43	.	.	PUNCT
cblr-1740	190	1	”58	”58	ADJ
cblr-1740	190	2	these	these	DET
cblr-1740	190	3	models	model	NOUN
cblr-1740	190	4	rely	rely	VERB
cblr-1740	190	5	on	on	ADP
cblr-1740	190	6	geographically	geographically	ADV
cblr-1740	190	7	specific	specific	ADJ
cblr-1740	190	8	data	datum	NOUN
cblr-1740	190	9	critical	critical	ADJ
cblr-1740	190	10	to	to	ADP
cblr-1740	190	11	inter	inter	ADJ
cblr-1740	190	12	-	-	ADJ
cblr-1740	190	13	industry	industry	ADJ
cblr-1740	190	14	analysis	analysis	NOUN
cblr-1740	190	15	.	.	PUNCT
cblr-1740	191	1	for	for	ADP
cblr-1740	191	2	example	example	NOUN
cblr-1740	191	3	,	,	PUNCT
cblr-1740	191	4	the	the	DET
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cblr-1740	191	13	in	in	ADP
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cblr-1740	191	16	and	and	CCONJ
cblr-1740	191	17	california	california	PROPN
cblr-1740	191	18	than	than	SCONJ
cblr-1740	191	19	they	they	PRON
cblr-1740	191	20	would	would	AUX
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cblr-1740	191	22	in	in	ADP
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cblr-1740	191	26	not	not	PART
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cblr-1740	191	28	a	a	DET
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cblr-1740	191	30	existing	exist	VERB
cblr-1740	191	31	film	film	NOUN
cblr-1740	191	32	industry	industry	NOUN
cblr-1740	191	33	prior	prior	ADV
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cblr-1740	193	2	see	see	VERB
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cblr-1740	193	11	incentives	incentive	NOUN
cblr-1740	193	12	:	:	PUNCT
cblr-1740	193	13	a	a	DET
cblr-1740	193	14	cost	cost	NOUN
cblr-1740	193	15	-	-	PUNCT
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cblr-1740	193	17	analysis	analysis	NOUN
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cblr-1740	193	19	21	21	NUM
cblr-1740	193	20	(	(	PUNCT
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cblr-1740	193	22	.	.	PROPN
cblr-1740	193	23	23	23	NUM
cblr-1740	193	24	,	,	PUNCT
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cblr-1740	193	31	,	,	PUNCT
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cblr-1740	193	33	tibp_paperchen.pdf	tibp_paperchen.pdf	ADP
cblr-1740	193	34	[	[	X
cblr-1740	193	35	https://perma.cc/h5j7-tmd6	https://perma.cc/h5j7-tmd6	X
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cblr-1740	193	37	.	.	PUNCT
cblr-1740	194	1	56	56	NUM
cblr-1740	194	2	see	see	VERB
cblr-1740	194	3	i	i	PRON
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cblr-1740	194	9	,	,	PUNCT
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cblr-1740	194	11	note	note	NOUN
cblr-1740	194	12	48	48	NUM
cblr-1740	194	13	,	,	PUNCT
cblr-1740	194	14	at	at	ADP
cblr-1740	194	15	16	16	NUM
cblr-1740	194	16	;	;	PUNCT
cblr-1740	194	17	camoin	camoin	PROPN
cblr-1740	194	18	,	,	PUNCT
cblr-1740	194	19	supra	supra	PROPN
cblr-1740	194	20	note	note	NOUN
cblr-1740	194	21	54	54	NUM
cblr-1740	194	22	,	,	PUNCT
cblr-1740	194	23	at	at	ADP
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cblr-1740	194	25	.	.	PUNCT
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cblr-1740	194	29	,	,	PUNCT
cblr-1740	194	30	new	new	ADJ
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cblr-1740	194	32	.	.	PUNCT
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cblr-1740	195	2	.	.	PUNCT
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cblr-1740	196	2	ctr	ctr	PROPN
cblr-1740	196	3	.	.	PUNCT
cblr-1740	197	1	at	at	ADP
cblr-1740	197	2	the	the	DET
cblr-1740	197	3	fed	fed	PROPN
cblr-1740	197	4	.	.	PUNCT
cblr-1740	197	5	reserve	reserve	PROPN
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cblr-1740	197	18	new	new	PROPN
cblr-1740	197	19	mexico	mexico	PROPN
cblr-1740	197	20	and	and	CCONJ
cblr-1740	197	21	new	new	PROPN
cblr-1740	197	22	york	york	PROPN
cblr-1740	197	23	film	film	NOUN
cblr-1740	197	24	tax	tax	NOUN
cblr-1740	197	25	credits	credit	NOUN
cblr-1740	197	26	2	2	NUM
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cblr-1740	197	36	neppc	neppc	PROPN
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cblr-1740	197	38	memos/2009	memos/2009	NOUN
cblr-1740	197	39	/	/	SYM
cblr-1740	197	40	weiner040209.pdf	weiner040209.pdf	NOUN
cblr-1740	198	1	[	[	X
cblr-1740	198	2	https://perma.cc/q2699qzd	https://perma.cc/q2699qzd	X
cblr-1740	198	3	]	]	PUNCT
cblr-1740	198	4	.	.	PUNCT
cblr-1740	199	1	58	58	NUM
cblr-1740	200	1	i	i	PRON
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cblr-1740	200	3	at	at	ADP
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cblr-1740	200	5	.	.	PUNCT
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cblr-1740	200	10	.	.	PUNCT
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cblr-1740	201	3	film	film	NOUN
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cblr-1740	201	6	credits	credit	NOUN
cblr-1740	201	7	441	441	NUM
cblr-1740	201	8	credit	credit	NOUN
cblr-1740	201	9	,	,	PUNCT
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cblr-1740	201	17	to	to	PART
cblr-1740	201	18	remain	remain	VERB
cblr-1740	201	19	exclusively	exclusively	ADV
cblr-1740	201	20	in	in	ADP
cblr-1740	201	21	-	-	PUNCT
cblr-1740	201	22	state	state	NOUN
cblr-1740	201	23	.	.	PUNCT
cblr-1740	202	1	table	table	NOUN
cblr-1740	202	2	2	2	NUM
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cblr-1740	202	4	a	a	DET
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cblr-1740	203	2	2	2	NUM
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cblr-1740	203	7	and	and	CCONJ
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cblr-1740	203	11	ca	can	AUX
cblr-1740	203	12	laedc	laedc	VERB
cblr-1740	203	13	201459	201459	NUM
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cblr-1740	203	17	(	(	PUNCT
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cblr-1740	203	24	(	(	PUNCT
cblr-1740	203	25	production	production	NOUN
cblr-1740	203	26	tax	tax	NOUN
cblr-1740	203	27	credit	credit	NOUN
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cblr-1740	203	29	ny	ny	PROPN
cblr-1740	203	30	camoin	camoin	PROPN
cblr-1740	203	31	2015	2015	NUM
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cblr-1740	203	33	postproduction	postproduction	NOUN
cblr-1740	203	34	tax	tax	NOUN
cblr-1740	203	35	credit	credit	NOUN
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cblr-1740	203	37	roi	roi	NOUN
cblr-1740	203	38	to	to	ADP
cblr-1740	203	39	state	state	NOUN
cblr-1740	203	40	per	per	ADP
cblr-1740	203	41	dollar	dollar	NOUN
cblr-1740	203	42	tax	tax	NOUN
cblr-1740	203	43	credit61	credit61	NOUN
cblr-1740	203	44	$	$	SYM
cblr-1740	203	45	0.65	0.65	NUM
cblr-1740	203	46	$	$	SYM
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cblr-1740	203	49	0.49	0.49	NUM
cblr-1740	203	50	$	$	SYM
cblr-1740	203	51	0.42	0.42	NUM
cblr-1740	203	52	roi	roi	NOUN
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cblr-1740	203	55	state	state	NOUN
cblr-1740	203	56	fiscal	fiscal	ADJ
cblr-1740	203	57	authorities	authority	NOUN
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cblr-1740	203	71	output	output	NOUN
cblr-1740	203	72	per	per	ADP
cblr-1740	203	73	dollar	dollar	NOUN
cblr-1740	203	74	tax	tax	NOUN
cblr-1740	203	75	credit	credit	NOUN
cblr-1740	203	76	$	$	SYM
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cblr-1740	203	83	7.48	7.48	NUM
cblr-1740	203	84	59	59	NUM
cblr-1740	203	85	all	all	DET
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cblr-1740	203	113	per	per	ADP
cblr-1740	203	114	dollar	dollar	NOUN
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cblr-1740	203	117	,	,	PUNCT
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cblr-1740	203	127	directly	directly	ADV
cblr-1740	203	128	comparable	comparable	ADJ
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cblr-1740	205	11	in	in	ADP
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cblr-1740	206	41	,	,	PUNCT
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cblr-1740	206	51	local	local	ADJ
cblr-1740	206	52	government	government	NOUN
cblr-1740	206	53	tax	tax	NOUN
cblr-1740	206	54	collection	collection	NOUN
cblr-1740	206	55	,	,	PUNCT
cblr-1740	206	56	discounted	discount	VERB
cblr-1740	206	57	to	to	ADP
cblr-1740	206	58	net	net	ADJ
cblr-1740	206	59	present	present	ADJ
cblr-1740	206	60	value	value	NOUN
cblr-1740	206	61	)	)	PUNCT
cblr-1740	206	62	.	.	PUNCT
cblr-1740	207	1	xu	xu	PROPN
cblr-1740	207	2	–	–	PUNCT
cblr-1740	208	1	final	final	ADJ
cblr-1740	208	2	442	442	NUM
cblr-1740	208	3	columbia	columbia	PROPN
cblr-1740	208	4	business	business	NOUN
cblr-1740	208	5	law	law	PROPN
cblr-1740	208	6	review	review	NOUN
cblr-1740	208	7	[	[	X
cblr-1740	208	8	vol	vol	NOUN
cblr-1740	208	9	.	.	NOUN
cblr-1740	208	10	2016	2016	NUM
cblr-1740	208	11	ca	can	AUX
cblr-1740	208	12	laedc	laedc	PROPN
cblr-1740	208	13	201459	201459	NUM
cblr-1740	208	14	ny	ny	PROPN
cblr-1740	208	15	camoin	camoin	PROPN
cblr-1740	208	16	2015	2015	NUM
cblr-1740	208	17	(	(	PUNCT
cblr-1740	208	18	both	both	DET
cblr-1740	208	19	tax	tax	NOUN
cblr-1740	208	20	credits)60	credits)60	PROPN
cblr-1740	208	21	ny	ny	PROPN
cblr-1740	208	22	camoin	camoin	PROPN
cblr-1740	208	23	2015	2015	NUM
cblr-1740	208	24	(	(	PUNCT
cblr-1740	208	25	production	production	NOUN
cblr-1740	208	26	tax	tax	NOUN
cblr-1740	208	27	credit	credit	NOUN
cblr-1740	208	28	)	)	PUNCT
cblr-1740	208	29	ny	ny	PROPN
cblr-1740	208	30	camoin	camoin	PROPN
cblr-1740	208	31	2015	2015	NUM
cblr-1740	208	32	(	(	PUNCT
cblr-1740	208	33	postproduction	postproduction	NOUN
cblr-1740	208	34	tax	tax	NOUN
cblr-1740	208	35	credit	credit	NOUN
cblr-1740	208	36	)	)	PUNCT
cblr-1740	208	37	labor	labor	NOUN
cblr-1740	208	38	income	income	NOUN
cblr-1740	208	39	per	per	ADP
cblr-1740	208	40	dollar	dollar	NOUN
cblr-1740	208	41	tax	tax	NOUN
cblr-1740	208	42	credit	credit	NOUN
cblr-1740	208	43	$	$	SYM
cblr-1740	208	44	7.15	7.15	NUM
cblr-1740	208	45	$	$	SYM
cblr-1740	208	46	3.00	3.00	NUM
cblr-1740	208	47	$	$	SYM
cblr-1740	208	48	3.02	3.02	NUM
cblr-1740	208	49	$	$	SYM
cblr-1740	208	50	2.56	2.56	NUM
cblr-1740	208	51	gdp	gdp	NOUN
cblr-1740	208	52	per	per	ADP
cblr-1740	208	53	dollar	dollar	NOUN
cblr-1740	208	54	tax	tax	NOUN
cblr-1740	208	55	credit	credit	NOUN
cblr-1740	208	56	$	$	SYM
cblr-1740	208	57	9.48	9.48	NUM
cblr-1740	208	58	n	n	CCONJ
cblr-1740	208	59	/	/	SYM
cblr-1740	208	60	a	a	DET
cblr-1740	208	61	n	n	NOUN
cblr-1740	208	62	/	/	SYM
cblr-1740	208	63	a	a	DET
cblr-1740	208	64	n	n	CCONJ
cblr-1740	208	65	/	/	SYM
cblr-1740	208	66	a	a	DET
cblr-1740	208	67	jobs	job	NOUN
cblr-1740	208	68	per	per	ADP
cblr-1740	208	69	million	million	NUM
cblr-1740	208	70	dollars	dollar	NOUN
cblr-1740	208	71	of	of	ADP
cblr-1740	208	72	tax	tax	NOUN
cblr-1740	208	73	credit	credit	NOUN
cblr-1740	208	74	92.7362	92.7362	NUM
cblr-1740	209	1	54.23	54.23	NUM
cblr-1740	209	2	54.51	54.51	NUM
cblr-1740	209	3	46.29	46.29	NUM
cblr-1740	209	4	average	average	ADJ
cblr-1740	209	5	wage	wage	NOUN
cblr-1740	209	6	per	per	ADP
cblr-1740	209	7	job63	job63	NOUN
cblr-1740	209	8	$	$	SYM
cblr-1740	209	9	71,749	71,749	NUM
cblr-1740	209	10	$	$	SYM
cblr-1740	209	11	55,346	55,346	NUM
cblr-1740	209	12	$	$	SYM
cblr-1740	209	13	55,337	55,337	NUM
cblr-1740	209	14	$	$	SYM
cblr-1740	209	15	55,362	55,362	NUM
cblr-1740	209	16	qualifying	qualify	VERB
cblr-1740	209	17	expenditures	expenditure	NOUN
cblr-1740	209	18	as	as	ADP
cblr-1740	209	19	%	%	NOUN
cblr-1740	209	20	of	of	ADP
cblr-1740	209	21	direct	direct	ADJ
cblr-1740	209	22	expenditures	expenditure	NOUN
cblr-1740	209	23	63.2%64	63.2%64	NUM
cblr-1740	209	24	n	n	CCONJ
cblr-1740	209	25	/	/	SYM
cblr-1740	209	26	a	a	DET
cblr-1740	209	27	n	n	NOUN
cblr-1740	209	28	/	/	SYM
cblr-1740	209	29	a	a	DET
cblr-1740	209	30	n	n	NOUN
cblr-1740	209	31	/	/	SYM
cblr-1740	209	32	a	a	DET
cblr-1740	209	33	62	62	NUM
cblr-1740	209	34	the	the	DET
cblr-1740	209	35	calculation	calculation	NOUN
cblr-1740	209	36	is	be	AUX
cblr-1740	209	37	as	as	SCONJ
cblr-1740	209	38	follows	follow	VERB
cblr-1740	209	39	:	:	PUNCT
cblr-1740	209	40	22,300	22,300	NUM
cblr-1740	209	41	jobs/$230.4	jobs/$230.4	PART
cblr-1740	209	42	million	million	NUM
cblr-1740	209	43	.	.	PUNCT
cblr-1740	210	1	laedc	laedc	PROPN
cblr-1740	210	2	,	,	PUNCT
cblr-1740	210	3	supra	supra	PROPN
cblr-1740	210	4	note	note	NOUN
cblr-1740	210	5	48	48	NUM
cblr-1740	210	6	,	,	PUNCT
cblr-1740	210	7	at	at	ADP
cblr-1740	210	8	1	1	NUM
cblr-1740	210	9	(	(	PUNCT
cblr-1740	210	10	providing	provide	VERB
cblr-1740	210	11	the	the	DET
cblr-1740	210	12	22,300	22,300	NUM
cblr-1740	210	13	jobs	job	NOUN
cblr-1740	210	14	figure	figure	NOUN
cblr-1740	210	15	)	)	PUNCT
cblr-1740	210	16	.	.	PUNCT
cblr-1740	211	1	63	63	NUM
cblr-1740	211	2	the	the	DET
cblr-1740	211	3	calculation	calculation	NOUN
cblr-1740	211	4	is	be	AUX
cblr-1740	211	5	as	as	SCONJ
cblr-1740	211	6	follows	follow	VERB
cblr-1740	211	7	:	:	PUNCT
cblr-1740	211	8	labor	labor	NOUN
cblr-1740	211	9	income	income	NOUN
cblr-1740	211	10	/	/	SYM
cblr-1740	211	11	jobs	job	NOUN
cblr-1740	211	12	.	.	PUNCT
cblr-1740	212	1	it	it	PRON
cblr-1740	212	2	is	be	AUX
cblr-1740	212	3	unclear	unclear	ADJ
cblr-1740	212	4	in	in	ADP
cblr-1740	212	5	the	the	DET
cblr-1740	212	6	laedc	laedc	PROPN
cblr-1740	212	7	study	study	NOUN
cblr-1740	212	8	if	if	SCONJ
cblr-1740	212	9	a	a	DET
cblr-1740	212	10	“	"	PUNCT
cblr-1740	212	11	job	job	NOUN
cblr-1740	212	12	”	"	PUNCT
cblr-1740	212	13	is	be	AUX
cblr-1740	212	14	defined	define	VERB
cblr-1740	212	15	annually	annually	ADV
cblr-1740	212	16	if	if	SCONJ
cblr-1740	212	17	it	it	PRON
cblr-1740	212	18	is	be	AUX
cblr-1740	212	19	long	long	ADJ
cblr-1740	212	20	-	-	PUNCT
cblr-1740	212	21	term	term	NOUN
cblr-1740	212	22	.	.	PUNCT
cblr-1740	213	1	if	if	SCONJ
cblr-1740	213	2	a	a	DET
cblr-1740	213	3	“	"	PUNCT
cblr-1740	213	4	job	job	NOUN
cblr-1740	213	5	”	"	PUNCT
cblr-1740	213	6	can	can	AUX
cblr-1740	213	7	last	last	VERB
cblr-1740	213	8	longer	long	ADV
cblr-1740	213	9	than	than	ADP
cblr-1740	213	10	a	a	DET
cblr-1740	213	11	year	year	NOUN
cblr-1740	213	12	,	,	PUNCT
cblr-1740	213	13	then	then	ADV
cblr-1740	213	14	this	this	PRON
cblr-1740	213	15	overestimates	overestimate	VERB
cblr-1740	213	16	the	the	DET
cblr-1740	213	17	average	average	ADJ
cblr-1740	213	18	income	income	NOUN
cblr-1740	213	19	per	per	ADP
cblr-1740	213	20	job	job	NOUN
cblr-1740	213	21	.	.	PUNCT
cblr-1740	214	1	the	the	DET
cblr-1740	214	2	camoin	camoin	NOUN
cblr-1740	214	3	study	study	NOUN
cblr-1740	214	4	defines	define	VERB
cblr-1740	214	5	a	a	DET
cblr-1740	214	6	“	"	PUNCT
cblr-1740	214	7	job	job	NOUN
cblr-1740	214	8	”	"	PUNCT
cblr-1740	214	9	as	as	ADP
cblr-1740	214	10	“	"	PUNCT
cblr-1740	214	11	one	one	NUM
cblr-1740	214	12	person	person	NOUN
cblr-1740	214	13	employed	employ	VERB
cblr-1740	214	14	for	for	ADP
cblr-1740	214	15	some	some	DET
cblr-1740	214	16	amount	amount	NOUN
cblr-1740	214	17	of	of	ADP
cblr-1740	214	18	time	time	NOUN
cblr-1740	214	19	(	(	PUNCT
cblr-1740	214	20	part	part	NOUN
cblr-1740	214	21	-	-	PUNCT
cblr-1740	214	22	time	time	NOUN
cblr-1740	214	23	,	,	PUNCT
cblr-1740	214	24	full	full	ADJ
cblr-1740	214	25	-	-	PUNCT
cblr-1740	214	26	time	time	NOUN
cblr-1740	214	27	,	,	PUNCT
cblr-1740	214	28	or	or	CCONJ
cblr-1740	214	29	temporary	temporary	ADJ
cblr-1740	214	30	)	)	PUNCT
cblr-1740	214	31	during	during	ADP
cblr-1740	214	32	2013	2013	NUM
cblr-1740	214	33	or	or	CCONJ
cblr-1740	214	34	2014	2014	NUM
cblr-1740	214	35	”	"	PUNCT
cblr-1740	214	36	and	and	CCONJ
cblr-1740	214	37	states	state	VERB
cblr-1740	214	38	that	that	SCONJ
cblr-1740	214	39	“	"	PUNCT
cblr-1740	214	40	if	if	SCONJ
cblr-1740	214	41	a	a	DET
cblr-1740	214	42	person	person	NOUN
cblr-1740	214	43	is	be	AUX
cblr-1740	214	44	employed	employ	VERB
cblr-1740	214	45	full	full	ADJ
cblr-1740	214	46	-	-	PUNCT
cblr-1740	214	47	time	time	NOUN
cblr-1740	214	48	in	in	ADP
cblr-1740	214	49	2013	2013	NUM
cblr-1740	214	50	and	and	CCONJ
cblr-1740	214	51	2014	2014	NUM
cblr-1740	214	52	that	that	PRON
cblr-1740	214	53	would	would	AUX
cblr-1740	214	54	be	be	AUX
cblr-1740	214	55	considered	consider	VERB
cblr-1740	214	56	two	two	NUM
cblr-1740	214	57	jobs	job	NOUN
cblr-1740	214	58	.	.	PUNCT
cblr-1740	214	59	”	"	PUNCT
cblr-1740	215	1	camoin	camoin	PROPN
cblr-1740	215	2	,	,	PUNCT
cblr-1740	215	3	supra	supra	PROPN
cblr-1740	215	4	note	note	NOUN
cblr-1740	215	5	54	54	NUM
cblr-1740	215	6	,	,	PUNCT
cblr-1740	215	7	at	at	ADP
cblr-1740	215	8	12	12	NUM
cblr-1740	215	9	.	.	PUNCT
cblr-1740	215	10	64	64	NUM
cblr-1740	215	11	the	the	DET
cblr-1740	215	12	calculation	calculation	NOUN
cblr-1740	215	13	is	be	AUX
cblr-1740	215	14	as	as	SCONJ
cblr-1740	215	15	follows	follow	VERB
cblr-1740	215	16	:	:	PUNCT
cblr-1740	215	17	(	(	PUNCT
cblr-1740	215	18	1.2/1.9)*100	1.2/1.9)*100	NUM
cblr-1740	215	19	%	%	NOUN
cblr-1740	215	20	.	.	PUNCT
cblr-1740	216	1	laedc	laedc	PROPN
cblr-1740	216	2	,	,	PUNCT
cblr-1740	216	3	supra	supra	PROPN
cblr-1740	216	4	note	note	NOUN
cblr-1740	216	5	48	48	NUM
cblr-1740	216	6	,	,	PUNCT
cblr-1740	216	7	at	at	ADP
cblr-1740	216	8	1	1	NUM
cblr-1740	216	9	(	(	PUNCT
cblr-1740	216	10	providing	provide	VERB
cblr-1740	216	11	the	the	DET
cblr-1740	216	12	$	$	SYM
cblr-1740	216	13	1.2	1.2	NUM
cblr-1740	216	14	billion	billion	NUM
cblr-1740	216	15	and	and	CCONJ
cblr-1740	216	16	$	$	SYM
cblr-1740	216	17	1.9	1.9	NUM
cblr-1740	216	18	billion	billion	NUM
cblr-1740	216	19	figures	figure	NOUN
cblr-1740	216	20	)	)	PUNCT
cblr-1740	216	21	.	.	PUNCT
cblr-1740	217	1	xu	xu	PROPN
cblr-1740	217	2	–	–	PUNCT
cblr-1740	217	3	final	final	ADJ
cblr-1740	217	4	no	no	NOUN
cblr-1740	217	5	.	.	PUNCT
cblr-1740	218	1	2:426	2:426	NUM
cblr-1740	218	2	]	]	X
cblr-1740	218	3	film	film	NOUN
cblr-1740	218	4	production	production	NOUN
cblr-1740	218	5	tax	tax	NOUN
cblr-1740	218	6	credits	credit	NOUN
cblr-1740	218	7	443	443	NUM
cblr-1740	218	8	comparing	compare	VERB
cblr-1740	218	9	these	these	DET
cblr-1740	218	10	two	two	NUM
cblr-1740	218	11	analyses	analysis	NOUN
cblr-1740	219	1	,	,	PUNCT
cblr-1740	219	2	california	california	PROPN
cblr-1740	219	3	’s	’s	PART
cblr-1740	219	4	tax	tax	NOUN
cblr-1740	219	5	credit	credit	NOUN
cblr-1740	219	6	produces	produce	VERB
cblr-1740	219	7	better	well	ADJ
cblr-1740	219	8	metrics	metric	NOUN
cblr-1740	219	9	in	in	ADP
cblr-1740	219	10	all	all	DET
cblr-1740	219	11	categories	category	NOUN
cblr-1740	219	12	above	above	ADV
cblr-1740	219	13	.	.	PUNCT
cblr-1740	220	1	however	however	ADV
cblr-1740	220	2	,	,	PUNCT
cblr-1740	220	3	in	in	ADP
cblr-1740	220	4	terms	term	NOUN
cblr-1740	220	5	of	of	ADP
cblr-1740	220	6	fiscal	fiscal	ADJ
cblr-1740	220	7	impact	impact	NOUN
cblr-1740	220	8	,	,	PUNCT
cblr-1740	220	9	neither	neither	CCONJ
cblr-1740	220	10	the	the	DET
cblr-1740	220	11	california	california	PROPN
cblr-1740	220	12	nor	nor	CCONJ
cblr-1740	220	13	the	the	DET
cblr-1740	220	14	new	new	PROPN
cblr-1740	220	15	york	york	PROPN
cblr-1740	220	16	film	film	NOUN
cblr-1740	220	17	production	production	NOUN
cblr-1740	220	18	tax	tax	NOUN
cblr-1740	220	19	credit	credit	NOUN
cblr-1740	220	20	program	program	NOUN
cblr-1740	220	21	is	be	AUX
cblr-1740	220	22	revenue	revenue	NOUN
cblr-1740	220	23	-	-	PUNCT
cblr-1740	220	24	neutral	neutral	ADJ
cblr-1740	220	25	for	for	ADP
cblr-1740	220	26	the	the	DET
cblr-1740	220	27	state	state	NOUN
cblr-1740	220	28	government	government	NOUN
cblr-1740	220	29	,	,	PUNCT
cblr-1740	220	30	with	with	ADP
cblr-1740	220	31	california	california	PROPN
cblr-1740	220	32	coming	come	VERB
cblr-1740	220	33	out	out	ADP
cblr-1740	220	34	slightly	slightly	ADV
cblr-1740	220	35	ahead	ahead	ADV
cblr-1740	220	36	of	of	ADP
cblr-1740	220	37	new	new	PROPN
cblr-1740	220	38	york	york	PROPN
cblr-1740	220	39	.	.	PUNCT
cblr-1740	221	1	in	in	ADP
cblr-1740	221	2	both	both	DET
cblr-1740	221	3	cases	case	NOUN
cblr-1740	221	4	,	,	PUNCT
cblr-1740	221	5	the	the	DET
cblr-1740	221	6	state	state	NOUN
cblr-1740	221	7	government	government	NOUN
cblr-1740	221	8	loses	lose	VERB
cblr-1740	221	9	revenue	revenue	NOUN
cblr-1740	221	10	by	by	ADP
cblr-1740	221	11	offering	offer	VERB
cblr-1740	221	12	the	the	DET
cblr-1740	221	13	program	program	NOUN
cblr-1740	221	14	.	.	PUNCT
cblr-1740	222	1	that	that	PRON
cblr-1740	222	2	being	be	AUX
cblr-1740	222	3	said	say	VERB
cblr-1740	222	4	,	,	PUNCT
cblr-1740	222	5	once	once	ADV
cblr-1740	222	6	roi	roi	NOUN
cblr-1740	222	7	to	to	ADP
cblr-1740	222	8	city	city	NOUN
cblr-1740	222	9	governments	government	NOUN
cblr-1740	222	10	through	through	ADP
cblr-1740	222	11	tax	tax	NOUN
cblr-1740	222	12	revenue	revenue	NOUN
cblr-1740	222	13	and	and	CCONJ
cblr-1740	222	14	roi	roi	NOUN
cblr-1740	222	15	to	to	ADP
cblr-1740	222	16	the	the	DET
cblr-1740	222	17	state	state	NOUN
cblr-1740	222	18	government	government	NOUN
cblr-1740	222	19	through	through	ADP
cblr-1740	222	20	non	non	ADJ
cblr-1740	222	21	-	-	ADJ
cblr-1740	222	22	income	income	ADJ
cblr-1740	222	23	and	and	CCONJ
cblr-1740	222	24	sales	sale	NOUN
cblr-1740	222	25	tax	tax	NOUN
cblr-1740	222	26	measures	measure	NOUN
cblr-1740	222	27	are	be	AUX
cblr-1740	222	28	included	include	VERB
cblr-1740	222	29	in	in	ADP
cblr-1740	222	30	the	the	DET
cblr-1740	222	31	analysis	analysis	NOUN
cblr-1740	222	32	,	,	PUNCT
cblr-1740	222	33	all	all	PRON
cblr-1740	222	34	of	of	ADP
cblr-1740	222	35	the	the	DET
cblr-1740	222	36	programs	program	NOUN
cblr-1740	222	37	other	other	ADJ
cblr-1740	222	38	than	than	ADP
cblr-1740	222	39	the	the	DET
cblr-1740	222	40	new	new	PROPN
cblr-1740	222	41	york	york	PROPN
cblr-1740	222	42	post	post	PROPN
cblr-1740	222	43	-	-	ADJ
cblr-1740	222	44	production	production	ADJ
cblr-1740	222	45	credit	credit	NOUN
cblr-1740	222	46	have	have	VERB
cblr-1740	222	47	positive	positive	ADJ
cblr-1740	222	48	returns	return	NOUN
cblr-1740	222	49	.	.	PUNCT
cblr-1740	223	1	this	this	PRON
cblr-1740	223	2	suggests	suggest	VERB
cblr-1740	223	3	that	that	SCONJ
cblr-1740	223	4	the	the	DET
cblr-1740	223	5	film	film	NOUN
cblr-1740	223	6	tax	tax	NOUN
cblr-1740	223	7	credit	credit	NOUN
cblr-1740	223	8	programs	program	NOUN
cblr-1740	223	9	functionally	functionally	ADV
cblr-1740	223	10	provide	provide	VERB
cblr-1740	223	11	transfer	transfer	NOUN
cblr-1740	223	12	payments	payment	NOUN
cblr-1740	223	13	from	from	ADP
cblr-1740	223	14	state	state	NOUN
cblr-1740	223	15	to	to	ADP
cblr-1740	223	16	local	local	ADJ
cblr-1740	223	17	governments	government	NOUN
cblr-1740	223	18	.	.	PUNCT
cblr-1740	224	1	municipal	municipal	ADJ
cblr-1740	224	2	governments	government	NOUN
cblr-1740	224	3	capture	capture	VERB
cblr-1740	224	4	the	the	DET
cblr-1740	224	5	economic	economic	ADJ
cblr-1740	224	6	benefits	benefit	NOUN
cblr-1740	224	7	of	of	ADP
cblr-1740	224	8	these	these	DET
cblr-1740	224	9	tax	tax	NOUN
cblr-1740	224	10	credit	credit	NOUN
cblr-1740	224	11	programs	program	NOUN
cblr-1740	224	12	without	without	ADP
cblr-1740	224	13	having	have	VERB
cblr-1740	224	14	to	to	PART
cblr-1740	224	15	fund	fund	VERB
cblr-1740	224	16	them.65	them.65	NOUN
cblr-1740	224	17	on	on	ADP
cblr-1740	224	18	measures	measure	NOUN
cblr-1740	224	19	of	of	ADP
cblr-1740	224	20	economic	economic	ADJ
cblr-1740	224	21	impact	impact	NOUN
cblr-1740	224	22	,	,	PUNCT
cblr-1740	224	23	directly	directly	ADV
cblr-1740	224	24	comparing	compare	VERB
cblr-1740	224	25	the	the	DET
cblr-1740	224	26	two	two	NUM
cblr-1740	224	27	studies	study	NOUN
cblr-1740	224	28	(	(	PUNCT
cblr-1740	224	29	$	$	SYM
cblr-1740	224	30	19.12	19.12	NUM
cblr-1740	224	31	in	in	ADP
cblr-1740	224	32	california	california	PROPN
cblr-1740	224	33	versus	versus	ADP
cblr-1740	224	34	$	$	SYM
cblr-1740	224	35	8.76	8.76	NUM
cblr-1740	224	36	in	in	ADP
cblr-1740	224	37	new	new	PROPN
cblr-1740	224	38	york	york	PROPN
cblr-1740	224	39	)	)	PUNCT
cblr-1740	224	40	suggests	suggest	VERB
cblr-1740	224	41	the	the	DET
cblr-1740	224	42	california	california	PROPN
cblr-1740	224	43	program	program	NOUN
cblr-1740	224	44	produces	produce	VERB
cblr-1740	224	45	more	more	ADV
cblr-1740	224	46	than	than	ADP
cblr-1740	224	47	double	double	DET
cblr-1740	224	48	the	the	DET
cblr-1740	224	49	economic	economic	ADJ
cblr-1740	224	50	output	output	NOUN
cblr-1740	224	51	per	per	ADP
cblr-1740	224	52	tax	tax	NOUN
cblr-1740	224	53	credit	credit	NOUN
cblr-1740	224	54	dollar.66	dollar.66	NOUN
cblr-1740	224	55	the	the	DET
cblr-1740	224	56	data	datum	NOUN
cblr-1740	224	57	also	also	ADV
cblr-1740	224	58	suggests	suggest	VERB
cblr-1740	224	59	california	california	PROPN
cblr-1740	224	60	produces	produce	VERB
cblr-1740	224	61	more	more	ADV
cblr-1740	224	62	than	than	ADP
cblr-1740	224	63	double	double	DET
cblr-1740	224	64	the	the	DET
cblr-1740	224	65	labor	labor	NOUN
cblr-1740	224	66	income	income	NOUN
cblr-1740	224	67	per	per	ADP
cblr-1740	224	68	dollar	dollar	NOUN
cblr-1740	224	69	tax	tax	NOUN
cblr-1740	224	70	credit	credit	NOUN
cblr-1740	224	71	.	.	PUNCT
cblr-1740	225	1	one	one	NUM
cblr-1740	225	2	wonders	wonder	VERB
cblr-1740	225	3	how	how	SCONJ
cblr-1740	225	4	much	much	ADJ
cblr-1740	225	5	the	the	DET
cblr-1740	225	6	laedc	laedc	PROPN
cblr-1740	225	7	study	study	NOUN
cblr-1740	225	8	’s	’s	PART
cblr-1740	225	9	extremely	extremely	ADV
cblr-1740	225	10	impressive	impressive	ADJ
cblr-1740	225	11	positive	positive	ADJ
cblr-1740	225	12	results	result	NOUN
cblr-1740	225	13	are	be	AUX
cblr-1740	225	14	attributed	attribute	VERB
cblr-1740	225	15	to	to	ADP
cblr-1740	225	16	the	the	DET
cblr-1740	225	17	assumptions	assumption	NOUN
cblr-1740	225	18	made	make	VERB
cblr-1740	225	19	by	by	ADP
cblr-1740	225	20	the	the	DET
cblr-1740	225	21	authors	author	NOUN
cblr-1740	225	22	or	or	CCONJ
cblr-1740	225	23	the	the	DET
cblr-1740	225	24	calibration	calibration	NOUN
cblr-1740	225	25	of	of	ADP
cblr-1740	225	26	the	the	DET
cblr-1740	225	27	models	model	NOUN
cblr-1740	225	28	,	,	PUNCT
cblr-1740	225	29	and	and	CCONJ
cblr-1740	225	30	how	how	SCONJ
cblr-1740	225	31	much	much	ADJ
cblr-1740	225	32	they	they	PRON
cblr-1740	225	33	are	be	AUX
cblr-1740	225	34	attributed	attribute	VERB
cblr-1740	225	35	to	to	ADP
cblr-1740	225	36	the	the	DET
cblr-1740	225	37	historic	historic	ADJ
cblr-1740	225	38	and	and	CCONJ
cblr-1740	225	39	present	present	ADJ
cblr-1740	225	40	strength	strength	NOUN
cblr-1740	225	41	of	of	ADP
cblr-1740	225	42	california	california	PROPN
cblr-1740	225	43	’s	’s	PART
cblr-1740	225	44	film	film	NOUN
cblr-1740	225	45	industry	industry	NOUN
cblr-1740	225	46	.	.	PUNCT
cblr-1740	226	1	the	the	DET
cblr-1740	226	2	laedc	laedc	PROPN
cblr-1740	226	3	study	study	NOUN
cblr-1740	226	4	attributes	attribute	VERB
cblr-1740	226	5	the	the	DET
cblr-1740	226	6	success	success	NOUN
cblr-1740	226	7	of	of	ADP
cblr-1740	226	8	the	the	DET
cblr-1740	226	9	california	california	PROPN
cblr-1740	226	10	program	program	NOUN
cblr-1740	226	11	both	both	PRON
cblr-1740	226	12	to	to	ADP
cblr-1740	226	13	the	the	DET
cblr-1740	226	14	design	design	NOUN
cblr-1740	226	15	of	of	ADP
cblr-1740	226	16	the	the	DET
cblr-1740	226	17	tax	tax	NOUN
cblr-1740	226	18	credit	credit	NOUN
cblr-1740	226	19	and	and	CCONJ
cblr-1740	226	20	the	the	DET
cblr-1740	226	21	comparative	comparative	ADJ
cblr-1740	226	22	advantages	advantage	NOUN
cblr-1740	226	23	that	that	PRON
cblr-1740	226	24	already	already	ADV
cblr-1740	226	25	exist	exist	VERB
cblr-1740	226	26	in	in	ADP
cblr-1740	226	27	the	the	DET
cblr-1740	226	28	state	state	NOUN
cblr-1740	226	29	.	.	PUNCT
cblr-1740	227	1	it	it	PRON
cblr-1740	227	2	65	65	NUM
cblr-1740	227	3	see	see	VERB
cblr-1740	227	4	bos	bo	NOUN
cblr-1740	227	5	.	.	PUNCT
cblr-1740	228	1	consulting	consult	VERB
cblr-1740	228	2	grp	grp	PROPN
cblr-1740	228	3	.	.	PROPN
cblr-1740	228	4	,	,	PUNCT
cblr-1740	228	5	the	the	DET
cblr-1740	228	6	media	medium	NOUN
cblr-1740	228	7	and	and	CCONJ
cblr-1740	228	8	entertainment	entertainment	NOUN
cblr-1740	228	9	industry	industry	NOUN
cblr-1740	228	10	in	in	ADP
cblr-1740	228	11	nyc	nyc	PROPN
cblr-1740	228	12	:	:	PUNCT
cblr-1740	228	13	trends	trend	NOUN
cblr-1740	228	14	and	and	CCONJ
cblr-1740	228	15	recommendations	recommendation	NOUN
cblr-1740	228	16	for	for	ADP
cblr-1740	228	17	the	the	DET
cblr-1740	228	18	future	future	ADJ
cblr-1740	228	19	9	9	NUM
cblr-1740	228	20	,	,	PUNCT
cblr-1740	228	21	26	26	NUM
cblr-1740	228	22	(	(	PUNCT
cblr-1740	228	23	2015	2015	NUM
cblr-1740	228	24	)	)	PUNCT
cblr-1740	228	25	,	,	PUNCT
cblr-1740	229	1	http://www.nyc.gov/html/film/downloads/pdf/bcg-report-10.15.pdf	http://www.nyc.gov/html/film/downloads/pdf/bcg-report-10.15.pdf	PROPN
cblr-1740	230	1	[	[	X
cblr-1740	230	2	https://perma.cc/7n5y-s4u5	https://perma.cc/7n5y-s4u5	X
cblr-1740	230	3	]	]	PUNCT
cblr-1740	230	4	(	(	PUNCT
cblr-1740	230	5	finding	find	VERB
cblr-1740	230	6	empirical	empirical	ADJ
cblr-1740	230	7	data	datum	NOUN
cblr-1740	230	8	that	that	PRON
cblr-1740	230	9	supports	support	VERB
cblr-1740	230	10	the	the	DET
cblr-1740	230	11	finding	finding	NOUN
cblr-1740	230	12	that	that	SCONJ
cblr-1740	230	13	the	the	DET
cblr-1740	230	14	“	"	PUNCT
cblr-1740	230	15	ny	ny	PROPN
cblr-1740	230	16	state	state	NOUN
cblr-1740	230	17	tax	tax	NOUN
cblr-1740	230	18	credit	credit	NOUN
cblr-1740	230	19	remains	remain	VERB
cblr-1740	230	20	a	a	DET
cblr-1740	230	21	key	key	ADJ
cblr-1740	230	22	enabler	enabler	NOUN
cblr-1740	230	23	for	for	ADP
cblr-1740	230	24	production	production	NOUN
cblr-1740	230	25	in	in	ADP
cblr-1740	230	26	nyc	nyc	PROPN
cblr-1740	230	27	”	"	PUNCT
cblr-1740	230	28	and	and	CCONJ
cblr-1740	230	29	qualitative	qualitative	ADJ
cblr-1740	230	30	data	datum	NOUN
cblr-1740	230	31	that	that	PRON
cblr-1740	230	32	suggests	suggest	VERB
cblr-1740	230	33	there	there	PRON
cblr-1740	230	34	is	be	VERB
cblr-1740	230	35	an	an	DET
cblr-1740	230	36	abundant	abundant	ADJ
cblr-1740	230	37	talent	talent	NOUN
cblr-1740	230	38	pool	pool	NOUN
cblr-1740	230	39	in	in	ADP
cblr-1740	230	40	the	the	DET
cblr-1740	230	41	state	state	NOUN
cblr-1740	230	42	that	that	PRON
cblr-1740	230	43	is	be	AUX
cblr-1740	230	44	supported	support	VERB
cblr-1740	230	45	by	by	ADP
cblr-1740	230	46	the	the	DET
cblr-1740	230	47	state	state	NOUN
cblr-1740	230	48	tax	tax	NOUN
cblr-1740	230	49	credit	credit	NOUN
cblr-1740	230	50	)	)	PUNCT
cblr-1740	230	51	.	.	PUNCT
cblr-1740	231	1	66	66	NUM
cblr-1740	231	2	see	see	VERB
cblr-1740	231	3	supra	supra	ADJ
cblr-1740	231	4	table	table	NOUN
cblr-1740	231	5	2	2	NUM
cblr-1740	231	6	.	.	PUNCT
cblr-1740	231	7	xu	xu	PROPN
cblr-1740	231	8	–	–	PUNCT
cblr-1740	232	1	final	final	ADJ
cblr-1740	232	2	444	444	NUM
cblr-1740	232	3	columbia	columbia	PROPN
cblr-1740	232	4	business	business	NOUN
cblr-1740	232	5	law	law	PROPN
cblr-1740	232	6	review	review	NOUN
cblr-1740	232	7	[	[	X
cblr-1740	232	8	vol	vol	NOUN
cblr-1740	232	9	.	.	NOUN
cblr-1740	232	10	2016	2016	NUM
cblr-1740	232	11	claims	claim	VERB
cblr-1740	232	12	that	that	SCONJ
cblr-1740	232	13	the	the	DET
cblr-1740	232	14	“	"	PUNCT
cblr-1740	232	15	overriding	overriding	ADJ
cblr-1740	232	16	factor	factor	NOUN
cblr-1740	232	17	”	"	PUNCT
cblr-1740	232	18	that	that	PRON
cblr-1740	232	19	determines	determine	VERB
cblr-1740	232	20	the	the	DET
cblr-1740	232	21	roi	roi	NOUN
cblr-1740	232	22	is	be	AUX
cblr-1740	232	23	“	"	PUNCT
cblr-1740	232	24	the	the	DET
cblr-1740	232	25	proportion	proportion	NOUN
cblr-1740	232	26	of	of	ADP
cblr-1740	232	27	expenditures	expenditure	NOUN
cblr-1740	232	28	made	make	VERB
cblr-1740	232	29	in	in	ADP
cblr-1740	232	30	california	california	PROPN
cblr-1740	232	31	that	that	PRON
cblr-1740	232	32	qualify	qualify	VERB
cblr-1740	232	33	for	for	ADP
cblr-1740	232	34	credits	credit	NOUN
cblr-1740	232	35	.	.	PUNCT
cblr-1740	233	1	”67	”67	PROPN
cblr-1740	233	2	broadly	broadly	ADV
cblr-1740	233	3	speaking	speak	VERB
cblr-1740	233	4	,	,	PUNCT
cblr-1740	233	5	this	this	PRON
cblr-1740	233	6	likely	likely	ADV
cblr-1740	233	7	does	do	AUX
cblr-1740	233	8	not	not	PART
cblr-1740	233	9	explain	explain	VERB
cblr-1740	233	10	the	the	DET
cblr-1740	233	11	differences	difference	NOUN
cblr-1740	233	12	between	between	ADP
cblr-1740	233	13	new	new	PROPN
cblr-1740	233	14	york	york	PROPN
cblr-1740	233	15	and	and	CCONJ
cblr-1740	233	16	california	california	PROPN
cblr-1740	233	17	because	because	SCONJ
cblr-1740	233	18	both	both	DET
cblr-1740	233	19	tax	tax	NOUN
cblr-1740	233	20	credits	credit	NOUN
cblr-1740	233	21	are	be	AUX
cblr-1740	233	22	statutorily	statutorily	ADV
cblr-1740	233	23	designed	design	VERB
cblr-1740	233	24	to	to	PART
cblr-1740	233	25	only	only	ADV
cblr-1740	233	26	include	include	VERB
cblr-1740	233	27	below	below	ADP
cblr-1740	233	28	-	-	PUNCT
cblr-1740	233	29	the	the	DET
cblr-1740	233	30	-	-	PUNCT
cblr-1740	233	31	line	line	NOUN
cblr-1740	233	32	tax	tax	NOUN
cblr-1740	233	33	credits	credit	NOUN
cblr-1740	233	34	,	,	PUNCT
cblr-1740	233	35	and	and	CCONJ
cblr-1740	233	36	the	the	DET
cblr-1740	233	37	proportion	proportion	NOUN
cblr-1740	233	38	of	of	ADP
cblr-1740	233	39	above	above	ADP
cblr-1740	233	40	-	-	PUNCT
cblr-1740	233	41	the	the	DET
cblr-1740	233	42	-	-	PUNCT
cblr-1740	233	43	line	line	NOUN
cblr-1740	233	44	to	to	ADP
cblr-1740	233	45	below	below	ADP
cblr-1740	233	46	-	-	PUNCT
cblr-1740	233	47	the	the	DET
cblr-1740	233	48	-	-	PUNCT
cblr-1740	233	49	line	line	NOUN
cblr-1740	233	50	expenses	expense	NOUN
cblr-1740	233	51	is	be	AUX
cblr-1740	233	52	unlikely	unlikely	ADJ
cblr-1740	233	53	to	to	PART
cblr-1740	233	54	vary	vary	VERB
cblr-1740	233	55	state	state	NOUN
cblr-1740	233	56	to	to	ADP
cblr-1740	233	57	state	state	NOUN
cblr-1740	233	58	.	.	PUNCT
cblr-1740	234	1	the	the	DET
cblr-1740	234	2	other	other	ADJ
cblr-1740	234	3	potential	potential	ADJ
cblr-1740	234	4	cause	cause	NOUN
cblr-1740	234	5	for	for	ADP
cblr-1740	234	6	variance	variance	NOUN
cblr-1740	234	7	of	of	ADP
cblr-1740	234	8	the	the	DET
cblr-1740	234	9	proportion	proportion	NOUN
cblr-1740	234	10	of	of	ADP
cblr-1740	234	11	qualified	qualified	ADJ
cblr-1740	234	12	expenditures	expenditure	NOUN
cblr-1740	234	13	to	to	PART
cblr-1740	234	14	direct	direct	ADJ
cblr-1740	234	15	expenditures	expenditure	NOUN
cblr-1740	234	16	is	be	AUX
cblr-1740	234	17	the	the	DET
cblr-1740	234	18	amount	amount	NOUN
cblr-1740	234	19	of	of	ADP
cblr-1740	234	20	above	above	ADP
cblr-1740	234	21	-	-	PUNCT
cblr-1740	234	22	the	the	DET
cblr-1740	234	23	-	-	PUNCT
cblr-1740	234	24	line	line	NOUN
cblr-1740	234	25	expenses	expense	NOUN
cblr-1740	234	26	incurred	incur	VERB
cblr-1740	234	27	in	in	ADP
cblr-1740	234	28	state	state	NOUN
cblr-1740	234	29	.	.	PUNCT
cblr-1740	235	1	if	if	SCONJ
cblr-1740	235	2	this	this	PRON
cblr-1740	235	3	were	be	AUX
cblr-1740	235	4	a	a	DET
cblr-1740	235	5	primary	primary	ADJ
cblr-1740	235	6	cause	cause	NOUN
cblr-1740	235	7	for	for	ADP
cblr-1740	235	8	the	the	DET
cblr-1740	235	9	variance	variance	NOUN
cblr-1740	235	10	,	,	PUNCT
cblr-1740	235	11	it	it	PRON
cblr-1740	235	12	would	would	AUX
cblr-1740	235	13	suggest	suggest	VERB
cblr-1740	235	14	that	that	SCONJ
cblr-1740	235	15	many	many	ADJ
cblr-1740	235	16	more	more	ADJ
cblr-1740	235	17	above	above	ADP
cblr-1740	235	18	-	-	PUNCT
cblr-1740	235	19	the	the	DET
cblr-1740	235	20	-	-	PUNCT
cblr-1740	235	21	line	line	NOUN
cblr-1740	235	22	workers	worker	NOUN
cblr-1740	235	23	(	(	PUNCT
cblr-1740	235	24	e.g.	e.g.	ADV
cblr-1740	235	25	,	,	PUNCT
cblr-1740	235	26	actors	actor	NOUN
cblr-1740	235	27	,	,	PUNCT
cblr-1740	235	28	producers	producer	NOUN
cblr-1740	235	29	,	,	PUNCT
cblr-1740	235	30	and	and	CCONJ
cblr-1740	235	31	directors	director	NOUN
cblr-1740	235	32	)	)	PUNCT
cblr-1740	235	33	live	live	VERB
cblr-1740	235	34	in	in	ADP
cblr-1740	235	35	california	california	PROPN
cblr-1740	235	36	rather	rather	ADV
cblr-1740	235	37	than	than	ADP
cblr-1740	235	38	new	new	PROPN
cblr-1740	235	39	york	york	PROPN
cblr-1740	235	40	.	.	PUNCT
cblr-1740	236	1	this	this	PRON
cblr-1740	236	2	also	also	ADV
cblr-1740	236	3	seems	seem	VERB
cblr-1740	236	4	unlikely	unlikely	ADJ
cblr-1740	236	5	to	to	PART
cblr-1740	236	6	be	be	AUX
cblr-1740	236	7	a	a	DET
cblr-1740	236	8	huge	huge	ADJ
cblr-1740	236	9	difference	difference	NOUN
cblr-1740	236	10	since	since	SCONJ
cblr-1740	236	11	anecdotally	anecdotally	ADV
cblr-1740	236	12	movie	movie	NOUN
cblr-1740	236	13	stars	star	NOUN
cblr-1740	236	14	choose	choose	VERB
cblr-1740	236	15	to	to	PART
cblr-1740	236	16	reside	reside	VERB
cblr-1740	236	17	in	in	ADP
cblr-1740	236	18	both	both	PRON
cblr-1740	236	19	in	in	ADP
cblr-1740	236	20	the	the	DET
cblr-1740	236	21	los	los	PROPN
cblr-1740	236	22	angeles	angeles	PROPN
cblr-1740	236	23	and	and	CCONJ
cblr-1740	236	24	new	new	PROPN
cblr-1740	236	25	york	york	PROPN
cblr-1740	236	26	city	city	PROPN
cblr-1740	236	27	areas	area	NOUN
cblr-1740	236	28	in	in	ADP
cblr-1740	236	29	large	large	ADJ
cblr-1740	236	30	numbers.68	numbers.68	NOUN
cblr-1740	236	31	the	the	DET
cblr-1740	236	32	other	other	ADJ
cblr-1740	236	33	factors	factor	NOUN
cblr-1740	236	34	the	the	DET
cblr-1740	236	35	laedc	laedc	PROPN
cblr-1740	236	36	study	study	NOUN
cblr-1740	236	37	cites	cite	VERB
cblr-1740	236	38	as	as	ADP
cblr-1740	236	39	contributing	contribute	VERB
cblr-1740	236	40	to	to	ADP
cblr-1740	236	41	california	california	PROPN
cblr-1740	236	42	’s	’s	PART
cblr-1740	236	43	tax	tax	NOUN
cblr-1740	236	44	credit	credit	NOUN
cblr-1740	236	45	’s	’s	PART
cblr-1740	236	46	strong	strong	ADJ
cblr-1740	236	47	performance	performance	NOUN
cblr-1740	236	48	are	be	AUX
cblr-1740	236	49	a	a	DET
cblr-1740	236	50	wellestablished	wellestablished	ADJ
cblr-1740	236	51	film	film	NOUN
cblr-1740	236	52	industry	industry	NOUN
cblr-1740	236	53	,	,	PUNCT
cblr-1740	236	54	a	a	DET
cblr-1740	236	55	large	large	ADJ
cblr-1740	236	56	and	and	CCONJ
cblr-1740	236	57	diversified	diversified	ADJ
cblr-1740	236	58	state	state	NOUN
cblr-1740	236	59	economy	economy	NOUN
cblr-1740	236	60	,	,	PUNCT
cblr-1740	236	61	relatively	relatively	ADV
cblr-1740	236	62	progressive	progressive	ADJ
cblr-1740	236	63	income	income	NOUN
cblr-1740	236	64	taxes	taxis	NOUN
cblr-1740	236	65	,	,	PUNCT
cblr-1740	236	66	and	and	CCONJ
cblr-1740	236	67	film	film	NOUN
cblr-1740	236	68	tax	tax	NOUN
cblr-1740	236	69	credits	credit	NOUN
cblr-1740	236	70	that	that	PRON
cblr-1740	236	71	are	be	AUX
cblr-1740	236	72	less	less	ADV
cblr-1740	236	73	generous	generous	ADJ
cblr-1740	236	74	than	than	ADP
cblr-1740	236	75	other	other	ADJ
cblr-1740	236	76	states.69	states.69	PROPN
cblr-1740	236	77	california	california	PROPN
cblr-1740	236	78	has	have	VERB
cblr-1740	236	79	more	more	ADJ
cblr-1740	236	80	than	than	ADP
cblr-1740	236	81	half	half	DET
cblr-1740	236	82	the	the	DET
cblr-1740	236	83	u.s	u.s	PROPN
cblr-1740	236	84	.	.	PROPN
cblr-1740	236	85	motion	motion	NOUN
cblr-1740	236	86	picture	picture	NOUN
cblr-1740	236	87	production	production	NOUN
cblr-1740	236	88	employment	employment	NOUN
cblr-1740	236	89	,	,	PUNCT
cblr-1740	236	90	compared	compare	VERB
cblr-1740	236	91	to	to	ADP
cblr-1740	236	92	new	new	PROPN
cblr-1740	236	93	york	york	PROPN
cblr-1740	236	94	’s	’s	PART
cblr-1740	236	95	slightly	slightly	ADV
cblr-1740	236	96	less	less	ADJ
cblr-1740	236	97	than	than	ADP
cblr-1740	236	98	quarter,70	quarter,70	NOUN
cblr-1740	236	99	which	which	PRON
cblr-1740	236	100	suggests	suggest	VERB
cblr-1740	236	101	that	that	SCONJ
cblr-1740	236	102	the	the	DET
cblr-1740	236	103	strength	strength	NOUN
cblr-1740	236	104	of	of	ADP
cblr-1740	236	105	supplier	supplier	NOUN
cblr-1740	236	106	networks	network	NOUN
cblr-1740	236	107	and	and	CCONJ
cblr-1740	236	108	the	the	DET
cblr-1740	236	109	film	film	NOUN
cblr-1740	236	110	industry	industry	NOUN
cblr-1740	236	111	in	in	ADP
cblr-1740	236	112	california	california	PROPN
cblr-1740	236	113	would	would	AUX
cblr-1740	236	114	be	be	AUX
cblr-1740	236	115	greater––resulting	greater––resulte	VERB
cblr-1740	236	116	in	in	ADP
cblr-1740	236	117	a	a	DET
cblr-1740	236	118	greater	great	ADJ
cblr-1740	236	119	multiplier	multipli	ADJ
cblr-1740	236	120	effect	effect	NOUN
cblr-1740	236	121	per	per	ADP
cblr-1740	236	122	dollar	dollar	NOUN
cblr-1740	236	123	of	of	ADP
cblr-1740	236	124	tax	tax	NOUN
cblr-1740	236	125	credit	credit	NOUN
cblr-1740	236	126	and	and	CCONJ
cblr-1740	236	127	less	less	ADJ
cblr-1740	236	128	leakage	leakage	NOUN
cblr-1740	236	129	in	in	ADP
cblr-1740	236	130	spending	spending	NOUN
cblr-1740	236	131	to	to	ADP
cblr-1740	236	132	other	other	ADJ
cblr-1740	236	133	states	state	NOUN
cblr-1740	236	134	.	.	PUNCT
cblr-1740	237	1	as	as	ADV
cblr-1740	237	2	well	well	ADV
cblr-1740	237	3	,	,	PUNCT
cblr-1740	237	4	california	california	PROPN
cblr-1740	237	5	’s	’s	PART
cblr-1740	237	6	tax	tax	NOUN
cblr-1740	237	7	credit	credit	NOUN
cblr-1740	237	8	offered	offer	VERB
cblr-1740	237	9	a	a	DET
cblr-1740	237	10	20	20	NUM
cblr-1740	237	11	%	%	NOUN
cblr-1740	237	12	to	to	PART
cblr-1740	237	13	25	25	NUM
cblr-1740	237	14	%	%	NOUN
cblr-1740	237	15	tax	tax	NOUN
cblr-1740	237	16	credit	credit	NOUN
cblr-1740	237	17	whereas	whereas	SCONJ
cblr-1740	237	18	new	new	PROPN
cblr-1740	237	19	york	york	PROPN
cblr-1740	237	20	offers	offer	VERB
cblr-1740	237	21	a	a	DET
cblr-1740	237	22	30	30	NUM
cblr-1740	237	23	%	%	NOUN
cblr-1740	237	24	tax	tax	NOUN
cblr-1740	237	25	credit.71	credit.71	NOUN
cblr-1740	237	26	this	this	PRON
cblr-1740	237	27	too	too	ADV
cblr-1740	237	28	may	may	AUX
cblr-1740	237	29	explain	explain	VERB
cblr-1740	237	30	why	why	SCONJ
cblr-1740	237	31	california	california	PROPN
cblr-1740	237	32	’s	’s	PART
cblr-1740	237	33	tax	tax	NOUN
cblr-1740	237	34	credit	credit	NOUN
cblr-1740	237	35	measures	measure	NOUN
cblr-1740	237	36	as	as	ADP
cblr-1740	237	37	more	more	ADV
cblr-1740	237	38	67	67	NUM
cblr-1740	237	39	laedc	laedc	NOUN
cblr-1740	237	40	,	,	PUNCT
cblr-1740	237	41	supra	supra	PROPN
cblr-1740	237	42	note	note	NOUN
cblr-1740	237	43	48	48	NUM
cblr-1740	237	44	,	,	PUNCT
cblr-1740	237	45	at	at	ADP
cblr-1740	237	46	1	1	NUM
cblr-1740	237	47	.	.	X
cblr-1740	237	48	68	68	NUM
cblr-1740	237	49	see	see	NOUN
cblr-1740	237	50	bos	bo	NOUN
cblr-1740	237	51	.	.	PUNCT
cblr-1740	238	1	consulting	consult	VERB
cblr-1740	238	2	grp	grp	PROPN
cblr-1740	238	3	.	.	PROPN
cblr-1740	238	4	,	,	PUNCT
cblr-1740	238	5	supra	supra	PROPN
cblr-1740	238	6	note	note	PROPN
cblr-1740	238	7	65	65	NUM
cblr-1740	238	8	,	,	PUNCT
cblr-1740	238	9	at	at	ADP
cblr-1740	238	10	7	7	NUM
cblr-1740	238	11	(	(	PUNCT
cblr-1740	238	12	listing	list	VERB
cblr-1740	238	13	as	as	ADP
cblr-1740	238	14	one	one	NUM
cblr-1740	238	15	factor	factor	NOUN
cblr-1740	238	16	that	that	PRON
cblr-1740	238	17	leads	lead	VERB
cblr-1740	238	18	to	to	ADP
cblr-1740	238	19	productions	production	NOUN
cblr-1740	238	20	filming	film	VERB
cblr-1740	238	21	in	in	ADP
cblr-1740	238	22	new	new	PROPN
cblr-1740	238	23	york	york	PROPN
cblr-1740	238	24	city	city	PROPN
cblr-1740	238	25	the	the	DET
cblr-1740	238	26	likelihood	likelihood	NOUN
cblr-1740	238	27	that	that	SCONJ
cblr-1740	238	28	the	the	DET
cblr-1740	238	29	lead	lead	ADJ
cblr-1740	238	30	actor	actor	NOUN
cblr-1740	238	31	or	or	CCONJ
cblr-1740	238	32	director	director	NOUN
cblr-1740	238	33	lives	live	VERB
cblr-1740	238	34	in	in	ADP
cblr-1740	238	35	new	new	PROPN
cblr-1740	238	36	york	york	PROPN
cblr-1740	238	37	city	city	PROPN
cblr-1740	238	38	and	and	CCONJ
cblr-1740	238	39	prefers	prefer	VERB
cblr-1740	238	40	to	to	PART
cblr-1740	238	41	film	film	VERB
cblr-1740	238	42	locally	locally	ADV
cblr-1740	238	43	)	)	PUNCT
cblr-1740	238	44	.	.	PUNCT
cblr-1740	239	1	69	69	NUM
cblr-1740	239	2	laedc	laedc	NOUN
cblr-1740	239	3	,	,	PUNCT
cblr-1740	239	4	supra	supra	PROPN
cblr-1740	239	5	note	note	NOUN
cblr-1740	239	6	48	48	NUM
cblr-1740	239	7	,	,	PUNCT
cblr-1740	239	8	at	at	ADP
cblr-1740	239	9	8	8	NUM
cblr-1740	239	10	.	.	X
cblr-1740	239	11	70	70	NUM
cblr-1740	239	12	lao	lao	PROPN
cblr-1740	239	13	,	,	PUNCT
cblr-1740	239	14	supra	supra	PROPN
cblr-1740	239	15	note	note	PROPN
cblr-1740	239	16	50	50	NUM
cblr-1740	239	17	,	,	PUNCT
cblr-1740	239	18	at	at	ADP
cblr-1740	239	19	10	10	NUM
cblr-1740	239	20	.	.	PUNCT
cblr-1740	240	1	71	71	NUM
cblr-1740	240	2	see	see	VERB
cblr-1740	240	3	supra	supra	PROPN
cblr-1740	240	4	notes	note	NOUN
cblr-1740	240	5	12	12	NUM
cblr-1740	240	6	,	,	PUNCT
cblr-1740	240	7	31	31	NUM
cblr-1740	240	8	and	and	CCONJ
cblr-1740	240	9	accompanying	accompany	VERB
cblr-1740	240	10	text	text	NOUN
cblr-1740	240	11	.	.	PUNCT
cblr-1740	241	1	xu	xu	PROPN
cblr-1740	241	2	–	–	PUNCT
cblr-1740	242	1	final	final	ADJ
cblr-1740	242	2	no	no	NOUN
cblr-1740	242	3	.	.	PUNCT
cblr-1740	243	1	2:426	2:426	NUM
cblr-1740	243	2	]	]	X
cblr-1740	243	3	film	film	NOUN
cblr-1740	243	4	production	production	NOUN
cblr-1740	243	5	tax	tax	NOUN
cblr-1740	243	6	credits	credit	NOUN
cblr-1740	243	7	445	445	NUM
cblr-1740	243	8	efficient	efficient	ADJ
cblr-1740	243	9	.	.	PUNCT
cblr-1740	244	1	the	the	DET
cblr-1740	244	2	other	other	ADJ
cblr-1740	244	3	two	two	NUM
cblr-1740	244	4	rationales	rationale	NOUN
cblr-1740	244	5	would	would	AUX
cblr-1740	244	6	not	not	PART
cblr-1740	244	7	seem	seem	VERB
cblr-1740	244	8	to	to	PART
cblr-1740	244	9	apply	apply	VERB
cblr-1740	244	10	to	to	ADP
cblr-1740	244	11	a	a	DET
cblr-1740	244	12	california	california	PROPN
cblr-1740	244	13	/	/	SYM
cblr-1740	244	14	new	new	PROPN
cblr-1740	244	15	york	york	PROPN
cblr-1740	244	16	comparison	comparison	NOUN
cblr-1740	244	17	.	.	PUNCT
cblr-1740	245	1	new	new	PROPN
cblr-1740	245	2	york	york	PROPN
cblr-1740	245	3	also	also	ADV
cblr-1740	245	4	has	have	VERB
cblr-1740	245	5	a	a	DET
cblr-1740	245	6	similarly	similarly	ADV
cblr-1740	245	7	large	large	ADJ
cblr-1740	245	8	and	and	CCONJ
cblr-1740	245	9	diversified	diversified	ADJ
cblr-1740	245	10	state	state	NOUN
cblr-1740	245	11	economy	economy	NOUN
cblr-1740	245	12	,	,	PUNCT
cblr-1740	245	13	and	and	CCONJ
cblr-1740	245	14	is	be	AUX
cblr-1740	245	15	also	also	ADV
cblr-1740	245	16	a	a	DET
cblr-1740	245	17	location	location	NOUN
cblr-1740	245	18	where	where	SCONJ
cblr-1740	245	19	those	those	PRON
cblr-1740	245	20	who	who	PRON
cblr-1740	245	21	work	work	VERB
cblr-1740	245	22	in	in	ADP
cblr-1740	245	23	the	the	DET
cblr-1740	245	24	entertainment	entertainment	NOUN
cblr-1740	245	25	industry	industry	NOUN
cblr-1740	245	26	would	would	AUX
cblr-1740	245	27	want	want	VERB
cblr-1740	245	28	to	to	PART
cblr-1740	245	29	live	live	VERB
cblr-1740	245	30	,	,	PUNCT
cblr-1740	245	31	buy	buy	VERB
cblr-1740	245	32	property	property	NOUN
cblr-1740	245	33	,	,	PUNCT
cblr-1740	245	34	and	and	CCONJ
cblr-1740	245	35	spend	spend	VERB
cblr-1740	245	36	their	their	PRON
cblr-1740	245	37	earnings	earning	NOUN
cblr-1740	245	38	.	.	PUNCT
cblr-1740	246	1	also	also	ADV
cblr-1740	246	2	,	,	PUNCT
cblr-1740	246	3	new	new	PROPN
cblr-1740	246	4	york	york	PROPN
cblr-1740	246	5	’s	’s	PART
cblr-1740	246	6	income	income	NOUN
cblr-1740	246	7	taxes	taxis	NOUN
cblr-1740	246	8	are	be	AUX
cblr-1740	246	9	fairly	fairly	ADV
cblr-1740	246	10	comparable	comparable	ADJ
cblr-1740	246	11	to	to	ADP
cblr-1740	246	12	california’s.72	california’s.72	NOUN
cblr-1740	246	13	given	give	VERB
cblr-1740	246	14	that	that	SCONJ
cblr-1740	246	15	differences	difference	NOUN
cblr-1740	246	16	between	between	ADP
cblr-1740	246	17	the	the	DET
cblr-1740	246	18	states	state	NOUN
cblr-1740	246	19	are	be	AUX
cblr-1740	246	20	unlikely	unlikely	ADJ
cblr-1740	246	21	to	to	PART
cblr-1740	246	22	account	account	VERB
cblr-1740	246	23	for	for	ADP
cblr-1740	246	24	all	all	PRON
cblr-1740	246	25	or	or	CCONJ
cblr-1740	246	26	even	even	ADV
cblr-1740	246	27	many	many	ADJ
cblr-1740	246	28	of	of	ADP
cblr-1740	246	29	the	the	DET
cblr-1740	246	30	differences	difference	NOUN
cblr-1740	246	31	in	in	ADP
cblr-1740	246	32	measured	measured	ADJ
cblr-1740	246	33	efficacy	efficacy	NOUN
cblr-1740	246	34	of	of	ADP
cblr-1740	246	35	tax	tax	NOUN
cblr-1740	246	36	credit	credit	NOUN
cblr-1740	246	37	programs	program	NOUN
cblr-1740	246	38	described	describe	VERB
cblr-1740	246	39	above	above	ADV
cblr-1740	246	40	,	,	PUNCT
cblr-1740	246	41	perhaps	perhaps	ADV
cblr-1740	246	42	methodology	methodology	NOUN
cblr-1740	246	43	of	of	ADP
cblr-1740	246	44	analysis	analysis	NOUN
cblr-1740	246	45	can	can	AUX
cblr-1740	246	46	explain	explain	VERB
cblr-1740	246	47	the	the	DET
cblr-1740	246	48	differences	difference	NOUN
cblr-1740	246	49	.	.	PUNCT
cblr-1740	247	1	the	the	DET
cblr-1740	247	2	methodological	methodological	ADJ
cblr-1740	247	3	concerns	concern	NOUN
cblr-1740	247	4	and	and	CCONJ
cblr-1740	247	5	differences	difference	NOUN
cblr-1740	247	6	between	between	ADP
cblr-1740	247	7	the	the	DET
cblr-1740	247	8	california	california	PROPN
cblr-1740	247	9	and	and	CCONJ
cblr-1740	247	10	new	new	PROPN
cblr-1740	247	11	york	york	PROPN
cblr-1740	247	12	studies	study	NOUN
cblr-1740	247	13	are	be	AUX
cblr-1740	247	14	discussed	discuss	VERB
cblr-1740	247	15	below	below	ADV
cblr-1740	247	16	.	.	PUNCT
cblr-1740	248	1	c.	c.	NOUN
cblr-1740	248	2	critique	critique	PROPN
cblr-1740	248	3	of	of	ADP
cblr-1740	248	4	empirical	empirical	ADJ
cblr-1740	248	5	studies	study	NOUN
cblr-1740	248	6	these	these	DET
cblr-1740	248	7	impact	impact	NOUN
cblr-1740	248	8	analyses	analysis	NOUN
cblr-1740	248	9	are	be	AUX
cblr-1740	248	10	useful	useful	ADJ
cblr-1740	248	11	in	in	ADP
cblr-1740	248	12	comparing	compare	VERB
cblr-1740	248	13	variations	variation	NOUN
cblr-1740	248	14	between	between	ADP
cblr-1740	248	15	state	state	NOUN
cblr-1740	248	16	programs	program	NOUN
cblr-1740	248	17	and	and	CCONJ
cblr-1740	248	18	help	help	VERB
cblr-1740	248	19	explain	explain	VERB
cblr-1740	248	20	trends	trend	NOUN
cblr-1740	248	21	in	in	ADP
cblr-1740	248	22	the	the	DET
cblr-1740	248	23	film	film	NOUN
cblr-1740	248	24	industry	industry	NOUN
cblr-1740	248	25	.	.	PUNCT
cblr-1740	249	1	however	however	ADV
cblr-1740	249	2	,	,	PUNCT
cblr-1740	249	3	they	they	PRON
cblr-1740	249	4	may	may	AUX
cblr-1740	249	5	be	be	AUX
cblr-1740	249	6	flawed	flaw	VERB
cblr-1740	249	7	in	in	ADP
cblr-1740	249	8	their	their	PRON
cblr-1740	249	9	research	research	NOUN
cblr-1740	249	10	query	query	NOUN
cblr-1740	249	11	.	.	PUNCT
cblr-1740	250	1	state	state	NOUN
cblr-1740	250	2	-	-	PUNCT
cblr-1740	250	3	commissioned	commission	VERB
cblr-1740	250	4	studies	study	NOUN
cblr-1740	250	5	are	be	AUX
cblr-1740	250	6	influenced	influence	VERB
cblr-1740	250	7	by	by	ADP
cblr-1740	250	8	what	what	PRON
cblr-1740	250	9	sorts	sort	NOUN
cblr-1740	250	10	of	of	ADP
cblr-1740	250	11	analyses	analysis	NOUN
cblr-1740	250	12	are	be	AUX
cblr-1740	250	13	feasible	feasible	ADJ
cblr-1740	250	14	,	,	PUNCT
cblr-1740	250	15	what	what	DET
cblr-1740	250	16	data	datum	NOUN
cblr-1740	250	17	is	be	AUX
cblr-1740	250	18	measurable	measurable	ADJ
cblr-1740	250	19	,	,	PUNCT
cblr-1740	250	20	and	and	CCONJ
cblr-1740	250	21	what	what	PRON
cblr-1740	250	22	is	be	AUX
cblr-1740	250	23	politically	politically	ADV
cblr-1740	250	24	palatable	palatable	ADJ
cblr-1740	250	25	.	.	PUNCT
cblr-1740	251	1	the	the	DET
cblr-1740	251	2	laedc	laedc	PROPN
cblr-1740	251	3	study	study	PROPN
cblr-1740	251	4	produced	produce	VERB
cblr-1740	251	5	an	an	DET
cblr-1740	251	6	impact	impact	NOUN
cblr-1740	251	7	ratio	ratio	NOUN
cblr-1740	251	8	described	describe	VERB
cblr-1740	251	9	as	as	ADP
cblr-1740	251	10	“	"	PUNCT
cblr-1740	251	11	measur[ing	measur[ing	NOUN
cblr-1740	251	12	]	]	PUNCT
cblr-1740	251	13	the	the	DET
cblr-1740	251	14	economic	economic	ADJ
cblr-1740	251	15	and	and	CCONJ
cblr-1740	251	16	fiscal	fiscal	ADJ
cblr-1740	251	17	impacts	impact	NOUN
cblr-1740	251	18	in	in	ADP
cblr-1740	251	19	terms	term	NOUN
cblr-1740	251	20	of	of	ADP
cblr-1740	251	21	the	the	DET
cblr-1740	251	22	current	current	ADJ
cblr-1740	251	23	dollar	dollar	NOUN
cblr-1740	251	24	value	value	NOUN
cblr-1740	251	25	of	of	ADP
cblr-1740	251	26	the	the	DET
cblr-1740	251	27	discounted	discount	VERB
cblr-1740	251	28	tax	tax	NOUN
cblr-1740	251	29	credit	credit	NOUN
cblr-1740	251	30	certificates	certificate	NOUN
cblr-1740	251	31	issued	issue	VERB
cblr-1740	251	32	.	.	PUNCT
cblr-1740	252	1	”73	”73	PUNCT
cblr-1740	253	1	from	from	ADP
cblr-1740	253	2	a	a	DET
cblr-1740	253	3	fiscal	fiscal	ADJ
cblr-1740	253	4	perspective	perspective	NOUN
cblr-1740	253	5	,	,	PUNCT
cblr-1740	253	6	the	the	DET
cblr-1740	253	7	study	study	NOUN
cblr-1740	253	8	claims	claim	VERB
cblr-1740	253	9	“	"	PUNCT
cblr-1740	253	10	for	for	SCONJ
cblr-1740	253	11	each	each	DET
cblr-1740	253	12	dollar	dollar	NOUN
cblr-1740	253	13	of	of	ADP
cblr-1740	253	14	tax	tax	NOUN
cblr-1740	253	15	credit	credit	NOUN
cblr-1740	253	16	certificate	certificate	NOUN
cblr-1740	253	17	issued	issue	VERB
cblr-1740	253	18	,	,	PUNCT
cblr-1740	253	19	$	$	SYM
cblr-1740	253	20	1.11	1.11	NUM
cblr-1740	253	21	was	be	AUX
cblr-1740	253	22	returned	return	VERB
cblr-1740	253	23	to	to	ADP
cblr-1740	253	24	local	local	ADJ
cblr-1740	253	25	and	and	CCONJ
cblr-1740	253	26	state	state	NOUN
cblr-1740	253	27	governments	government	NOUN
cblr-1740	253	28	,	,	PUNCT
cblr-1740	253	29	which	which	PRON
cblr-1740	253	30	is	be	AUX
cblr-1740	253	31	the	the	DET
cblr-1740	253	32	real	real	ADJ
cblr-1740	253	33	rate	rate	NOUN
cblr-1740	253	34	of	of	ADP
cblr-1740	253	35	return	return	NOUN
cblr-1740	253	36	on	on	ADP
cblr-1740	253	37	the	the	DET
cblr-1740	253	38	investment	investment	NOUN
cblr-1740	253	39	of	of	ADP
cblr-1740	253	40	public	public	ADJ
cblr-1740	253	41	funds	fund	NOUN
cblr-1740	253	42	.	.	PUNCT
cblr-1740	254	1	”74	”74	PUNCT
cblr-1740	254	2	some	some	PRON
cblr-1740	254	3	of	of	ADP
cblr-1740	254	4	the	the	DET
cblr-1740	254	5	academic	academic	ADJ
cblr-1740	254	6	policy	policy	NOUN
cblr-1740	254	7	72	72	NUM
cblr-1740	254	8	see	see	VERB
cblr-1740	254	9	shan	shan	PROPN
cblr-1740	254	10	li	li	PROPN
cblr-1740	254	11	,	,	PUNCT
cblr-1740	254	12	california	california	PROPN
cblr-1740	254	13	second	second	ADJ
cblr-1740	254	14	only	only	ADV
cblr-1740	254	15	to	to	ADP
cblr-1740	254	16	new	new	PROPN
cblr-1740	254	17	york	york	PROPN
cblr-1740	254	18	in	in	ADP
cblr-1740	254	19	high	high	ADJ
cblr-1740	254	20	taxes	taxis	NOUN
cblr-1740	254	21	,	,	PUNCT
cblr-1740	254	22	study	study	NOUN
cblr-1740	254	23	says	say	VERB
cblr-1740	254	24	,	,	PUNCT
cblr-1740	255	1	l.a	l.a	PROPN
cblr-1740	255	2	.	.	PROPN
cblr-1740	255	3	times	times	PROPN
cblr-1740	255	4	(	(	PUNCT
cblr-1740	255	5	mar	mar	PROPN
cblr-1740	255	6	.	.	PROPN
cblr-1740	255	7	20	20	NUM
cblr-1740	255	8	,	,	PUNCT
cblr-1740	255	9	2014	2014	NUM
cblr-1740	255	10	)	)	PUNCT
cblr-1740	255	11	,	,	PUNCT
cblr-1740	255	12	http://articles.latimes.com/2014/	http://articles.latimes.com/2014/	X
cblr-1740	255	13	mar/20	mar/20	PROPN
cblr-1740	255	14	/	/	SYM
cblr-1740	255	15	business	business	NOUN
cblr-1740	255	16	/	/	SYM
cblr-1740	255	17	la	la	NOUN
cblr-1740	255	18	-	-	PUNCT
cblr-1740	255	19	fi	fi	NOUN
cblr-1740	255	20	-	-	ADJ
cblr-1740	255	21	mo	mo	ADJ
cblr-1740	255	22	-	-	PUNCT
cblr-1740	255	23	taxes	taxis	NOUN
cblr-1740	255	24	-	-	PUNCT
cblr-1740	255	25	states-20140320	states-20140320	NOUN
cblr-1740	255	26	[	[	X
cblr-1740	255	27	https://perma.cc/r8y6b534	https://perma.cc/r8y6b534	X
cblr-1740	255	28	]	]	X
cblr-1740	255	29	(	(	PUNCT
cblr-1740	255	30	“	"	PUNCT
cblr-1740	255	31	those	those	PRON
cblr-1740	255	32	living	live	VERB
cblr-1740	255	33	in	in	ADP
cblr-1740	255	34	the	the	DET
cblr-1740	255	35	golden	golden	ADJ
cblr-1740	255	36	state	state	NOUN
cblr-1740	255	37	shell	shell	VERB
cblr-1740	255	38	out	out	ADP
cblr-1740	255	39	about	about	ADP
cblr-1740	255	40	$	$	SYM
cblr-1740	255	41	9,509	9,509	NUM
cblr-1740	255	42	for	for	ADP
cblr-1740	255	43	state	state	NOUN
cblr-1740	255	44	and	and	CCONJ
cblr-1740	255	45	local	local	ADJ
cblr-1740	255	46	taxes	taxis	NOUN
cblr-1740	255	47	,	,	PUNCT
cblr-1740	255	48	36	36	NUM
cblr-1740	255	49	%	%	NOUN
cblr-1740	255	50	more	more	ADJ
cblr-1740	255	51	than	than	ADP
cblr-1740	255	52	the	the	DET
cblr-1740	255	53	national	national	ADJ
cblr-1740	255	54	average	average	NOUN
cblr-1740	255	55	.	.	PUNCT
cblr-1740	256	1	new	new	PROPN
cblr-1740	256	2	york	york	PROPN
cblr-1740	256	3	residents	resident	NOUN
cblr-1740	256	4	pay	pay	VERB
cblr-1740	256	5	$	$	SYM
cblr-1740	256	6	9,718	9,718	NUM
cblr-1740	256	7	,	,	PUNCT
cblr-1740	256	8	or	or	CCONJ
cblr-1740	256	9	nearly	nearly	ADV
cblr-1740	256	10	40	40	NUM
cblr-1740	256	11	%	%	NOUN
cblr-1740	256	12	more	more	ADJ
cblr-1740	256	13	than	than	ADP
cblr-1740	256	14	what	what	PRON
cblr-1740	256	15	people	people	NOUN
cblr-1740	256	16	pay	pay	VERB
cblr-1740	256	17	on	on	ADP
cblr-1740	256	18	average	average	ADJ
cblr-1740	256	19	in	in	ADP
cblr-1740	256	20	the	the	DET
cblr-1740	256	21	country	country	NOUN
cblr-1740	256	22	.	.	PUNCT
cblr-1740	256	23	”	"	PUNCT
cblr-1740	256	24	)	)	PUNCT
cblr-1740	256	25	.	.	PUNCT
cblr-1740	257	1	73	73	NUM
cblr-1740	257	2	laedc	laedc	NOUN
cblr-1740	257	3	,	,	PUNCT
cblr-1740	257	4	supra	supra	PROPN
cblr-1740	257	5	note	note	NOUN
cblr-1740	257	6	48	48	NUM
cblr-1740	257	7	,	,	PUNCT
cblr-1740	257	8	at	at	ADP
cblr-1740	257	9	1	1	NUM
cblr-1740	257	10	.	.	X
cblr-1740	257	11	74	74	NUM
cblr-1740	258	1	i	i	PROPN
cblr-1740	258	2	d.	d.	PROPN
cblr-1740	258	3	xu	xu	PROPN
cblr-1740	259	1	–	–	PUNCT
cblr-1740	259	2	final	final	ADJ
cblr-1740	259	3	446	446	NUM
cblr-1740	259	4	columbia	columbia	PROPN
cblr-1740	259	5	business	business	NOUN
cblr-1740	259	6	law	law	PROPN
cblr-1740	259	7	review	review	NOUN
cblr-1740	260	1	[	[	X
cblr-1740	260	2	vol	vol	NOUN
cblr-1740	260	3	.	.	NOUN
cblr-1740	260	4	2016	2016	NUM
cblr-1740	260	5	analysis	analysis	NOUN
cblr-1740	260	6	argues	argue	VERB
cblr-1740	260	7	state	state	NOUN
cblr-1740	260	8	and	and	CCONJ
cblr-1740	260	9	municipal	municipal	ADJ
cblr-1740	260	10	revenue	revenue	NOUN
cblr-1740	260	11	should	should	AUX
cblr-1740	260	12	be	be	AUX
cblr-1740	260	13	considered	consider	VERB
cblr-1740	260	14	equivalent	equivalent	ADJ
cblr-1740	260	15	,	,	PUNCT
cblr-1740	260	16	since	since	SCONJ
cblr-1740	260	17	tax	tax	NOUN
cblr-1740	260	18	dollars	dollar	NOUN
cblr-1740	260	19	are	be	AUX
cblr-1740	260	20	going	go	VERB
cblr-1740	260	21	into	into	ADP
cblr-1740	260	22	a	a	DET
cblr-1740	260	23	collective	collective	ADJ
cblr-1740	260	24	public	public	ADJ
cblr-1740	260	25	purse.75	purse.75	NOUN
cblr-1740	260	26	however	however	ADV
cblr-1740	260	27	,	,	PUNCT
cblr-1740	260	28	from	from	ADP
cblr-1740	260	29	the	the	DET
cblr-1740	260	30	perspective	perspective	NOUN
cblr-1740	260	31	of	of	ADP
cblr-1740	260	32	state	state	NOUN
cblr-1740	260	33	legislators	legislator	NOUN
cblr-1740	260	34	,	,	PUNCT
cblr-1740	260	35	municipal	municipal	ADJ
cblr-1740	260	36	tax	tax	NOUN
cblr-1740	260	37	revenue	revenue	NOUN
cblr-1740	260	38	is	be	AUX
cblr-1740	260	39	different	different	ADJ
cblr-1740	260	40	from	from	ADP
cblr-1740	260	41	state	state	NOUN
cblr-1740	260	42	tax	tax	NOUN
cblr-1740	260	43	revenue	revenue	NOUN
cblr-1740	260	44	.	.	PUNCT
cblr-1740	261	1	the	the	DET
cblr-1740	261	2	california	california	PROPN
cblr-1740	261	3	legislative	legislative	ADJ
cblr-1740	261	4	analyst	analyst	NOUN
cblr-1740	261	5	’s	’s	PART
cblr-1740	261	6	office	office	NOUN
cblr-1740	261	7	(	(	PUNCT
cblr-1740	261	8	“	"	PUNCT
cblr-1740	261	9	lao	lao	PROPN
cblr-1740	261	10	”	"	PUNCT
cblr-1740	261	11	)	)	PUNCT
cblr-1740	261	12	criticized	criticize	VERB
cblr-1740	261	13	the	the	DET
cblr-1740	261	14	laedc	laedc	PROPN
cblr-1740	261	15	’s	’s	PART
cblr-1740	261	16	$	$	SYM
cblr-1740	261	17	1.11	1.11	NUM
cblr-1740	261	18	roi	roi	NOUN
cblr-1740	261	19	figure	figure	NOUN
cblr-1740	261	20	as	as	ADP
cblr-1740	261	21	an	an	DET
cblr-1740	261	22	overstatement	overstatement	NOUN
cblr-1740	261	23	of	of	ADP
cblr-1740	261	24	the	the	DET
cblr-1740	261	25	fiscal	fiscal	ADJ
cblr-1740	261	26	impact	impact	NOUN
cblr-1740	261	27	because	because	SCONJ
cblr-1740	261	28	the	the	DET
cblr-1740	261	29	figure	figure	NOUN
cblr-1740	261	30	includes	include	VERB
cblr-1740	261	31	“	"	PUNCT
cblr-1740	261	32	local	local	ADJ
cblr-1740	261	33	tax	tax	NOUN
cblr-1740	261	34	revenue	revenue	NOUN
cblr-1740	261	35	,	,	PUNCT
cblr-1740	261	36	fees	fee	NOUN
cblr-1740	261	37	for	for	ADP
cblr-1740	261	38	services	service	NOUN
cblr-1740	261	39	,	,	PUNCT
cblr-1740	261	40	and	and	CCONJ
cblr-1740	261	41	payments	payment	NOUN
cblr-1740	261	42	for	for	ADP
cblr-1740	261	43	unemployment	unemployment	NOUN
cblr-1740	261	44	benefits	benefit	NOUN
cblr-1740	261	45	”	"	PUNCT
cblr-1740	261	46	;	;	PUNCT
cblr-1740	261	47	it	it	PRON
cblr-1740	261	48	noted	note	VERB
cblr-1740	261	49	that	that	SCONJ
cblr-1740	261	50	the	the	DET
cblr-1740	261	51	disaggregated	disaggregate	VERB
cblr-1740	261	52	measurement	measurement	NOUN
cblr-1740	261	53	of	of	ADP
cblr-1740	261	54	“	"	PUNCT
cblr-1740	261	55	sales	sale	NOUN
cblr-1740	261	56	and	and	CCONJ
cblr-1740	261	57	use	use	VERB
cblr-1740	261	58	tax	tax	NOUN
cblr-1740	261	59	,	,	PUNCT
cblr-1740	261	60	personal	personal	ADJ
cblr-1740	261	61	income	income	NOUN
cblr-1740	261	62	tax	tax	NOUN
cblr-1740	261	63	,	,	PUNCT
cblr-1740	261	64	corporation	corporation	NOUN
cblr-1740	261	65	tax	tax	NOUN
cblr-1740	261	66	,	,	PUNCT
cblr-1740	261	67	and	and	CCONJ
cblr-1740	261	68	other	other	ADJ
cblr-1740	261	69	tax	tax	NOUN
cblr-1740	261	70	revenue	revenue	NOUN
cblr-1740	261	71	the	the	DET
cblr-1740	261	72	state	state	NOUN
cblr-1740	261	73	receives	receive	VERB
cblr-1740	261	74	or	or	CCONJ
cblr-1740	261	75	that	that	PRON
cblr-1740	261	76	directly	directly	ADV
cblr-1740	261	77	reduces	reduce	VERB
cblr-1740	261	78	state	state	NOUN
cblr-1740	261	79	costs	cost	NOUN
cblr-1740	261	80	”	"	PUNCT
cblr-1740	261	81	yielded	yield	VERB
cblr-1740	261	82	a	a	DET
cblr-1740	261	83	roi	roi	NOUN
cblr-1740	261	84	of	of	ADP
cblr-1740	261	85	$	$	SYM
cblr-1740	261	86	0.65.76	0.65.76	NUM
cblr-1740	261	87	arguably	arguably	ADV
cblr-1740	261	88	,	,	PUNCT
cblr-1740	261	89	since	since	SCONJ
cblr-1740	261	90	the	the	DET
cblr-1740	261	91	state	state	NOUN
cblr-1740	261	92	government	government	NOUN
cblr-1740	261	93	provides	provide	VERB
cblr-1740	261	94	the	the	DET
cblr-1740	261	95	tax	tax	NOUN
cblr-1740	261	96	credit	credit	NOUN
cblr-1740	261	97	,	,	PUNCT
cblr-1740	261	98	the	the	DET
cblr-1740	261	99	measure	measure	NOUN
cblr-1740	261	100	of	of	ADP
cblr-1740	261	101	roi	roi	NOUN
cblr-1740	261	102	should	should	AUX
cblr-1740	261	103	only	only	ADV
cblr-1740	261	104	include	include	VERB
cblr-1740	261	105	funds	fund	NOUN
cblr-1740	261	106	that	that	PRON
cblr-1740	261	107	return	return	VERB
cblr-1740	261	108	to	to	ADP
cblr-1740	261	109	the	the	DET
cblr-1740	261	110	state	state	NOUN
cblr-1740	261	111	government	government	NOUN
cblr-1740	261	112	entity	entity	NOUN
cblr-1740	261	113	as	as	ADP
cblr-1740	261	114	tax	tax	NOUN
cblr-1740	261	115	revenue	revenue	NOUN
cblr-1740	261	116	.	.	PUNCT
cblr-1740	262	1	tax	tax	NOUN
cblr-1740	262	2	revenue	revenue	NOUN
cblr-1740	262	3	flowing	flow	VERB
cblr-1740	262	4	to	to	ADP
cblr-1740	262	5	municipal	municipal	ADJ
cblr-1740	262	6	government	government	NOUN
cblr-1740	262	7	entities	entity	NOUN
cblr-1740	262	8	highlights	highlight	VERB
cblr-1740	262	9	the	the	DET
cblr-1740	262	10	positive	positive	ADJ
cblr-1740	262	11	multiplier	multipli	ADJ
cblr-1740	262	12	effects	effect	NOUN
cblr-1740	262	13	arising	arise	VERB
cblr-1740	262	14	from	from	ADP
cblr-1740	262	15	state	state	NOUN
cblr-1740	262	16	tax	tax	NOUN
cblr-1740	262	17	policy	policy	NOUN
cblr-1740	262	18	,	,	PUNCT
cblr-1740	262	19	but	but	CCONJ
cblr-1740	262	20	should	should	AUX
cblr-1740	262	21	not	not	PART
cblr-1740	262	22	be	be	AUX
cblr-1740	262	23	included	include	VERB
cblr-1740	262	24	in	in	ADP
cblr-1740	262	25	the	the	DET
cblr-1740	262	26	state	state	NOUN
cblr-1740	262	27	’s	’s	PART
cblr-1740	262	28	calculation	calculation	NOUN
cblr-1740	262	29	of	of	ADP
cblr-1740	262	30	its	its	PRON
cblr-1740	262	31	costs	cost	NOUN
cblr-1740	262	32	or	or	CCONJ
cblr-1740	262	33	benefits	benefit	NOUN
cblr-1740	262	34	arising	arise	VERB
cblr-1740	262	35	from	from	ADP
cblr-1740	262	36	the	the	DET
cblr-1740	262	37	credit	credit	NOUN
cblr-1740	262	38	.	.	PUNCT
cblr-1740	263	1	on	on	ADP
cblr-1740	263	2	the	the	DET
cblr-1740	263	3	other	other	ADJ
cblr-1740	263	4	hand	hand	NOUN
cblr-1740	263	5	and	and	CCONJ
cblr-1740	263	6	consistent	consistent	ADJ
cblr-1740	263	7	with	with	ADP
cblr-1740	263	8	the	the	DET
cblr-1740	263	9	california	california	PROPN
cblr-1740	263	10	laedc	laedc	PROPN
cblr-1740	263	11	study	study	PROPN
cblr-1740	263	12	,	,	PUNCT
cblr-1740	263	13	the	the	DET
cblr-1740	263	14	camoin	camoin	NOUN
cblr-1740	263	15	study	study	NOUN
cblr-1740	263	16	from	from	ADP
cblr-1740	263	17	new	new	PROPN
cblr-1740	263	18	york	york	PROPN
cblr-1740	263	19	also	also	ADV
cblr-1740	263	20	includes	include	VERB
cblr-1740	263	21	tax	tax	NOUN
cblr-1740	263	22	revenue	revenue	NOUN
cblr-1740	263	23	to	to	ADP
cblr-1740	263	24	new	new	PROPN
cblr-1740	263	25	york	york	PROPN
cblr-1740	263	26	city	city	PROPN
cblr-1740	263	27	and	and	CCONJ
cblr-1740	263	28	other	other	ADJ
cblr-1740	263	29	new	new	PROPN
cblr-1740	263	30	york	york	PROPN
cblr-1740	263	31	state	state	NOUN
cblr-1740	263	32	municipalities	municipality	NOUN
cblr-1740	263	33	in	in	ADP
cblr-1740	263	34	its	its	PRON
cblr-1740	263	35	widely	widely	ADV
cblr-1740	263	36	cited	cite	VERB
cblr-1740	263	37	roi	roi	NOUN
cblr-1740	263	38	of	of	ADP
cblr-1740	263	39	$	$	SYM
cblr-1740	263	40	1.09	1.09	NUM
cblr-1740	263	41	per	per	ADP
cblr-1740	263	42	dollar	dollar	NOUN
cblr-1740	263	43	of	of	ADP
cblr-1740	263	44	tax	tax	NOUN
cblr-1740	263	45	credit.77	credit.77	NOUN
cblr-1740	263	46	a	a	DET
cblr-1740	263	47	more	more	ADV
cblr-1740	263	48	analytically	analytically	ADV
cblr-1740	263	49	accurate	accurate	ADJ
cblr-1740	263	50	inquiry	inquiry	NOUN
cblr-1740	263	51	into	into	ADP
cblr-1740	263	52	roi	roi	NOUN
cblr-1740	263	53	demands	demand	NOUN
cblr-1740	263	54	considering	consider	VERB
cblr-1740	263	55	the	the	DET
cblr-1740	263	56	opportunity	opportunity	NOUN
cblr-1740	263	57	cost	cost	NOUN
cblr-1740	263	58	of	of	ADP
cblr-1740	263	59	a	a	DET
cblr-1740	263	60	film	film	NOUN
cblr-1740	263	61	production	production	NOUN
cblr-1740	263	62	tax	tax	NOUN
cblr-1740	263	63	credit	credit	NOUN
cblr-1740	263	64	.	.	PUNCT
cblr-1740	264	1	the	the	DET
cblr-1740	264	2	question	question	NOUN
cblr-1740	264	3	ought	ought	AUX
cblr-1740	264	4	not	not	PART
cblr-1740	264	5	be	be	AUX
cblr-1740	264	6	how	how	SCONJ
cblr-1740	264	7	much	much	ADJ
cblr-1740	264	8	is	be	AUX
cblr-1740	264	9	returned	return	VERB
cblr-1740	264	10	to	to	ADP
cblr-1740	264	11	the	the	DET
cblr-1740	264	12	state	state	NOUN
cblr-1740	264	13	government	government	NOUN
cblr-1740	264	14	in	in	ADP
cblr-1740	264	15	tax	tax	NOUN
cblr-1740	264	16	revenue	revenue	NOUN
cblr-1740	264	17	per	per	ADP
cblr-1740	264	18	tax	tax	NOUN
cblr-1740	264	19	credit	credit	NOUN
cblr-1740	264	20	dollar	dollar	NOUN
cblr-1740	264	21	,	,	PUNCT
cblr-1740	264	22	but	but	CCONJ
cblr-1740	264	23	rather	rather	ADV
cblr-1740	264	24	,	,	PUNCT
cblr-1740	264	25	what	what	PRON
cblr-1740	264	26	would	would	AUX
cblr-1740	264	27	the	the	DET
cblr-1740	264	28	fiscal	fiscal	ADJ
cblr-1740	264	29	rate	rate	NOUN
cblr-1740	264	30	of	of	ADP
cblr-1740	264	31	return	return	NOUN
cblr-1740	264	32	be	be	AUX
cblr-1740	264	33	for	for	ADP
cblr-1740	264	34	each	each	DET
cblr-1740	264	35	dollar	dollar	NOUN
cblr-1740	264	36	on	on	ADP
cblr-1740	264	37	an	an	DET
cblr-1740	264	38	alternative	alternative	ADJ
cblr-1740	264	39	project	project	NOUN
cblr-1740	264	40	if	if	SCONJ
cblr-1740	264	41	the	the	DET
cblr-1740	264	42	state	state	NOUN
cblr-1740	264	43	government	government	NOUN
cblr-1740	264	44	were	be	AUX
cblr-1740	264	45	75	75	NUM
cblr-1740	264	46	see	see	VERB
cblr-1740	264	47	e.g.	e.g.	ADV
cblr-1740	264	48	fla	fla	PROPN
cblr-1740	264	49	.	.	PUNCT
cblr-1740	265	1	office	office	PROPN
cblr-1740	265	2	of	of	ADP
cblr-1740	265	3	econ	econ	PROPN
cblr-1740	265	4	.	.	PUNCT
cblr-1740	265	5	&	&	CCONJ
cblr-1740	265	6	demographic	demographic	ADJ
cblr-1740	265	7	research	research	NOUN
cblr-1740	265	8	,	,	PUNCT
cblr-1740	265	9	return	return	VERB
cblr-1740	265	10	on	on	ADP
cblr-1740	265	11	investment	investment	NOUN
cblr-1740	265	12	for	for	ADP
cblr-1740	265	13	the	the	DET
cblr-1740	265	14	entertainment	entertainment	NOUN
cblr-1740	265	15	industry	industry	NOUN
cblr-1740	265	16	incentive	incentive	NOUN
cblr-1740	265	17	programs	program	NOUN
cblr-1740	265	18	33–34	33–34	NUM
cblr-1740	265	19	(	(	PUNCT
cblr-1740	265	20	2015	2015	NUM
cblr-1740	265	21	)	)	PUNCT
cblr-1740	265	22	,	,	PUNCT
cblr-1740	265	23	http://edr.state.fl.us/content/returnoninvestment/entertain	http://edr.state.fl.us/content/returnoninvestment/entertain	VERB
cblr-1740	265	24	mentindustryincentiveprograms.pdf	mentindustryincentiveprograms.pdf	X
cblr-1740	265	25	[	[	X
cblr-1740	265	26	https://perma.cc/pt7a-vaar	https://perma.cc/pt7a-vaar	X
cblr-1740	265	27	]	]	PUNCT
cblr-1740	265	28	(	(	PUNCT
cblr-1740	265	29	discussing	discuss	VERB
cblr-1740	265	30	and	and	CCONJ
cblr-1740	265	31	critiquing	critique	VERB
cblr-1740	265	32	the	the	DET
cblr-1740	265	33	practice	practice	NOUN
cblr-1740	265	34	of	of	ADP
cblr-1740	265	35	including	include	VERB
cblr-1740	265	36	local	local	ADJ
cblr-1740	265	37	revenues	revenue	NOUN
cblr-1740	265	38	)	)	PUNCT
cblr-1740	265	39	.	.	PUNCT
cblr-1740	266	1	76	76	NUM
cblr-1740	266	2	lao	lao	PROPN
cblr-1740	266	3	,	,	PUNCT
cblr-1740	266	4	supra	supra	PROPN
cblr-1740	266	5	note	note	VERB
cblr-1740	266	6	50	50	NUM
cblr-1740	266	7	,	,	PUNCT
cblr-1740	266	8	at	at	ADP
cblr-1740	266	9	23	23	NUM
cblr-1740	266	10	.	.	PUNCT
cblr-1740	267	1	77	77	NUM
cblr-1740	267	2	camoin	camoin	NOUN
cblr-1740	267	3	,	,	PUNCT
cblr-1740	267	4	supra	supra	PROPN
cblr-1740	267	5	note	note	NOUN
cblr-1740	267	6	54	54	NUM
cblr-1740	267	7	,	,	PUNCT
cblr-1740	267	8	at	at	ADP
cblr-1740	267	9	23	23	NUM
cblr-1740	267	10	.	.	PUNCT
cblr-1740	268	1	camoin	camoin	PROPN
cblr-1740	268	2	provides	provide	VERB
cblr-1740	268	3	disaggregated	disaggregate	VERB
cblr-1740	268	4	measures	measure	NOUN
cblr-1740	268	5	in	in	ADP
cblr-1740	268	6	their	their	PRON
cblr-1740	268	7	study	study	NOUN
cblr-1740	268	8	,	,	PUNCT
cblr-1740	268	9	i	i	PROPN
cblr-1740	268	10	d.	d.	PROPN
cblr-1740	268	11	,	,	PUNCT
cblr-1740	268	12	making	make	VERB
cblr-1740	268	13	it	it	PRON
cblr-1740	268	14	easy	easy	ADJ
cblr-1740	268	15	to	to	PART
cblr-1740	268	16	compare	compare	VERB
cblr-1740	268	17	their	their	PRON
cblr-1740	268	18	figures	figure	NOUN
cblr-1740	268	19	to	to	ADP
cblr-1740	268	20	the	the	DET
cblr-1740	268	21	laedc	laedc	PROPN
cblr-1740	268	22	and	and	CCONJ
cblr-1740	268	23	lao	lao	PROPN
cblr-1740	268	24	figures	figure	NOUN
cblr-1740	268	25	.	.	PUNCT
cblr-1740	269	1	xu	xu	INTJ
cblr-1740	269	2	–	–	PUNCT
cblr-1740	269	3	final	final	ADJ
cblr-1740	269	4	no	no	NOUN
cblr-1740	269	5	.	.	PUNCT
cblr-1740	270	1	2:426	2:426	NUM
cblr-1740	270	2	]	]	X
cblr-1740	270	3	film	film	NOUN
cblr-1740	270	4	production	production	NOUN
cblr-1740	270	5	tax	tax	NOUN
cblr-1740	270	6	credits	credit	NOUN
cblr-1740	270	7	447	447	NUM
cblr-1740	270	8	not	not	PART
cblr-1740	270	9	allocating	allocate	VERB
cblr-1740	270	10	it	it	PRON
cblr-1740	270	11	to	to	ADP
cblr-1740	270	12	a	a	DET
cblr-1740	270	13	film	film	NOUN
cblr-1740	270	14	tax	tax	NOUN
cblr-1740	270	15	credit?78	credit?78	PROPN
cblr-1740	270	16	to	to	PART
cblr-1740	270	17	frame	frame	VERB
cblr-1740	270	18	it	it	PRON
cblr-1740	270	19	another	another	DET
cblr-1740	270	20	way	way	NOUN
cblr-1740	270	21	,	,	PUNCT
cblr-1740	270	22	the	the	DET
cblr-1740	270	23	comparison	comparison	NOUN
cblr-1740	270	24	should	should	AUX
cblr-1740	270	25	be	be	AUX
cblr-1740	270	26	between	between	ADP
cblr-1740	270	27	the	the	DET
cblr-1740	270	28	roi	roi	NOUN
cblr-1740	270	29	of	of	ADP
cblr-1740	270	30	film	film	NOUN
cblr-1740	270	31	tax	tax	NOUN
cblr-1740	270	32	credits	credit	NOUN
cblr-1740	270	33	and	and	CCONJ
cblr-1740	270	34	the	the	DET
cblr-1740	270	35	roi	roi	NOUN
cblr-1740	270	36	offered	offer	VERB
cblr-1740	270	37	by	by	ADP
cblr-1740	270	38	other	other	ADJ
cblr-1740	270	39	potential	potential	ADJ
cblr-1740	270	40	projects	project	NOUN
cblr-1740	270	41	,	,	PUNCT
cblr-1740	270	42	especially	especially	ADV
cblr-1740	270	43	that	that	PRON
cblr-1740	270	44	of	of	ADP
cblr-1740	270	45	the	the	DET
cblr-1740	270	46	next	next	ADJ
cblr-1740	270	47	best	good	ADJ
cblr-1740	270	48	alternative	alternative	NOUN
cblr-1740	270	49	.	.	PUNCT
cblr-1740	271	1	the	the	DET
cblr-1740	271	2	rationale	rationale	NOUN
cblr-1740	271	3	behind	behind	ADP
cblr-1740	271	4	this	this	PRON
cblr-1740	271	5	is	be	AUX
cblr-1740	271	6	that	that	SCONJ
cblr-1740	271	7	if	if	SCONJ
cblr-1740	271	8	it	it	PRON
cblr-1740	271	9	were	be	AUX
cblr-1740	271	10	not	not	PART
cblr-1740	271	11	for	for	ADP
cblr-1740	271	12	the	the	DET
cblr-1740	271	13	film	film	NOUN
cblr-1740	271	14	tax	tax	NOUN
cblr-1740	271	15	credit	credit	NOUN
cblr-1740	271	16	program	program	NOUN
cblr-1740	271	17	,	,	PUNCT
cblr-1740	271	18	the	the	DET
cblr-1740	271	19	money	money	NOUN
cblr-1740	271	20	allocated	allocate	VERB
cblr-1740	271	21	to	to	ADP
cblr-1740	271	22	those	those	DET
cblr-1740	271	23	programs	program	NOUN
cblr-1740	271	24	would	would	AUX
cblr-1740	271	25	be	be	AUX
cblr-1740	271	26	allocated	allocate	VERB
cblr-1740	271	27	to	to	ADP
cblr-1740	271	28	a	a	DET
cblr-1740	271	29	different	different	ADJ
cblr-1740	271	30	program	program	NOUN
cblr-1740	271	31	.	.	PUNCT
cblr-1740	272	1	both	both	CCONJ
cblr-1740	272	2	the	the	DET
cblr-1740	272	3	california	california	PROPN
cblr-1740	272	4	and	and	CCONJ
cblr-1740	272	5	the	the	DET
cblr-1740	272	6	new	new	PROPN
cblr-1740	272	7	york	york	PROPN
cblr-1740	272	8	state	state	NOUN
cblr-1740	272	9	constitutions	constitution	NOUN
cblr-1740	272	10	require	require	VERB
cblr-1740	272	11	the	the	DET
cblr-1740	272	12	governor	governor	NOUN
cblr-1740	272	13	to	to	PART
cblr-1740	272	14	submit	submit	VERB
cblr-1740	272	15	a	a	DET
cblr-1740	272	16	balanced	balanced	ADJ
cblr-1740	272	17	budget.79	budget.79	NOUN
cblr-1740	272	18	this	this	PRON
cblr-1740	272	19	means	mean	VERB
cblr-1740	272	20	that	that	SCONJ
cblr-1740	272	21	in	in	ADP
cblr-1740	272	22	order	order	NOUN
cblr-1740	272	23	to	to	PART
cblr-1740	272	24	offer	offer	VERB
cblr-1740	272	25	the	the	DET
cblr-1740	272	26	tax	tax	NOUN
cblr-1740	272	27	credit	credit	NOUN
cblr-1740	272	28	,	,	PUNCT
cblr-1740	272	29	the	the	DET
cblr-1740	272	30	state	state	NOUN
cblr-1740	272	31	government	government	NOUN
cblr-1740	272	32	must	must	AUX
cblr-1740	272	33	“	"	PUNCT
cblr-1740	272	34	either	either	CCONJ
cblr-1740	272	35	cut	cut	VERB
cblr-1740	272	36	spending	spending	NOUN
cblr-1740	272	37	or	or	CCONJ
cblr-1740	272	38	increase	increase	VERB
cblr-1740	272	39	other	other	ADJ
cblr-1740	272	40	taxes	taxis	NOUN
cblr-1740	272	41	to	to	PART
cblr-1740	272	42	offset	offset	VERB
cblr-1740	272	43	the	the	DET
cblr-1740	272	44	loss	loss	NOUN
cblr-1740	272	45	in	in	ADP
cblr-1740	272	46	tax	tax	NOUN
cblr-1740	272	47	revenues	revenue	NOUN
cblr-1740	272	48	,	,	PUNCT
cblr-1740	272	49	”	"	PUNCT
cblr-1740	272	50	which	which	PRON
cblr-1740	272	51	would	would	AUX
cblr-1740	272	52	be	be	AUX
cblr-1740	272	53	“	"	PUNCT
cblr-1740	272	54	likely	likely	ADJ
cblr-1740	272	55	to	to	PART
cblr-1740	272	56	have	have	VERB
cblr-1740	272	57	negative	negative	ADJ
cblr-1740	272	58	effects	effect	NOUN
cblr-1740	272	59	that	that	PRON
cblr-1740	272	60	offset	offset	VERB
cblr-1740	272	61	the	the	DET
cblr-1740	272	62	economic	economic	ADJ
cblr-1740	272	63	benefits	benefit	NOUN
cblr-1740	272	64	of	of	ADP
cblr-1740	272	65	the	the	DET
cblr-1740	272	66	credit	credit	NOUN
cblr-1740	272	67	.	.	PUNCT
cblr-1740	272	68	.	.	PUNCT
cblr-1740	272	69	.	.	PUNCT
cblr-1740	273	1	.”80	.”80	PROPN
cblr-1740	274	1	those	those	DET
cblr-1740	274	2	negatives	negative	NOUN
cblr-1740	274	3	include	include	VERB
cblr-1740	274	4	a	a	DET
cblr-1740	274	5	multiplier	multipli	ADJ
cblr-1740	274	6	impact	impact	NOUN
cblr-1740	274	7	,	,	PUNCT
cblr-1740	274	8	because	because	SCONJ
cblr-1740	274	9	“	"	PUNCT
cblr-1740	274	10	[	[	X
cblr-1740	274	11	u]nder	u]nder	ADP
cblr-1740	274	12	a	a	DET
cblr-1740	274	13	common	common	ADJ
cblr-1740	274	14	budget	budget	NOUN
cblr-1740	274	15	constraint	constraint	NOUN
cblr-1740	274	16	,	,	PUNCT
cblr-1740	274	17	the	the	DET
cblr-1740	274	18	revenue	revenue	NOUN
cblr-1740	274	19	loss	loss	NOUN
cblr-1740	274	20	from	from	ADP
cblr-1740	274	21	a	a	DET
cblr-1740	274	22	given	give	VERB
cblr-1740	274	23	tax	tax	NOUN
cblr-1740	274	24	incentive	incentive	NOUN
cblr-1740	274	25	program	program	NOUN
cblr-1740	274	26	must	must	AUX
cblr-1740	274	27	be	be	AUX
cblr-1740	274	28	offset	offset	VERB
cblr-1740	274	29	by	by	ADP
cblr-1740	274	30	a	a	DET
cblr-1740	274	31	spending	spending	NOUN
cblr-1740	274	32	reduction	reduction	NOUN
cblr-1740	274	33	or	or	CCONJ
cblr-1740	274	34	tax	tax	NOUN
cblr-1740	274	35	increase	increase	NOUN
cblr-1740	274	36	outside	outside	ADP
cblr-1740	274	37	of	of	ADP
cblr-1740	274	38	such	such	DET
cblr-1740	274	39	a	a	DET
cblr-1740	274	40	tax	tax	NOUN
cblr-1740	274	41	incentive	incentive	NOUN
cblr-1740	274	42	program	program	NOUN
cblr-1740	274	43	;	;	PUNCT
cblr-1740	274	44	such	such	DET
cblr-1740	274	45	a	a	DET
cblr-1740	274	46	spending	spending	NOUN
cblr-1740	274	47	reduction	reduction	NOUN
cblr-1740	274	48	or	or	CCONJ
cblr-1740	274	49	tax	tax	NOUN
cblr-1740	274	50	increase	increase	NOUN
cblr-1740	274	51	can	can	AUX
cblr-1740	274	52	have	have	VERB
cblr-1740	274	53	a	a	DET
cblr-1740	274	54	negative	negative	ADJ
cblr-1740	274	55	multiplier	multipli	ADJ
cblr-1740	274	56	impact	impact	NOUN
cblr-1740	274	57	on	on	ADP
cblr-1740	274	58	the	the	DET
cblr-1740	274	59	economy	economy	NOUN
cblr-1740	274	60	.	.	PUNCT
cblr-1740	275	1	”81	”81	NOUN
cblr-1740	275	2	for	for	ADP
cblr-1740	275	3	example	example	NOUN
cblr-1740	275	4	,	,	PUNCT
cblr-1740	275	5	if	if	SCONJ
cblr-1740	275	6	sponsoring	sponsor	VERB
cblr-1740	275	7	a	a	DET
cblr-1740	275	8	film	film	NOUN
cblr-1740	275	9	production	production	NOUN
cblr-1740	275	10	tax	tax	NOUN
cblr-1740	275	11	credit	credit	NOUN
cblr-1740	275	12	entails	entail	VERB
cblr-1740	275	13	shutting	shut	VERB
cblr-1740	275	14	down	down	ADP
cblr-1740	275	15	a	a	DET
cblr-1740	275	16	tax	tax	NOUN
cblr-1740	275	17	credit	credit	NOUN
cblr-1740	275	18	for	for	ADP
cblr-1740	275	19	another	another	DET
cblr-1740	275	20	industry	industry	NOUN
cblr-1740	275	21	,	,	PUNCT
cblr-1740	275	22	some	some	PRON
cblr-1740	275	23	of	of	ADP
cblr-1740	275	24	the	the	DET
cblr-1740	275	25	jobs	job	NOUN
cblr-1740	275	26	in	in	ADP
cblr-1740	275	27	that	that	DET
cblr-1740	275	28	industry	industry	NOUN
cblr-1740	275	29	may	may	AUX
cblr-1740	275	30	be	be	AUX
cblr-1740	275	31	lost	lose	VERB
cblr-1740	275	32	and	and	CCONJ
cblr-1740	275	33	income	income	NOUN
cblr-1740	275	34	taxes	taxis	NOUN
cblr-1740	275	35	paid	pay	VERB
cblr-1740	275	36	would	would	AUX
cblr-1740	275	37	be	be	AUX
cblr-1740	275	38	reduced	reduce	VERB
cblr-1740	275	39	.	.	PUNCT
cblr-1740	276	1	this	this	DET
cblr-1740	276	2	dilemma	dilemma	NOUN
cblr-1740	276	3	exists	exist	VERB
cblr-1740	276	4	even	even	ADV
cblr-1740	276	5	if	if	SCONJ
cblr-1740	276	6	one	one	NUM
cblr-1740	276	7	believes	believe	VERB
cblr-1740	276	8	these	these	DET
cblr-1740	276	9	78	78	NUM
cblr-1740	276	10	see	see	VERB
cblr-1740	276	11	fla	fla	PROPN
cblr-1740	276	12	.	.	PUNCT
cblr-1740	277	1	office	office	PROPN
cblr-1740	277	2	of	of	ADP
cblr-1740	277	3	econ	econ	PROPN
cblr-1740	277	4	.	.	PUNCT
cblr-1740	277	5	&	&	CCONJ
cblr-1740	277	6	demographic	demographic	ADJ
cblr-1740	277	7	research	research	NOUN
cblr-1740	277	8	,	,	PUNCT
cblr-1740	277	9	supra	supra	PROPN
cblr-1740	277	10	note	note	NOUN
cblr-1740	277	11	75	75	NUM
cblr-1740	277	12	,	,	PUNCT
cblr-1740	277	13	at	at	ADP
cblr-1740	277	14	30	30	NUM
cblr-1740	277	15	(	(	PUNCT
cblr-1740	277	16	“	"	PUNCT
cblr-1740	277	17	a	a	DET
cblr-1740	277	18	recurring	recur	VERB
cblr-1740	277	19	criticism	criticism	NOUN
cblr-1740	277	20	of	of	ADP
cblr-1740	277	21	proponent	proponent	ADJ
cblr-1740	277	22	studies	study	NOUN
cblr-1740	277	23	is	be	AUX
cblr-1740	277	24	the	the	DET
cblr-1740	277	25	failure	failure	NOUN
cblr-1740	277	26	to	to	PART
cblr-1740	277	27	factor	factor	VERB
cblr-1740	277	28	opportunity	opportunity	NOUN
cblr-1740	277	29	costs	cost	NOUN
cblr-1740	277	30	in	in	ADP
cblr-1740	277	31	the	the	DET
cblr-1740	277	32	economic	economic	ADJ
cblr-1740	277	33	analysis	analysis	NOUN
cblr-1740	277	34	.	.	PUNCT
cblr-1740	277	35	”	"	PUNCT
cblr-1740	277	36	)	)	PUNCT
cblr-1740	277	37	;	;	PUNCT
cblr-1740	277	38	lao	lao	PROPN
cblr-1740	277	39	,	,	PUNCT
cblr-1740	277	40	supra	supra	PROPN
cblr-1740	277	41	note	note	VERB
cblr-1740	277	42	50	50	NUM
cblr-1740	277	43	,	,	PUNCT
cblr-1740	277	44	at	at	ADP
cblr-1740	277	45	24	24	NUM
cblr-1740	277	46	(	(	PUNCT
cblr-1740	277	47	noting	note	VERB
cblr-1740	277	48	that	that	SCONJ
cblr-1740	277	49	california	california	PROPN
cblr-1740	277	50	could	could	AUX
cblr-1740	277	51	have	have	AUX
cblr-1740	277	52	funded	fund	VERB
cblr-1740	277	53	another	another	DET
cblr-1740	277	54	state	state	NOUN
cblr-1740	277	55	program	program	NOUN
cblr-1740	277	56	instead	instead	ADV
cblr-1740	277	57	of	of	ADP
cblr-1740	277	58	the	the	DET
cblr-1740	277	59	film	film	NOUN
cblr-1740	277	60	production	production	NOUN
cblr-1740	277	61	tax	tax	NOUN
cblr-1740	277	62	credit	credit	NOUN
cblr-1740	277	63	,	,	PUNCT
cblr-1740	277	64	and	and	CCONJ
cblr-1740	277	65	“	"	PUNCT
cblr-1740	277	66	any	any	DET
cblr-1740	277	67	alternative	alternative	ADJ
cblr-1740	277	68	funding	funding	NOUN
cblr-1740	277	69	decision	decision	NOUN
cblr-1740	277	70	would	would	AUX
cblr-1740	277	71	have	have	AUX
cblr-1740	277	72	created	create	VERB
cblr-1740	277	73	economic	economic	ADJ
cblr-1740	277	74	benefits	benefit	NOUN
cblr-1740	277	75	through	through	ADP
cblr-1740	277	76	an	an	DET
cblr-1740	277	77	economic	economic	ADJ
cblr-1740	277	78	multiplier	multipli	ADJ
cblr-1740	277	79	effect	effect	NOUN
cblr-1740	277	80	.	.	PUNCT
cblr-1740	278	1	this	this	PRON
cblr-1740	278	2	is	be	AUX
cblr-1740	278	3	important	important	ADJ
cblr-1740	278	4	because	because	SCONJ
cblr-1740	278	5	it	it	PRON
cblr-1740	278	6	is	be	AUX
cblr-1740	278	7	possible	possible	ADJ
cblr-1740	278	8	that	that	SCONJ
cblr-1740	278	9	an	an	DET
cblr-1740	278	10	alternative	alternative	ADJ
cblr-1740	278	11	funding	funding	NOUN
cblr-1740	278	12	decision	decision	NOUN
cblr-1740	278	13	could	could	AUX
cblr-1740	278	14	have	have	VERB
cblr-1740	278	15	a	a	DET
cblr-1740	278	16	greater	great	ADJ
cblr-1740	278	17	economic	economic	ADJ
cblr-1740	278	18	benefit	benefit	NOUN
cblr-1740	278	19	than	than	ADP
cblr-1740	278	20	the	the	DET
cblr-1740	278	21	film	film	NOUN
cblr-1740	278	22	tax	tax	NOUN
cblr-1740	278	23	credit	credit	NOUN
cblr-1740	278	24	.	.	PUNCT
cblr-1740	278	25	”	"	PUNCT
cblr-1740	278	26	)	)	PUNCT
cblr-1740	278	27	.	.	PUNCT
cblr-1740	279	1	79	79	NUM
cblr-1740	279	2	nat’l	nat’l	PROPN
cblr-1740	279	3	conference	conference	NOUN
cblr-1740	279	4	of	of	ADP
cblr-1740	279	5	state	state	NOUN
cblr-1740	279	6	legislatures	legislature	NOUN
cblr-1740	279	7	,	,	PUNCT
cblr-1740	279	8	ncsl	ncsl	ADJ
cblr-1740	279	9	fiscal	fiscal	ADJ
cblr-1740	279	10	brief	brief	NOUN
cblr-1740	279	11	:	:	PUNCT
cblr-1740	279	12	state	state	NOUN
cblr-1740	279	13	balanced	balanced	ADJ
cblr-1740	279	14	budget	budget	NOUN
cblr-1740	279	15	provisions	provision	NOUN
cblr-1740	279	16	3	3	NUM
cblr-1740	279	17	(	(	PUNCT
cblr-1740	279	18	2010	2010	NUM
cblr-1740	279	19	)	)	PUNCT
cblr-1740	279	20	,	,	PUNCT
cblr-1740	279	21	http://www.ncsl.org/doc	http://www.ncsl.org/doc	PROPN
cblr-1740	279	22	uments	ument	NOUN
cblr-1740	279	23	/	/	SYM
cblr-1740	279	24	fiscal	fiscal	ADJ
cblr-1740	279	25	/	/	SYM
cblr-1740	279	26	statebalancedbudgetprovisions2010.pdf	statebalancedbudgetprovisions2010.pdf	NOUN
cblr-1740	280	1	[	[	X
cblr-1740	280	2	https://perma.cc/	https://perma.cc/	VERB
cblr-1740	280	3	k2mn	k2mn	PROPN
cblr-1740	280	4	-	-	PUNCT
cblr-1740	280	5	h2j6	h2j6	PROPN
cblr-1740	280	6	]	]	X
cblr-1740	280	7	.	.	PUNCT
cblr-1740	281	1	80	80	NUM
cblr-1740	281	2	weiner	weiner	NOUN
cblr-1740	281	3	,	,	PUNCT
cblr-1740	281	4	supra	supra	PROPN
cblr-1740	281	5	note	note	NOUN
cblr-1740	281	6	57	57	NUM
cblr-1740	281	7	,	,	PUNCT
cblr-1740	281	8	at	at	ADP
cblr-1740	281	9	3	3	NUM
cblr-1740	281	10	.	.	PUNCT
cblr-1740	281	11	81	81	NUM
cblr-1740	281	12	see	see	VERB
cblr-1740	281	13	chen	chen	PROPN
cblr-1740	281	14	,	,	PUNCT
cblr-1740	281	15	supra	supra	PROPN
cblr-1740	281	16	note	note	PROPN
cblr-1740	281	17	55	55	NUM
cblr-1740	281	18	,	,	PUNCT
cblr-1740	281	19	at	at	ADP
cblr-1740	281	20	11	11	NUM
cblr-1740	281	21	(	(	PUNCT
cblr-1740	281	22	“	"	PUNCT
cblr-1740	281	23	it	it	PRON
cblr-1740	281	24	is	be	AUX
cblr-1740	281	25	,	,	PUNCT
cblr-1740	281	26	however	however	ADV
cblr-1740	281	27	,	,	PUNCT
cblr-1740	281	28	uncommon	uncommon	ADJ
cblr-1740	281	29	to	to	PART
cblr-1740	281	30	see	see	VERB
cblr-1740	281	31	policy	policy	NOUN
cblr-1740	281	32	makers	maker	NOUN
cblr-1740	281	33	acknowledge	acknowledge	VERB
cblr-1740	281	34	the	the	DET
cblr-1740	281	35	negative	negative	ADJ
cblr-1740	281	36	multiplier	multipli	ADJ
cblr-1740	281	37	impact	impact	NOUN
cblr-1740	281	38	of	of	ADP
cblr-1740	281	39	the	the	DET
cblr-1740	281	40	revenue	revenue	NOUN
cblr-1740	281	41	loss	loss	NOUN
cblr-1740	281	42	from	from	ADP
cblr-1740	281	43	tax	tax	NOUN
cblr-1740	281	44	incentives	incentive	NOUN
cblr-1740	281	45	.	.	PUNCT
cblr-1740	281	46	”	"	PUNCT
cblr-1740	281	47	)	)	PUNCT
cblr-1740	281	48	.	.	PUNCT
cblr-1740	282	1	xu	xu	PROPN
cblr-1740	282	2	–	–	PUNCT
cblr-1740	283	1	final	final	ADJ
cblr-1740	283	2	448	448	NUM
cblr-1740	283	3	columbia	columbia	PROPN
cblr-1740	283	4	business	business	NOUN
cblr-1740	283	5	law	law	PROPN
cblr-1740	283	6	review	review	NOUN
cblr-1740	283	7	[	[	X
cblr-1740	283	8	vol	vol	NOUN
cblr-1740	283	9	.	.	NOUN
cblr-1740	283	10	2016	2016	NUM
cblr-1740	283	11	programs	program	NOUN
cblr-1740	283	12	are	be	AUX
cblr-1740	283	13	revenue	revenue	NOUN
cblr-1740	283	14	-	-	PUNCT
cblr-1740	283	15	neutral	neutral	ADJ
cblr-1740	283	16	;	;	PUNCT
cblr-1740	283	17	the	the	DET
cblr-1740	283	18	opportunity	opportunity	NOUN
cblr-1740	283	19	cost	cost	NOUN
cblr-1740	283	20	of	of	ADP
cblr-1740	283	21	these	these	DET
cblr-1740	283	22	programs	program	NOUN
cblr-1740	283	23	may	may	AUX
cblr-1740	283	24	still	still	ADV
cblr-1740	283	25	be	be	AUX
cblr-1740	283	26	above	above	ADP
cblr-1740	283	27	zero	zero	NUM
cblr-1740	283	28	if	if	SCONJ
cblr-1740	283	29	there	there	PRON
cblr-1740	283	30	are	be	VERB
cblr-1740	283	31	,	,	PUNCT
cblr-1740	283	32	for	for	ADP
cblr-1740	283	33	example	example	NOUN
cblr-1740	283	34	,	,	PUNCT
cblr-1740	283	35	industries	industry	NOUN
cblr-1740	283	36	in	in	ADP
cblr-1740	283	37	which	which	PRON
cblr-1740	283	38	one	one	PRON
cblr-1740	283	39	could	could	AUX
cblr-1740	283	40	get	get	VERB
cblr-1740	283	41	a	a	DET
cblr-1740	283	42	better	well	ADJ
cblr-1740	283	43	fiscal	fiscal	ADJ
cblr-1740	283	44	rate	rate	NOUN
cblr-1740	283	45	of	of	ADP
cblr-1740	283	46	return	return	NOUN
cblr-1740	283	47	per	per	ADP
cblr-1740	283	48	dollar	dollar	NOUN
cblr-1740	283	49	of	of	ADP
cblr-1740	283	50	tax	tax	NOUN
cblr-1740	283	51	credit	credit	NOUN
cblr-1740	283	52	.	.	PUNCT
cblr-1740	284	1	furthermore	furthermore	ADV
cblr-1740	284	2	,	,	PUNCT
cblr-1740	284	3	tax	tax	NOUN
cblr-1740	284	4	credits	credit	NOUN
cblr-1740	284	5	incur	incur	NOUN
cblr-1740	284	6	costs	cost	NOUN
cblr-1740	284	7	and	and	CCONJ
cblr-1740	284	8	require	require	VERB
cblr-1740	284	9	financing	financing	NOUN
cblr-1740	284	10	in	in	ADP
cblr-1740	284	11	the	the	DET
cblr-1740	284	12	short	short	ADJ
cblr-1740	284	13	term	term	NOUN
cblr-1740	284	14	,	,	PUNCT
cblr-1740	284	15	whereas	whereas	SCONJ
cblr-1740	284	16	the	the	DET
cblr-1740	284	17	fiscal	fiscal	ADJ
cblr-1740	284	18	return	return	NOUN
cblr-1740	284	19	is	be	AUX
cblr-1740	284	20	spread	spread	VERB
cblr-1740	284	21	out	out	ADP
cblr-1740	284	22	over	over	ADP
cblr-1740	284	23	time.82	time.82	ADJ
cblr-1740	284	24	beyond	beyond	ADP
cblr-1740	284	25	the	the	DET
cblr-1740	284	26	roi	roi	NOUN
cblr-1740	284	27	,	,	PUNCT
cblr-1740	284	28	these	these	DET
cblr-1740	284	29	empirical	empirical	ADJ
cblr-1740	284	30	analyses	analysis	NOUN
cblr-1740	284	31	consider	consider	VERB
cblr-1740	284	32	the	the	DET
cblr-1740	284	33	benefit	benefit	NOUN
cblr-1740	284	34	to	to	ADP
cblr-1740	284	35	the	the	DET
cblr-1740	284	36	state	state	NOUN
cblr-1740	284	37	economy	economy	NOUN
cblr-1740	284	38	as	as	ADP
cblr-1740	284	39	a	a	DET
cblr-1740	284	40	whole	whole	NOUN
cblr-1740	284	41	.	.	PUNCT
cblr-1740	285	1	studies	study	NOUN
cblr-1740	285	2	refer	refer	VERB
cblr-1740	285	3	to	to	ADP
cblr-1740	285	4	this	this	PRON
cblr-1740	285	5	as	as	ADP
cblr-1740	285	6	a	a	DET
cblr-1740	285	7	measure	measure	NOUN
cblr-1740	285	8	of	of	ADP
cblr-1740	285	9	the	the	DET
cblr-1740	285	10	“	"	PUNCT
cblr-1740	285	11	economic	economic	ADJ
cblr-1740	285	12	output	output	NOUN
cblr-1740	285	13	per	per	ADP
cblr-1740	285	14	dollar	dollar	NOUN
cblr-1740	285	15	of	of	ADP
cblr-1740	285	16	tax	tax	NOUN
cblr-1740	285	17	credit	credit	NOUN
cblr-1740	285	18	,	,	PUNCT
cblr-1740	285	19	”	"	PUNCT
cblr-1740	285	20	sometimes	sometimes	ADV
cblr-1740	285	21	referred	refer	VERB
cblr-1740	285	22	to	to	ADP
cblr-1740	285	23	as	as	ADP
cblr-1740	285	24	the	the	DET
cblr-1740	285	25	impact	impact	NOUN
cblr-1740	285	26	ratio	ratio	NOUN
cblr-1740	285	27	,	,	PUNCT
cblr-1740	285	28	or	or	CCONJ
cblr-1740	285	29	even	even	ADV
cblr-1740	285	30	more	more	ADV
cblr-1740	285	31	euphemistically	euphemistically	ADV
cblr-1740	285	32	as	as	ADP
cblr-1740	285	33	a	a	DET
cblr-1740	285	34	measure	measure	NOUN
cblr-1740	285	35	of	of	ADP
cblr-1740	285	36	the	the	DET
cblr-1740	285	37	amount	amount	NOUN
cblr-1740	285	38	that	that	PRON
cblr-1740	285	39	total	total	ADJ
cblr-1740	285	40	economic	economic	ADJ
cblr-1740	285	41	activity	activity	NOUN
cblr-1740	285	42	in	in	ADP
cblr-1740	285	43	the	the	DET
cblr-1740	285	44	state	state	NOUN
cblr-1740	285	45	increased	increase	VERB
cblr-1740	285	46	by	by	ADP
cblr-1740	285	47	for	for	ADP
cblr-1740	285	48	each	each	DET
cblr-1740	285	49	dollar	dollar	NOUN
cblr-1740	285	50	of	of	ADP
cblr-1740	285	51	tax	tax	NOUN
cblr-1740	285	52	credit	credit	NOUN
cblr-1740	285	53	certificate	certificate	NOUN
cblr-1740	285	54	issued.83	issued.83	PROPN
cblr-1740	285	55	these	these	DET
cblr-1740	285	56	labels	label	NOUN
cblr-1740	285	57	are	be	AUX
cblr-1740	285	58	misleading	misleading	ADJ
cblr-1740	285	59	because	because	SCONJ
cblr-1740	285	60	they	they	PRON
cblr-1740	285	61	assume	assume	VERB
cblr-1740	285	62	that	that	SCONJ
cblr-1740	285	63	,	,	PUNCT
cblr-1740	285	64	but	but	CCONJ
cblr-1740	285	65	for	for	ADP
cblr-1740	285	66	the	the	DET
cblr-1740	285	67	tax	tax	NOUN
cblr-1740	285	68	credit	credit	NOUN
cblr-1740	285	69	,	,	PUNCT
cblr-1740	285	70	the	the	DET
cblr-1740	285	71	film	film	NOUN
cblr-1740	285	72	production	production	NOUN
cblr-1740	285	73	company	company	NOUN
cblr-1740	285	74	would	would	AUX
cblr-1740	285	75	not	not	PART
cblr-1740	285	76	have	have	AUX
cblr-1740	285	77	chosen	choose	VERB
cblr-1740	285	78	to	to	PART
cblr-1740	285	79	locate	locate	VERB
cblr-1740	285	80	its	its	PRON
cblr-1740	285	81	production	production	NOUN
cblr-1740	285	82	in	in	ADP
cblr-1740	285	83	the	the	DET
cblr-1740	285	84	state.84	state.84	NOUN
cblr-1740	285	85	the	the	DET
cblr-1740	285	86	laedc	laedc	PROPN
cblr-1740	285	87	study	study	NOUN
cblr-1740	285	88	,	,	PUNCT
cblr-1740	285	89	while	while	SCONJ
cblr-1740	285	90	making	make	VERB
cblr-1740	285	91	this	this	DET
cblr-1740	285	92	assumption	assumption	NOUN
cblr-1740	285	93	explicit	explicit	ADJ
cblr-1740	285	94	,	,	PUNCT
cblr-1740	285	95	claims	claim	VERB
cblr-1740	285	96	that	that	SCONJ
cblr-1740	285	97	“	"	PUNCT
cblr-1740	285	98	[	[	X
cblr-1740	285	99	t]he	t]he	ADV
cblr-1740	285	100	loss	loss	NOUN
cblr-1740	285	101	of	of	ADP
cblr-1740	285	102	production	production	NOUN
cblr-1740	285	103	activity	activity	NOUN
cblr-1740	285	104	to	to	ADP
cblr-1740	285	105	other	other	ADJ
cblr-1740	285	106	states	state	NOUN
cblr-1740	285	107	and	and	CCONJ
cblr-1740	285	108	nations	nation	NOUN
cblr-1740	285	109	in	in	ADP
cblr-1740	285	110	response	response	NOUN
cblr-1740	285	111	to	to	ADP
cblr-1740	285	112	competing	compete	VERB
cblr-1740	285	113	incentives	incentive	NOUN
cblr-1740	285	114	lends	lend	VERB
cblr-1740	285	115	support	support	NOUN
cblr-1740	285	116	to	to	ADP
cblr-1740	285	117	this	this	DET
cblr-1740	285	118	assertion	assertion	NOUN
cblr-1740	285	119	.	.	PUNCT
cblr-1740	286	1	”85	”85	NOUN
cblr-1740	286	2	this	this	PRON
cblr-1740	286	3	is	be	AUX
cblr-1740	286	4	simply	simply	ADV
cblr-1740	286	5	not	not	PART
cblr-1740	286	6	an	an	DET
cblr-1740	286	7	accurate	accurate	ADJ
cblr-1740	286	8	counterfactual	counterfactual	NOUN
cblr-1740	286	9	,	,	PUNCT
cblr-1740	286	10	especially	especially	ADV
cblr-1740	286	11	in	in	ADP
cblr-1740	286	12	historical	historical	ADJ
cblr-1740	286	13	hotbeds	hotbed	NOUN
cblr-1740	286	14	of	of	ADP
cblr-1740	286	15	film	film	NOUN
cblr-1740	286	16	production	production	NOUN
cblr-1740	286	17	such	such	ADJ
cblr-1740	286	18	as	as	ADP
cblr-1740	286	19	california	california	PROPN
cblr-1740	286	20	and	and	CCONJ
cblr-1740	286	21	new	new	PROPN
cblr-1740	286	22	york	york	PROPN
cblr-1740	286	23	.	.	PUNCT
cblr-1740	287	1	while	while	SCONJ
cblr-1740	287	2	it	it	PRON
cblr-1740	287	3	may	may	AUX
cblr-1740	287	4	be	be	AUX
cblr-1740	287	5	appropriate	appropriate	ADJ
cblr-1740	287	6	to	to	PART
cblr-1740	287	7	make	make	VERB
cblr-1740	287	8	such	such	DET
cblr-1740	287	9	an	an	DET
cblr-1740	287	10	assumption	assumption	NOUN
cblr-1740	287	11	for	for	ADP
cblr-1740	287	12	a	a	DET
cblr-1740	287	13	state	state	NOUN
cblr-1740	287	14	that	that	PRON
cblr-1740	287	15	has	have	VERB
cblr-1740	287	16	little	little	ADJ
cblr-1740	287	17	history	history	NOUN
cblr-1740	287	18	of	of	ADP
cblr-1740	287	19	attracting	attract	VERB
cblr-1740	287	20	film	film	NOUN
cblr-1740	287	21	production	production	NOUN
cblr-1740	287	22	,	,	PUNCT
cblr-1740	287	23	there	there	PRON
cblr-1740	287	24	are	be	VERB
cblr-1740	287	25	plenty	plenty	NOUN
cblr-1740	287	26	of	of	ADP
cblr-1740	287	27	reasons	reason	NOUN
cblr-1740	287	28	for	for	ADP
cblr-1740	287	29	a	a	DET
cblr-1740	287	30	film	film	NOUN
cblr-1740	287	31	production	production	NOUN
cblr-1740	287	32	company	company	NOUN
cblr-1740	287	33	to	to	PART
cblr-1740	287	34	choose	choose	VERB
cblr-1740	287	35	to	to	PART
cblr-1740	287	36	film	film	VERB
cblr-1740	287	37	in	in	ADP
cblr-1740	287	38	new	new	PROPN
cblr-1740	287	39	york	york	PROPN
cblr-1740	287	40	or	or	CCONJ
cblr-1740	287	41	california	california	PROPN
cblr-1740	287	42	besides	besides	SCONJ
cblr-1740	287	43	their	their	PRON
cblr-1740	287	44	tax	tax	NOUN
cblr-1740	287	45	credits	credit	NOUN
cblr-1740	287	46	,	,	PUNCT
cblr-1740	287	47	not	not	PART
cblr-1740	287	48	limited	limit	VERB
cblr-1740	287	49	to	to	ADP
cblr-1740	287	50	the	the	DET
cblr-1740	287	51	availability	availability	NOUN
cblr-1740	287	52	of	of	ADP
cblr-1740	287	53	a	a	DET
cblr-1740	287	54	deep	deep	ADJ
cblr-1740	287	55	talent	talent	NOUN
cblr-1740	287	56	pool	pool	NOUN
cblr-1740	287	57	,	,	PUNCT
cblr-1740	287	58	specialization	specialization	NOUN
cblr-1740	287	59	of	of	ADP
cblr-1740	287	60	labor	labor	NOUN
cblr-1740	287	61	,	,	PUNCT
cblr-1740	287	62	existing	exist	VERB
cblr-1740	287	63	advanced	advanced	ADJ
cblr-1740	287	64	facilities	facility	NOUN
cblr-1740	287	65	for	for	ADP
cblr-1740	287	66	postproduction	postproduction	NOUN
cblr-1740	287	67	,	,	PUNCT
cblr-1740	287	68	existing	exist	VERB
cblr-1740	287	69	relationships	relationship	NOUN
cblr-1740	287	70	with	with	ADP
cblr-1740	287	71	vendors	vendor	NOUN
cblr-1740	287	72	,	,	PUNCT
cblr-1740	287	73	and	and	CCONJ
cblr-1740	287	74	the	the	DET
cblr-1740	287	75	82	82	NUM
cblr-1740	287	76	weiner	weiner	NOUN
cblr-1740	287	77	,	,	PUNCT
cblr-1740	287	78	supra	supra	PROPN
cblr-1740	287	79	note	note	NOUN
cblr-1740	287	80	57	57	NUM
cblr-1740	287	81	,	,	PUNCT
cblr-1740	287	82	at	at	ADP
cblr-1740	287	83	3	3	NUM
cblr-1740	287	84	.	.	NOUN
cblr-1740	287	85	83	83	NUM
cblr-1740	287	86	laedc	laedc	NOUN
cblr-1740	287	87	,	,	PUNCT
cblr-1740	287	88	supra	supra	PROPN
cblr-1740	287	89	note	note	NOUN
cblr-1740	287	90	48	48	NUM
cblr-1740	287	91	,	,	PUNCT
cblr-1740	287	92	at	at	ADP
cblr-1740	287	93	9	9	NUM
cblr-1740	287	94	.	.	NUM
cblr-1740	287	95	84	84	NUM
cblr-1740	288	1	i	i	PRON
cblr-1740	288	2	d.	d.	PROPN
cblr-1740	288	3	at	at	ADP
cblr-1740	288	4	17	17	NUM
cblr-1740	288	5	(	(	PUNCT
cblr-1740	288	6	“	"	PUNCT
cblr-1740	288	7	in	in	ADP
cblr-1740	288	8	this	this	DET
cblr-1740	288	9	analysis	analysis	NOUN
cblr-1740	288	10	,	,	PUNCT
cblr-1740	288	11	as	as	ADP
cblr-1740	288	12	in	in	ADP
cblr-1740	288	13	other	other	ADJ
cblr-1740	288	14	studies	study	NOUN
cblr-1740	288	15	,	,	PUNCT
cblr-1740	288	16	the	the	DET
cblr-1740	288	17	return	return	NOUN
cblr-1740	288	18	on	on	ADP
cblr-1740	288	19	investment	investment	NOUN
cblr-1740	288	20	is	be	AUX
cblr-1740	288	21	calculated	calculate	VERB
cblr-1740	288	22	based	base	VERB
cblr-1740	288	23	on	on	ADP
cblr-1740	288	24	the	the	DET
cblr-1740	288	25	assumption	assumption	NOUN
cblr-1740	288	26	that	that	SCONJ
cblr-1740	288	27	the	the	DET
cblr-1740	288	28	projects	project	NOUN
cblr-1740	288	29	that	that	PRON
cblr-1740	288	30	qualified	qualify	VERB
cblr-1740	288	31	for	for	ADP
cblr-1740	288	32	tax	tax	NOUN
cblr-1740	288	33	incentives	incentive	NOUN
cblr-1740	288	34	and	and	CCONJ
cblr-1740	288	35	received	receive	VERB
cblr-1740	288	36	allocations	allocation	NOUN
cblr-1740	288	37	would	would	AUX
cblr-1740	288	38	not	not	PART
cblr-1740	288	39	have	have	AUX
cblr-1740	288	40	taken	take	VERB
cblr-1740	288	41	place	place	NOUN
cblr-1740	288	42	in	in	ADP
cblr-1740	288	43	california	california	PROPN
cblr-1740	288	44	in	in	ADP
cblr-1740	288	45	absence	absence	NOUN
cblr-1740	288	46	of	of	ADP
cblr-1740	288	47	those	those	DET
cblr-1740	288	48	incentives	incentive	NOUN
cblr-1740	288	49	.	.	PUNCT
cblr-1740	288	50	”	"	PUNCT
cblr-1740	288	51	)	)	PUNCT
cblr-1740	288	52	.	.	PUNCT
cblr-1740	289	1	85	85	NUM
cblr-1740	290	1	i	i	PRON
cblr-1740	290	2	d.	d.	PROPN
cblr-1740	290	3	xu	xu	PROPN
cblr-1740	290	4	–	–	PUNCT
cblr-1740	290	5	final	final	ADJ
cblr-1740	290	6	no	no	NOUN
cblr-1740	290	7	.	.	PUNCT
cblr-1740	291	1	2:426	2:426	NUM
cblr-1740	291	2	]	]	X
cblr-1740	291	3	film	film	NOUN
cblr-1740	291	4	production	production	NOUN
cblr-1740	291	5	tax	tax	NOUN
cblr-1740	291	6	credits	credit	NOUN
cblr-1740	291	7	449	449	NUM
cblr-1740	291	8	multitude	multitude	NOUN
cblr-1740	291	9	of	of	ADP
cblr-1740	291	10	scripts	script	NOUN
cblr-1740	291	11	that	that	PRON
cblr-1740	291	12	are	be	AUX
cblr-1740	291	13	actually	actually	ADV
cblr-1740	291	14	set	set	VERB
cblr-1740	291	15	in	in	ADP
cblr-1740	291	16	one	one	NUM
cblr-1740	291	17	of	of	ADP
cblr-1740	291	18	the	the	DET
cblr-1740	291	19	two	two	NUM
cblr-1740	291	20	states.86	states.86	NOUN
cblr-1740	291	21	this	this	DET
cblr-1740	291	22	assumption	assumption	NOUN
cblr-1740	291	23	is	be	AUX
cblr-1740	291	24	certainly	certainly	ADV
cblr-1740	291	25	not	not	PART
cblr-1740	291	26	limited	limit	VERB
cblr-1740	291	27	to	to	ADP
cblr-1740	291	28	the	the	DET
cblr-1740	291	29	laedc	laedc	PROPN
cblr-1740	291	30	study	study	PROPN
cblr-1740	291	31	.	.	PUNCT
cblr-1740	292	1	weiner	weiner	NOUN
cblr-1740	292	2	explicitly	explicitly	ADV
cblr-1740	292	3	criticizes	criticize	VERB
cblr-1740	292	4	ernst	ernst	PROPN
cblr-1740	292	5	and	and	CCONJ
cblr-1740	292	6	young	young	PROPN
cblr-1740	292	7	’s	’s	PART
cblr-1740	292	8	2009	2009	NUM
cblr-1740	292	9	impact	impact	NOUN
cblr-1740	292	10	analysis	analysis	NOUN
cblr-1740	292	11	of	of	ADP
cblr-1740	292	12	new	new	PROPN
cblr-1740	292	13	york	york	PROPN
cblr-1740	292	14	’s	’s	PART
cblr-1740	292	15	esfpc	esfpc	NOUN
cblr-1740	292	16	program	program	NOUN
cblr-1740	292	17	for	for	ADP
cblr-1740	292	18	assuming	assume	VERB
cblr-1740	292	19	that	that	SCONJ
cblr-1740	292	20	“	"	PUNCT
cblr-1740	292	21	the	the	DET
cblr-1740	292	22	film	film	NOUN
cblr-1740	292	23	projects	project	NOUN
cblr-1740	292	24	receiving	receive	VERB
cblr-1740	292	25	credit	credit	NOUN
cblr-1740	292	26	assistance	assistance	NOUN
cblr-1740	292	27	were	be	AUX
cblr-1740	292	28	actually	actually	ADV
cblr-1740	292	29	induced	induce	VERB
cblr-1740	292	30	by	by	ADP
cblr-1740	292	31	the	the	DET
cblr-1740	292	32	credits	credit	NOUN
cblr-1740	292	33	,	,	PUNCT
cblr-1740	292	34	”	"	PUNCT
cblr-1740	292	35	while	while	SCONJ
cblr-1740	292	36	pointing	point	VERB
cblr-1740	292	37	out	out	ADP
cblr-1740	292	38	that	that	SCONJ
cblr-1740	292	39	other	other	ADJ
cblr-1740	292	40	studies	study	NOUN
cblr-1740	292	41	make	make	VERB
cblr-1740	292	42	some	some	DET
cblr-1740	292	43	attempt	attempt	NOUN
cblr-1740	292	44	to	to	PART
cblr-1740	292	45	differentiate	differentiate	VERB
cblr-1740	292	46	between	between	ADP
cblr-1740	292	47	production	production	NOUN
cblr-1740	292	48	that	that	PRON
cblr-1740	292	49	would	would	AUX
cblr-1740	292	50	have	have	AUX
cblr-1740	292	51	occurred	occur	VERB
cblr-1740	292	52	even	even	ADV
cblr-1740	292	53	in	in	ADP
cblr-1740	292	54	the	the	DET
cblr-1740	292	55	absence	absence	NOUN
cblr-1740	292	56	of	of	ADP
cblr-1740	292	57	the	the	DET
cblr-1740	292	58	film	film	NOUN
cblr-1740	292	59	credit	credit	NOUN
cblr-1740	292	60	and	and	CCONJ
cblr-1740	292	61	that	that	PRON
cblr-1740	292	62	which	which	PRON
cblr-1740	292	63	was	be	AUX
cblr-1740	292	64	induced	induce	VERB
cblr-1740	292	65	by	by	ADP
cblr-1740	292	66	the	the	DET
cblr-1740	292	67	film	film	NOUN
cblr-1740	292	68	credit.87	credit.87	VERB
cblr-1740	292	69	the	the	DET
cblr-1740	292	70	camoin	camoin	NOUN
cblr-1740	292	71	study	study	NOUN
cblr-1740	292	72	tries	try	VERB
cblr-1740	292	73	to	to	PART
cblr-1740	292	74	distance	distance	VERB
cblr-1740	292	75	itself	itself	PRON
cblr-1740	292	76	from	from	ADP
cblr-1740	292	77	the	the	DET
cblr-1740	292	78	problematic	problematic	ADJ
cblr-1740	292	79	but	but	CCONJ
cblr-1740	292	80	-	-	PUNCT
cblr-1740	292	81	for	for	NOUN
cblr-1740	292	82	assumption	assumption	NOUN
cblr-1740	292	83	discussed	discuss	VERB
cblr-1740	292	84	above	above	ADV
cblr-1740	292	85	.	.	PUNCT
cblr-1740	293	1	in	in	ADP
cblr-1740	293	2	discussing	discuss	VERB
cblr-1740	293	3	methodology	methodology	NOUN
cblr-1740	293	4	,	,	PUNCT
cblr-1740	293	5	it	it	PRON
cblr-1740	293	6	claims	claim	VERB
cblr-1740	293	7	that	that	SCONJ
cblr-1740	293	8	unlike	unlike	ADP
cblr-1740	293	9	a	a	DET
cblr-1740	293	10	previous	previous	ADJ
cblr-1740	293	11	study	study	NOUN
cblr-1740	293	12	,	,	PUNCT
cblr-1740	293	13	they	they	PRON
cblr-1740	293	14	use	use	VERB
cblr-1740	293	15	a	a	DET
cblr-1740	293	16	“	"	PUNCT
cblr-1740	293	17	more	more	ADJ
cblr-1740	293	18	conservative	conservative	ADJ
cblr-1740	293	19	”	"	PUNCT
cblr-1740	293	20	approach	approach	NOUN
cblr-1740	293	21	and	and	CCONJ
cblr-1740	293	22	“	"	PUNCT
cblr-1740	293	23	only	only	ADV
cblr-1740	293	24	include	include	VERB
cblr-1740	293	25	[	[	X
cblr-1740	293	26	]	]	X
cblr-1740	293	27	the	the	DET
cblr-1740	293	28	spending	spending	NOUN
cblr-1740	293	29	by	by	ADP
cblr-1740	293	30	productions	production	NOUN
cblr-1740	293	31	that	that	PRON
cblr-1740	293	32	received	receive	VERB
cblr-1740	293	33	the	the	DET
cblr-1740	293	34	tax	tax	NOUN
cblr-1740	293	35	credit	credit	NOUN
cblr-1740	293	36	and	and	CCONJ
cblr-1740	293	37	can	can	AUX
cblr-1740	293	38	be	be	AUX
cblr-1740	293	39	reasonably	reasonably	ADV
cblr-1740	293	40	assumed	assume	VERB
cblr-1740	293	41	to	to	PART
cblr-1740	293	42	have	have	AUX
cblr-1740	293	43	been	be	AUX
cblr-1740	293	44	induced	induce	VERB
cblr-1740	293	45	to	to	ADP
cblr-1740	293	46	new	new	PROPN
cblr-1740	293	47	york	york	PROPN
cblr-1740	293	48	state	state	NOUN
cblr-1740	293	49	as	as	ADP
cblr-1740	293	50	a	a	DET
cblr-1740	293	51	result	result	NOUN
cblr-1740	293	52	of	of	ADP
cblr-1740	293	53	access	access	NOUN
cblr-1740	293	54	to	to	ADP
cblr-1740	293	55	the	the	DET
cblr-1740	293	56	credit	credit	NOUN
cblr-1740	293	57	program	program	NOUN
cblr-1740	293	58	.	.	PUNCT
cblr-1740	294	1	”88	”88	ADJ
cblr-1740	294	2	while	while	SCONJ
cblr-1740	294	3	camoin	camoin	NOUN
cblr-1740	294	4	should	should	AUX
cblr-1740	294	5	be	be	AUX
cblr-1740	294	6	commended	commend	VERB
cblr-1740	294	7	for	for	ADP
cblr-1740	294	8	its	its	PRON
cblr-1740	294	9	effort	effort	NOUN
cblr-1740	294	10	,	,	PUNCT
cblr-1740	294	11	there	there	PRON
cblr-1740	294	12	are	be	VERB
cblr-1740	294	13	few	few	ADJ
cblr-1740	294	14	details	detail	NOUN
cblr-1740	294	15	provided	provide	VERB
cblr-1740	294	16	as	as	ADP
cblr-1740	294	17	to	to	ADP
cblr-1740	294	18	how	how	SCONJ
cblr-1740	294	19	the	the	DET
cblr-1740	294	20	study	study	NOUN
cblr-1740	294	21	achieved	achieve	VERB
cblr-1740	294	22	this	this	DET
cblr-1740	294	23	conservative	conservative	ADJ
cblr-1740	294	24	approach	approach	NOUN
cblr-1740	294	25	.	.	PUNCT
cblr-1740	295	1	it	it	PRON
cblr-1740	295	2	is	be	AUX
cblr-1740	295	3	extremely	extremely	ADV
cblr-1740	295	4	difficult	difficult	ADJ
cblr-1740	295	5	to	to	PART
cblr-1740	295	6	untangle	untangle	VERB
cblr-1740	295	7	causation	causation	NOUN
cblr-1740	295	8	in	in	ADP
cblr-1740	295	9	macroeconomic	macroeconomic	ADJ
cblr-1740	295	10	models	model	NOUN
cblr-1740	295	11	,	,	PUNCT
cblr-1740	295	12	especially	especially	ADV
cblr-1740	295	13	when	when	SCONJ
cblr-1740	295	14	the	the	DET
cblr-1740	295	15	implementation	implementation	NOUN
cblr-1740	295	16	and	and	CCONJ
cblr-1740	295	17	design	design	NOUN
cblr-1740	295	18	of	of	ADP
cblr-1740	295	19	film	film	NOUN
cblr-1740	295	20	production	production	NOUN
cblr-1740	295	21	tax	tax	NOUN
cblr-1740	295	22	credits	credit	NOUN
cblr-1740	295	23	are	be	AUX
cblr-1740	295	24	themselves	themselves	PRON
cblr-1740	295	25	likely	likely	ADV
cblr-1740	295	26	endogenous	endogenous	ADJ
cblr-1740	295	27	variables	variable	NOUN
cblr-1740	295	28	.	.	PUNCT
cblr-1740	296	1	there	there	PRON
cblr-1740	296	2	may	may	AUX
cblr-1740	296	3	be	be	AUX
cblr-1740	296	4	confounding	confound	VERB
cblr-1740	296	5	factors	factor	NOUN
cblr-1740	296	6	that	that	PRON
cblr-1740	296	7	impact	impact	VERB
cblr-1740	296	8	a	a	DET
cblr-1740	296	9	legislature	legislature	NOUN
cblr-1740	296	10	’s	’s	PART
cblr-1740	296	11	decision	decision	NOUN
cblr-1740	296	12	to	to	PART
cblr-1740	296	13	enact	enact	VERB
cblr-1740	296	14	or	or	CCONJ
cblr-1740	296	15	expand	expand	VERB
cblr-1740	296	16	a	a	DET
cblr-1740	296	17	film	film	NOUN
cblr-1740	296	18	tax	tax	NOUN
cblr-1740	296	19	credit	credit	NOUN
cblr-1740	296	20	program	program	NOUN
cblr-1740	296	21	,	,	PUNCT
cblr-1740	296	22	which	which	PRON
cblr-1740	296	23	also	also	ADV
cblr-1740	296	24	affect	affect	VERB
cblr-1740	296	25	a	a	DET
cblr-1740	296	26	film	film	NOUN
cblr-1740	296	27	production	production	NOUN
cblr-1740	296	28	company	company	NOUN
cblr-1740	296	29	’s	’s	PART
cblr-1740	296	30	decision	decision	NOUN
cblr-1740	296	31	to	to	PART
cblr-1740	296	32	film	film	VERB
cblr-1740	296	33	in	in	ADP
cblr-1740	296	34	a	a	DET
cblr-1740	296	35	particular	particular	ADJ
cblr-1740	296	36	jurisdiction	jurisdiction	NOUN
cblr-1740	296	37	.	.	PUNCT
cblr-1740	297	1	if	if	SCONJ
cblr-1740	297	2	that	that	PRON
cblr-1740	297	3	is	be	AUX
cblr-1740	297	4	the	the	DET
cblr-1740	297	5	case	case	NOUN
cblr-1740	297	6	,	,	PUNCT
cblr-1740	297	7	the	the	DET
cblr-1740	297	8	legislature	legislature	NOUN
cblr-1740	297	9	is	be	AUX
cblr-1740	297	10	likely	likely	ADJ
cblr-1740	297	11	to	to	PART
cblr-1740	297	12	misattribute	misattribute	VERB
cblr-1740	297	13	an	an	DET
cblr-1740	297	14	impact	impact	NOUN
cblr-1740	297	15	to	to	ADP
cblr-1740	297	16	the	the	DET
cblr-1740	297	17	tax	tax	NOUN
cblr-1740	297	18	credit	credit	NOUN
cblr-1740	297	19	if	if	SCONJ
cblr-1740	297	20	the	the	DET
cblr-1740	297	21	outside	outside	ADJ
cblr-1740	297	22	factor	factor	NOUN
cblr-1740	297	23	is	be	AUX
cblr-1740	297	24	not	not	PART
cblr-1740	297	25	controlled	control	VERB
cblr-1740	297	26	for	for	ADP
cblr-1740	297	27	,	,	PUNCT
cblr-1740	297	28	and	and	CCONJ
cblr-1740	297	29	it	it	PRON
cblr-1740	297	30	is	be	AUX
cblr-1740	297	31	difficult	difficult	ADJ
cblr-1740	297	32	to	to	PART
cblr-1740	297	33	control	control	VERB
cblr-1740	297	34	for	for	ADP
cblr-1740	297	35	all	all	DET
cblr-1740	297	36	these	these	DET
cblr-1740	297	37	potential	potential	ADJ
cblr-1740	297	38	confounding	confound	VERB
cblr-1740	297	39	variables	variable	NOUN
cblr-1740	297	40	,	,	PUNCT
cblr-1740	297	41	especially	especially	ADV
cblr-1740	297	42	in	in	ADP
cblr-1740	297	43	an	an	DET
cblr-1740	297	44	interconnected	interconnected	ADJ
cblr-1740	297	45	macro	macro	ADJ
cblr-1740	297	46	economy	economy	NOUN
cblr-1740	297	47	.	.	PUNCT
cblr-1740	298	1	the	the	DET
cblr-1740	298	2	2007–2008	2007–2008	NUM
cblr-1740	298	3	writers	writer	NOUN
cblr-1740	298	4	guild	guild	NOUN
cblr-1740	298	5	strike	strike	NOUN
cblr-1740	298	6	illustrates	illustrate	VERB
cblr-1740	298	7	this	this	DET
cblr-1740	298	8	86	86	NUM
cblr-1740	298	9	see	see	NOUN
cblr-1740	298	10	weiner	weiner	NOUN
cblr-1740	298	11	,	,	PUNCT
cblr-1740	298	12	supra	supra	PROPN
cblr-1740	298	13	note	note	NOUN
cblr-1740	298	14	57	57	NUM
cblr-1740	298	15	,	,	PUNCT
cblr-1740	298	16	at	at	ADP
cblr-1740	298	17	3	3	NUM
cblr-1740	298	18	;	;	PUNCT
cblr-1740	298	19	jennifer	jennifer	PROPN
cblr-1740	298	20	carr	carr	PROPN
cblr-1740	298	21	,	,	PUNCT
cblr-1740	298	22	film	film	NOUN
cblr-1740	298	23	tax	tax	NOUN
cblr-1740	298	24	credit	credit	NOUN
cblr-1740	298	25	studies	study	NOUN
cblr-1740	298	26	fail	fail	VERB
cblr-1740	298	27	to	to	PART
cblr-1740	298	28	deliver	deliver	VERB
cblr-1740	298	29	on	on	ADP
cblr-1740	298	30	big	big	ADJ
cblr-1740	298	31	promises	promise	NOUN
cblr-1740	298	32	,	,	PUNCT
cblr-1740	298	33	st	st	PROPN
cblr-1740	298	34	.	.	PROPN
cblr-1740	298	35	tax	tax	NOUN
cblr-1740	298	36	notes	note	NOUN
cblr-1740	298	37	,	,	PUNCT
cblr-1740	298	38	apr	apr	PROPN
cblr-1740	298	39	.	.	PROPN
cblr-1740	298	40	7	7	NUM
cblr-1740	298	41	,	,	PUNCT
cblr-1740	298	42	2014	2014	NUM
cblr-1740	298	43	,	,	PUNCT
cblr-1740	298	44	at	at	ADP
cblr-1740	298	45	29	29	NUM
cblr-1740	298	46	,	,	PUNCT
cblr-1740	298	47	lexis	lexis	NOUN
cblr-1740	298	48	,	,	PUNCT
cblr-1740	298	49	72	72	NUM
cblr-1740	298	50	state	state	NOUN
cblr-1740	298	51	tax	tax	NOUN
cblr-1740	298	52	notes	note	NOUN
cblr-1740	298	53	29	29	NUM
cblr-1740	298	54	.	.	PUNCT
cblr-1740	299	1	87	87	NUM
cblr-1740	299	2	weiner	weiner	NOUN
cblr-1740	299	3	,	,	PUNCT
cblr-1740	299	4	supra	supra	PROPN
cblr-1740	299	5	note	note	NOUN
cblr-1740	299	6	57	57	NUM
cblr-1740	299	7	,	,	PUNCT
cblr-1740	299	8	at	at	ADP
cblr-1740	299	9	3	3	NUM
cblr-1740	299	10	.	.	SYM
cblr-1740	299	11	88	88	NUM
cblr-1740	299	12	camoin	camoin	NOUN
cblr-1740	299	13	,	,	PUNCT
cblr-1740	299	14	supra	supra	PROPN
cblr-1740	299	15	note	note	NOUN
cblr-1740	299	16	54	54	NUM
cblr-1740	299	17	,	,	PUNCT
cblr-1740	299	18	at	at	ADP
cblr-1740	299	19	6	6	NUM
cblr-1740	299	20	.	.	PUNCT
cblr-1740	300	1	xu	xu	PROPN
cblr-1740	300	2	–	–	PUNCT
cblr-1740	301	1	final	final	ADJ
cblr-1740	301	2	450	450	NUM
cblr-1740	301	3	columbia	columbia	PROPN
cblr-1740	301	4	business	business	NOUN
cblr-1740	301	5	law	law	NOUN
cblr-1740	301	6	review	review	NOUN
cblr-1740	301	7	[	[	X
cblr-1740	301	8	vol	vol	NOUN
cblr-1740	301	9	.	.	NOUN
cblr-1740	301	10	2016	2016	NUM
cblr-1740	301	11	phenomenon	phenomenon	NOUN
cblr-1740	301	12	.	.	PUNCT
cblr-1740	302	1	the	the	DET
cblr-1740	302	2	strike	strike	NOUN
cblr-1740	302	3	and	and	CCONJ
cblr-1740	302	4	its	its	PRON
cblr-1740	302	5	surrounding	surround	VERB
cblr-1740	302	6	uncertainty	uncertainty	NOUN
cblr-1740	302	7	may	may	AUX
cblr-1740	302	8	have	have	AUX
cblr-1740	302	9	been	be	AUX
cblr-1740	302	10	factors	factor	NOUN
cblr-1740	302	11	suppressing	suppress	VERB
cblr-1740	302	12	film	film	NOUN
cblr-1740	302	13	production	production	NOUN
cblr-1740	302	14	in	in	ADP
cblr-1740	302	15	the	the	DET
cblr-1740	302	16	late	late	ADJ
cblr-1740	302	17	2000s,89	2000s,89	NUM
cblr-1740	302	18	which	which	PRON
cblr-1740	302	19	in	in	ADP
cblr-1740	302	20	turn	turn	NOUN
cblr-1740	302	21	may	may	AUX
cblr-1740	302	22	have	have	AUX
cblr-1740	302	23	contributed	contribute	VERB
cblr-1740	302	24	to	to	ADP
cblr-1740	302	25	the	the	DET
cblr-1740	302	26	implementation	implementation	NOUN
cblr-1740	302	27	of	of	ADP
cblr-1740	302	28	the	the	DET
cblr-1740	302	29	film	film	NOUN
cblr-1740	302	30	tax	tax	NOUN
cblr-1740	302	31	credit	credit	NOUN
cblr-1740	302	32	program	program	NOUN
cblr-1740	302	33	in	in	ADP
cblr-1740	302	34	california	california	PROPN
cblr-1740	302	35	or	or	CCONJ
cblr-1740	302	36	the	the	DET
cblr-1740	302	37	expansion	expansion	NOUN
cblr-1740	302	38	of	of	ADP
cblr-1740	302	39	the	the	DET
cblr-1740	302	40	new	new	PROPN
cblr-1740	302	41	york	york	PROPN
cblr-1740	302	42	program	program	NOUN
cblr-1740	302	43	.	.	PUNCT
cblr-1740	303	1	once	once	SCONJ
cblr-1740	303	2	the	the	DET
cblr-1740	303	3	legislatures	legislature	NOUN
cblr-1740	303	4	implemented	implement	VERB
cblr-1740	303	5	these	these	DET
cblr-1740	303	6	programs	program	NOUN
cblr-1740	303	7	,	,	PUNCT
cblr-1740	303	8	however	however	ADV
cblr-1740	303	9	,	,	PUNCT
cblr-1740	303	10	the	the	DET
cblr-1740	303	11	threat	threat	NOUN
cblr-1740	303	12	of	of	ADP
cblr-1740	303	13	the	the	DET
cblr-1740	303	14	strike	strike	NOUN
cblr-1740	303	15	had	have	AUX
cblr-1740	303	16	already	already	ADV
cblr-1740	303	17	passed.90	passed.90	NOUN
cblr-1740	303	18	this	this	PRON
cblr-1740	303	19	prompts	prompt	VERB
cblr-1740	303	20	the	the	DET
cblr-1740	303	21	tricky	tricky	ADJ
cblr-1740	303	22	question	question	NOUN
cblr-1740	303	23	:	:	PUNCT
cblr-1740	303	24	how	how	SCONJ
cblr-1740	303	25	much	much	ADJ
cblr-1740	303	26	of	of	ADP
cblr-1740	303	27	the	the	DET
cblr-1740	303	28	increased	increase	VERB
cblr-1740	303	29	filming	filming	NOUN
cblr-1740	303	30	in	in	ADP
cblr-1740	303	31	california	california	PROPN
cblr-1740	303	32	and	and	CCONJ
cblr-1740	303	33	new	new	PROPN
cblr-1740	303	34	york	york	PROPN
cblr-1740	303	35	was	be	AUX
cblr-1740	303	36	due	due	ADJ
cblr-1740	303	37	to	to	ADP
cblr-1740	303	38	the	the	DET
cblr-1740	303	39	end	end	NOUN
cblr-1740	303	40	of	of	ADP
cblr-1740	303	41	the	the	DET
cblr-1740	303	42	writers	writer	NOUN
cblr-1740	303	43	guild	guild	NOUN
cblr-1740	303	44	strike	strike	NOUN
cblr-1740	303	45	?	?	PUNCT
cblr-1740	304	1	despite	despite	SCONJ
cblr-1740	304	2	these	these	DET
cblr-1740	304	3	analytical	analytical	ADJ
cblr-1740	304	4	difficulties	difficulty	NOUN
cblr-1740	304	5	,	,	PUNCT
cblr-1740	304	6	even	even	ADV
cblr-1740	304	7	a	a	DET
cblr-1740	304	8	crude	crude	ADJ
cblr-1740	304	9	estimate	estimate	NOUN
cblr-1740	304	10	of	of	ADP
cblr-1740	304	11	the	the	DET
cblr-1740	304	12	fraction	fraction	NOUN
cblr-1740	304	13	of	of	ADP
cblr-1740	304	14	film	film	NOUN
cblr-1740	304	15	productions	production	NOUN
cblr-1740	304	16	receiving	receive	VERB
cblr-1740	304	17	tax	tax	NOUN
cblr-1740	304	18	credits	credit	NOUN
cblr-1740	304	19	that	that	PRON
cblr-1740	304	20	would	would	AUX
cblr-1740	304	21	have	have	AUX
cblr-1740	304	22	occurred	occur	VERB
cblr-1740	304	23	even	even	ADV
cblr-1740	304	24	without	without	SCONJ
cblr-1740	304	25	the	the	DET
cblr-1740	304	26	credits	credit	NOUN
cblr-1740	304	27	would	would	AUX
cblr-1740	304	28	increase	increase	VERB
cblr-1740	304	29	accuracy	accuracy	NOUN
cblr-1740	304	30	.	.	PUNCT
cblr-1740	305	1	iv	iv	X
cblr-1740	305	2	.	.	PUNCT
cblr-1740	305	3	policy	policy	NOUN
cblr-1740	305	4	recommendations	recommendation	NOUN
cblr-1740	305	5	a.	a.	NOUN
cblr-1740	305	6	comparative	comparative	ADJ
cblr-1740	305	7	advantages	advantage	NOUN
cblr-1740	305	8	of	of	ADP
cblr-1740	305	9	a	a	DET
cblr-1740	305	10	film	film	NOUN
cblr-1740	305	11	production	production	NOUN
cblr-1740	305	12	tax	tax	NOUN
cblr-1740	305	13	credit	credit	NOUN
cblr-1740	305	14	program	program	NOUN
cblr-1740	305	15	states	state	NOUN
cblr-1740	305	16	with	with	ADP
cblr-1740	305	17	a	a	DET
cblr-1740	305	18	historical	historical	ADJ
cblr-1740	305	19	comparative	comparative	ADJ
cblr-1740	305	20	advantage	advantage	NOUN
cblr-1740	305	21	in	in	ADP
cblr-1740	305	22	film	film	NOUN
cblr-1740	305	23	production	production	NOUN
cblr-1740	305	24	,	,	PUNCT
cblr-1740	305	25	such	such	ADJ
cblr-1740	305	26	as	as	ADP
cblr-1740	305	27	new	new	PROPN
cblr-1740	305	28	york	york	PROPN
cblr-1740	305	29	or	or	CCONJ
cblr-1740	305	30	california	california	PROPN
cblr-1740	305	31	,	,	PUNCT
cblr-1740	305	32	should	should	AUX
cblr-1740	305	33	adopt	adopt	VERB
cblr-1740	305	34	a	a	DET
cblr-1740	305	35	film	film	NOUN
cblr-1740	305	36	production	production	NOUN
cblr-1740	305	37	tax	tax	NOUN
cblr-1740	305	38	credit	credit	NOUN
cblr-1740	305	39	program	program	NOUN
cblr-1740	305	40	.	.	PUNCT
cblr-1740	306	1	the	the	DET
cblr-1740	306	2	rationale	rationale	NOUN
cblr-1740	306	3	behind	behind	ADP
cblr-1740	306	4	this	this	DET
cblr-1740	306	5	recommendation	recommendation	NOUN
cblr-1740	306	6	is	be	AUX
cblr-1740	306	7	two	two	NUM
cblr-1740	306	8	-	-	NUM
cblr-1740	306	9	fold	fold	ADJ
cblr-1740	306	10	.	.	PUNCT
cblr-1740	307	1	first	first	ADV
cblr-1740	307	2	,	,	PUNCT
cblr-1740	307	3	when	when	SCONJ
cblr-1740	307	4	more	more	ADJ
cblr-1740	307	5	than	than	ADP
cblr-1740	307	6	forty	forty	NUM
cblr-1740	307	7	states	state	NOUN
cblr-1740	307	8	and	and	CCONJ
cblr-1740	307	9	even	even	ADV
cblr-1740	307	10	more	more	ADV
cblr-1740	307	11	foreign	foreign	ADJ
cblr-1740	307	12	locales	locale	NOUN
cblr-1740	307	13	have	have	AUX
cblr-1740	307	14	adopted	adopt	VERB
cblr-1740	307	15	such	such	ADJ
cblr-1740	307	16	tax	tax	NOUN
cblr-1740	307	17	credit	credit	NOUN
cblr-1740	307	18	programs	program	NOUN
cblr-1740	307	19	,	,	PUNCT
cblr-1740	307	20	a	a	DET
cblr-1740	307	21	race	race	NOUN
cblr-1740	307	22	-	-	PUNCT
cblr-1740	307	23	to	to	ADP
cblr-1740	307	24	-	-	PUNCT
cblr-1740	307	25	the	the	DET
cblr-1740	307	26	-	-	PUNCT
cblr-1740	307	27	bottom	bottom	NOUN
cblr-1740	307	28	phenomenon	phenomenon	NOUN
cblr-1740	307	29	occurs	occur	VERB
cblr-1740	307	30	and	and	CCONJ
cblr-1740	307	31	even	even	ADV
cblr-1740	307	32	states	state	NOUN
cblr-1740	307	33	with	with	ADP
cblr-1740	307	34	a	a	DET
cblr-1740	307	35	comparative	comparative	ADJ
cblr-1740	307	36	advantage	advantage	NOUN
cblr-1740	307	37	in	in	ADP
cblr-1740	307	38	the	the	DET
cblr-1740	307	39	industry	industry	NOUN
cblr-1740	307	40	must	must	AUX
cblr-1740	307	41	participate	participate	VERB
cblr-1740	307	42	in	in	ADP
cblr-1740	307	43	these	these	DET
cblr-1740	307	44	programs.91	programs.91	NOUN
cblr-1740	307	45	these	these	DET
cblr-1740	307	46	states	state	NOUN
cblr-1740	307	47	and	and	CCONJ
cblr-1740	307	48	foreign	foreign	ADJ
cblr-1740	307	49	jurisdictions	jurisdiction	NOUN
cblr-1740	307	50	are	be	AUX
cblr-1740	307	51	unlikely	unlikely	ADJ
cblr-1740	307	52	to	to	PART
cblr-1740	307	53	overcome	overcome	VERB
cblr-1740	307	54	the	the	DET
cblr-1740	307	55	collective	collective	ADJ
cblr-1740	307	56	action	action	NOUN
cblr-1740	307	57	problem	problem	NOUN
cblr-1740	307	58	and	and	CCONJ
cblr-1740	307	59	jointly	jointly	ADV
cblr-1740	307	60	agree	agree	VERB
cblr-1740	307	61	to	to	PART
cblr-1740	307	62	end	end	VERB
cblr-1740	307	63	their	their	PRON
cblr-1740	307	64	tax	tax	NOUN
cblr-1740	307	65	incentive	incentive	NOUN
cblr-1740	307	66	programs	program	NOUN
cblr-1740	307	67	.	.	PUNCT
cblr-1740	308	1	other	other	ADJ
cblr-1740	308	2	states	state	NOUN
cblr-1740	308	3	with	with	ADP
cblr-1740	308	4	tax	tax	NOUN
cblr-1740	308	5	credit	credit	NOUN
cblr-1740	308	6	programs	program	NOUN
cblr-1740	308	7	distort	distort	VERB
cblr-1740	308	8	the	the	DET
cblr-1740	308	9	market	market	NOUN
cblr-1740	308	10	by	by	ADP
cblr-1740	308	11	reducing	reduce	VERB
cblr-1740	308	12	the	the	DET
cblr-1740	308	13	tax	tax	NOUN
cblr-1740	308	14	cost	cost	NOUN
cblr-1740	308	15	of	of	ADP
cblr-1740	308	16	filming	filming	NOUN
cblr-1740	308	17	and	and	CCONJ
cblr-1740	308	18	production	production	NOUN
cblr-1740	308	19	in	in	ADP
cblr-1740	308	20	their	their	PRON
cblr-1740	308	21	locales	locale	NOUN
cblr-1740	308	22	.	.	PUNCT
cblr-1740	309	1	thus	thus	ADV
cblr-1740	309	2	,	,	PUNCT
cblr-1740	309	3	to	to	PART
cblr-1740	309	4	maintain	maintain	VERB
cblr-1740	309	5	their	their	PRON
cblr-1740	309	6	comparative	comparative	ADJ
cblr-1740	309	7	advantage	advantage	NOUN
cblr-1740	309	8	in	in	ADP
cblr-1740	309	9	the	the	DET
cblr-1740	309	10	film	film	NOUN
cblr-1740	309	11	production	production	NOUN
cblr-1740	309	12	arena	arena	NOUN
cblr-1740	309	13	,	,	PUNCT
cblr-1740	309	14	new	new	ADJ
cblr-1740	309	15	89	89	NUM
cblr-1740	309	16	see	see	VERB
cblr-1740	309	17	2008	2008	NUM
cblr-1740	309	18	n.y	n.y	PROPN
cblr-1740	309	19	.	.	PROPN
cblr-1740	309	20	state	state	PROPN
cblr-1740	309	21	esfpc	esfpc	PROPN
cblr-1740	309	22	report	report	PROPN
cblr-1740	309	23	,	,	PUNCT
cblr-1740	309	24	supra	supra	PROPN
cblr-1740	309	25	note	note	NOUN
cblr-1740	309	26	7	7	NUM
cblr-1740	309	27	,	,	PUNCT
cblr-1740	309	28	at	at	ADP
cblr-1740	309	29	17	17	NUM
cblr-1740	309	30	(	(	PUNCT
cblr-1740	309	31	discussing	discuss	VERB
cblr-1740	309	32	the	the	DET
cblr-1740	309	33	effects	effect	NOUN
cblr-1740	309	34	on	on	ADP
cblr-1740	309	35	production	production	NOUN
cblr-1740	309	36	of	of	ADP
cblr-1740	309	37	a	a	DET
cblr-1740	309	38	potential	potential	ADJ
cblr-1740	309	39	writers	writer	NOUN
cblr-1740	309	40	’	'	PUNCT
cblr-1740	309	41	strike	strike	NOUN
cblr-1740	309	42	)	)	PUNCT
cblr-1740	309	43	.	.	PUNCT
cblr-1740	310	1	90	90	NUM
cblr-1740	310	2	see	see	VERB
cblr-1740	310	3	i	i	PRON
cblr-1740	310	4	d.	d.	PROPN
cblr-1740	310	5	91	91	NUM
cblr-1740	310	6	see	see	VERB
cblr-1740	310	7	mcdonald	mcdonald	PROPN
cblr-1740	310	8	,	,	PUNCT
cblr-1740	310	9	supra	supra	PROPN
cblr-1740	310	10	note	note	NOUN
cblr-1740	310	11	1	1	NUM
cblr-1740	310	12	,	,	PUNCT
cblr-1740	310	13	at	at	ADP
cblr-1740	310	14	86	86	NUM
cblr-1740	310	15	.	.	PUNCT
cblr-1740	311	1	xu	xu	INTJ
cblr-1740	311	2	–	–	PUNCT
cblr-1740	311	3	final	final	ADJ
cblr-1740	311	4	no	no	NOUN
cblr-1740	311	5	.	.	PUNCT
cblr-1740	312	1	2:426	2:426	NUM
cblr-1740	312	2	]	]	X
cblr-1740	312	3	film	film	NOUN
cblr-1740	312	4	production	production	NOUN
cblr-1740	312	5	tax	tax	NOUN
cblr-1740	312	6	credits	credit	NOUN
cblr-1740	312	7	451	451	NUM
cblr-1740	312	8	york	york	PROPN
cblr-1740	312	9	and	and	CCONJ
cblr-1740	312	10	california	california	PROPN
cblr-1740	312	11	must	must	AUX
cblr-1740	312	12	also	also	ADV
cblr-1740	312	13	continue	continue	VERB
cblr-1740	312	14	their	their	PRON
cblr-1740	312	15	tax	tax	NOUN
cblr-1740	312	16	credit	credit	NOUN
cblr-1740	312	17	programs	program	NOUN
cblr-1740	312	18	.	.	PUNCT
cblr-1740	313	1	this	this	PRON
cblr-1740	313	2	is	be	AUX
cblr-1740	313	3	especially	especially	ADV
cblr-1740	313	4	the	the	DET
cblr-1740	313	5	case	case	NOUN
cblr-1740	313	6	when	when	SCONJ
cblr-1740	313	7	states	state	NOUN
cblr-1740	313	8	near	near	ADP
cblr-1740	313	9	new	new	PROPN
cblr-1740	313	10	york	york	PROPN
cblr-1740	313	11	or	or	CCONJ
cblr-1740	313	12	california	california	PROPN
cblr-1740	313	13	have	have	VERB
cblr-1740	313	14	these	these	DET
cblr-1740	313	15	programs	program	NOUN
cblr-1740	313	16	and	and	CCONJ
cblr-1740	313	17	are	be	AUX
cblr-1740	313	18	easily	easily	ADV
cblr-1740	313	19	able	able	ADJ
cblr-1740	313	20	to	to	PART
cblr-1740	313	21	benefit	benefit	VERB
cblr-1740	313	22	from	from	ADP
cblr-1740	313	23	their	their	PRON
cblr-1740	313	24	geographic	geographic	ADJ
cblr-1740	313	25	proximity	proximity	NOUN
cblr-1740	313	26	to	to	ADP
cblr-1740	313	27	popular	popular	ADJ
cblr-1740	313	28	film	film	NOUN
cblr-1740	313	29	production	production	NOUN
cblr-1740	313	30	locales	locale	NOUN
cblr-1740	313	31	.	.	PUNCT
cblr-1740	314	1	for	for	ADP
cblr-1740	314	2	example	example	NOUN
cblr-1740	314	3	,	,	PUNCT
cblr-1740	314	4	after	after	SCONJ
cblr-1740	314	5	connecticut	connecticut	PROPN
cblr-1740	314	6	established	establish	VERB
cblr-1740	314	7	its	its	PRON
cblr-1740	314	8	own	own	ADJ
cblr-1740	314	9	tax	tax	NOUN
cblr-1740	314	10	credit	credit	NOUN
cblr-1740	314	11	program	program	NOUN
cblr-1740	314	12	,	,	PUNCT
cblr-1740	314	13	a	a	DET
cblr-1740	314	14	large	large	ADJ
cblr-1740	314	15	digital	digital	ADJ
cblr-1740	314	16	design	design	NOUN
cblr-1740	314	17	firm	firm	NOUN
cblr-1740	314	18	moved	move	VERB
cblr-1740	314	19	from	from	ADP
cblr-1740	314	20	white	white	ADJ
cblr-1740	314	21	plains	plain	NOUN
cblr-1740	314	22	,	,	PUNCT
cblr-1740	314	23	n.y	n.y	PROPN
cblr-1740	314	24	.	.	PROPN
cblr-1740	314	25	to	to	ADP
cblr-1740	314	26	greenwich	greenwich	PROPN
cblr-1740	314	27	,	,	PUNCT
cblr-1740	314	28	conn.92	conn.92	NOUN
cblr-1740	314	29	it	it	PRON
cblr-1740	314	30	is	be	AUX
cblr-1740	314	31	no	no	PRON
cblr-1740	314	32	more	more	ADV
cblr-1740	314	33	difficult	difficult	ADJ
cblr-1740	314	34	for	for	ADP
cblr-1740	314	35	a	a	DET
cblr-1740	314	36	film	film	NOUN
cblr-1740	314	37	production	production	NOUN
cblr-1740	314	38	team	team	NOUN
cblr-1740	314	39	to	to	PART
cblr-1740	314	40	visit	visit	VERB
cblr-1740	314	41	greenwich	greenwich	PROPN
cblr-1740	314	42	,	,	PUNCT
cblr-1740	314	43	which	which	PRON
cblr-1740	314	44	is	be	AUX
cblr-1740	314	45	ten	ten	NUM
cblr-1740	314	46	miles	mile	NOUN
cblr-1740	314	47	away	away	ADV
cblr-1740	314	48	from	from	ADP
cblr-1740	314	49	white	white	ADJ
cblr-1740	314	50	plains	plain	NOUN
cblr-1740	314	51	,	,	PUNCT
cblr-1740	314	52	and	and	CCONJ
cblr-1740	314	53	so	so	ADV
cblr-1740	314	54	this	this	DET
cblr-1740	314	55	studio	studio	NOUN
cblr-1740	314	56	benefits	benefit	NOUN
cblr-1740	314	57	from	from	ADP
cblr-1740	314	58	its	its	PRON
cblr-1740	314	59	geographic	geographic	ADJ
cblr-1740	314	60	proximity	proximity	NOUN
cblr-1740	314	61	to	to	ADP
cblr-1740	314	62	the	the	DET
cblr-1740	314	63	film	film	NOUN
cblr-1740	314	64	production	production	NOUN
cblr-1740	314	65	occurring	occur	VERB
cblr-1740	314	66	in	in	ADP
cblr-1740	314	67	new	new	PROPN
cblr-1740	314	68	york	york	PROPN
cblr-1740	314	69	while	while	SCONJ
cblr-1740	314	70	being	be	AUX
cblr-1740	314	71	able	able	ADJ
cblr-1740	314	72	to	to	PART
cblr-1740	314	73	benefit	benefit	VERB
cblr-1740	314	74	from	from	ADP
cblr-1740	314	75	connecticut	connecticut	PROPN
cblr-1740	314	76	’s	’s	PART
cblr-1740	314	77	tax	tax	NOUN
cblr-1740	314	78	credit	credit	NOUN
cblr-1740	314	79	program.93	program.93	NOUN
cblr-1740	314	80	second	second	ADJ
cblr-1740	314	81	,	,	PUNCT
cblr-1740	314	82	thankfully	thankfully	ADV
cblr-1740	314	83	for	for	ADP
cblr-1740	314	84	new	new	PROPN
cblr-1740	314	85	york	york	PROPN
cblr-1740	314	86	and	and	CCONJ
cblr-1740	314	87	california	california	PROPN
cblr-1740	314	88	,	,	PUNCT
cblr-1740	314	89	because	because	SCONJ
cblr-1740	314	90	of	of	ADP
cblr-1740	314	91	their	their	PRON
cblr-1740	314	92	comparative	comparative	ADJ
cblr-1740	314	93	advantage	advantage	NOUN
cblr-1740	314	94	in	in	ADP
cblr-1740	314	95	film	film	NOUN
cblr-1740	314	96	production	production	NOUN
cblr-1740	314	97	,	,	PUNCT
cblr-1740	314	98	tax	tax	NOUN
cblr-1740	314	99	credit	credit	NOUN
cblr-1740	314	100	programs	program	NOUN
cblr-1740	314	101	in	in	ADP
cblr-1740	314	102	those	those	DET
cblr-1740	314	103	two	two	NUM
cblr-1740	314	104	states	state	NOUN
cblr-1740	314	105	can	can	AUX
cblr-1740	314	106	be	be	AUX
cblr-1740	314	107	more	more	ADV
cblr-1740	314	108	efficiently	efficiently	ADV
cblr-1740	314	109	run	run	VERB
cblr-1740	314	110	.	.	PUNCT
cblr-1740	315	1	since	since	SCONJ
cblr-1740	315	2	the	the	DET
cblr-1740	315	3	film	film	NOUN
cblr-1740	315	4	industry	industry	NOUN
cblr-1740	315	5	is	be	AUX
cblr-1740	315	6	already	already	ADV
cblr-1740	315	7	established	establish	VERB
cblr-1740	315	8	,	,	PUNCT
cblr-1740	315	9	entrenched	entrench	VERB
cblr-1740	315	10	,	,	PUNCT
cblr-1740	315	11	and	and	CCONJ
cblr-1740	315	12	large	large	ADJ
cblr-1740	315	13	in	in	ADP
cblr-1740	315	14	new	new	PROPN
cblr-1740	315	15	york	york	PROPN
cblr-1740	315	16	and	and	CCONJ
cblr-1740	315	17	california	california	PROPN
cblr-1740	315	18	,	,	PUNCT
cblr-1740	315	19	there	there	PRON
cblr-1740	315	20	are	be	VERB
cblr-1740	315	21	cluster	cluster	NOUN
cblr-1740	315	22	effects	effect	NOUN
cblr-1740	315	23	,	,	PUNCT
cblr-1740	315	24	benefits	benefit	NOUN
cblr-1740	315	25	to	to	ADP
cblr-1740	315	26	specialization	specialization	NOUN
cblr-1740	315	27	,	,	PUNCT
cblr-1740	315	28	and	and	CCONJ
cblr-1740	315	29	increasing	increase	VERB
cblr-1740	315	30	returns	return	NOUN
cblr-1740	315	31	to	to	PART
cblr-1740	315	32	scale	scale	VERB
cblr-1740	315	33	.	.	PUNCT
cblr-1740	316	1	the	the	DET
cblr-1740	316	2	camoin	camoin	NOUN
cblr-1740	316	3	study	study	NOUN
cblr-1740	316	4	describes	describe	VERB
cblr-1740	316	5	a	a	DET
cblr-1740	316	6	“	"	PUNCT
cblr-1740	316	7	virtuous	virtuous	ADJ
cblr-1740	316	8	selfreinforcing	selfreinforcing	NOUN
cblr-1740	316	9	cycle	cycle	NOUN
cblr-1740	316	10	”	"	PUNCT
cblr-1740	316	11	in	in	ADP
cblr-1740	316	12	which	which	PRON
cblr-1740	316	13	non	non	ADJ
cblr-1740	316	14	-	-	ADJ
cblr-1740	316	15	eligible	eligible	ADJ
cblr-1740	316	16	productions	production	NOUN
cblr-1740	316	17	are	be	AUX
cblr-1740	316	18	attracted	attract	VERB
cblr-1740	316	19	to	to	ADP
cblr-1740	316	20	new	new	PROPN
cblr-1740	316	21	york	york	PROPN
cblr-1740	316	22	because	because	SCONJ
cblr-1740	316	23	of	of	ADP
cblr-1740	316	24	the	the	DET
cblr-1740	316	25	existing	exist	VERB
cblr-1740	316	26	film	film	NOUN
cblr-1740	316	27	production	production	NOUN
cblr-1740	316	28	industry	industry	NOUN
cblr-1740	316	29	and	and	CCONJ
cblr-1740	316	30	the	the	DET
cblr-1740	316	31	specialized	specialized	ADJ
cblr-1740	316	32	services	service	NOUN
cblr-1740	316	33	and	and	CCONJ
cblr-1740	316	34	talent	talent	NOUN
cblr-1740	316	35	are	be	AUX
cblr-1740	316	36	more	more	ADV
cblr-1740	316	37	available	available	ADJ
cblr-1740	316	38	as	as	SCONJ
cblr-1740	316	39	a	a	DET
cblr-1740	316	40	result.94	result.94	NOUN
cblr-1740	316	41	cluster	cluster	NOUN
cblr-1740	316	42	effects	effect	NOUN
cblr-1740	316	43	exist	exist	VERB
cblr-1740	316	44	as	as	ADV
cblr-1740	316	45	well	well	ADV
cblr-1740	316	46	.	.	PUNCT
cblr-1740	317	1	here	here	ADV
cblr-1740	317	2	,	,	PUNCT
cblr-1740	317	3	states	state	NOUN
cblr-1740	317	4	with	with	ADP
cblr-1740	317	5	a	a	DET
cblr-1740	317	6	comparative	comparative	ADJ
cblr-1740	317	7	advantage	advantage	NOUN
cblr-1740	317	8	in	in	ADP
cblr-1740	317	9	film	film	NOUN
cblr-1740	317	10	production	production	NOUN
cblr-1740	317	11	draw	draw	NOUN
cblr-1740	317	12	in	in	ADP
cblr-1740	317	13	types	type	NOUN
cblr-1740	317	14	of	of	ADP
cblr-1740	317	15	production	production	NOUN
cblr-1740	317	16	that	that	PRON
cblr-1740	317	17	are	be	AUX
cblr-1740	317	18	not	not	PART
cblr-1740	317	19	eligible	eligible	ADJ
cblr-1740	317	20	for	for	ADP
cblr-1740	317	21	the	the	DET
cblr-1740	317	22	tax	tax	NOUN
cblr-1740	317	23	credit	credit	NOUN
cblr-1740	317	24	,	,	PUNCT
cblr-1740	317	25	but	but	CCONJ
cblr-1740	317	26	are	be	AUX
cblr-1740	317	27	nevertheless	nevertheless	ADV
cblr-1740	317	28	attracted	attract	VERB
cblr-1740	317	29	to	to	ADP
cblr-1740	317	30	the	the	DET
cblr-1740	317	31	state	state	NOUN
cblr-1740	317	32	because	because	SCONJ
cblr-1740	317	33	of	of	ADP
cblr-1740	317	34	the	the	DET
cblr-1740	317	35	existing	exist	VERB
cblr-1740	317	36	facilities	facility	NOUN
cblr-1740	317	37	and	and	CCONJ
cblr-1740	317	38	expertise	expertise	NOUN
cblr-1740	317	39	that	that	PRON
cblr-1740	317	40	have	have	AUX
cblr-1740	317	41	been	be	AUX
cblr-1740	317	42	developed	develop	VERB
cblr-1740	317	43	as	as	ADP
cblr-1740	317	44	a	a	DET
cblr-1740	317	45	result	result	NOUN
cblr-1740	317	46	of	of	ADP
cblr-1740	317	47	the	the	DET
cblr-1740	317	48	production	production	NOUN
cblr-1740	317	49	induced	induce	VERB
cblr-1740	317	50	by	by	ADP
cblr-1740	317	51	the	the	DET
cblr-1740	317	52	tax	tax	NOUN
cblr-1740	317	53	credit.95	credit.95	NOUN
cblr-1740	317	54	these	these	DET
cblr-1740	317	55	clusters	cluster	NOUN
cblr-1740	317	56	also	also	ADV
cblr-1740	317	57	extend	extend	VERB
cblr-1740	317	58	to	to	ADP
cblr-1740	317	59	the	the	DET
cblr-1740	317	60	development	development	NOUN
cblr-1740	317	61	of	of	ADP
cblr-1740	317	62	physical	physical	ADJ
cblr-1740	317	63	infrastructure	infrastructure	NOUN
cblr-1740	317	64	,	,	PUNCT
cblr-1740	317	65	such	such	ADJ
cblr-1740	317	66	as	as	ADP
cblr-1740	317	67	studios	studio	NOUN
cblr-1740	317	68	,	,	PUNCT
cblr-1740	317	69	and	and	CCONJ
cblr-1740	317	70	this	this	DET
cblr-1740	317	71	infrastructure	infrastructure	NOUN
cblr-1740	317	72	construction	construction	NOUN
cblr-1740	317	73	can	can	AUX
cblr-1740	317	74	also	also	ADV
cblr-1740	317	75	stimulate	stimulate	VERB
cblr-1740	317	76	the	the	DET
cblr-1740	317	77	state	state	NOUN
cblr-1740	317	78	’s	’s	PART
cblr-1740	317	79	92	92	NUM
cblr-1740	317	80	susan	susan	PROPN
cblr-1740	317	81	christopherson	christopherson	PROPN
cblr-1740	317	82	&	&	CCONJ
cblr-1740	317	83	ned	ned	PROPN
cblr-1740	317	84	rightor	rightor	NOUN
cblr-1740	317	85	,	,	PUNCT
cblr-1740	317	86	the	the	DET
cblr-1740	317	87	creative	creative	ADJ
cblr-1740	317	88	economy	economy	NOUN
cblr-1740	317	89	as	as	ADP
cblr-1740	317	90	“	"	PUNCT
cblr-1740	317	91	big	big	ADJ
cblr-1740	317	92	business	business	NOUN
cblr-1740	317	93	”	"	PUNCT
cblr-1740	317	94	:	:	PUNCT
cblr-1740	317	95	evaluating	evaluate	VERB
cblr-1740	317	96	state	state	NOUN
cblr-1740	317	97	strategies	strategy	NOUN
cblr-1740	317	98	to	to	PART
cblr-1740	317	99	lure	lure	VERB
cblr-1740	317	100	filmmakers	filmmaker	NOUN
cblr-1740	317	101	,	,	PUNCT
cblr-1740	317	102	29	29	NUM
cblr-1740	317	103	j.	j.	PROPN
cblr-1740	317	104	plan	plan	PROPN
cblr-1740	317	105	.	.	PUNCT
cblr-1740	318	1	educ	educ	PROPN
cblr-1740	318	2	.	.	PUNCT
cblr-1740	319	1	&	&	CCONJ
cblr-1740	320	1	res	res	PROPN
cblr-1740	320	2	.	.	PROPN
cblr-1740	320	3	336	336	NUM
cblr-1740	320	4	,	,	PUNCT
cblr-1740	320	5	346	346	NUM
cblr-1740	320	6	(	(	PUNCT
cblr-1740	320	7	2010	2010	NUM
cblr-1740	320	8	)	)	PUNCT
cblr-1740	320	9	.	.	PUNCT
cblr-1740	321	1	93	93	NUM
cblr-1740	322	1	i	i	PRON
cblr-1740	322	2	d.	d.	PROPN
cblr-1740	322	3	94	94	NUM
cblr-1740	322	4	camoin	camoin	PROPN
cblr-1740	322	5	,	,	PUNCT
cblr-1740	322	6	supra	supra	PROPN
cblr-1740	322	7	note	note	NOUN
cblr-1740	322	8	54	54	NUM
cblr-1740	322	9	,	,	PUNCT
cblr-1740	322	10	at	at	ADP
cblr-1740	322	11	17	17	NUM
cblr-1740	322	12	.	.	PUNCT
cblr-1740	323	1	95	95	NUM
cblr-1740	323	2	see	see	NOUN
cblr-1740	323	3	,	,	PUNCT
cblr-1740	323	4	e.g.	e.g.	ADV
cblr-1740	323	5	,	,	PUNCT
cblr-1740	323	6	i	i	PROPN
cblr-1740	323	7	d.	d.	PROPN
cblr-1740	323	8	xu	xu	PROPN
cblr-1740	323	9	–	–	PUNCT
cblr-1740	323	10	final	final	ADJ
cblr-1740	323	11	452	452	NUM
cblr-1740	323	12	columbia	columbia	PROPN
cblr-1740	323	13	business	business	NOUN
cblr-1740	323	14	law	law	PROPN
cblr-1740	323	15	review	review	NOUN
cblr-1740	323	16	[	[	X
cblr-1740	323	17	vol	vol	NOUN
cblr-1740	323	18	.	.	PUNCT
cblr-1740	323	19	2016	2016	NUM
cblr-1740	323	20	economy.96	economy.96	VERB
cblr-1740	323	21	in	in	ADP
cblr-1740	323	22	addition	addition	NOUN
cblr-1740	323	23	to	to	ADP
cblr-1740	323	24	these	these	DET
cblr-1740	323	25	factors	factor	NOUN
cblr-1740	323	26	,	,	PUNCT
cblr-1740	323	27	one	one	NUM
cblr-1740	323	28	wonders	wonder	VERB
cblr-1740	323	29	whether	whether	SCONJ
cblr-1740	323	30	there	there	PRON
cblr-1740	323	31	are	be	VERB
cblr-1740	323	32	increases	increase	NOUN
cblr-1740	323	33	in	in	ADP
cblr-1740	323	34	productivity	productivity	NOUN
cblr-1740	323	35	because	because	SCONJ
cblr-1740	323	36	of	of	ADP
cblr-1740	323	37	the	the	DET
cblr-1740	323	38	sheer	sheer	ADJ
cblr-1740	323	39	number	number	NOUN
cblr-1740	323	40	of	of	ADP
cblr-1740	323	41	films	film	NOUN
cblr-1740	323	42	produced	produce	VERB
cblr-1740	323	43	by	by	ADP
cblr-1740	323	44	the	the	DET
cblr-1740	323	45	industry	industry	NOUN
cblr-1740	323	46	in	in	ADP
cblr-1740	323	47	new	new	PROPN
cblr-1740	323	48	york	york	PROPN
cblr-1740	323	49	or	or	CCONJ
cblr-1740	323	50	california	california	PROPN
cblr-1740	323	51	.	.	PUNCT
cblr-1740	324	1	this	this	DET
cblr-1740	324	2	phenomenon	phenomenon	NOUN
cblr-1740	324	3	has	have	AUX
cblr-1740	324	4	been	be	AUX
cblr-1740	324	5	documented	document	VERB
cblr-1740	324	6	in	in	ADP
cblr-1740	324	7	the	the	DET
cblr-1740	324	8	economics	economic	NOUN
cblr-1740	324	9	literature	literature	NOUN
cblr-1740	324	10	of	of	ADP
cblr-1740	324	11	other	other	ADJ
cblr-1740	324	12	industries	industry	NOUN
cblr-1740	324	13	,	,	PUNCT
cblr-1740	324	14	which	which	PRON
cblr-1740	324	15	finds	find	VERB
cblr-1740	324	16	that	that	SCONJ
cblr-1740	324	17	worker	worker	NOUN
cblr-1740	324	18	productivity	productivity	NOUN
cblr-1740	324	19	increases	increase	VERB
cblr-1740	324	20	because	because	SCONJ
cblr-1740	324	21	there	there	PRON
cblr-1740	324	22	is	be	VERB
cblr-1740	324	23	a	a	DET
cblr-1740	324	24	“	"	PUNCT
cblr-1740	324	25	learning	learn	VERB
cblr-1740	324	26	by	by	ADP
cblr-1740	324	27	doing	do	VERB
cblr-1740	324	28	”	"	PUNCT
cblr-1740	324	29	effect.97	effect.97	NOUN
cblr-1740	324	30	all	all	PRON
cblr-1740	324	31	of	of	ADP
cblr-1740	324	32	these	these	DET
cblr-1740	324	33	“	"	PUNCT
cblr-1740	324	34	effects	effect	NOUN
cblr-1740	324	35	”	"	PUNCT
cblr-1740	324	36	suggest	suggest	VERB
cblr-1740	324	37	that	that	SCONJ
cblr-1740	324	38	the	the	DET
cblr-1740	324	39	roi	roi	NOUN
cblr-1740	324	40	of	of	ADP
cblr-1740	324	41	film	film	NOUN
cblr-1740	324	42	tax	tax	NOUN
cblr-1740	324	43	credits	credit	NOUN
cblr-1740	324	44	is	be	AUX
cblr-1740	324	45	likely	likely	ADV
cblr-1740	324	46	higher	high	ADJ
cblr-1740	324	47	in	in	ADP
cblr-1740	324	48	a	a	DET
cblr-1740	324	49	state	state	NOUN
cblr-1740	324	50	with	with	ADP
cblr-1740	324	51	a	a	DET
cblr-1740	324	52	comparative	comparative	ADJ
cblr-1740	324	53	advantage	advantage	NOUN
cblr-1740	324	54	in	in	ADP
cblr-1740	324	55	film	film	NOUN
cblr-1740	324	56	production	production	NOUN
cblr-1740	324	57	.	.	PUNCT
cblr-1740	325	1	as	as	SCONJ
cblr-1740	325	2	such	such	ADJ
cblr-1740	325	3	,	,	PUNCT
cblr-1740	325	4	the	the	DET
cblr-1740	325	5	rationale	rationale	NOUN
cblr-1740	325	6	for	for	ADP
cblr-1740	325	7	a	a	DET
cblr-1740	325	8	film	film	NOUN
cblr-1740	325	9	production	production	NOUN
cblr-1740	325	10	tax	tax	NOUN
cblr-1740	325	11	credit	credit	NOUN
cblr-1740	325	12	in	in	ADP
cblr-1740	325	13	a	a	DET
cblr-1740	325	14	state	state	NOUN
cblr-1740	325	15	with	with	ADP
cblr-1740	325	16	a	a	DET
cblr-1740	325	17	comparative	comparative	ADJ
cblr-1740	325	18	advantage	advantage	NOUN
cblr-1740	325	19	,	,	PUNCT
cblr-1740	325	20	such	such	ADJ
cblr-1740	325	21	as	as	ADP
cblr-1740	325	22	new	new	PROPN
cblr-1740	325	23	york	york	PROPN
cblr-1740	325	24	or	or	CCONJ
cblr-1740	325	25	california	california	PROPN
cblr-1740	325	26	,	,	PUNCT
cblr-1740	325	27	is	be	AUX
cblr-1740	325	28	very	very	ADV
cblr-1740	325	29	different	different	ADJ
cblr-1740	325	30	from	from	ADP
cblr-1740	325	31	that	that	PRON
cblr-1740	325	32	in	in	ADP
cblr-1740	325	33	a	a	DET
cblr-1740	325	34	state	state	NOUN
cblr-1740	325	35	with	with	ADP
cblr-1740	325	36	a	a	DET
cblr-1740	325	37	nonexistent	nonexistent	ADJ
cblr-1740	325	38	or	or	CCONJ
cblr-1740	325	39	nascent	nascent	ADJ
cblr-1740	325	40	film	film	NOUN
cblr-1740	325	41	industry	industry	NOUN
cblr-1740	325	42	.	.	PUNCT
cblr-1740	326	1	states	state	NOUN
cblr-1740	326	2	with	with	ADP
cblr-1740	326	3	a	a	DET
cblr-1740	326	4	comparative	comparative	ADJ
cblr-1740	326	5	advantage	advantage	NOUN
cblr-1740	326	6	in	in	ADP
cblr-1740	326	7	film	film	NOUN
cblr-1740	326	8	production	production	NOUN
cblr-1740	326	9	should	should	AUX
cblr-1740	326	10	offer	offer	VERB
cblr-1740	326	11	tax	tax	NOUN
cblr-1740	326	12	credits	credit	NOUN
cblr-1740	326	13	in	in	ADP
cblr-1740	326	14	response	response	NOUN
cblr-1740	326	15	to	to	ADP
cblr-1740	326	16	the	the	DET
cblr-1740	326	17	threat	threat	NOUN
cblr-1740	326	18	resulting	result	VERB
cblr-1740	326	19	from	from	ADP
cblr-1740	326	20	other	other	ADJ
cblr-1740	326	21	subsidies.98	subsidies.98	NOUN
cblr-1740	326	22	as	as	ADP
cblr-1740	326	23	a	a	DET
cblr-1740	326	24	result	result	NOUN
cblr-1740	326	25	,	,	PUNCT
cblr-1740	326	26	their	their	PRON
cblr-1740	326	27	tax	tax	NOUN
cblr-1740	326	28	credit	credit	NOUN
cblr-1740	326	29	program	program	NOUN
cblr-1740	326	30	design	design	NOUN
cblr-1740	326	31	must	must	AUX
cblr-1740	326	32	fit	fit	VERB
cblr-1740	326	33	these	these	DET
cblr-1740	326	34	needs	need	NOUN
cblr-1740	326	35	.	.	PUNCT
cblr-1740	327	1	b.	b.	PROPN
cblr-1740	327	2	tax	tax	NOUN
cblr-1740	327	3	credit	credit	NOUN
cblr-1740	327	4	design	design	NOUN
cblr-1740	327	5	evaluation	evaluation	NOUN
cblr-1740	327	6	and	and	CCONJ
cblr-1740	327	7	suggestions	suggestion	NOUN
cblr-1740	327	8	for	for	ADP
cblr-1740	327	9	new	new	PROPN
cblr-1740	327	10	york	york	PROPN
cblr-1740	327	11	and	and	CCONJ
cblr-1740	327	12	california	california	PROPN
cblr-1740	327	13	the	the	DET
cblr-1740	327	14	efficacy	efficacy	NOUN
cblr-1740	327	15	and	and	CCONJ
cblr-1740	327	16	efficiency	efficiency	NOUN
cblr-1740	327	17	of	of	ADP
cblr-1740	327	18	the	the	DET
cblr-1740	327	19	esfpc	esfpc	NOUN
cblr-1740	327	20	and	and	CCONJ
cblr-1740	327	21	california	california	PROPN
cblr-1740	327	22	i	i	PROPN
cblr-1740	327	23	and	and	CCONJ
cblr-1740	327	24	ii	ii	PROPN
cblr-1740	327	25	depend	depend	VERB
cblr-1740	327	26	upon	upon	SCONJ
cblr-1740	327	27	the	the	DET
cblr-1740	327	28	design	design	NOUN
cblr-1740	327	29	and	and	CCONJ
cblr-1740	327	30	structure	structure	NOUN
cblr-1740	327	31	of	of	ADP
cblr-1740	327	32	these	these	DET
cblr-1740	327	33	film	film	NOUN
cblr-1740	327	34	tax	tax	NOUN
cblr-1740	327	35	credit	credit	NOUN
cblr-1740	327	36	programs	program	NOUN
cblr-1740	327	37	.	.	PUNCT
cblr-1740	328	1	this	this	DET
cblr-1740	328	2	part	part	NOUN
cblr-1740	328	3	discusses	discuss	VERB
cblr-1740	328	4	the	the	DET
cblr-1740	328	5	existing	exist	VERB
cblr-1740	328	6	programs	program	NOUN
cblr-1740	328	7	’	'	PUNCT
cblr-1740	328	8	designs	design	NOUN
cblr-1740	328	9	and	and	CCONJ
cblr-1740	328	10	suggests	suggest	VERB
cblr-1740	328	11	improvements	improvement	NOUN
cblr-1740	328	12	.	.	PUNCT
cblr-1740	329	1	1	1	X
cblr-1740	329	2	.	.	X
cblr-1740	329	3	films	film	NOUN
cblr-1740	329	4	eligible	eligible	ADJ
cblr-1740	329	5	for	for	ADP
cblr-1740	329	6	the	the	DET
cblr-1740	329	7	program	program	NOUN
cblr-1740	329	8	the	the	DET
cblr-1740	329	9	new	new	PROPN
cblr-1740	329	10	york	york	PROPN
cblr-1740	329	11	and	and	CCONJ
cblr-1740	329	12	california	california	PROPN
cblr-1740	329	13	programs	program	NOUN
cblr-1740	329	14	both	both	PRON
cblr-1740	329	15	limit	limit	VERB
cblr-1740	329	16	eligibility	eligibility	NOUN
cblr-1740	329	17	to	to	PART
cblr-1740	329	18	feature	feature	VERB
cblr-1740	329	19	films	film	NOUN
cblr-1740	329	20	,	,	PUNCT
cblr-1740	329	21	tv	tv	NOUN
cblr-1740	329	22	series	series	NOUN
cblr-1740	329	23	,	,	PUNCT
cblr-1740	329	24	and	and	CCONJ
cblr-1740	329	25	tv	tv	NOUN
cblr-1740	329	26	movies	movie	NOUN
cblr-1740	329	27	,	,	PUNCT
cblr-1740	329	28	which	which	PRON
cblr-1740	329	29	may	may	AUX
cblr-1740	329	30	discourage	discourage	VERB
cblr-1740	329	31	production	production	NOUN
cblr-1740	329	32	of	of	ADP
cblr-1740	329	33	documentaries	documentary	NOUN
cblr-1740	329	34	,	,	PUNCT
cblr-1740	329	35	news	news	NOUN
cblr-1740	329	36	programs	program	NOUN
cblr-1740	329	37	,	,	PUNCT
cblr-1740	329	38	reality	reality	NOUN
cblr-1740	329	39	tv	tv	NOUN
cblr-1740	329	40	shows	show	NOUN
cblr-1740	329	41	,	,	PUNCT
cblr-1740	329	42	sporting	sport	VERB
cblr-1740	329	43	events	event	NOUN
cblr-1740	329	44	,	,	PUNCT
cblr-1740	329	45	commercials	commercial	NOUN
cblr-1740	329	46	,	,	PUNCT
cblr-1740	329	47	96	96	NUM
cblr-1740	329	48	see	see	VERB
cblr-1740	329	49	,	,	PUNCT
cblr-1740	329	50	e.g.	e.g.	ADV
cblr-1740	329	51	,	,	PUNCT
cblr-1740	329	52	i	i	PROPN
cblr-1740	329	53	d.	d.	PROPN
cblr-1740	329	54	97	97	NUM
cblr-1740	329	55	steven	steven	PROPN
cblr-1740	329	56	d.	d.	PROPN
cblr-1740	329	57	levitt	levitt	PROPN
cblr-1740	329	58	et	et	PROPN
cblr-1740	329	59	al	al	PROPN
cblr-1740	329	60	.	.	PROPN
cblr-1740	329	61	,	,	PUNCT
cblr-1740	329	62	toward	toward	ADP
cblr-1740	329	63	an	an	DET
cblr-1740	329	64	understanding	understanding	NOUN
cblr-1740	329	65	of	of	ADP
cblr-1740	329	66	learning	learn	VERB
cblr-1740	329	67	by	by	ADP
cblr-1740	329	68	doing	do	VERB
cblr-1740	329	69	:	:	PUNCT
cblr-1740	329	70	evidence	evidence	NOUN
cblr-1740	329	71	from	from	ADP
cblr-1740	329	72	an	an	DET
cblr-1740	329	73	automobile	automobile	NOUN
cblr-1740	329	74	assembly	assembly	NOUN
cblr-1740	329	75	plant	plant	NOUN
cblr-1740	329	76	,	,	PUNCT
cblr-1740	329	77	121	121	NUM
cblr-1740	329	78	j.	j.	PROPN
cblr-1740	329	79	pol	pol	PROPN
cblr-1740	329	80	.	.	PUNCT
cblr-1740	330	1	econ	econ	PROPN
cblr-1740	330	2	.	.	PUNCT
cblr-1740	331	1	643	643	NUM
cblr-1740	331	2	,	,	PUNCT
cblr-1740	331	3	644	644	NUM
cblr-1740	331	4	(	(	PUNCT
cblr-1740	331	5	2013	2013	NUM
cblr-1740	331	6	)	)	PUNCT
cblr-1740	331	7	.	.	PUNCT
cblr-1740	332	1	98	98	NUM
cblr-1740	332	2	see	see	VERB
cblr-1740	332	3	christopherson	christopherson	PROPN
cblr-1740	332	4	&	&	CCONJ
cblr-1740	332	5	rightor	rightor	PROPN
cblr-1740	332	6	,	,	PUNCT
cblr-1740	332	7	supra	supra	PROPN
cblr-1740	332	8	note	note	NOUN
cblr-1740	332	9	92	92	NUM
cblr-1740	332	10	,	,	PUNCT
cblr-1740	332	11	at	at	ADP
cblr-1740	332	12	336	336	NUM
cblr-1740	332	13	(	(	PUNCT
cblr-1740	332	14	discussing	discuss	VERB
cblr-1740	332	15	the	the	DET
cblr-1740	332	16	issue	issue	NOUN
cblr-1740	332	17	from	from	ADP
cblr-1740	332	18	an	an	DET
cblr-1740	332	19	economic	economic	ADJ
cblr-1740	332	20	policy	policy	NOUN
cblr-1740	332	21	perspective	perspective	NOUN
cblr-1740	332	22	)	)	PUNCT
cblr-1740	332	23	.	.	PUNCT
cblr-1740	333	1	xu	xu	PROPN
cblr-1740	333	2	–	–	PUNCT
cblr-1740	333	3	final	final	ADJ
cblr-1740	333	4	no	no	NOUN
cblr-1740	333	5	.	.	PUNCT
cblr-1740	334	1	2:426	2:426	NUM
cblr-1740	334	2	]	]	X
cblr-1740	334	3	film	film	NOUN
cblr-1740	334	4	production	production	NOUN
cblr-1740	334	5	tax	tax	NOUN
cblr-1740	334	6	credits	credit	NOUN
cblr-1740	334	7	453	453	NUM
cblr-1740	334	8	and	and	CCONJ
cblr-1740	334	9	music	music	NOUN
cblr-1740	334	10	videos	video	NOUN
cblr-1740	334	11	in	in	ADP
cblr-1740	334	12	the	the	DET
cblr-1740	334	13	states.99	states.99	NOUN
cblr-1740	334	14	on	on	ADP
cblr-1740	334	15	one	one	NUM
cblr-1740	334	16	hand	hand	NOUN
cblr-1740	334	17	,	,	PUNCT
cblr-1740	334	18	feature	feature	NOUN
cblr-1740	334	19	films	film	NOUN
cblr-1740	334	20	and	and	CCONJ
cblr-1740	334	21	non	non	ADJ
cblr-1740	334	22	-	-	ADJ
cblr-1740	334	23	reality	reality	ADJ
cblr-1740	334	24	tv	tv	NOUN
cblr-1740	334	25	have	have	VERB
cblr-1740	334	26	the	the	DET
cblr-1740	334	27	largest	large	ADJ
cblr-1740	334	28	budgets	budget	NOUN
cblr-1740	334	29	and	and	CCONJ
cblr-1740	334	30	can	can	AUX
cblr-1740	334	31	result	result	VERB
cblr-1740	334	32	in	in	ADP
cblr-1740	334	33	the	the	DET
cblr-1740	334	34	most	most	ADJ
cblr-1740	334	35	spending	spending	NOUN
cblr-1740	334	36	in	in	ADP
cblr-1740	334	37	state	state	NOUN
cblr-1740	334	38	.	.	PUNCT
cblr-1740	335	1	moreover	moreover	ADV
cblr-1740	335	2	,	,	PUNCT
cblr-1740	335	3	these	these	DET
cblr-1740	335	4	productions	production	NOUN
cblr-1740	335	5	are	be	AUX
cblr-1740	335	6	most	most	ADV
cblr-1740	335	7	likely	likely	ADJ
cblr-1740	335	8	to	to	PART
cblr-1740	335	9	require	require	VERB
cblr-1740	335	10	special	special	ADJ
cblr-1740	335	11	effects	effect	NOUN
cblr-1740	335	12	expertise	expertise	NOUN
cblr-1740	335	13	,	,	PUNCT
cblr-1740	335	14	or	or	CCONJ
cblr-1740	335	15	other	other	ADJ
cblr-1740	335	16	specialized	specialized	ADJ
cblr-1740	335	17	expertise	expertise	NOUN
cblr-1740	335	18	likely	likely	ADJ
cblr-1740	335	19	to	to	PART
cblr-1740	335	20	exist	exist	VERB
cblr-1740	335	21	in	in	ADP
cblr-1740	335	22	new	new	PROPN
cblr-1740	335	23	york	york	PROPN
cblr-1740	335	24	or	or	CCONJ
cblr-1740	335	25	california	california	PROPN
cblr-1740	335	26	.	.	PUNCT
cblr-1740	336	1	tv	tv	NOUN
cblr-1740	336	2	shows	show	VERB
cblr-1740	336	3	with	with	ADP
cblr-1740	336	4	multiple	multiple	ADJ
cblr-1740	336	5	seasons	season	NOUN
cblr-1740	336	6	are	be	AUX
cblr-1740	336	7	also	also	ADV
cblr-1740	336	8	most	most	ADV
cblr-1740	336	9	likely	likely	ADJ
cblr-1740	336	10	to	to	PART
cblr-1740	336	11	provide	provide	VERB
cblr-1740	336	12	long	long	ADJ
cblr-1740	336	13	-	-	PUNCT
cblr-1740	336	14	term	term	NOUN
cblr-1740	336	15	jobs	job	NOUN
cblr-1740	336	16	.	.	PUNCT
cblr-1740	337	1	on	on	ADP
cblr-1740	337	2	the	the	DET
cblr-1740	337	3	other	other	ADJ
cblr-1740	337	4	hand	hand	NOUN
cblr-1740	337	5	,	,	PUNCT
cblr-1740	337	6	documentaries	documentary	NOUN
cblr-1740	337	7	,	,	PUNCT
cblr-1740	337	8	reality	reality	NOUN
cblr-1740	337	9	television	television	NOUN
cblr-1740	337	10	shows	show	NOUN
cblr-1740	337	11	,	,	PUNCT
cblr-1740	337	12	and	and	CCONJ
cblr-1740	337	13	sporting	sporting	NOUN
cblr-1740	337	14	events	event	NOUN
cblr-1740	337	15	are	be	AUX
cblr-1740	337	16	more	more	ADJ
cblr-1740	337	17	location	location	NOUN
cblr-1740	337	18	-	-	PUNCT
cblr-1740	337	19	dependent	dependent	ADJ
cblr-1740	337	20	,	,	PUNCT
cblr-1740	337	21	and	and	CCONJ
cblr-1740	337	22	thus	thus	ADV
cblr-1740	337	23	more	more	ADV
cblr-1740	337	24	likely	likely	ADJ
cblr-1740	337	25	to	to	PART
cblr-1740	337	26	stay	stay	VERB
cblr-1740	337	27	in	in	ADP
cblr-1740	337	28	new	new	PROPN
cblr-1740	337	29	york	york	PROPN
cblr-1740	337	30	or	or	CCONJ
cblr-1740	337	31	california	california	PROPN
cblr-1740	337	32	regardless	regardless	ADV
cblr-1740	337	33	of	of	ADP
cblr-1740	337	34	whether	whether	SCONJ
cblr-1740	337	35	a	a	DET
cblr-1740	337	36	tax	tax	NOUN
cblr-1740	337	37	credit	credit	NOUN
cblr-1740	337	38	is	be	AUX
cblr-1740	337	39	offered	offer	VERB
cblr-1740	337	40	.	.	PUNCT
cblr-1740	338	1	furthermore	furthermore	ADV
cblr-1740	338	2	,	,	PUNCT
cblr-1740	338	3	new	new	PROPN
cblr-1740	338	4	york	york	PROPN
cblr-1740	338	5	and	and	CCONJ
cblr-1740	338	6	california	california	PROPN
cblr-1740	338	7	are	be	AUX
cblr-1740	338	8	cultural	cultural	ADJ
cblr-1740	338	9	capitals	capital	NOUN
cblr-1740	338	10	outside	outside	ADP
cblr-1740	338	11	of	of	ADP
cblr-1740	338	12	the	the	DET
cblr-1740	338	13	film	film	NOUN
cblr-1740	338	14	industry	industry	NOUN
cblr-1740	338	15	and	and	CCONJ
cblr-1740	338	16	inspire	inspire	VERB
cblr-1740	338	17	more	more	ADJ
cblr-1740	338	18	reality	reality	NOUN
cblr-1740	338	19	tv	tv	NOUN
cblr-1740	338	20	shows	show	NOUN
cblr-1740	338	21	and	and	CCONJ
cblr-1740	338	22	documentaries.100	documentaries.100	VERB
cblr-1740	338	23	similarly	similarly	ADV
cblr-1740	338	24	,	,	PUNCT
cblr-1740	338	25	sporting	sport	VERB
cblr-1740	338	26	events	event	NOUN
cblr-1740	338	27	typically	typically	ADV
cblr-1740	338	28	occur	occur	VERB
cblr-1740	338	29	where	where	SCONJ
cblr-1740	338	30	the	the	DET
cblr-1740	338	31	teams	team	NOUN
cblr-1740	338	32	in	in	ADP
cblr-1740	338	33	the	the	DET
cblr-1740	338	34	league	league	NOUN
cblr-1740	338	35	are	be	AUX
cblr-1740	338	36	located	locate	VERB
cblr-1740	338	37	.	.	PUNCT
cblr-1740	339	1	as	as	ADP
cblr-1740	339	2	such	such	ADJ
cblr-1740	339	3	,	,	PUNCT
cblr-1740	339	4	they	they	PRON
cblr-1740	339	5	are	be	AUX
cblr-1740	339	6	likely	likely	ADV
cblr-1740	339	7	less	less	ADV
cblr-1740	339	8	responsive	responsive	ADJ
cblr-1740	339	9	to	to	ADP
cblr-1740	339	10	tax	tax	NOUN
cblr-1740	339	11	credits	credit	NOUN
cblr-1740	339	12	,	,	PUNCT
cblr-1740	339	13	and	and	CCONJ
cblr-1740	339	14	tax	tax	NOUN
cblr-1740	339	15	credit	credit	NOUN
cblr-1740	339	16	programs	program	NOUN
cblr-1740	339	17	are	be	AUX
cblr-1740	339	18	better	well	ADJ
cblr-1740	339	19	off	off	ADP
cblr-1740	339	20	offering	offer	VERB
cblr-1740	339	21	credits	credit	NOUN
cblr-1740	339	22	to	to	ADP
cblr-1740	339	23	programs	program	NOUN
cblr-1740	339	24	that	that	PRON
cblr-1740	339	25	will	will	AUX
cblr-1740	339	26	respond	respond	VERB
cblr-1740	339	27	to	to	ADP
cblr-1740	339	28	incentives	incentive	NOUN
cblr-1740	339	29	.	.	PUNCT
cblr-1740	340	1	in	in	ADP
cblr-1740	340	2	an	an	DET
cblr-1740	340	3	interesting	interesting	ADJ
cblr-1740	340	4	twist	twist	NOUN
cblr-1740	340	5	on	on	ADP
cblr-1740	340	6	tax	tax	NOUN
cblr-1740	340	7	credit	credit	NOUN
cblr-1740	340	8	design	design	NOUN
cblr-1740	340	9	,	,	PUNCT
cblr-1740	340	10	california	california	PROPN
cblr-1740	340	11	offers	offer	VERB
cblr-1740	340	12	an	an	DET
cblr-1740	340	13	increased	increase	VERB
cblr-1740	340	14	tax	tax	NOUN
cblr-1740	340	15	credit	credit	NOUN
cblr-1740	340	16	rate	rate	NOUN
cblr-1740	340	17	for	for	ADP
cblr-1740	340	18	tv	tv	NOUN
cblr-1740	340	19	series	series	NOUN
cblr-1740	340	20	willing	willing	ADJ
cblr-1740	340	21	to	to	PART
cblr-1740	340	22	relocate	relocate	VERB
cblr-1740	340	23	to	to	ADP
cblr-1740	340	24	the	the	DET
cblr-1740	340	25	state	state	NOUN
cblr-1740	340	26	.	.	PUNCT
cblr-1740	341	1	a	a	DET
cblr-1740	341	2	relocating	relocate	VERB
cblr-1740	341	3	tv	tv	NOUN
cblr-1740	341	4	series	series	NOUN
cblr-1740	341	5	in	in	ADP
cblr-1740	341	6	its	its	PRON
cblr-1740	341	7	first	first	ADJ
cblr-1740	341	8	season	season	NOUN
cblr-1740	341	9	in	in	ADP
cblr-1740	341	10	california	california	PROPN
cblr-1740	341	11	(	(	PUNCT
cblr-1740	341	12	that	that	PRON
cblr-1740	341	13	filmed	film	VERB
cblr-1740	341	14	its	its	PRON
cblr-1740	341	15	previous	previous	ADJ
cblr-1740	341	16	season	season	NOUN
cblr-1740	341	17	in	in	ADP
cblr-1740	341	18	another	another	DET
cblr-1740	341	19	state	state	NOUN
cblr-1740	341	20	)	)	PUNCT
cblr-1740	341	21	receives	receive	VERB
cblr-1740	341	22	a	a	DET
cblr-1740	341	23	tax	tax	NOUN
cblr-1740	341	24	credit	credit	NOUN
cblr-1740	341	25	five	five	NUM
cblr-1740	341	26	percentage	percentage	NOUN
cblr-1740	341	27	points	point	NOUN
cblr-1740	341	28	greater	great	ADJ
cblr-1740	341	29	than	than	ADP
cblr-1740	341	30	a	a	DET
cblr-1740	341	31	new	new	ADJ
cblr-1740	341	32	tv	tv	NOUN
cblr-1740	341	33	series	series	NOUN
cblr-1740	341	34	or	or	CCONJ
cblr-1740	341	35	a	a	DET
cblr-1740	341	36	tv	tv	NOUN
cblr-1740	341	37	series	series	NOUN
cblr-1740	341	38	that	that	PRON
cblr-1740	341	39	relocated	relocate	VERB
cblr-1740	341	40	to	to	ADP
cblr-1740	341	41	california	california	PROPN
cblr-1740	341	42	but	but	CCONJ
cblr-1740	341	43	is	be	AUX
cblr-1740	341	44	in	in	ADP
cblr-1740	341	45	its	its	PRON
cblr-1740	341	46	second	second	ADJ
cblr-1740	341	47	year	year	NOUN
cblr-1740	341	48	in	in	ADP
cblr-1740	341	49	california.101	california.101	NOUN
cblr-1740	341	50	this	this	PRON
cblr-1740	341	51	would	would	AUX
cblr-1740	341	52	appear	appear	VERB
cblr-1740	341	53	to	to	PART
cblr-1740	341	54	be	be	AUX
cblr-1740	341	55	a	a	DET
cblr-1740	341	56	fairly	fairly	ADV
cblr-1740	341	57	effective	effective	ADJ
cblr-1740	341	58	mechanism	mechanism	NOUN
cblr-1740	341	59	for	for	ADP
cblr-1740	341	60	encouraging	encourage	VERB
cblr-1740	341	61	tv	tv	NOUN
cblr-1740	341	62	productions	production	NOUN
cblr-1740	341	63	to	to	PART
cblr-1740	341	64	move	move	VERB
cblr-1740	341	65	to	to	ADP
cblr-1740	341	66	or	or	CCONJ
cblr-1740	341	67	return	return	VERB
cblr-1740	341	68	to	to	ADP
cblr-1740	341	69	california	california	PROPN
cblr-1740	341	70	.	.	PUNCT
cblr-1740	342	1	unfortunately	unfortunately	ADV
cblr-1740	342	2	,	,	PUNCT
cblr-1740	342	3	one	one	NOUN
cblr-1740	342	4	wonders	wonder	VERB
cblr-1740	342	5	whether	whether	SCONJ
cblr-1740	342	6	the	the	DET
cblr-1740	342	7	particular	particular	ADJ
cblr-1740	342	8	regulations	regulation	NOUN
cblr-1740	342	9	promulgated	promulgate	VERB
cblr-1740	342	10	in	in	ADP
cblr-1740	342	11	the	the	DET
cblr-1740	342	12	california	california	PROPN
cblr-1740	342	13	ii	ii	PROPN
cblr-1740	342	14	program	program	NOUN
cblr-1740	342	15	will	will	AUX
cblr-1740	342	16	encourage	encourage	VERB
cblr-1740	342	17	tax	tax	NOUN
cblr-1740	342	18	games	game	NOUN
cblr-1740	342	19	.	.	PUNCT
cblr-1740	343	1	for	for	ADP
cblr-1740	343	2	example	example	NOUN
cblr-1740	343	3	,	,	PUNCT
cblr-1740	343	4	a	a	DET
cblr-1740	343	5	program	program	NOUN
cblr-1740	343	6	could	could	AUX
cblr-1740	343	7	lower	lower	VERB
cblr-1740	343	8	its	its	PRON
cblr-1740	343	9	tax	tax	NOUN
cblr-1740	343	10	liability	liability	NOUN
cblr-1740	343	11	by	by	ADP
cblr-1740	343	12	filming	film	VERB
cblr-1740	343	13	in	in	ADP
cblr-1740	343	14	a	a	DET
cblr-1740	343	15	nearby	nearby	ADJ
cblr-1740	343	16	state	state	NOUN
cblr-1740	343	17	,	,	PUNCT
cblr-1740	343	18	99	99	NUM
cblr-1740	343	19	cal	cal	NOUN
cblr-1740	343	20	.	.	PUNCT
cblr-1740	344	1	rev	rev	PROPN
cblr-1740	344	2	.	.	PROPN
cblr-1740	344	3	&	&	CCONJ
cblr-1740	344	4	tax	tax	PROPN
cblr-1740	344	5	.	.	PUNCT
cblr-1740	345	1	code	code	PROPN
cblr-1740	345	2	§	§	PROPN
cblr-1740	345	3	23685(b)(15)(a	23685(b)(15)(a	NUM
cblr-1740	345	4	)	)	PUNCT
cblr-1740	345	5	(	(	PUNCT
cblr-1740	345	6	west	west	NOUN
cblr-1740	345	7	2010	2010	NUM
cblr-1740	345	8	)	)	PUNCT
cblr-1740	345	9	(	(	PUNCT
cblr-1740	345	10	defining	define	VERB
cblr-1740	345	11	“	"	PUNCT
cblr-1740	345	12	qualified	qualified	ADJ
cblr-1740	345	13	motion	motion	NOUN
cblr-1740	345	14	picture	picture	NOUN
cblr-1740	345	15	”	"	PUNCT
cblr-1740	345	16	)	)	PUNCT
cblr-1740	345	17	;	;	PUNCT
cblr-1740	345	18	2015	2015	NUM
cblr-1740	345	19	n.y	n.y	PROPN
cblr-1740	345	20	.	.	PROPN
cblr-1740	345	21	state	state	PROPN
cblr-1740	345	22	esfpc	esfpc	PROPN
cblr-1740	345	23	guidelines	guideline	NOUN
cblr-1740	345	24	,	,	PUNCT
cblr-1740	345	25	supra	supra	PROPN
cblr-1740	345	26	note	note	PROPN
cblr-1740	345	27	18	18	NUM
cblr-1740	345	28	,	,	PUNCT
cblr-1740	345	29	at	at	ADP
cblr-1740	345	30	2	2	NUM
cblr-1740	345	31	.	.	PUNCT
cblr-1740	345	32	see	see	VERB
cblr-1740	345	33	also	also	ADV
cblr-1740	345	34	infra	infra	VERB
cblr-1740	345	35	appendix	appendix	NOUN
cblr-1740	345	36	,	,	PUNCT
cblr-1740	345	37	table	table	NOUN
cblr-1740	345	38	1	1	NUM
cblr-1740	345	39	,	,	PUNCT
cblr-1740	345	40	eligible	eligible	ADJ
cblr-1740	345	41	projects	project	NOUN
cblr-1740	345	42	section	section	NOUN
cblr-1740	345	43	.	.	PUNCT
cblr-1740	346	1	100	100	NUM
cblr-1740	346	2	see	see	VERB
cblr-1740	346	3	,	,	PUNCT
cblr-1740	346	4	e.g.	e.g.	ADV
cblr-1740	346	5	,	,	PUNCT
cblr-1740	346	6	real	real	ADJ
cblr-1740	346	7	housewives	housewife	NOUN
cblr-1740	346	8	of	of	ADP
cblr-1740	346	9	new	new	PROPN
cblr-1740	346	10	york	york	PROPN
cblr-1740	346	11	city	city	PROPN
cblr-1740	346	12	(	(	PUNCT
cblr-1740	346	13	bravo	bravo	PROPN
cblr-1740	346	14	television	television	NOUN
cblr-1740	346	15	broadcast	broadcast	PROPN
cblr-1740	346	16	2008	2008	NUM
cblr-1740	346	17	)	)	PUNCT
cblr-1740	346	18	;	;	PUNCT
cblr-1740	346	19	real	real	ADJ
cblr-1740	346	20	housewives	housewife	NOUN
cblr-1740	346	21	of	of	ADP
cblr-1740	346	22	beverly	beverly	PROPN
cblr-1740	346	23	hills	hill	NOUN
cblr-1740	346	24	(	(	PUNCT
cblr-1740	346	25	bravo	bravo	PROPN
cblr-1740	346	26	television	television	NOUN
cblr-1740	346	27	broadcast	broadcast	VERB
cblr-1740	346	28	2010	2010	NUM
cblr-1740	346	29	)	)	PUNCT
cblr-1740	346	30	.	.	PUNCT
cblr-1740	347	1	101	101	NUM
cblr-1740	347	2	cal	cal	NOUN
cblr-1740	347	3	.	.	PUNCT
cblr-1740	348	1	rev	rev	PROPN
cblr-1740	348	2	.	.	PROPN
cblr-1740	348	3	&	&	CCONJ
cblr-1740	348	4	tax	tax	PROPN
cblr-1740	348	5	.	.	PUNCT
cblr-1740	349	1	code	code	PROPN
cblr-1740	349	2	§	§	PROPN
cblr-1740	349	3	23685(a)(4)(b	23685(a)(4)(b	NUM
cblr-1740	349	4	)	)	PUNCT
cblr-1740	349	5	(	(	PUNCT
cblr-1740	349	6	west	west	NOUN
cblr-1740	349	7	2014	2014	NUM
cblr-1740	349	8	)	)	PUNCT
cblr-1740	349	9	.	.	PUNCT
cblr-1740	350	1	xu	xu	PROPN
cblr-1740	350	2	–	–	PUNCT
cblr-1740	351	1	final	final	ADJ
cblr-1740	351	2	454	454	NUM
cblr-1740	351	3	columbia	columbia	PROPN
cblr-1740	351	4	business	business	NOUN
cblr-1740	351	5	law	law	PROPN
cblr-1740	351	6	review	review	NOUN
cblr-1740	351	7	[	[	X
cblr-1740	351	8	vol	vol	NOUN
cblr-1740	351	9	.	.	NOUN
cblr-1740	351	10	2016	2016	NUM
cblr-1740	351	11	returning	return	VERB
cblr-1740	351	12	to	to	ADP
cblr-1740	351	13	california	california	PROPN
cblr-1740	351	14	for	for	ADP
cblr-1740	351	15	a	a	DET
cblr-1740	351	16	season	season	NOUN
cblr-1740	351	17	,	,	PUNCT
cblr-1740	351	18	then	then	ADV
cblr-1740	351	19	returning	return	VERB
cblr-1740	351	20	to	to	ADP
cblr-1740	351	21	the	the	DET
cblr-1740	351	22	nearby	nearby	ADJ
cblr-1740	351	23	state	state	NOUN
cblr-1740	351	24	,	,	PUNCT
cblr-1740	351	25	and	and	CCONJ
cblr-1740	351	26	then	then	ADV
cblr-1740	351	27	returning	return	VERB
cblr-1740	351	28	to	to	ADP
cblr-1740	351	29	california	california	PROPN
cblr-1740	351	30	again	again	ADV
cblr-1740	351	31	.	.	PUNCT
cblr-1740	352	1	in	in	ADP
cblr-1740	352	2	that	that	DET
cblr-1740	352	3	case	case	NOUN
cblr-1740	352	4	,	,	PUNCT
cblr-1740	352	5	unless	unless	SCONJ
cblr-1740	352	6	anti	anti	ADJ
cblr-1740	352	7	-	-	ADJ
cblr-1740	352	8	abuse	abuse	ADJ
cblr-1740	352	9	rules	rule	NOUN
cblr-1740	352	10	are	be	AUX
cblr-1740	352	11	developed	develop	VERB
cblr-1740	352	12	,	,	PUNCT
cblr-1740	352	13	that	that	DET
cblr-1740	352	14	production	production	NOUN
cblr-1740	352	15	would	would	AUX
cblr-1740	352	16	benefit	benefit	VERB
cblr-1740	352	17	from	from	ADP
cblr-1740	352	18	the	the	DET
cblr-1740	352	19	25	25	NUM
cblr-1740	352	20	%	%	NOUN
cblr-1740	352	21	tax	tax	NOUN
cblr-1740	352	22	credit	credit	NOUN
cblr-1740	352	23	rate	rate	NOUN
cblr-1740	352	24	in	in	ADP
cblr-1740	352	25	both	both	DET
cblr-1740	352	26	california	california	PROPN
cblr-1740	352	27	filming	filming	ADJ
cblr-1740	352	28	years	year	NOUN
cblr-1740	352	29	,	,	PUNCT
cblr-1740	352	30	whereas	whereas	SCONJ
cblr-1740	352	31	if	if	SCONJ
cblr-1740	352	32	the	the	DET
cblr-1740	352	33	program	program	NOUN
cblr-1740	352	34	stayed	stay	VERB
cblr-1740	352	35	in	in	ADP
cblr-1740	352	36	california	california	PROPN
cblr-1740	352	37	for	for	ADP
cblr-1740	352	38	three	three	NUM
cblr-1740	352	39	seasons	season	NOUN
cblr-1740	352	40	,	,	PUNCT
cblr-1740	352	41	its	its	PRON
cblr-1740	352	42	effective	effective	ADJ
cblr-1740	352	43	tax	tax	NOUN
cblr-1740	352	44	credit	credit	NOUN
cblr-1740	352	45	rate	rate	NOUN
cblr-1740	352	46	would	would	AUX
cblr-1740	352	47	be	be	AUX
cblr-1740	352	48	21.7	21.7	NUM
cblr-1740	352	49	%	%	NOUN
cblr-1740	352	50	.	.	PUNCT
cblr-1740	353	1	california	california	PROPN
cblr-1740	354	1	i	i	PRON
cblr-1740	354	2	would	would	AUX
cblr-1740	354	3	not	not	PART
cblr-1740	354	4	have	have	AUX
cblr-1740	354	5	spawned	spawn	VERB
cblr-1740	354	6	this	this	DET
cblr-1740	354	7	abuse	abuse	NOUN
cblr-1740	354	8	because	because	SCONJ
cblr-1740	354	9	the	the	DET
cblr-1740	354	10	increased	increase	VERB
cblr-1740	354	11	25	25	NUM
cblr-1740	354	12	%	%	NOUN
cblr-1740	354	13	credit	credit	NOUN
cblr-1740	354	14	only	only	ADV
cblr-1740	354	15	applied	apply	VERB
cblr-1740	354	16	to	to	ADP
cblr-1740	354	17	films	film	NOUN
cblr-1740	354	18	that	that	PRON
cblr-1740	354	19	never	never	ADV
cblr-1740	354	20	filmed	film	VERB
cblr-1740	354	21	in	in	ADP
cblr-1740	354	22	california	california	PROPN
cblr-1740	354	23	that	that	PRON
cblr-1740	354	24	were	be	AUX
cblr-1740	354	25	moving	move	VERB
cblr-1740	354	26	to	to	ADP
cblr-1740	354	27	california	california	PROPN
cblr-1740	354	28	.	.	PUNCT
cblr-1740	355	1	as	as	ADP
cblr-1740	355	2	a	a	DET
cblr-1740	355	3	result	result	NOUN
cblr-1740	355	4	,	,	PUNCT
cblr-1740	355	5	this	this	DET
cblr-1740	355	6	note	note	NOUN
cblr-1740	355	7	recommends	recommend	VERB
cblr-1740	355	8	that	that	SCONJ
cblr-1740	355	9	the	the	DET
cblr-1740	355	10	california	california	PROPN
cblr-1740	355	11	film	film	PROPN
cblr-1740	355	12	commission	commission	PROPN
cblr-1740	355	13	limit	limit	VERB
cblr-1740	355	14	the	the	DET
cblr-1740	355	15	5	5	NUM
cblr-1740	355	16	%	%	NOUN
cblr-1740	355	17	uplift	uplift	NOUN
cblr-1740	355	18	for	for	ADP
cblr-1740	355	19	relocation	relocation	NOUN
cblr-1740	355	20	to	to	ADP
cblr-1740	355	21	tv	tv	NOUN
cblr-1740	355	22	series	series	NOUN
cblr-1740	355	23	that	that	PRON
cblr-1740	355	24	have	have	AUX
cblr-1740	355	25	either	either	CCONJ
cblr-1740	355	26	(	(	PUNCT
cblr-1740	355	27	i	i	NOUN
cblr-1740	355	28	)	)	PUNCT
cblr-1740	355	29	never	never	ADV
cblr-1740	355	30	filmed	film	VERB
cblr-1740	355	31	in	in	ADP
cblr-1740	355	32	california	california	PROPN
cblr-1740	355	33	prior	prior	ADV
cblr-1740	355	34	to	to	ADP
cblr-1740	355	35	relocation	relocation	NOUN
cblr-1740	355	36	,	,	PUNCT
cblr-1740	355	37	or	or	CCONJ
cblr-1740	355	38	(	(	PUNCT
cblr-1740	355	39	ii	ii	NOUN
cblr-1740	355	40	)	)	PUNCT
cblr-1740	355	41	have	have	AUX
cblr-1740	355	42	moved	move	VERB
cblr-1740	355	43	filming	film	VERB
cblr-1740	355	44	out	out	ADP
cblr-1740	355	45	of	of	ADP
cblr-1740	355	46	california	california	PROPN
cblr-1740	355	47	and	and	CCONJ
cblr-1740	355	48	are	be	AUX
cblr-1740	355	49	moving	move	VERB
cblr-1740	355	50	back	back	ADV
cblr-1740	355	51	to	to	ADP
cblr-1740	355	52	california	california	PROPN
cblr-1740	355	53	.	.	PUNCT
cblr-1740	356	1	a	a	DET
cblr-1740	356	2	tv	tv	NOUN
cblr-1740	356	3	series	series	NOUN
cblr-1740	356	4	moving	move	VERB
cblr-1740	356	5	out	out	ADV
cblr-1740	356	6	and	and	CCONJ
cblr-1740	356	7	then	then	ADV
cblr-1740	356	8	back	back	ADV
cblr-1740	356	9	into	into	ADP
cblr-1740	356	10	california	california	PROPN
cblr-1740	356	11	more	more	ADV
cblr-1740	356	12	than	than	ADP
cblr-1740	356	13	once	once	ADV
cblr-1740	356	14	is	be	AUX
cblr-1740	356	15	likely	likely	ADV
cblr-1740	356	16	playing	play	VERB
cblr-1740	356	17	tax	tax	NOUN
cblr-1740	356	18	games	game	NOUN
cblr-1740	356	19	.	.	PUNCT
cblr-1740	357	1	if	if	SCONJ
cblr-1740	357	2	the	the	DET
cblr-1740	357	3	commission	commission	NOUN
cblr-1740	357	4	wants	want	VERB
cblr-1740	357	5	to	to	PART
cblr-1740	357	6	allow	allow	VERB
cblr-1740	357	7	for	for	ADP
cblr-1740	357	8	more	more	ADJ
cblr-1740	357	9	flexibility	flexibility	NOUN
cblr-1740	357	10	,	,	PUNCT
cblr-1740	357	11	it	it	PRON
cblr-1740	357	12	could	could	AUX
cblr-1740	357	13	allow	allow	VERB
cblr-1740	357	14	applicants	applicant	NOUN
cblr-1740	357	15	to	to	PART
cblr-1740	357	16	appeal	appeal	VERB
cblr-1740	357	17	this	this	DET
cblr-1740	357	18	rule	rule	NOUN
cblr-1740	357	19	and	and	CCONJ
cblr-1740	357	20	prove	prove	VERB
cblr-1740	357	21	that	that	SCONJ
cblr-1740	357	22	they	they	PRON
cblr-1740	357	23	are	be	AUX
cblr-1740	357	24	moving	move	VERB
cblr-1740	357	25	filming	film	VERB
cblr-1740	357	26	in	in	ADP
cblr-1740	357	27	and	and	CCONJ
cblr-1740	357	28	out	out	ADP
cblr-1740	357	29	of	of	ADP
cblr-1740	357	30	the	the	DET
cblr-1740	357	31	state	state	NOUN
cblr-1740	357	32	for	for	ADP
cblr-1740	357	33	non	non	ADJ
cblr-1740	357	34	-	-	ADJ
cblr-1740	357	35	tax	tax	ADJ
cblr-1740	357	36	purposes	purpose	NOUN
cblr-1740	357	37	(	(	PUNCT
cblr-1740	357	38	e.g.	e.g.	ADV
cblr-1740	357	39	,	,	PUNCT
cblr-1740	357	40	because	because	SCONJ
cblr-1740	357	41	of	of	ADP
cblr-1740	357	42	plot	plot	NOUN
cblr-1740	357	43	twists	twist	NOUN
cblr-1740	357	44	)	)	PUNCT
cblr-1740	357	45	.	.	PUNCT
cblr-1740	358	1	california	california	PROPN
cblr-1740	358	2	’s	’s	PART
cblr-1740	358	3	tax	tax	NOUN
cblr-1740	358	4	credit	credit	NOUN
cblr-1740	358	5	program	program	NOUN
cblr-1740	358	6	also	also	ADV
cblr-1740	358	7	restricts	restrict	VERB
cblr-1740	358	8	eligible	eligible	ADJ
cblr-1740	358	9	new	new	ADJ
cblr-1740	358	10	tv	tv	NOUN
cblr-1740	358	11	series	series	NOUN
cblr-1740	358	12	to	to	ADP
cblr-1740	358	13	those	those	PRON
cblr-1740	358	14	with	with	ADP
cblr-1740	358	15	a	a	DET
cblr-1740	358	16	one	one	NUM
cblr-1740	358	17	-	-	PUNCT
cblr-1740	358	18	million	million	NUM
cblr-1740	358	19	-	-	PUNCT
cblr-1740	358	20	dollar	dollar	NOUN
cblr-1740	358	21	budget	budget	NOUN
cblr-1740	358	22	per	per	ADP
cblr-1740	358	23	episode	episode	NOUN
cblr-1740	358	24	,	,	PUNCT
cblr-1740	358	25	and	and	CCONJ
cblr-1740	358	26	each	each	DET
cblr-1740	358	27	episode	episode	NOUN
cblr-1740	358	28	must	must	AUX
cblr-1740	358	29	be	be	AUX
cblr-1740	358	30	scripted	script	VERB
cblr-1740	358	31	and	and	CCONJ
cblr-1740	358	32	at	at	ADV
cblr-1740	358	33	least	least	ADJ
cblr-1740	358	34	forty	forty	NUM
cblr-1740	358	35	minutes	minute	NOUN
cblr-1740	358	36	long	long	ADV
cblr-1740	358	37	,	,	PUNCT
cblr-1740	358	38	exclusive	exclusive	ADJ
cblr-1740	358	39	of	of	ADP
cblr-1740	358	40	commercials.102	commercials.102	NOUN
cblr-1740	358	41	this	this	PRON
cblr-1740	358	42	likely	likely	ADV
cblr-1740	358	43	distorts	distort	VERB
cblr-1740	358	44	the	the	DET
cblr-1740	358	45	market	market	NOUN
cblr-1740	358	46	towards	towards	ADP
cblr-1740	358	47	dramas	drama	NOUN
cblr-1740	358	48	and	and	CCONJ
cblr-1740	358	49	away	away	ADV
cblr-1740	358	50	from	from	ADP
cblr-1740	358	51	comedies	comedy	NOUN
cblr-1740	358	52	,	,	PUNCT
cblr-1740	358	53	since	since	SCONJ
cblr-1740	358	54	most	most	ADJ
cblr-1740	358	55	comedies	comedy	NOUN
cblr-1740	358	56	are	be	AUX
cblr-1740	358	57	a	a	DET
cblr-1740	358	58	half	half	ADJ
cblr-1740	358	59	-	-	PUNCT
cblr-1740	358	60	hour	hour	NOUN
cblr-1740	358	61	long.103	long.103	VERB
cblr-1740	358	62	curiously	curiously	ADV
cblr-1740	358	63	enough	enough	ADV
cblr-1740	358	64	,	,	PUNCT
cblr-1740	358	65	relocating	relocate	VERB
cblr-1740	358	66	tv	tv	NOUN
cblr-1740	358	67	series	series	NOUN
cblr-1740	358	68	have	have	VERB
cblr-1740	358	69	no	no	DET
cblr-1740	358	70	episode	episode	NOUN
cblr-1740	358	71	length	length	NOUN
cblr-1740	358	72	requirement	requirement	NOUN
cblr-1740	358	73	,	,	PUNCT
cblr-1740	358	74	meaning	mean	VERB
cblr-1740	358	75	that	that	SCONJ
cblr-1740	358	76	a	a	DET
cblr-1740	358	77	twenty	twenty	NUM
cblr-1740	358	78	-	-	PUNCT
cblr-1740	358	79	two	two	NUM
cblr-1740	358	80	minute	minute	NOUN
cblr-1740	358	81	sitcom	sitcom	NOUN
cblr-1740	358	82	that	that	PRON
cblr-1740	358	83	relocates	relocate	VERB
cblr-1740	358	84	to	to	ADP
cblr-1740	358	85	102	102	NUM
cblr-1740	358	86	cal	cal	NOUN
cblr-1740	358	87	.	.	PUNCT
cblr-1740	359	1	film	film	NOUN
cblr-1740	359	2	comm’n	comm’n	NOUN
cblr-1740	359	3	,	,	PUNCT
cblr-1740	359	4	guidelines	guideline	NOUN
cblr-1740	359	5	2015	2015	NUM
cblr-1740	359	6	,	,	PUNCT
cblr-1740	359	7	supra	supra	PROPN
cblr-1740	359	8	note	note	NOUN
cblr-1740	359	9	38	38	NUM
cblr-1740	359	10	,	,	PUNCT
cblr-1740	359	11	at	at	ADP
cblr-1740	359	12	3	3	NUM
cblr-1740	359	13	.	.	SYM
cblr-1740	359	14	103	103	NUM
cblr-1740	359	15	see	see	VERB
cblr-1740	359	16	alyssa	alyssa	PROPN
cblr-1740	359	17	rosenberg	rosenberg	PROPN
cblr-1740	359	18	,	,	PUNCT
cblr-1740	359	19	why	why	SCONJ
cblr-1740	359	20	are	be	AUX
cblr-1740	359	21	dramas	drama	NOUN
cblr-1740	359	22	an	an	DET
cblr-1740	359	23	hour	hour	NOUN
cblr-1740	359	24	long	long	ADJ
cblr-1740	359	25	and	and	CCONJ
cblr-1740	359	26	comedies	comedie	VERB
cblr-1740	359	27	a	a	DET
cblr-1740	359	28	half	half	NOUN
cblr-1740	359	29	hour	hour	NOUN
cblr-1740	359	30	?	?	PUNCT
cblr-1740	359	31	,	,	PUNCT
cblr-1740	359	32	thinkprogress	thinkprogress	PROPN
cblr-1740	359	33	(	(	PUNCT
cblr-1740	359	34	july	july	PROPN
cblr-1740	359	35	16	16	NUM
cblr-1740	359	36	,	,	PUNCT
cblr-1740	359	37	2012	2012	NUM
cblr-1740	359	38	,	,	PUNCT
cblr-1740	359	39	5:07	5:07	NUM
cblr-1740	359	40	pm	pm	NOUN
cblr-1740	359	41	)	)	PUNCT
cblr-1740	359	42	,	,	PUNCT
cblr-1740	359	43	http://thinkprogress.org/alyssa/2012/07/16/518811/why-are-dramas-anhour-long-and-comedies-a-half-hour/	http://thinkprogress.org/alyssa/2012/07/16/518811/why-are-dramas-anhour-long-and-comedies-a-half-hour/	VERB
cblr-1740	359	44	[	[	X
cblr-1740	359	45	https://perma.cc/97sh-mbdg	https://perma.cc/97sh-mbdg	X
cblr-1740	359	46	]	]	PUNCT
cblr-1740	359	47	.	.	PUNCT
cblr-1740	360	1	in	in	ADP
cblr-1740	360	2	fact	fact	NOUN
cblr-1740	360	3	,	,	PUNCT
cblr-1740	360	4	the	the	DET
cblr-1740	360	5	television	television	NOUN
cblr-1740	360	6	academy	academy	NOUN
cblr-1740	360	7	recently	recently	ADV
cblr-1740	360	8	ruled	rule	VERB
cblr-1740	360	9	that	that	SCONJ
cblr-1740	360	10	only	only	ADV
cblr-1740	360	11	half	half	ADJ
cblr-1740	360	12	-	-	PUNCT
cblr-1740	360	13	hour	hour	NOUN
cblr-1740	360	14	shows	show	NOUN
cblr-1740	360	15	are	be	AUX
cblr-1740	360	16	eligible	eligible	ADJ
cblr-1740	360	17	for	for	ADP
cblr-1740	360	18	the	the	DET
cblr-1740	360	19	comedy	comedy	NOUN
cblr-1740	360	20	award	award	NOUN
cblr-1740	360	21	at	at	ADP
cblr-1740	360	22	the	the	DET
cblr-1740	360	23	emmys	emmys	NOUN
cblr-1740	360	24	,	,	PUNCT
cblr-1740	360	25	though	though	SCONJ
cblr-1740	360	26	an	an	DET
cblr-1740	360	27	hour	hour	NOUN
cblr-1740	360	28	-	-	PUNCT
cblr-1740	360	29	long	long	ADJ
cblr-1740	360	30	comedy	comedy	NOUN
cblr-1740	360	31	series	series	NOUN
cblr-1740	360	32	may	may	AUX
cblr-1740	360	33	petition	petition	VERB
cblr-1740	360	34	to	to	PART
cblr-1740	360	35	be	be	AUX
cblr-1740	360	36	considered	consider	VERB
cblr-1740	360	37	.	.	PUNCT
cblr-1740	361	1	acad	acad	PROPN
cblr-1740	361	2	.	.	PUNCT
cblr-1740	361	3	of	of	ADP
cblr-1740	361	4	television	television	NOUN
cblr-1740	361	5	arts	art	NOUN
cblr-1740	361	6	&	&	CCONJ
cblr-1740	361	7	sci	sci	PROPN
cblr-1740	361	8	.	.	PROPN
cblr-1740	361	9	,	,	PUNCT
cblr-1740	361	10	2015	2015	NUM
cblr-1740	361	11	primetime	primetime	ADJ
cblr-1740	361	12	emmy	emmy	ADJ
cblr-1740	361	13	rules	rule	NOUN
cblr-1740	361	14	changes	change	VERB
cblr-1740	361	15	1	1	NUM
cblr-1740	361	16	(	(	PUNCT
cblr-1740	361	17	2015	2015	NUM
cblr-1740	361	18	)	)	PUNCT
cblr-1740	361	19	,	,	PUNCT
cblr-1740	361	20	http://www.emmys.com/	http://www.emmys.com/	NOUN
cblr-1740	361	21	sites	site	NOUN
cblr-1740	361	22	/	/	SYM
cblr-1740	361	23	default	default	NOUN
cblr-1740	361	24	/	/	SYM
cblr-1740	361	25	files	file	NOUN
cblr-1740	361	26	/	/	SYM
cblr-1740	361	27	downloads/2015	downloads/2015	PROPN
cblr-1740	361	28	-	-	PUNCT
cblr-1740	361	29	whats	what	NOUN
cblr-1740	361	30	-	-	PUNCT
cblr-1740	361	31	new	new	ADJ
cblr-1740	361	32	-	-	PUNCT
cblr-1740	361	33	v1.pdf	v1.pdf	NOUN
cblr-1740	362	1	[	[	X
cblr-1740	362	2	https://perma.cc/h5	https://perma.cc/h5	PROPN
cblr-1740	362	3	gc	gc	PROPN
cblr-1740	362	4	-	-	PUNCT
cblr-1740	362	5	saqh	saqh	PROPN
cblr-1740	362	6	]	]	PUNCT
cblr-1740	362	7	.	.	PUNCT
cblr-1740	363	1	xu	xu	PROPN
cblr-1740	363	2	–	–	PUNCT
cblr-1740	363	3	final	final	ADJ
cblr-1740	363	4	no	no	NOUN
cblr-1740	363	5	.	.	PUNCT
cblr-1740	364	1	2:426	2:426	NUM
cblr-1740	364	2	]	]	X
cblr-1740	364	3	film	film	NOUN
cblr-1740	364	4	production	production	NOUN
cblr-1740	364	5	tax	tax	NOUN
cblr-1740	364	6	credits	credit	NOUN
cblr-1740	364	7	455	455	NUM
cblr-1740	364	8	california	california	PROPN
cblr-1740	364	9	is	be	AUX
cblr-1740	364	10	eligible	eligible	ADJ
cblr-1740	364	11	for	for	ADP
cblr-1740	364	12	the	the	DET
cblr-1740	364	13	tax	tax	NOUN
cblr-1740	364	14	credit	credit	NOUN
cblr-1740	364	15	whereas	whereas	SCONJ
cblr-1740	364	16	one	one	NUM
cblr-1740	364	17	filmed	film	VERB
cblr-1740	364	18	in	in	ADP
cblr-1740	364	19	california	california	PROPN
cblr-1740	364	20	from	from	ADP
cblr-1740	364	21	the	the	DET
cblr-1740	364	22	start	start	NOUN
cblr-1740	364	23	is	be	AUX
cblr-1740	364	24	not.104	not.104	NOUN
cblr-1740	364	25	this	this	PRON
cblr-1740	364	26	may	may	AUX
cblr-1740	364	27	encourage	encourage	VERB
cblr-1740	364	28	an	an	DET
cblr-1740	364	29	enterprising	enterprise	VERB
cblr-1740	364	30	comedy	comedy	NOUN
cblr-1740	364	31	producer	producer	NOUN
cblr-1740	364	32	to	to	PART
cblr-1740	364	33	choose	choose	VERB
cblr-1740	364	34	to	to	PART
cblr-1740	364	35	film	film	VERB
cblr-1740	364	36	one	one	NUM
cblr-1740	364	37	season	season	NOUN
cblr-1740	364	38	of	of	ADP
cblr-1740	364	39	a	a	DET
cblr-1740	364	40	half	half	ADJ
cblr-1740	364	41	-	-	PUNCT
cblr-1740	364	42	hour	hour	NOUN
cblr-1740	364	43	show	show	NOUN
cblr-1740	364	44	out	out	ADP
cblr-1740	364	45	of	of	ADP
cblr-1740	364	46	state	state	NOUN
cblr-1740	364	47	in	in	ADP
cblr-1740	364	48	order	order	NOUN
cblr-1740	364	49	to	to	PART
cblr-1740	364	50	take	take	VERB
cblr-1740	364	51	advantage	advantage	NOUN
cblr-1740	364	52	of	of	ADP
cblr-1740	364	53	the	the	DET
cblr-1740	364	54	tax	tax	NOUN
cblr-1740	364	55	credit	credit	NOUN
cblr-1740	364	56	in	in	ADP
cblr-1740	364	57	subsequent	subsequent	ADJ
cblr-1740	364	58	seasons	season	NOUN
cblr-1740	364	59	.	.	PUNCT
cblr-1740	365	1	the	the	DET
cblr-1740	365	2	rationale	rationale	NOUN
cblr-1740	365	3	for	for	ADP
cblr-1740	365	4	requiring	require	VERB
cblr-1740	365	5	an	an	DET
cblr-1740	365	6	episode	episode	NOUN
cblr-1740	365	7	length	length	NOUN
cblr-1740	365	8	of	of	ADP
cblr-1740	365	9	forty	forty	NUM
cblr-1740	365	10	minutes	minute	NOUN
cblr-1740	365	11	is	be	AUX
cblr-1740	365	12	unclear	unclear	ADJ
cblr-1740	365	13	.	.	PUNCT
cblr-1740	366	1	does	do	AUX
cblr-1740	366	2	the	the	DET
cblr-1740	366	3	california	california	PROPN
cblr-1740	366	4	legislature	legislature	NOUN
cblr-1740	366	5	want	want	VERB
cblr-1740	366	6	to	to	PART
cblr-1740	366	7	create	create	VERB
cblr-1740	366	8	a	a	DET
cblr-1740	366	9	disincentive	disincentive	NOUN
cblr-1740	366	10	for	for	ADP
cblr-1740	366	11	the	the	DET
cblr-1740	366	12	production	production	NOUN
cblr-1740	366	13	of	of	ADP
cblr-1740	366	14	comedies	comedy	NOUN
cblr-1740	366	15	,	,	PUNCT
cblr-1740	366	16	because	because	SCONJ
cblr-1740	366	17	they	they	PRON
cblr-1740	366	18	see	see	VERB
cblr-1740	366	19	dramas	drama	NOUN
cblr-1740	366	20	as	as	ADP
cblr-1740	366	21	a	a	DET
cblr-1740	366	22	purer	purer	NOUN
cblr-1740	366	23	art	art	NOUN
cblr-1740	366	24	form	form	NOUN
cblr-1740	366	25	,	,	PUNCT
cblr-1740	366	26	or	or	CCONJ
cblr-1740	366	27	because	because	SCONJ
cblr-1740	366	28	they	they	PRON
cblr-1740	366	29	believe	believe	VERB
cblr-1740	366	30	they	they	PRON
cblr-1740	366	31	are	be	AUX
cblr-1740	366	32	more	more	ADV
cblr-1740	366	33	likely	likely	ADJ
cblr-1740	366	34	to	to	PART
cblr-1740	366	35	earn	earn	VERB
cblr-1740	366	36	critical	critical	ADJ
cblr-1740	366	37	acclaim?105	acclaim?105	PROPN
cblr-1740	366	38	or	or	CCONJ
cblr-1740	366	39	did	do	AUX
cblr-1740	366	40	the	the	DET
cblr-1740	366	41	california	california	PROPN
cblr-1740	366	42	legislature	legislature	NOUN
cblr-1740	366	43	want	want	VERB
cblr-1740	366	44	more	more	ADJ
cblr-1740	366	45	comedies	comedy	NOUN
cblr-1740	366	46	filmed	film	VERB
cblr-1740	366	47	in	in	ADP
cblr-1740	366	48	an	an	DET
cblr-1740	366	49	hourlong	hourlong	NOUN
cblr-1740	366	50	(	(	PUNCT
cblr-1740	366	51	inclusive	inclusive	NOUN
cblr-1740	366	52	of	of	ADP
cblr-1740	366	53	commercials	commercial	NOUN
cblr-1740	366	54	)	)	PUNCT
cblr-1740	366	55	format	format	NOUN
cblr-1740	366	56	?	?	PUNCT
cblr-1740	367	1	or	or	CCONJ
cblr-1740	367	2	perhaps	perhaps	ADV
cblr-1740	367	3	the	the	DET
cblr-1740	367	4	california	california	PROPN
cblr-1740	367	5	legislature	legislature	NOUN
cblr-1740	367	6	did	do	AUX
cblr-1740	367	7	not	not	PART
cblr-1740	367	8	carefully	carefully	ADV
cblr-1740	367	9	examine	examine	VERB
cblr-1740	367	10	the	the	DET
cblr-1740	367	11	potential	potential	ADJ
cblr-1740	367	12	market	market	NOUN
cblr-1740	367	13	-	-	PUNCT
cblr-1740	367	14	distorting	distort	VERB
cblr-1740	367	15	effects	effect	NOUN
cblr-1740	367	16	of	of	ADP
cblr-1740	367	17	an	an	DET
cblr-1740	367	18	episode	episode	NOUN
cblr-1740	367	19	length	length	NOUN
cblr-1740	367	20	requirement	requirement	NOUN
cblr-1740	367	21	and	and	CCONJ
cblr-1740	367	22	believed	believe	VERB
cblr-1740	367	23	it	it	PRON
cblr-1740	367	24	to	to	PART
cblr-1740	367	25	be	be	AUX
cblr-1740	367	26	a	a	DET
cblr-1740	367	27	reasonable	reasonable	ADJ
cblr-1740	367	28	means	mean	NOUN
cblr-1740	367	29	of	of	ADP
cblr-1740	367	30	attracting	attract	VERB
cblr-1740	367	31	more	more	ADV
cblr-1740	367	32	expensive	expensive	ADJ
cblr-1740	367	33	productions	production	NOUN
cblr-1740	367	34	to	to	ADP
cblr-1740	367	35	california	california	PROPN
cblr-1740	367	36	,	,	PUNCT
cblr-1740	367	37	since	since	SCONJ
cblr-1740	367	38	a	a	DET
cblr-1740	367	39	forty	forty	NUM
cblr-1740	367	40	-	-	PUNCT
cblr-1740	367	41	minute	minute	NOUN
cblr-1740	367	42	episode	episode	NOUN
cblr-1740	367	43	has	have	VERB
cblr-1740	367	44	higher	high	ADJ
cblr-1740	367	45	production	production	NOUN
cblr-1740	367	46	costs	cost	NOUN
cblr-1740	367	47	than	than	ADP
cblr-1740	367	48	a	a	DET
cblr-1740	367	49	twenty	twenty	NUM
cblr-1740	367	50	-	-	PUNCT
cblr-1740	367	51	twominute	twominute	NOUN
cblr-1740	367	52	episode	episode	NOUN
cblr-1740	367	53	?	?	PUNCT
cblr-1740	368	1	if	if	SCONJ
cblr-1740	368	2	the	the	DET
cblr-1740	368	3	last	last	NOUN
cblr-1740	368	4	is	be	AUX
cblr-1740	368	5	the	the	DET
cblr-1740	368	6	case	case	NOUN
cblr-1740	368	7	,	,	PUNCT
cblr-1740	368	8	one	one	NUM
cblr-1740	368	9	wonders	wonder	VERB
cblr-1740	368	10	why	why	SCONJ
cblr-1740	368	11	the	the	DET
cblr-1740	368	12	minimum	minimum	ADJ
cblr-1740	368	13	one	one	NUM
cblr-1740	368	14	-	-	PUNCT
cblr-1740	368	15	million	million	NUM
cblr-1740	368	16	-	-	PUNCT
cblr-1740	368	17	dollar	dollar	NOUN
cblr-1740	368	18	budget	budget	NOUN
cblr-1740	368	19	to	to	PART
cblr-1740	368	20	qualify	qualify	VERB
cblr-1740	368	21	for	for	ADP
cblr-1740	368	22	the	the	DET
cblr-1740	368	23	tax	tax	NOUN
cblr-1740	368	24	credit	credit	NOUN
cblr-1740	368	25	,	,	PUNCT
cblr-1740	368	26	which	which	PRON
cblr-1740	368	27	applies	apply	VERB
cblr-1740	368	28	across	across	ADP
cblr-1740	368	29	the	the	DET
cblr-1740	368	30	board	board	NOUN
cblr-1740	368	31	to	to	ADP
cblr-1740	368	32	new	new	ADJ
cblr-1740	368	33	and	and	CCONJ
cblr-1740	368	34	relocating	relocate	VERB
cblr-1740	368	35	tv	tv	NOUN
cblr-1740	368	36	series	series	NOUN
cblr-1740	368	37	,	,	PUNCT
cblr-1740	368	38	is	be	AUX
cblr-1740	368	39	not	not	PART
cblr-1740	368	40	sufficiently	sufficiently	ADV
cblr-1740	368	41	effective	effective	ADJ
cblr-1740	368	42	on	on	ADP
cblr-1740	368	43	its	its	PRON
cblr-1740	368	44	own	own	ADJ
cblr-1740	368	45	to	to	PART
cblr-1740	368	46	maintain	maintain	VERB
cblr-1740	368	47	a	a	DET
cblr-1740	368	48	minimum	minimum	ADJ
cblr-1740	368	49	level	level	NOUN
cblr-1740	368	50	of	of	ADP
cblr-1740	368	51	spending	spending	NOUN
cblr-1740	368	52	in	in	ADP
cblr-1740	368	53	the	the	DET
cblr-1740	368	54	state	state	NOUN
cblr-1740	368	55	.	.	PUNCT
cblr-1740	369	1	in	in	ADP
cblr-1740	369	2	conclusion	conclusion	NOUN
cblr-1740	369	3	,	,	PUNCT
cblr-1740	369	4	it	it	PRON
cblr-1740	369	5	seems	seem	VERB
cblr-1740	369	6	bizarre	bizarre	ADJ
cblr-1740	369	7	that	that	SCONJ
cblr-1740	369	8	california	california	PROPN
cblr-1740	369	9	would	would	AUX
cblr-1740	369	10	want	want	VERB
cblr-1740	369	11	to	to	PART
cblr-1740	369	12	shift	shift	VERB
cblr-1740	369	13	the	the	DET
cblr-1740	369	14	market	market	NOUN
cblr-1740	369	15	away	away	ADV
cblr-1740	369	16	from	from	ADP
cblr-1740	369	17	producing	produce	VERB
cblr-1740	369	18	comedies	comedy	NOUN
cblr-1740	369	19	,	,	PUNCT
cblr-1740	369	20	or	or	CCONJ
cblr-1740	369	21	would	would	AUX
cblr-1740	369	22	want	want	VERB
cblr-1740	369	23	to	to	PART
cblr-1740	369	24	encourage	encourage	VERB
cblr-1740	369	25	comedies	comedy	NOUN
cblr-1740	369	26	to	to	PART
cblr-1740	369	27	film	film	VERB
cblr-1740	369	28	in	in	ADP
cblr-1740	369	29	another	another	DET
cblr-1740	369	30	state	state	NOUN
cblr-1740	369	31	(	(	PUNCT
cblr-1740	369	32	at	at	ADP
cblr-1740	369	33	least	least	ADJ
cblr-1740	369	34	for	for	ADP
cblr-1740	369	35	one	one	NUM
cblr-1740	369	36	season	season	NOUN
cblr-1740	369	37	)	)	PUNCT
cblr-1740	369	38	.	.	PUNCT
cblr-1740	370	1	if	if	SCONJ
cblr-1740	370	2	this	this	PRON
cblr-1740	370	3	is	be	AUX
cblr-1740	370	4	an	an	DET
cblr-1740	370	5	unintended	unintended	ADJ
cblr-1740	370	6	consequence	consequence	NOUN
cblr-1740	370	7	,	,	PUNCT
cblr-1740	370	8	the	the	DET
cblr-1740	370	9	program	program	NOUN
cblr-1740	370	10	should	should	AUX
cblr-1740	370	11	be	be	AUX
cblr-1740	370	12	amended	amend	VERB
cblr-1740	370	13	to	to	PART
cblr-1740	370	14	strike	strike	VERB
cblr-1740	370	15	out	out	ADP
cblr-1740	370	16	the	the	DET
cblr-1740	370	17	episode	episode	NOUN
cblr-1740	370	18	length	length	NOUN
cblr-1740	370	19	requirement	requirement	NOUN
cblr-1740	370	20	.	.	PUNCT
cblr-1740	371	1	if	if	SCONJ
cblr-1740	371	2	this	this	PRON
cblr-1740	371	3	is	be	AUX
cblr-1740	371	4	an	an	DET
cblr-1740	371	5	intended	intended	ADJ
cblr-1740	371	6	consequence	consequence	NOUN
cblr-1740	371	7	,	,	PUNCT
cblr-1740	371	8	the	the	DET
cblr-1740	371	9	california	california	PROPN
cblr-1740	371	10	legislature	legislature	NOUN
cblr-1740	371	11	should	should	AUX
cblr-1740	371	12	examine	examine	VERB
cblr-1740	371	13	whether	whether	SCONJ
cblr-1740	371	14	it	it	PRON
cblr-1740	371	15	is	be	AUX
cblr-1740	371	16	advisable	advisable	ADJ
cblr-1740	371	17	to	to	PART
cblr-1740	371	18	encourage	encourage	VERB
cblr-1740	371	19	the	the	DET
cblr-1740	371	20	production	production	NOUN
cblr-1740	371	21	104	104	NUM
cblr-1740	371	22	cal	cal	NOUN
cblr-1740	371	23	.	.	PUNCT
cblr-1740	372	1	film	film	NOUN
cblr-1740	372	2	comm’n	comm’n	NOUN
cblr-1740	372	3	,	,	PUNCT
cblr-1740	372	4	guidelines	guideline	NOUN
cblr-1740	372	5	2015	2015	NUM
cblr-1740	372	6	,	,	PUNCT
cblr-1740	372	7	supra	supra	PROPN
cblr-1740	372	8	note	note	NOUN
cblr-1740	372	9	38	38	NUM
cblr-1740	372	10	,	,	PUNCT
cblr-1740	372	11	at	at	ADP
cblr-1740	372	12	3	3	NUM
cblr-1740	372	13	.	.	NOUN
cblr-1740	372	14	105	105	NUM
cblr-1740	372	15	one	one	NUM
cblr-1740	372	16	wonders	wonder	NOUN
cblr-1740	372	17	if	if	SCONJ
cblr-1740	372	18	there	there	PRON
cblr-1740	372	19	is	be	VERB
cblr-1740	372	20	a	a	DET
cblr-1740	372	21	“	"	PUNCT
cblr-1740	372	22	drama	drama	NOUN
cblr-1740	372	23	”	"	PUNCT
cblr-1740	372	24	lobby	lobby	NOUN
cblr-1740	372	25	and	and	CCONJ
cblr-1740	372	26	a	a	DET
cblr-1740	372	27	“	"	PUNCT
cblr-1740	372	28	comedy	comedy	NOUN
cblr-1740	372	29	”	"	PUNCT
cblr-1740	372	30	lobby	lobby	NOUN
cblr-1740	372	31	in	in	ADP
cblr-1740	372	32	california	california	PROPN
cblr-1740	372	33	.	.	PUNCT
cblr-1740	373	1	interestingly	interestingly	ADV
cblr-1740	373	2	enough	enough	ADV
cblr-1740	373	3	,	,	PUNCT
cblr-1740	373	4	bias	bias	NOUN
cblr-1740	373	5	against	against	ADP
cblr-1740	373	6	comedies	comedy	NOUN
cblr-1740	373	7	is	be	AUX
cblr-1740	373	8	a	a	DET
cblr-1740	373	9	real	real	ADJ
cblr-1740	373	10	concern	concern	NOUN
cblr-1740	373	11	amongst	amongst	ADP
cblr-1740	373	12	oscar	oscar	NOUN
cblr-1740	373	13	contenders	contender	NOUN
cblr-1740	373	14	.	.	PUNCT
cblr-1740	374	1	see	see	VERB
cblr-1740	374	2	tim	tim	PROPN
cblr-1740	374	3	dirks	dirks	PROPN
cblr-1740	374	4	,	,	PUNCT
cblr-1740	374	5	academy	academy	NOUN
cblr-1740	374	6	awards	award	NOUN
cblr-1740	374	7	best	good	ADJ
cblr-1740	374	8	picture	picture	NOUN
cblr-1740	374	9	genre	genre	NOUN
cblr-1740	374	10	biases	bias	NOUN
cblr-1740	374	11	,	,	PUNCT
cblr-1740	374	12	amc	amc	PROPN
cblr-1740	374	13	:	:	PUNCT
cblr-1740	374	14	filmsite	filmsite	NOUN
cblr-1740	374	15	(	(	PUNCT
cblr-1740	374	16	2014	2014	NUM
cblr-1740	374	17	)	)	PUNCT
cblr-1740	374	18	,	,	PUNCT
cblr-1740	374	19	http://www.filmsite.org/best	http://www.filmsite.org/best	X
cblr-1740	374	20	pics2.html	pics2.html	PROPN
cblr-1740	374	21	[	[	X
cblr-1740	374	22	https://perma.cc/lr39-c2u8	https://perma.cc/lr39-c2u8	X
cblr-1740	374	23	]	]	PUNCT
cblr-1740	374	24	.	.	PUNCT
cblr-1740	375	1	xu	xu	PROPN
cblr-1740	375	2	–	–	PUNCT
cblr-1740	376	1	final	final	ADJ
cblr-1740	376	2	456	456	NUM
cblr-1740	376	3	columbia	columbia	PROPN
cblr-1740	376	4	business	business	NOUN
cblr-1740	376	5	law	law	PROPN
cblr-1740	376	6	review	review	NOUN
cblr-1740	376	7	[	[	X
cblr-1740	376	8	vol	vol	NOUN
cblr-1740	376	9	.	.	NOUN
cblr-1740	376	10	2016	2016	NUM
cblr-1740	376	11	of	of	ADP
cblr-1740	376	12	one	one	NUM
cblr-1740	376	13	entertainment	entertainment	NOUN
cblr-1740	376	14	form	form	NOUN
cblr-1740	376	15	over	over	ADP
cblr-1740	376	16	another	another	PRON
cblr-1740	376	17	,	,	PUNCT
cblr-1740	376	18	when	when	SCONJ
cblr-1740	376	19	there	there	PRON
cblr-1740	376	20	is	be	VERB
cblr-1740	376	21	no	no	DET
cblr-1740	376	22	apparent	apparent	ADJ
cblr-1740	376	23	public	public	ADJ
cblr-1740	376	24	policy	policy	NOUN
cblr-1740	376	25	justification	justification	NOUN
cblr-1740	376	26	for	for	ADP
cblr-1740	376	27	doing	do	VERB
cblr-1740	376	28	so.106	so.106	PROPN
cblr-1740	376	29	2	2	X
cblr-1740	376	30	.	.	X
cblr-1740	377	1	whether	whether	SCONJ
cblr-1740	377	2	credits	credit	NOUN
cblr-1740	377	3	are	be	AUX
cblr-1740	377	4	transferable	transferable	ADJ
cblr-1740	377	5	or	or	CCONJ
cblr-1740	377	6	refundable	refundable	ADJ
cblr-1740	377	7	transferability	transferability	NOUN
cblr-1740	377	8	allows	allow	VERB
cblr-1740	377	9	for	for	SCONJ
cblr-1740	377	10	the	the	DET
cblr-1740	377	11	recipient	recipient	NOUN
cblr-1740	377	12	of	of	ADP
cblr-1740	377	13	the	the	DET
cblr-1740	377	14	tax	tax	NOUN
cblr-1740	377	15	credit	credit	NOUN
cblr-1740	377	16	to	to	PART
cblr-1740	377	17	sell	sell	VERB
cblr-1740	377	18	the	the	DET
cblr-1740	377	19	credit	credit	NOUN
cblr-1740	377	20	to	to	ADP
cblr-1740	377	21	another	another	DET
cblr-1740	377	22	taxpayer	taxpayer	NOUN
cblr-1740	377	23	.	.	PUNCT
cblr-1740	378	1	this	this	PRON
cblr-1740	378	2	allows	allow	VERB
cblr-1740	378	3	taxpayers	taxpayer	NOUN
cblr-1740	378	4	who	who	PRON
cblr-1740	378	5	do	do	AUX
cblr-1740	378	6	not	not	PART
cblr-1740	378	7	have	have	VERB
cblr-1740	378	8	a	a	DET
cblr-1740	378	9	tax	tax	NOUN
cblr-1740	378	10	liability	liability	NOUN
cblr-1740	378	11	in	in	ADP
cblr-1740	378	12	the	the	DET
cblr-1740	378	13	state	state	NOUN
cblr-1740	378	14	,	,	PUNCT
cblr-1740	378	15	or	or	CCONJ
cblr-1740	378	16	whose	whose	DET
cblr-1740	378	17	tax	tax	NOUN
cblr-1740	378	18	liability	liability	NOUN
cblr-1740	378	19	is	be	AUX
cblr-1740	378	20	not	not	PART
cblr-1740	378	21	large	large	ADJ
cblr-1740	378	22	enough	enough	ADV
cblr-1740	378	23	,	,	PUNCT
cblr-1740	378	24	to	to	PART
cblr-1740	378	25	take	take	VERB
cblr-1740	378	26	advantage	advantage	NOUN
cblr-1740	378	27	of	of	ADP
cblr-1740	378	28	the	the	DET
cblr-1740	378	29	entire	entire	ADJ
cblr-1740	378	30	tax	tax	NOUN
cblr-1740	378	31	credit.107	credit.107	PROPN
cblr-1740	378	32	if	if	SCONJ
cblr-1740	378	33	a	a	DET
cblr-1740	378	34	tax	tax	NOUN
cblr-1740	378	35	credit	credit	NOUN
cblr-1740	378	36	is	be	AUX
cblr-1740	378	37	refundable	refundable	ADJ
cblr-1740	378	38	as	as	SCONJ
cblr-1740	378	39	opposed	oppose	VERB
cblr-1740	378	40	to	to	PART
cblr-1740	378	41	transferable	transferable	ADJ
cblr-1740	378	42	,	,	PUNCT
cblr-1740	378	43	the	the	DET
cblr-1740	378	44	taxpayer	taxpayer	NOUN
cblr-1740	378	45	need	need	AUX
cblr-1740	378	46	not	not	PART
cblr-1740	378	47	sell	sell	VERB
cblr-1740	378	48	the	the	DET
cblr-1740	378	49	tax	tax	NOUN
cblr-1740	378	50	credit	credit	NOUN
cblr-1740	378	51	to	to	ADP
cblr-1740	378	52	another	another	DET
cblr-1740	378	53	tax	tax	NOUN
cblr-1740	378	54	payer	payer	NOUN
cblr-1740	378	55	if	if	SCONJ
cblr-1740	378	56	he	he	PRON
cblr-1740	378	57	or	or	CCONJ
cblr-1740	378	58	she	she	PRON
cblr-1740	378	59	is	be	AUX
cblr-1740	378	60	unable	unable	ADJ
cblr-1740	378	61	to	to	PART
cblr-1740	378	62	use	use	VERB
cblr-1740	378	63	the	the	DET
cblr-1740	378	64	tax	tax	NOUN
cblr-1740	378	65	credit	credit	NOUN
cblr-1740	378	66	,	,	PUNCT
cblr-1740	378	67	or	or	CCONJ
cblr-1740	378	68	the	the	DET
cblr-1740	378	69	entirety	entirety	NOUN
cblr-1740	378	70	of	of	ADP
cblr-1740	378	71	it.108	it.108	PRON
cblr-1740	378	72	instead	instead	ADV
cblr-1740	378	73	,	,	PUNCT
cblr-1740	378	74	the	the	DET
cblr-1740	378	75	state	state	NOUN
cblr-1740	378	76	will	will	AUX
cblr-1740	378	77	issue	issue	VERB
cblr-1740	378	78	the	the	DET
cblr-1740	378	79	taxpayer	taxpayer	NOUN
cblr-1740	378	80	a	a	DET
cblr-1740	378	81	refund	refund	NOUN
cblr-1740	378	82	.	.	PUNCT
cblr-1740	379	1	in	in	ADP
cblr-1740	379	2	the	the	DET
cblr-1740	379	3	arena	arena	NOUN
cblr-1740	379	4	of	of	ADP
cblr-1740	379	5	film	film	NOUN
cblr-1740	379	6	production	production	NOUN
cblr-1740	379	7	tax	tax	NOUN
cblr-1740	379	8	credits	credit	NOUN
cblr-1740	379	9	,	,	PUNCT
cblr-1740	379	10	many	many	ADJ
cblr-1740	379	11	states	state	NOUN
cblr-1740	379	12	allow	allow	VERB
cblr-1740	379	13	tax	tax	NOUN
cblr-1740	379	14	credits	credit	NOUN
cblr-1740	379	15	to	to	PART
cblr-1740	379	16	be	be	AUX
cblr-1740	379	17	transferred	transfer	VERB
cblr-1740	379	18	or	or	CCONJ
cblr-1740	379	19	refunded.109	refunded.109	VERB
cblr-1740	379	20	106	106	NUM
cblr-1740	379	21	in	in	ADP
cblr-1740	379	22	comparison	comparison	NOUN
cblr-1740	379	23	,	,	PUNCT
cblr-1740	379	24	there	there	PRON
cblr-1740	379	25	is	be	VERB
cblr-1740	379	26	a	a	DET
cblr-1740	379	27	more	more	ADV
cblr-1740	379	28	obvious	obvious	ADJ
cblr-1740	379	29	public	public	ADJ
cblr-1740	379	30	policy	policy	NOUN
cblr-1740	379	31	justification	justification	NOUN
cblr-1740	379	32	for	for	ADP
cblr-1740	379	33	the	the	DET
cblr-1740	379	34	tax	tax	NOUN
cblr-1740	379	35	credit	credit	NOUN
cblr-1740	379	36	’s	’s	PART
cblr-1740	379	37	exclusion	exclusion	NOUN
cblr-1740	379	38	of	of	ADP
cblr-1740	379	39	sexually	sexually	ADV
cblr-1740	379	40	explicit	explicit	ADJ
cblr-1740	379	41	films	film	NOUN
cblr-1740	379	42	,	,	PUNCT
cblr-1740	379	43	since	since	SCONJ
cblr-1740	379	44	many	many	ADJ
cblr-1740	379	45	taxpayers	taxpayer	NOUN
cblr-1740	379	46	would	would	AUX
cblr-1740	379	47	likely	likely	ADV
cblr-1740	379	48	be	be	AUX
cblr-1740	379	49	displeased	displeased	ADJ
cblr-1740	379	50	if	if	SCONJ
cblr-1740	379	51	tax	tax	NOUN
cblr-1740	379	52	incentives	incentive	NOUN
cblr-1740	379	53	were	be	AUX
cblr-1740	379	54	being	be	AUX
cblr-1740	379	55	offered	offer	VERB
cblr-1740	379	56	to	to	PART
cblr-1740	379	57	adult	adult	VERB
cblr-1740	379	58	film	film	NOUN
cblr-1740	379	59	production	production	NOUN
cblr-1740	379	60	.	.	PUNCT
cblr-1740	380	1	california	california	PROPN
cblr-1740	380	2	,	,	PUNCT
cblr-1740	380	3	like	like	ADP
cblr-1740	380	4	most	most	ADJ
cblr-1740	380	5	states	state	NOUN
cblr-1740	380	6	,	,	PUNCT
cblr-1740	380	7	does	do	AUX
cblr-1740	380	8	not	not	PART
cblr-1740	380	9	allow	allow	VERB
cblr-1740	380	10	the	the	DET
cblr-1740	380	11	tax	tax	NOUN
cblr-1740	380	12	credit	credit	NOUN
cblr-1740	380	13	to	to	PART
cblr-1740	380	14	apply	apply	VERB
cblr-1740	380	15	to	to	ADP
cblr-1740	380	16	sexually	sexually	ADV
cblr-1740	380	17	explicit	explicit	ADJ
cblr-1740	380	18	material	material	NOUN
cblr-1740	380	19	that	that	PRON
cblr-1740	380	20	would	would	AUX
cblr-1740	380	21	fall	fall	VERB
cblr-1740	380	22	under	under	ADP
cblr-1740	380	23	section	section	NOUN
cblr-1740	380	24	2257	2257	NUM
cblr-1740	380	25	of	of	ADP
cblr-1740	380	26	title	title	NOUN
cblr-1740	380	27	18	18	NUM
cblr-1740	380	28	of	of	ADP
cblr-1740	380	29	the	the	DET
cblr-1740	380	30	united	united	PROPN
cblr-1740	380	31	states	states	PROPN
cblr-1740	380	32	code	code	PROPN
cblr-1740	380	33	.	.	PUNCT
cblr-1740	381	1	cal	cal	X
cblr-1740	381	2	.	.	PUNCT
cblr-1740	382	1	film	film	NOUN
cblr-1740	382	2	comm’n	comm’n	NOUN
cblr-1740	382	3	,	,	PUNCT
cblr-1740	382	4	guidelines	guideline	NOUN
cblr-1740	382	5	2015	2015	NUM
cblr-1740	382	6	,	,	PUNCT
cblr-1740	382	7	supra	supra	PROPN
cblr-1740	382	8	note	note	NOUN
cblr-1740	382	9	38	38	NUM
cblr-1740	382	10	,	,	PUNCT
cblr-1740	382	11	at	at	ADP
cblr-1740	382	12	4	4	NUM
cblr-1740	382	13	;	;	PUNCT
cblr-1740	382	14	cal	cal	X
cblr-1740	382	15	.	.	PUNCT
cblr-1740	383	1	rev	rev	PROPN
cblr-1740	383	2	.	.	PROPN
cblr-1740	383	3	&	&	CCONJ
cblr-1740	383	4	tax	tax	PROPN
cblr-1740	383	5	.	.	PUNCT
cblr-1740	384	1	code	code	PROPN
cblr-1740	384	2	§	§	PROPN
cblr-1740	384	3	23685(b)(15)(d	23685(b)(15)(d	NOUN
cblr-1740	384	4	)	)	PUNCT
cblr-1740	384	5	(	(	PUNCT
cblr-1740	384	6	west	west	NOUN
cblr-1740	384	7	2014	2014	NUM
cblr-1740	384	8	)	)	PUNCT
cblr-1740	384	9	(	(	PUNCT
cblr-1740	384	10	providing	provide	VERB
cblr-1740	384	11	for	for	ADP
cblr-1740	384	12	exclusions	exclusion	NOUN
cblr-1740	384	13	from	from	ADP
cblr-1740	384	14	the	the	DET
cblr-1740	384	15	definition	definition	NOUN
cblr-1740	384	16	of	of	ADP
cblr-1740	384	17	“	"	PUNCT
cblr-1740	384	18	qualified	qualified	ADJ
cblr-1740	384	19	motion	motion	NOUN
cblr-1740	384	20	picture	picture	NOUN
cblr-1740	384	21	”	"	PUNCT
cblr-1740	384	22	)	)	PUNCT
cblr-1740	384	23	.	.	PUNCT
cblr-1740	385	1	107	107	NUM
cblr-1740	385	2	see	see	VERB
cblr-1740	385	3	thomas	thomas	PROPN
cblr-1740	385	4	w.	w.	PROPN
cblr-1740	385	5	giegerich	giegerich	PROPN
cblr-1740	385	6	,	,	PUNCT
cblr-1740	385	7	the	the	DET
cblr-1740	385	8	monetization	monetization	NOUN
cblr-1740	385	9	of	of	ADP
cblr-1740	385	10	business	business	NOUN
cblr-1740	385	11	tax	tax	NOUN
cblr-1740	385	12	credits	credit	NOUN
cblr-1740	385	13	,	,	PUNCT
cblr-1740	385	14	12	12	NUM
cblr-1740	385	15	fla	fla	NOUN
cblr-1740	385	16	.	.	PUNCT
cblr-1740	386	1	tax	tax	PROPN
cblr-1740	386	2	rev	rev	PROPN
cblr-1740	386	3	.	.	PROPN
cblr-1740	386	4	709	709	NUM
cblr-1740	386	5	,	,	PUNCT
cblr-1740	386	6	799	799	NUM
cblr-1740	386	7	(	(	PUNCT
cblr-1740	386	8	2012	2012	NUM
cblr-1740	386	9	)	)	PUNCT
cblr-1740	386	10	.	.	PUNCT
cblr-1740	387	1	108	108	NUM
cblr-1740	387	2	see	see	VERB
cblr-1740	387	3	jennifer	jennifer	PROPN
cblr-1740	387	4	a	a	DET
cblr-1740	387	5	zimmerman	zimmerman	PROPN
cblr-1740	387	6	&	&	CCONJ
cblr-1740	387	7	danny	danny	PROPN
cblr-1740	387	8	bigel	bigel	PROPN
cblr-1740	387	9	,	,	PUNCT
cblr-1740	387	10	the	the	DET
cblr-1740	387	11	transferability	transferability	NOUN
cblr-1740	387	12	and	and	CCONJ
cblr-1740	387	13	monetization	monetization	NOUN
cblr-1740	387	14	of	of	ADP
cblr-1740	387	15	state	state	NOUN
cblr-1740	387	16	tax	tax	NOUN
cblr-1740	387	17	credits	credit	NOUN
cblr-1740	387	18	—	—	PUNCT
cblr-1740	387	19	part	part	PROPN
cblr-1740	387	20	ii	ii	PROPN
cblr-1740	387	21	,	,	PUNCT
cblr-1740	387	22	25	25	NUM
cblr-1740	387	23	j.	j.	PROPN
cblr-1740	387	24	multistate	multistate	PROPN
cblr-1740	387	25	tax’n	tax’n	NUM
cblr-1740	387	26	&	&	CCONJ
cblr-1740	387	27	incentives	incentive	NOUN
cblr-1740	387	28	20	20	NUM
cblr-1740	387	29	,	,	PUNCT
cblr-1740	387	30	21	21	NUM
cblr-1740	387	31	(	(	PUNCT
cblr-1740	387	32	2015	2015	NUM
cblr-1740	387	33	)	)	PUNCT
cblr-1740	387	34	(	(	PUNCT
cblr-1740	387	35	discussing	discuss	VERB
cblr-1740	387	36	the	the	DET
cblr-1740	387	37	differences	difference	NOUN
cblr-1740	387	38	between	between	ADP
cblr-1740	387	39	transferable	transferable	ADJ
cblr-1740	387	40	and	and	CCONJ
cblr-1740	387	41	refundable	refundable	ADJ
cblr-1740	387	42	tax	tax	NOUN
cblr-1740	387	43	credits	credit	NOUN
cblr-1740	387	44	)	)	PUNCT
cblr-1740	387	45	.	.	PUNCT
cblr-1740	388	1	109	109	NUM
cblr-1740	388	2	transferable	transferable	ADJ
cblr-1740	388	3	film	film	NOUN
cblr-1740	388	4	production	production	NOUN
cblr-1740	388	5	tax	tax	NOUN
cblr-1740	388	6	credits	credit	NOUN
cblr-1740	388	7	even	even	ADV
cblr-1740	388	8	inspired	inspire	VERB
cblr-1740	388	9	a	a	DET
cblr-1740	388	10	film	film	NOUN
cblr-1740	388	11	producer	producer	NOUN
cblr-1740	388	12	to	to	PART
cblr-1740	388	13	launch	launch	VERB
cblr-1740	388	14	“	"	PUNCT
cblr-1740	388	15	the	the	DET
cblr-1740	388	16	online	online	ADJ
cblr-1740	388	17	incentive	incentive	PROPN
cblr-1740	388	18	exchange	exchange	NOUN
cblr-1740	388	19	,	,	PUNCT
cblr-1740	388	20	a	a	DET
cblr-1740	388	21	new	new	ADJ
cblr-1740	388	22	market	market	NOUN
cblr-1740	388	23	where	where	SCONJ
cblr-1740	388	24	prospective	prospective	ADJ
cblr-1740	388	25	buyers	buyer	NOUN
cblr-1740	388	26	of	of	ADP
cblr-1740	388	27	transferable	transferable	ADJ
cblr-1740	388	28	tax	tax	NOUN
cblr-1740	388	29	credits	credit	NOUN
cblr-1740	388	30	can	can	AUX
cblr-1740	388	31	compare	compare	VERB
cblr-1740	388	32	prices	price	NOUN
cblr-1740	388	33	and	and	CCONJ
cblr-1740	388	34	complete	complete	ADJ
cblr-1740	388	35	deals	deal	NOUN
cblr-1740	388	36	.	.	PUNCT
cblr-1740	388	37	”	"	PUNCT
cblr-1740	389	1	josh	josh	PROPN
cblr-1740	389	2	goodman	goodman	PROPN
cblr-1740	389	3	,	,	PUNCT
cblr-1740	389	4	tax	tax	NOUN
cblr-1740	389	5	breaks	break	NOUN
cblr-1740	389	6	for	for	ADP
cblr-1740	389	7	sale	sale	NOUN
cblr-1740	389	8	:	:	PUNCT
cblr-1740	389	9	transferable	transferable	ADJ
cblr-1740	389	10	tax	tax	NOUN
cblr-1740	389	11	credits	credit	NOUN
cblr-1740	389	12	explained	explain	VERB
cblr-1740	389	13	,	,	PUNCT
cblr-1740	389	14	pew	pew	NOUN
cblr-1740	389	15	charitable	charitable	ADJ
cblr-1740	389	16	trusts	trust	NOUN
cblr-1740	389	17	:	:	PUNCT
cblr-1740	389	18	stateline	stateline	NOUN
cblr-1740	389	19	(	(	PUNCT
cblr-1740	389	20	dec	dec	PROPN
cblr-1740	389	21	.	.	PROPN
cblr-1740	389	22	14	14	NUM
cblr-1740	389	23	,	,	PUNCT
cblr-1740	389	24	2012	2012	NUM
cblr-1740	389	25	)	)	PUNCT
cblr-1740	389	26	,	,	PUNCT
cblr-1740	389	27	http://www.pewtrusts.org/en/research-and-analysis/blogs/stateline/2012/	http://www.pewtrusts.org/en/research-and-analysis/blogs/stateline/2012/	X
cblr-1740	389	28	12/14	12/14	NUM
cblr-1740	389	29	/	/	SYM
cblr-1740	389	30	tax	tax	NOUN
cblr-1740	389	31	-	-	PUNCT
cblr-1740	389	32	breaks	break	NOUN
cblr-1740	389	33	-	-	PUNCT
cblr-1740	389	34	for	for	ADP
cblr-1740	389	35	-	-	PUNCT
cblr-1740	389	36	sale	sale	NOUN
cblr-1740	389	37	-	-	PUNCT
cblr-1740	389	38	transferable	transferable	NOUN
cblr-1740	389	39	-	-	PUNCT
cblr-1740	389	40	tax	tax	NOUN
cblr-1740	389	41	-	-	PUNCT
cblr-1740	389	42	credits	credit	NOUN
cblr-1740	389	43	-	-	PUNCT
cblr-1740	389	44	explained	explain	VERB
cblr-1740	389	45	[	[	X
cblr-1740	389	46	https://per	https://per	INTJ
cblr-1740	389	47	ma.cc/6l52-cx3z	ma.cc/6l52-cx3z	VERB
cblr-1740	389	48	]	]	PUNCT
cblr-1740	389	49	.	.	PUNCT
cblr-1740	390	1	xu	xu	PROPN
cblr-1740	390	2	–	–	PUNCT
cblr-1740	390	3	final	final	ADJ
cblr-1740	390	4	no	no	NOUN
cblr-1740	390	5	.	.	PUNCT
cblr-1740	391	1	2:426	2:426	NUM
cblr-1740	391	2	]	]	X
cblr-1740	391	3	film	film	NOUN
cblr-1740	391	4	production	production	NOUN
cblr-1740	391	5	tax	tax	NOUN
cblr-1740	391	6	credits	credit	NOUN
cblr-1740	391	7	457	457	NUM
cblr-1740	391	8	under	under	ADP
cblr-1740	391	9	the	the	DET
cblr-1740	391	10	california	california	PROPN
cblr-1740	391	11	ii	ii	PROPN
cblr-1740	391	12	program	program	NOUN
cblr-1740	391	13	,	,	PUNCT
cblr-1740	391	14	film	film	NOUN
cblr-1740	391	15	producers	producer	NOUN
cblr-1740	391	16	generally	generally	ADV
cblr-1740	391	17	can	can	AUX
cblr-1740	391	18	not	not	PART
cblr-1740	391	19	transfer	transfer	VERB
cblr-1740	391	20	tax	tax	NOUN
cblr-1740	391	21	credits	credit	NOUN
cblr-1740	391	22	;	;	PUNCT
cblr-1740	391	23	however	however	ADV
cblr-1740	391	24	,	,	PUNCT
cblr-1740	391	25	there	there	PRON
cblr-1740	391	26	is	be	VERB
cblr-1740	391	27	an	an	DET
cblr-1740	391	28	exception	exception	NOUN
cblr-1740	391	29	for	for	ADP
cblr-1740	391	30	independent	independent	ADJ
cblr-1740	391	31	films.110	films.110	ADJ
cblr-1740	391	32	independent	independent	ADJ
cblr-1740	391	33	films	film	NOUN
cblr-1740	391	34	may	may	AUX
cblr-1740	391	35	sell	sell	VERB
cblr-1740	391	36	their	their	PRON
cblr-1740	391	37	tax	tax	NOUN
cblr-1740	391	38	credits	credit	NOUN
cblr-1740	391	39	to	to	ADP
cblr-1740	391	40	an	an	DET
cblr-1740	391	41	unrelated	unrelated	ADJ
cblr-1740	391	42	party	party	NOUN
cblr-1740	391	43	,	,	PUNCT
cblr-1740	391	44	subject	subject	ADJ
cblr-1740	391	45	to	to	ADP
cblr-1740	391	46	the	the	DET
cblr-1740	391	47	following	follow	VERB
cblr-1740	391	48	restrictions	restriction	NOUN
cblr-1740	391	49	and	and	CCONJ
cblr-1740	391	50	requirements	requirement	NOUN
cblr-1740	391	51	:	:	PUNCT
cblr-1740	391	52	(	(	PUNCT
cblr-1740	391	53	i	i	NOUN
cblr-1740	391	54	)	)	PUNCT
cblr-1740	391	55	credits	credit	NOUN
cblr-1740	391	56	can	can	AUX
cblr-1740	391	57	not	not	PART
cblr-1740	391	58	be	be	AUX
cblr-1740	391	59	sold	sell	VERB
cblr-1740	391	60	to	to	ADP
cblr-1740	391	61	more	more	ADJ
cblr-1740	391	62	than	than	ADP
cblr-1740	391	63	one	one	NUM
cblr-1740	391	64	party	party	NOUN
cblr-1740	391	65	by	by	ADP
cblr-1740	391	66	the	the	DET
cblr-1740	391	67	tax	tax	NOUN
cblr-1740	391	68	credit	credit	NOUN
cblr-1740	391	69	recipient	recipient	NOUN
cblr-1740	391	70	,	,	PUNCT
cblr-1740	391	71	(	(	PUNCT
cblr-1740	391	72	ii	ii	NOUN
cblr-1740	391	73	)	)	PUNCT
cblr-1740	391	74	the	the	DET
cblr-1740	391	75	purchaser	purchaser	NOUN
cblr-1740	391	76	of	of	ADP
cblr-1740	391	77	the	the	DET
cblr-1740	391	78	tax	tax	NOUN
cblr-1740	391	79	credit	credit	NOUN
cblr-1740	391	80	may	may	AUX
cblr-1740	391	81	not	not	PART
cblr-1740	391	82	resell	resell	VERB
cblr-1740	391	83	to	to	ADP
cblr-1740	391	84	another	another	DET
cblr-1740	391	85	party	party	NOUN
cblr-1740	391	86	and	and	CCONJ
cblr-1740	391	87	may	may	AUX
cblr-1740	391	88	only	only	ADV
cblr-1740	391	89	apply	apply	VERB
cblr-1740	391	90	the	the	DET
cblr-1740	391	91	credit	credit	NOUN
cblr-1740	391	92	against	against	ADP
cblr-1740	391	93	income	income	NOUN
cblr-1740	391	94	taxes	taxis	NOUN
cblr-1740	391	95	(	(	PUNCT
cblr-1740	391	96	and	and	CCONJ
cblr-1740	391	97	not	not	PART
cblr-1740	391	98	to	to	ADP
cblr-1740	391	99	sales	sale	NOUN
cblr-1740	391	100	and	and	CCONJ
cblr-1740	391	101	use	use	VERB
cblr-1740	391	102	taxes	taxis	NOUN
cblr-1740	391	103	)	)	PUNCT
cblr-1740	391	104	,	,	PUNCT
cblr-1740	391	105	(	(	PUNCT
cblr-1740	391	106	iii	iii	X
cblr-1740	391	107	)	)	PUNCT
cblr-1740	391	108	the	the	DET
cblr-1740	391	109	independent	independent	ADJ
cblr-1740	391	110	film	film	NOUN
cblr-1740	391	111	producer	producer	NOUN
cblr-1740	391	112	tax	tax	NOUN
cblr-1740	391	113	credit	credit	NOUN
cblr-1740	391	114	seller	seller	NOUN
cblr-1740	391	115	must	must	AUX
cblr-1740	391	116	include	include	VERB
cblr-1740	391	117	the	the	DET
cblr-1740	391	118	sale	sale	NOUN
cblr-1740	391	119	of	of	ADP
cblr-1740	391	120	the	the	DET
cblr-1740	391	121	tax	tax	NOUN
cblr-1740	391	122	credit	credit	NOUN
cblr-1740	391	123	as	as	ADP
cblr-1740	391	124	taxable	taxable	ADJ
cblr-1740	391	125	income	income	NOUN
cblr-1740	391	126	,	,	PUNCT
cblr-1740	391	127	and	and	CCONJ
cblr-1740	391	128	(	(	PUNCT
cblr-1740	391	129	iv	iv	X
cblr-1740	391	130	)	)	PUNCT
cblr-1740	391	131	the	the	DET
cblr-1740	391	132	purchaser	purchaser	NOUN
cblr-1740	391	133	of	of	ADP
cblr-1740	391	134	the	the	DET
cblr-1740	391	135	tax	tax	NOUN
cblr-1740	391	136	credit	credit	NOUN
cblr-1740	391	137	must	must	AUX
cblr-1740	391	138	report	report	VERB
cblr-1740	391	139	the	the	DET
cblr-1740	391	140	purchase	purchase	NOUN
cblr-1740	391	141	price	price	NOUN
cblr-1740	391	142	of	of	ADP
cblr-1740	391	143	the	the	DET
cblr-1740	391	144	tax	tax	NOUN
cblr-1740	391	145	credits.111	credits.111	NOUN
cblr-1740	391	146	in	in	ADP
cblr-1740	391	147	contrast	contrast	NOUN
cblr-1740	391	148	,	,	PUNCT
cblr-1740	391	149	in	in	ADP
cblr-1740	391	150	new	new	PROPN
cblr-1740	391	151	york	york	PROPN
cblr-1740	391	152	,	,	PUNCT
cblr-1740	391	153	film	film	NOUN
cblr-1740	391	154	producers	producer	NOUN
cblr-1740	391	155	may	may	AUX
cblr-1740	391	156	not	not	PART
cblr-1740	391	157	transfer	transfer	VERB
cblr-1740	391	158	tax	tax	NOUN
cblr-1740	391	159	credits	credit	NOUN
cblr-1740	391	160	,	,	PUNCT
cblr-1740	391	161	but	but	CCONJ
cblr-1740	391	162	they	they	PRON
cblr-1740	391	163	can	can	AUX
cblr-1740	391	164	claim	claim	VERB
cblr-1740	391	165	a	a	DET
cblr-1740	391	166	refund	refund	NOUN
cblr-1740	391	167	on	on	ADP
cblr-1740	391	168	unused	unused	ADJ
cblr-1740	391	169	tax	tax	NOUN
cblr-1740	391	170	credits	credit	NOUN
cblr-1740	391	171	,	,	PUNCT
cblr-1740	391	172	which	which	PRON
cblr-1740	391	173	may	may	AUX
cblr-1740	391	174	take	take	VERB
cblr-1740	391	175	up	up	ADP
cblr-1740	391	176	to	to	PART
cblr-1740	391	177	three	three	NUM
cblr-1740	391	178	years	year	NOUN
cblr-1740	391	179	to	to	PART
cblr-1740	391	180	be	be	AUX
cblr-1740	391	181	refunded.112	refunded.112	VERB
cblr-1740	391	182	specifically	specifically	ADV
cblr-1740	391	183	,	,	PUNCT
cblr-1740	391	184	if	if	SCONJ
cblr-1740	391	185	the	the	DET
cblr-1740	391	186	refund	refund	NOUN
cblr-1740	391	187	is	be	AUX
cblr-1740	391	188	less	less	ADJ
cblr-1740	391	189	than	than	ADP
cblr-1740	391	190	one	one	NUM
cblr-1740	391	191	million	million	NUM
cblr-1740	391	192	dollars	dollar	NOUN
cblr-1740	391	193	,	,	PUNCT
cblr-1740	391	194	it	it	PRON
cblr-1740	391	195	can	can	AUX
cblr-1740	391	196	be	be	AUX
cblr-1740	391	197	claimed	claim	VERB
cblr-1740	391	198	in	in	ADP
cblr-1740	391	199	its	its	PRON
cblr-1740	391	200	entirety	entirety	NOUN
cblr-1740	391	201	for	for	ADP
cblr-1740	391	202	that	that	DET
cblr-1740	391	203	taxable	taxable	ADJ
cblr-1740	391	204	year.113	year.113	NOUN
cblr-1740	391	205	if	if	SCONJ
cblr-1740	391	206	the	the	DET
cblr-1740	391	207	credit	credit	NOUN
cblr-1740	391	208	is	be	AUX
cblr-1740	391	209	between	between	ADP
cblr-1740	391	210	one	one	NUM
cblr-1740	391	211	million	million	NUM
cblr-1740	391	212	and	and	CCONJ
cblr-1740	391	213	five	five	NUM
cblr-1740	391	214	million	million	NUM
cblr-1740	391	215	dollars	dollar	NOUN
cblr-1740	391	216	,	,	PUNCT
cblr-1740	391	217	it	it	PRON
cblr-1740	391	218	is	be	AUX
cblr-1740	391	219	claimed	claim	VERB
cblr-1740	391	220	over	over	ADP
cblr-1740	391	221	two	two	NUM
cblr-1740	391	222	years.114	years.114	NOUN
cblr-1740	391	223	if	if	SCONJ
cblr-1740	391	224	the	the	DET
cblr-1740	391	225	credit	credit	NOUN
cblr-1740	391	226	is	be	AUX
cblr-1740	391	227	greater	great	ADJ
cblr-1740	391	228	than	than	ADP
cblr-1740	391	229	five	five	NUM
cblr-1740	391	230	million	million	NUM
cblr-1740	391	231	dollars	dollar	NOUN
cblr-1740	391	232	,	,	PUNCT
cblr-1740	391	233	it	it	PRON
cblr-1740	391	234	is	be	AUX
cblr-1740	391	235	claimed	claim	VERB
cblr-1740	391	236	over	over	ADP
cblr-1740	391	237	three	three	NUM
cblr-1740	391	238	years.115	years.115	NOUN
cblr-1740	391	239	most	most	ADJ
cblr-1740	391	240	film	film	NOUN
cblr-1740	391	241	producers	producer	NOUN
cblr-1740	391	242	subject	subject	ADJ
cblr-1740	391	243	to	to	ADP
cblr-1740	391	244	the	the	DET
cblr-1740	391	245	california	california	PROPN
cblr-1740	391	246	ii	ii	PROPN
cblr-1740	391	247	regime	regime	NOUN
cblr-1740	391	248	are	be	AUX
cblr-1740	391	249	not	not	PART
cblr-1740	391	250	able	able	ADJ
cblr-1740	391	251	to	to	PART
cblr-1740	391	252	sell	sell	VERB
cblr-1740	391	253	their	their	PRON
cblr-1740	391	254	tax	tax	NOUN
cblr-1740	391	255	credits	credit	NOUN
cblr-1740	391	256	or	or	CCONJ
cblr-1740	391	257	apply	apply	VERB
cblr-1740	391	258	for	for	ADP
cblr-1740	391	259	a	a	DET
cblr-1740	391	260	refund	refund	NOUN
cblr-1740	391	261	if	if	SCONJ
cblr-1740	391	262	they	they	PRON
cblr-1740	391	263	do	do	AUX
cblr-1740	391	264	not	not	PART
cblr-1740	391	265	have	have	VERB
cblr-1740	391	266	liabilities	liability	NOUN
cblr-1740	391	267	that	that	PRON
cblr-1740	391	268	make	make	VERB
cblr-1740	391	269	full	full	ADJ
cblr-1740	391	270	use	use	NOUN
cblr-1740	391	271	of	of	ADP
cblr-1740	391	272	their	their	PRON
cblr-1740	391	273	tax	tax	NOUN
cblr-1740	391	274	credits	credit	NOUN
cblr-1740	391	275	.	.	PUNCT
cblr-1740	392	1	this	this	DET
cblr-1740	392	2	treatment	treatment	NOUN
cblr-1740	392	3	seems	seem	VERB
cblr-1740	392	4	reasonable	reasonable	ADJ
cblr-1740	392	5	because	because	SCONJ
cblr-1740	392	6	film	film	NOUN
cblr-1740	392	7	producers	producer	NOUN
cblr-1740	392	8	who	who	PRON
cblr-1740	392	9	do	do	AUX
cblr-1740	392	10	not	not	PART
cblr-1740	392	11	qualify	qualify	VERB
cblr-1740	392	12	for	for	ADP
cblr-1740	392	13	“	"	PUNCT
cblr-1740	392	14	independent	independent	ADJ
cblr-1740	392	15	”	"	PUNCT
cblr-1740	392	16	status	status	NOUN
cblr-1740	392	17	in	in	ADP
cblr-1740	392	18	california	california	PROPN
cblr-1740	392	19	are	be	AUX
cblr-1740	392	20	either	either	ADV
cblr-1740	392	21	publicly	publicly	ADV
cblr-1740	392	22	traded	trade	VERB
cblr-1740	392	23	or	or	CCONJ
cblr-1740	392	24	at	at	ADV
cblr-1740	392	25	least	least	ADV
cblr-1740	392	26	25	25	NUM
cblr-1740	392	27	%	%	NOUN
cblr-1740	392	28	owned	own	VERB
cblr-1740	392	29	110	110	NUM
cblr-1740	392	30	see	see	NOUN
cblr-1740	392	31	cal	cal	PROPN
cblr-1740	392	32	.	.	PUNCT
cblr-1740	393	1	film	film	NOUN
cblr-1740	393	2	comm’n	comm’n	NOUN
cblr-1740	393	3	,	,	PUNCT
cblr-1740	393	4	guidelines	guideline	NOUN
cblr-1740	393	5	2015	2015	NUM
cblr-1740	393	6	,	,	PUNCT
cblr-1740	393	7	supra	supra	PROPN
cblr-1740	393	8	note	note	NOUN
cblr-1740	393	9	38	38	NUM
cblr-1740	393	10	,	,	PUNCT
cblr-1740	393	11	at	at	ADP
cblr-1740	393	12	3–4	3–4	NUM
cblr-1740	393	13	.	.	NOUN
cblr-1740	393	14	111	111	NUM
cblr-1740	393	15	cal	cal	NOUN
cblr-1740	393	16	.	.	PUNCT
cblr-1740	394	1	film	film	NOUN
cblr-1740	394	2	comm’n	comm’n	PROPN
cblr-1740	394	3	,	,	PUNCT
cblr-1740	394	4	california	california	PROPN
cblr-1740	394	5	film	film	PROPN
cblr-1740	394	6	&	&	CCONJ
cblr-1740	394	7	television	television	NOUN
cblr-1740	394	8	tax	tax	NOUN
cblr-1740	394	9	credit	credit	NOUN
cblr-1740	394	10	program	program	NOUN
cblr-1740	394	11	2.0	2.0	NUM
cblr-1740	394	12	:	:	PUNCT
cblr-1740	394	13	fact	fact	NOUN
cblr-1740	394	14	sheet	sheet	NOUN
cblr-1740	394	15	:	:	PUNCT
cblr-1740	394	16	using	use	VERB
cblr-1740	394	17	the	the	DET
cblr-1740	394	18	tax	tax	NOUN
cblr-1740	394	19	credits	credit	NOUN
cblr-1740	394	20	2–3	2–3	NUM
cblr-1740	394	21	(	(	PUNCT
cblr-1740	394	22	2015	2015	NUM
cblr-1740	394	23	)	)	PUNCT
cblr-1740	394	24	,	,	PUNCT
cblr-1740	394	25	http://www.film.ca.gov/res/docs/fact%20sheet-%20%20using%20the	http://www.film.ca.gov/res/docs/fact%20sheet-%20%20using%20the	DET
cblr-1740	394	26	%	%	NOUN
cblr-1740	394	27	20tax%20credits%20june%202015.pdf	20tax%20credits%20june%202015.pdf	NUM
cblr-1740	395	1	[	[	X
cblr-1740	395	2	https://perma.cc/zk6l-qgj8	https://perma.cc/zk6l-qgj8	X
cblr-1740	395	3	]	]	X
cblr-1740	395	4	[	[	X
cblr-1740	395	5	hereinafter	hereinafter	NOUN
cblr-1740	395	6	cal	cal	X
cblr-1740	395	7	.	.	PUNCT
cblr-1740	396	1	film	film	NOUN
cblr-1740	396	2	comm’n	comm’n	NOUN
cblr-1740	396	3	,	,	PUNCT
cblr-1740	396	4	fact	fact	NOUN
cblr-1740	396	5	sheet	sheet	NOUN
cblr-1740	396	6	]	]	PUNCT
cblr-1740	396	7	.	.	PUNCT
cblr-1740	397	1	112	112	NUM
cblr-1740	397	2	n.y	n.y	PROPN
cblr-1740	397	3	.	.	PROPN
cblr-1740	397	4	tax	tax	NOUN
cblr-1740	397	5	law	law	NOUN
cblr-1740	397	6	§	§	PROPN
cblr-1740	397	7	24(a)(2	24(a)(2	NUM
cblr-1740	397	8	)	)	PUNCT
cblr-1740	397	9	(	(	PUNCT
cblr-1740	397	10	mckinney	mckinney	PROPN
cblr-1740	397	11	2016	2016	NUM
cblr-1740	397	12	)	)	PUNCT
cblr-1740	397	13	.	.	PUNCT
cblr-1740	398	1	113	113	NUM
cblr-1740	399	1	i	i	PRON
cblr-1740	399	2	d.	d.	PROPN
cblr-1740	399	3	114	114	NUM
cblr-1740	400	1	i	i	PROPN
cblr-1740	400	2	d.	d.	PROPN
cblr-1740	400	3	115	115	PROPN
cblr-1740	401	1	i	i	PRON
cblr-1740	401	2	d.	d.	PROPN
cblr-1740	401	3	xu	xu	PROPN
cblr-1740	401	4	–	–	PUNCT
cblr-1740	402	1	final	final	ADJ
cblr-1740	402	2	458	458	NUM
cblr-1740	402	3	columbia	columbia	PROPN
cblr-1740	402	4	business	business	NOUN
cblr-1740	402	5	law	law	PROPN
cblr-1740	402	6	review	review	NOUN
cblr-1740	402	7	[	[	X
cblr-1740	402	8	vol	vol	NOUN
cblr-1740	402	9	.	.	NOUN
cblr-1740	402	10	2016	2016	NUM
cblr-1740	402	11	by	by	ADP
cblr-1740	402	12	publicly	publicly	ADV
cblr-1740	402	13	traded	trade	VERB
cblr-1740	402	14	companies.116	companies.116	INTJ
cblr-1740	402	15	in	in	ADP
cblr-1740	402	16	addition	addition	NOUN
cblr-1740	402	17	,	,	PUNCT
cblr-1740	402	18	the	the	DET
cblr-1740	402	19	taxpayer	taxpayer	NOUN
cblr-1740	402	20	can	can	AUX
cblr-1740	402	21	assign	assign	VERB
cblr-1740	402	22	tax	tax	NOUN
cblr-1740	402	23	credits	credit	NOUN
cblr-1740	402	24	to	to	ADP
cblr-1740	402	25	“	"	PUNCT
cblr-1740	402	26	one	one	NUM
cblr-1740	402	27	or	or	CCONJ
cblr-1740	402	28	more	more	ADJ
cblr-1740	402	29	affiliates	affiliate	NOUN
cblr-1740	402	30	,	,	PUNCT
cblr-1740	402	31	”	"	PUNCT
cblr-1740	402	32	defined	define	VERB
cblr-1740	402	33	as	as	ADP
cblr-1740	402	34	any	any	DET
cblr-1740	402	35	corporation	corporation	NOUN
cblr-1740	402	36	that	that	PRON
cblr-1740	402	37	is	be	AUX
cblr-1740	402	38	a	a	DET
cblr-1740	402	39	member	member	NOUN
cblr-1740	402	40	of	of	ADP
cblr-1740	402	41	a	a	DET
cblr-1740	402	42	commonly	commonly	ADV
cblr-1740	402	43	controlled	control	VERB
cblr-1740	402	44	group.117	group.117	NOUN
cblr-1740	402	45	these	these	DET
cblr-1740	402	46	film	film	NOUN
cblr-1740	402	47	producers	producer	NOUN
cblr-1740	402	48	are	be	AUX
cblr-1740	402	49	likely	likely	ADJ
cblr-1740	402	50	repeat	repeat	NOUN
cblr-1740	402	51	players	player	NOUN
cblr-1740	402	52	in	in	ADP
cblr-1740	402	53	the	the	DET
cblr-1740	402	54	film	film	NOUN
cblr-1740	402	55	production	production	NOUN
cblr-1740	402	56	market	market	NOUN
cblr-1740	402	57	,	,	PUNCT
cblr-1740	402	58	and	and	CCONJ
cblr-1740	402	59	thus	thus	ADV
cblr-1740	402	60	,	,	PUNCT
cblr-1740	402	61	even	even	ADV
cblr-1740	402	62	if	if	SCONJ
cblr-1740	402	63	some	some	PRON
cblr-1740	402	64	of	of	ADP
cblr-1740	402	65	their	their	PRON
cblr-1740	402	66	films	film	NOUN
cblr-1740	402	67	flop	flop	VERB
cblr-1740	402	68	,	,	PUNCT
cblr-1740	402	69	enough	enough	ADJ
cblr-1740	402	70	of	of	ADP
cblr-1740	402	71	the	the	DET
cblr-1740	402	72	films	film	NOUN
cblr-1740	402	73	produced	produce	VERB
cblr-1740	402	74	by	by	ADP
cblr-1740	402	75	the	the	DET
cblr-1740	402	76	commonly	commonly	ADV
cblr-1740	402	77	controlled	control	VERB
cblr-1740	402	78	group	group	NOUN
cblr-1740	402	79	produce	produce	VERB
cblr-1740	402	80	income	income	NOUN
cblr-1740	402	81	to	to	PART
cblr-1740	402	82	fully	fully	ADV
cblr-1740	402	83	utilize	utilize	VERB
cblr-1740	402	84	the	the	DET
cblr-1740	402	85	tax	tax	NOUN
cblr-1740	402	86	credit	credit	NOUN
cblr-1740	402	87	.	.	PUNCT
cblr-1740	403	1	many	many	ADJ
cblr-1740	403	2	producers	producer	NOUN
cblr-1740	403	3	also	also	ADV
cblr-1740	403	4	produce	produce	VERB
cblr-1740	403	5	other	other	ADJ
cblr-1740	403	6	films	film	NOUN
cblr-1740	403	7	or	or	CCONJ
cblr-1740	403	8	content	content	NOUN
cblr-1740	403	9	ineligible	ineligible	ADJ
cblr-1740	403	10	for	for	ADP
cblr-1740	403	11	tax	tax	NOUN
cblr-1740	403	12	credits	credit	NOUN
cblr-1740	403	13	,	,	PUNCT
cblr-1740	403	14	so	so	SCONJ
cblr-1740	403	15	credits	credit	NOUN
cblr-1740	403	16	could	could	AUX
cblr-1740	403	17	also	also	ADV
cblr-1740	403	18	be	be	AUX
cblr-1740	403	19	applied	apply	VERB
cblr-1740	403	20	to	to	ADP
cblr-1740	403	21	income	income	NOUN
cblr-1740	403	22	generated	generate	VERB
cblr-1740	403	23	by	by	ADP
cblr-1740	403	24	those	those	DET
cblr-1740	403	25	ventures	venture	NOUN
cblr-1740	403	26	.	.	PUNCT
cblr-1740	404	1	furthermore	furthermore	ADV
cblr-1740	404	2	,	,	PUNCT
cblr-1740	404	3	comparatively	comparatively	ADV
cblr-1740	404	4	more	more	ADJ
cblr-1740	404	5	film	film	NOUN
cblr-1740	404	6	production	production	NOUN
cblr-1740	404	7	companies	company	NOUN
cblr-1740	404	8	may	may	AUX
cblr-1740	404	9	reside	reside	VERB
cblr-1740	404	10	in	in	ADP
cblr-1740	404	11	california	california	PROPN
cblr-1740	404	12	,	,	PUNCT
cblr-1740	404	13	and	and	CCONJ
cblr-1740	404	14	are	be	AUX
cblr-1740	404	15	likely	likely	ADJ
cblr-1740	404	16	to	to	PART
cblr-1740	404	17	be	be	AUX
cblr-1740	404	18	subject	subject	ADJ
cblr-1740	404	19	to	to	ADP
cblr-1740	404	20	california	california	PROPN
cblr-1740	404	21	state	state	NOUN
cblr-1740	404	22	taxes	taxis	NOUN
cblr-1740	404	23	,	,	PUNCT
cblr-1740	404	24	so	so	ADV
cblr-1740	404	25	disallowing	disallow	VERB
cblr-1740	404	26	transfer	transfer	NOUN
cblr-1740	404	27	or	or	CCONJ
cblr-1740	404	28	rebates	rebate	NOUN
cblr-1740	404	29	for	for	ADP
cblr-1740	404	30	most	most	ADJ
cblr-1740	404	31	film	film	NOUN
cblr-1740	404	32	producer	producer	NOUN
cblr-1740	404	33	taxpayers	taxpayer	NOUN
cblr-1740	404	34	seems	seem	VERB
cblr-1740	404	35	reasonable	reasonable	ADJ
cblr-1740	404	36	.	.	PUNCT
cblr-1740	405	1	in	in	ADP
cblr-1740	405	2	contrast	contrast	NOUN
cblr-1740	405	3	to	to	ADP
cblr-1740	405	4	refundable	refundable	ADJ
cblr-1740	405	5	tax	tax	NOUN
cblr-1740	405	6	credits	credit	NOUN
cblr-1740	405	7	,	,	PUNCT
cblr-1740	405	8	transferable	transferable	ADJ
cblr-1740	405	9	tax	tax	NOUN
cblr-1740	405	10	credits	credit	NOUN
cblr-1740	405	11	do	do	AUX
cblr-1740	405	12	not	not	PART
cblr-1740	405	13	require	require	VERB
cblr-1740	405	14	additional	additional	ADJ
cblr-1740	405	15	direct	direct	ADJ
cblr-1740	405	16	government	government	NOUN
cblr-1740	405	17	expenditures	expenditure	NOUN
cblr-1740	405	18	or	or	CCONJ
cblr-1740	405	19	administration	administration	NOUN
cblr-1740	405	20	,	,	PUNCT
cblr-1740	405	21	which	which	PRON
cblr-1740	405	22	reduces	reduce	VERB
cblr-1740	405	23	the	the	DET
cblr-1740	405	24	cost	cost	NOUN
cblr-1740	405	25	of	of	ADP
cblr-1740	405	26	implementing	implement	VERB
cblr-1740	405	27	the	the	DET
cblr-1740	405	28	tax	tax	NOUN
cblr-1740	405	29	credit	credit	NOUN
cblr-1740	405	30	program	program	NOUN
cblr-1740	405	31	and	and	CCONJ
cblr-1740	405	32	may	may	AUX
cblr-1740	405	33	be	be	AUX
cblr-1740	405	34	more	more	ADV
cblr-1740	405	35	palatable	palatable	ADJ
cblr-1740	405	36	to	to	ADP
cblr-1740	405	37	certain	certain	ADJ
cblr-1740	405	38	political	political	ADJ
cblr-1740	405	39	constituency	constituency	NOUN
cblr-1740	405	40	groups.118	groups.118	VERB
cblr-1740	405	41	however	however	ADV
cblr-1740	405	42	,	,	PUNCT
cblr-1740	405	43	transferable	transferable	ADJ
cblr-1740	405	44	tax	tax	NOUN
cblr-1740	405	45	credits	credit	NOUN
cblr-1740	405	46	may	may	AUX
cblr-1740	405	47	not	not	PART
cblr-1740	405	48	be	be	AUX
cblr-1740	405	49	economically	economically	ADV
cblr-1740	405	50	equivalent	equivalent	ADJ
cblr-1740	405	51	to	to	ADP
cblr-1740	405	52	refundable	refundable	ADJ
cblr-1740	405	53	tax	tax	NOUN
cblr-1740	405	54	credits	credit	NOUN
cblr-1740	405	55	from	from	ADP
cblr-1740	405	56	the	the	DET
cblr-1740	405	57	perspective	perspective	NOUN
cblr-1740	405	58	of	of	ADP
cblr-1740	405	59	the	the	DET
cblr-1740	405	60	taxpayer	taxpayer	NOUN
cblr-1740	405	61	.	.	PUNCT
cblr-1740	406	1	while	while	SCONJ
cblr-1740	406	2	there	there	PRON
cblr-1740	406	3	are	be	VERB
cblr-1740	406	4	no	no	DET
cblr-1740	406	5	publicly	publicly	ADV
cblr-1740	406	6	available	available	ADJ
cblr-1740	406	7	statistics	statistic	NOUN
cblr-1740	406	8	for	for	ADP
cblr-1740	406	9	the	the	DET
cblr-1740	406	10	selling	selling	NOUN
cblr-1740	406	11	price	price	NOUN
cblr-1740	406	12	of	of	ADP
cblr-1740	406	13	one	one	NUM
cblr-1740	406	14	dollar	dollar	NOUN
cblr-1740	406	15	of	of	ADP
cblr-1740	406	16	a	a	DET
cblr-1740	406	17	film	film	NOUN
cblr-1740	406	18	production	production	NOUN
cblr-1740	406	19	tax	tax	NOUN
cblr-1740	406	20	credit	credit	NOUN
cblr-1740	406	21	in	in	ADP
cblr-1740	406	22	california	california	PROPN
cblr-1740	406	23	,	,	PUNCT
cblr-1740	406	24	it	it	PRON
cblr-1740	406	25	is	be	AUX
cblr-1740	406	26	almost	almost	ADV
cblr-1740	406	27	certainly	certainly	ADV
cblr-1740	406	28	less	less	ADJ
cblr-1740	406	29	than	than	ADP
cblr-1740	406	30	one	one	NUM
cblr-1740	406	31	dollar.119	dollar.119	NOUN
cblr-1740	406	32	buyers	buyer	NOUN
cblr-1740	406	33	are	be	AUX
cblr-1740	406	34	not	not	PART
cblr-1740	406	35	willing	willing	ADJ
cblr-1740	406	36	to	to	PART
cblr-1740	406	37	pay	pay	VERB
cblr-1740	406	38	dollar	dollar	NOUN
cblr-1740	406	39	for	for	ADP
cblr-1740	406	40	dollar	dollar	NOUN
cblr-1740	406	41	116	116	NUM
cblr-1740	406	42	cal	cal	NOUN
cblr-1740	406	43	.	.	PUNCT
cblr-1740	407	1	film	film	NOUN
cblr-1740	407	2	comm’n	comm’n	NOUN
cblr-1740	407	3	,	,	PUNCT
cblr-1740	407	4	guidelines	guideline	NOUN
cblr-1740	407	5	2015	2015	NUM
cblr-1740	407	6	,	,	PUNCT
cblr-1740	407	7	supra	supra	NOUN
cblr-1740	407	8	39	39	NUM
cblr-1740	407	9	,	,	PUNCT
cblr-1740	407	10	at	at	ADP
cblr-1740	407	11	3	3	NUM
cblr-1740	407	12	;	;	PUNCT
cblr-1740	407	13	cal	cal	X
cblr-1740	407	14	.	.	PUNCT
cblr-1740	408	1	rev	rev	PROPN
cblr-1740	408	2	.	.	PROPN
cblr-1740	408	3	&	&	CCONJ
cblr-1740	408	4	tax	tax	PROPN
cblr-1740	408	5	.	.	PUNCT
cblr-1740	409	1	code	code	PROPN
cblr-1740	409	2	§	§	PROPN
cblr-1740	409	3	23685(b)(6	23685(b)(6	NUM
cblr-1740	409	4	)	)	PUNCT
cblr-1740	409	5	(	(	PUNCT
cblr-1740	409	6	west	west	NOUN
cblr-1740	409	7	2010	2010	NUM
cblr-1740	409	8	)	)	PUNCT
cblr-1740	409	9	(	(	PUNCT
cblr-1740	409	10	defining	define	VERB
cblr-1740	409	11	“	"	PUNCT
cblr-1740	409	12	independent	independent	ADJ
cblr-1740	409	13	film	film	NOUN
cblr-1740	409	14	”	"	PUNCT
cblr-1740	409	15	)	)	PUNCT
cblr-1740	409	16	.	.	PUNCT
cblr-1740	410	1	117	117	NUM
cblr-1740	410	2	cal	cal	NOUN
cblr-1740	410	3	.	.	PUNCT
cblr-1740	411	1	film	film	NOUN
cblr-1740	411	2	comm’n	comm’n	SYM
cblr-1740	411	3	,	,	PUNCT
cblr-1740	411	4	fact	fact	NOUN
cblr-1740	411	5	sheet	sheet	NOUN
cblr-1740	411	6	,	,	PUNCT
cblr-1740	411	7	supra	supra	PROPN
cblr-1740	411	8	note	note	NOUN
cblr-1740	411	9	111	111	NUM
cblr-1740	411	10	,	,	PUNCT
cblr-1740	411	11	at	at	ADP
cblr-1740	411	12	1	1	NUM
cblr-1740	411	13	.	.	PUNCT
cblr-1740	412	1	for	for	ADP
cblr-1740	412	2	example	example	NOUN
cblr-1740	412	3	,	,	PUNCT
cblr-1740	412	4	warner	warner	PROPN
cblr-1740	412	5	brothers	brother	NOUN
cblr-1740	412	6	’	'	PUNCT
cblr-1740	412	7	subsidiaries	subsidiary	NOUN
cblr-1740	412	8	include	include	VERB
cblr-1740	412	9	new	new	ADJ
cblr-1740	412	10	line	line	NOUN
cblr-1740	412	11	cinema	cinema	NOUN
cblr-1740	412	12	and	and	CCONJ
cblr-1740	412	13	castle	castle	PROPN
cblr-1740	412	14	rock	rock	NOUN
cblr-1740	412	15	entertainment	entertainment	PROPN
cblr-1740	412	16	.	.	PUNCT
cblr-1740	413	1	if	if	SCONJ
cblr-1740	413	2	new	new	ADJ
cblr-1740	413	3	line	line	NOUN
cblr-1740	413	4	cinema	cinema	NOUN
cblr-1740	413	5	was	be	AUX
cblr-1740	413	6	unable	unable	ADJ
cblr-1740	413	7	to	to	PART
cblr-1740	413	8	utilize	utilize	VERB
cblr-1740	413	9	its	its	PRON
cblr-1740	413	10	full	full	ADJ
cblr-1740	413	11	tax	tax	NOUN
cblr-1740	413	12	credit	credit	NOUN
cblr-1740	413	13	,	,	PUNCT
cblr-1740	413	14	it	it	PRON
cblr-1740	413	15	could	could	AUX
cblr-1740	413	16	assign	assign	VERB
cblr-1740	413	17	its	its	PRON
cblr-1740	413	18	portion	portion	NOUN
cblr-1740	413	19	to	to	ADP
cblr-1740	413	20	warner	warner	PROPN
cblr-1740	413	21	brothers	brother	NOUN
cblr-1740	413	22	or	or	CCONJ
cblr-1740	413	23	castle	castle	NOUN
cblr-1740	413	24	rock	rock	NOUN
cblr-1740	413	25	entertainment	entertainment	PROPN
cblr-1740	413	26	.	.	PUNCT
cblr-1740	414	1	118	118	NUM
cblr-1740	414	2	see	see	VERB
cblr-1740	414	3	clinton	clinton	PROPN
cblr-1740	414	4	g.	g.	PROPN
cblr-1740	414	5	wallace	wallace	PROPN
cblr-1740	414	6	,	,	PUNCT
cblr-1740	414	7	note	note	VERB
cblr-1740	414	8	,	,	PUNCT
cblr-1740	414	9	the	the	DET
cblr-1740	414	10	case	case	NOUN
cblr-1740	414	11	for	for	ADP
cblr-1740	414	12	tradable	tradable	ADJ
cblr-1740	414	13	tax	tax	NOUN
cblr-1740	414	14	credits	credit	NOUN
cblr-1740	414	15	,	,	PUNCT
cblr-1740	414	16	8	8	NUM
cblr-1740	414	17	n.y.u	n.y.u	NOUN
cblr-1740	414	18	.	.	PUNCT
cblr-1740	415	1	j.l	j.l	PROPN
cblr-1740	415	2	.	.	PROPN
cblr-1740	415	3	&	&	CCONJ
cblr-1740	415	4	bus	bus	PROPN
cblr-1740	415	5	.	.	PUNCT
cblr-1740	416	1	227	227	NUM
cblr-1740	416	2	,	,	PUNCT
cblr-1740	416	3	271	271	NUM
cblr-1740	416	4	(	(	PUNCT
cblr-1740	416	5	2011	2011	NUM
cblr-1740	416	6	)	)	PUNCT
cblr-1740	416	7	.	.	PUNCT
cblr-1740	417	1	119	119	NUM
cblr-1740	417	2	the	the	DET
cblr-1740	417	3	price	price	NOUN
cblr-1740	417	4	of	of	ADP
cblr-1740	417	5	transferable	transferable	ADJ
cblr-1740	417	6	tax	tax	NOUN
cblr-1740	417	7	credits	credit	NOUN
cblr-1740	417	8	in	in	ADP
cblr-1740	417	9	a	a	DET
cblr-1740	417	10	different	different	ADJ
cblr-1740	417	11	industry	industry	NOUN
cblr-1740	417	12	can	can	AUX
cblr-1740	417	13	serve	serve	VERB
cblr-1740	417	14	as	as	ADP
cblr-1740	417	15	comparison	comparison	NOUN
cblr-1740	417	16	.	.	PUNCT
cblr-1740	418	1	for	for	ADP
cblr-1740	418	2	example	example	NOUN
cblr-1740	418	3	,	,	PUNCT
cblr-1740	418	4	the	the	DET
cblr-1740	418	5	market	market	NOUN
cblr-1740	418	6	price	price	NOUN
cblr-1740	418	7	of	of	ADP
cblr-1740	418	8	low	low	ADJ
cblr-1740	418	9	income	income	NOUN
cblr-1740	418	10	housing	housing	NOUN
cblr-1740	418	11	tax	tax	NOUN
cblr-1740	418	12	credit	credit	NOUN
cblr-1740	418	13	reached	reach	VERB
cblr-1740	418	14	a	a	DET
cblr-1740	418	15	high	high	NOUN
cblr-1740	418	16	of	of	ADP
cblr-1740	418	17	$	$	SYM
cblr-1740	418	18	0.95	0.95	NUM
cblr-1740	418	19	for	for	ADP
cblr-1740	418	20	every	every	DET
cblr-1740	418	21	$	$	SYM
cblr-1740	418	22	1	1	NUM
cblr-1740	418	23	of	of	ADP
cblr-1740	418	24	tax	tax	NOUN
cblr-1740	418	25	credit	credit	NOUN
cblr-1740	418	26	.	.	PUNCT
cblr-1740	419	1	i	i	PRON
cblr-1740	419	2	d.	d.	PROPN
cblr-1740	419	3	at	at	ADP
cblr-1740	419	4	264	264	NUM
cblr-1740	419	5	.	.	PUNCT
cblr-1740	420	1	xu	xu	INTJ
cblr-1740	420	2	–	–	PUNCT
cblr-1740	420	3	final	final	ADJ
cblr-1740	420	4	no	no	NOUN
cblr-1740	420	5	.	.	PUNCT
cblr-1740	421	1	2:426	2:426	NUM
cblr-1740	421	2	]	]	X
cblr-1740	421	3	film	film	NOUN
cblr-1740	421	4	production	production	NOUN
cblr-1740	421	5	tax	tax	NOUN
cblr-1740	421	6	credits	credit	NOUN
cblr-1740	421	7	459	459	NUM
cblr-1740	421	8	because	because	SCONJ
cblr-1740	421	9	of	of	ADP
cblr-1740	421	10	transaction	transaction	NOUN
cblr-1740	421	11	costs	cost	NOUN
cblr-1740	421	12	associated	associate	VERB
cblr-1740	421	13	with	with	ADP
cblr-1740	421	14	transferring	transfer	VERB
cblr-1740	421	15	a	a	DET
cblr-1740	421	16	tax	tax	NOUN
cblr-1740	421	17	credit	credit	NOUN
cblr-1740	421	18	,	,	PUNCT
cblr-1740	421	19	including	include	VERB
cblr-1740	421	20	fees	fee	NOUN
cblr-1740	421	21	to	to	ADP
cblr-1740	421	22	accountants	accountant	NOUN
cblr-1740	421	23	,	,	PUNCT
cblr-1740	421	24	lawyers	lawyer	NOUN
cblr-1740	421	25	,	,	PUNCT
cblr-1740	421	26	and	and	CCONJ
cblr-1740	421	27	brokers.120	brokers.120	ADV
cblr-1740	421	28	furthermore	furthermore	ADV
cblr-1740	421	29	,	,	PUNCT
cblr-1740	421	30	the	the	DET
cblr-1740	421	31	seller	seller	NOUN
cblr-1740	421	32	of	of	ADP
cblr-1740	421	33	the	the	DET
cblr-1740	421	34	tax	tax	NOUN
cblr-1740	421	35	credit	credit	NOUN
cblr-1740	421	36	gets	get	VERB
cblr-1740	421	37	cash	cash	NOUN
cblr-1740	421	38	immediately	immediately	ADV
cblr-1740	421	39	,	,	PUNCT
cblr-1740	421	40	whereas	whereas	SCONJ
cblr-1740	421	41	the	the	DET
cblr-1740	421	42	buyer	buyer	NOUN
cblr-1740	421	43	must	must	AUX
cblr-1740	421	44	wait	wait	VERB
cblr-1740	421	45	for	for	SCONJ
cblr-1740	421	46	the	the	DET
cblr-1740	421	47	government	government	NOUN
cblr-1740	421	48	to	to	PART
cblr-1740	421	49	issue	issue	VERB
cblr-1740	421	50	a	a	DET
cblr-1740	421	51	tax	tax	NOUN
cblr-1740	421	52	refund	refund	NOUN
cblr-1740	421	53	after	after	ADP
cblr-1740	421	54	filing	filing	NOUN
cblr-1740	421	55	,	,	PUNCT
cblr-1740	421	56	so	so	SCONJ
cblr-1740	421	57	buyers	buyer	NOUN
cblr-1740	421	58	must	must	AUX
cblr-1740	421	59	be	be	AUX
cblr-1740	421	60	compensated	compensate	VERB
cblr-1740	421	61	for	for	ADP
cblr-1740	421	62	the	the	DET
cblr-1740	421	63	time	time	NOUN
cblr-1740	421	64	value	value	NOUN
cblr-1740	421	65	of	of	ADP
cblr-1740	421	66	money.121	money.121	NOUN
cblr-1740	421	67	the	the	DET
cblr-1740	421	68	sale	sale	NOUN
cblr-1740	421	69	of	of	ADP
cblr-1740	421	70	a	a	DET
cblr-1740	421	71	tax	tax	NOUN
cblr-1740	421	72	credit	credit	NOUN
cblr-1740	421	73	is	be	AUX
cblr-1740	421	74	includible	includible	ADJ
cblr-1740	421	75	in	in	ADP
cblr-1740	421	76	income	income	NOUN
cblr-1740	421	77	,	,	PUNCT
cblr-1740	421	78	which	which	PRON
cblr-1740	421	79	further	far	ADV
cblr-1740	421	80	reduces	reduce	VERB
cblr-1740	421	81	the	the	DET
cblr-1740	421	82	taxpayer	taxpayer	NOUN
cblr-1740	421	83	’s	’s	PART
cblr-1740	421	84	economic	economic	ADJ
cblr-1740	421	85	benefit.122	benefit.122	NOUN
cblr-1740	421	86	as	as	SCONJ
cblr-1740	421	87	such	such	ADJ
cblr-1740	421	88	,	,	PUNCT
cblr-1740	421	89	transferable	transferable	ADJ
cblr-1740	421	90	tax	tax	NOUN
cblr-1740	421	91	credits	credit	NOUN
cblr-1740	421	92	are	be	AUX
cblr-1740	421	93	not	not	PART
cblr-1740	421	94	a	a	DET
cblr-1740	421	95	paragon	paragon	NOUN
cblr-1740	421	96	of	of	ADP
cblr-1740	421	97	efficiency	efficiency	NOUN
cblr-1740	421	98	,	,	PUNCT
cblr-1740	421	99	because	because	SCONJ
cblr-1740	421	100	the	the	DET
cblr-1740	421	101	intended	intend	VERB
cblr-1740	421	102	beneficiary	beneficiary	NOUN
cblr-1740	421	103	of	of	ADP
cblr-1740	421	104	the	the	DET
cblr-1740	421	105	tax	tax	NOUN
cblr-1740	421	106	credit	credit	NOUN
cblr-1740	421	107	is	be	AUX
cblr-1740	421	108	likely	likely	ADV
cblr-1740	421	109	receiving	receive	VERB
cblr-1740	421	110	less	less	ADJ
cblr-1740	421	111	than	than	ADP
cblr-1740	421	112	a	a	DET
cblr-1740	421	113	dollar	dollar	NOUN
cblr-1740	421	114	per	per	ADP
cblr-1740	421	115	dollar	dollar	NOUN
cblr-1740	421	116	of	of	ADP
cblr-1740	421	117	tax	tax	NOUN
cblr-1740	421	118	credit	credit	NOUN
cblr-1740	421	119	,	,	PUNCT
cblr-1740	421	120	but	but	CCONJ
cblr-1740	421	121	the	the	DET
cblr-1740	421	122	tax	tax	NOUN
cblr-1740	421	123	credit	credit	NOUN
cblr-1740	421	124	still	still	ADV
cblr-1740	421	125	costs	cost	VERB
cblr-1740	421	126	the	the	DET
cblr-1740	421	127	government	government	NOUN
cblr-1740	421	128	one	one	NUM
cblr-1740	421	129	dollar	dollar	NOUN
cblr-1740	421	130	of	of	ADP
cblr-1740	421	131	tax	tax	NOUN
cblr-1740	421	132	revenue	revenue	NOUN
cblr-1740	421	133	.	.	PUNCT
cblr-1740	422	1	despite	despite	SCONJ
cblr-1740	422	2	these	these	DET
cblr-1740	422	3	drawbacks	drawback	NOUN
cblr-1740	422	4	to	to	ADP
cblr-1740	422	5	the	the	DET
cblr-1740	422	6	efficiency	efficiency	NOUN
cblr-1740	422	7	of	of	ADP
cblr-1740	422	8	transferable	transferable	ADJ
cblr-1740	422	9	tax	tax	NOUN
cblr-1740	422	10	credits	credit	NOUN
cblr-1740	422	11	,	,	PUNCT
cblr-1740	422	12	the	the	DET
cblr-1740	422	13	state	state	NOUN
cblr-1740	422	14	has	have	AUX
cblr-1740	422	15	used	use	VERB
cblr-1740	422	16	them	they	PRON
cblr-1740	422	17	with	with	ADP
cblr-1740	422	18	some	some	DET
cblr-1740	422	19	success	success	NOUN
cblr-1740	422	20	for	for	ADP
cblr-1740	422	21	independent	independent	ADJ
cblr-1740	422	22	film	film	NOUN
cblr-1740	422	23	producers	producer	NOUN
cblr-1740	422	24	.	.	PUNCT
cblr-1740	423	1	without	without	ADP
cblr-1740	423	2	allowing	allow	VERB
cblr-1740	423	3	transferability	transferability	NOUN
cblr-1740	423	4	for	for	ADP
cblr-1740	423	5	independent	independent	ADJ
cblr-1740	423	6	producers	producer	NOUN
cblr-1740	423	7	,	,	PUNCT
cblr-1740	423	8	those	those	DET
cblr-1740	423	9	producers	producer	NOUN
cblr-1740	423	10	would	would	AUX
cblr-1740	423	11	likely	likely	ADV
cblr-1740	423	12	not	not	PART
cblr-1740	423	13	be	be	AUX
cblr-1740	423	14	incentivized	incentivize	VERB
cblr-1740	423	15	to	to	PART
cblr-1740	423	16	produce	produce	VERB
cblr-1740	423	17	in	in	ADP
cblr-1740	423	18	california	california	PROPN
cblr-1740	423	19	because	because	SCONJ
cblr-1740	423	20	they	they	PRON
cblr-1740	423	21	may	may	AUX
cblr-1740	423	22	not	not	PART
cblr-1740	423	23	generate	generate	VERB
cblr-1740	423	24	enough	enough	ADJ
cblr-1740	423	25	income	income	NOUN
cblr-1740	423	26	to	to	PART
cblr-1740	423	27	fully	fully	ADV
cblr-1740	423	28	utilize	utilize	VERB
cblr-1740	423	29	a	a	DET
cblr-1740	423	30	tax	tax	NOUN
cblr-1740	423	31	credit	credit	NOUN
cblr-1740	423	32	or	or	CCONJ
cblr-1740	423	33	may	may	AUX
cblr-1740	423	34	not	not	PART
cblr-1740	423	35	be	be	AUX
cblr-1740	423	36	certain	certain	ADJ
cblr-1740	423	37	that	that	SCONJ
cblr-1740	423	38	they	they	PRON
cblr-1740	423	39	will	will	AUX
cblr-1740	423	40	have	have	VERB
cblr-1740	423	41	enough	enough	ADJ
cblr-1740	423	42	income	income	NOUN
cblr-1740	423	43	to	to	PART
cblr-1740	423	44	do	do	VERB
cblr-1740	423	45	so	so	ADV
cblr-1740	423	46	.	.	PUNCT
cblr-1740	424	1	furthermore	furthermore	ADV
cblr-1740	424	2	,	,	PUNCT
cblr-1740	424	3	independent	independent	ADJ
cblr-1740	424	4	producers	producer	NOUN
cblr-1740	424	5	are	be	AUX
cblr-1740	424	6	less	less	ADV
cblr-1740	424	7	likely	likely	ADJ
cblr-1740	424	8	to	to	PART
cblr-1740	424	9	be	be	AUX
cblr-1740	424	10	repeat	repeat	NOUN
cblr-1740	424	11	players	player	NOUN
cblr-1740	424	12	in	in	ADP
cblr-1740	424	13	the	the	DET
cblr-1740	424	14	film	film	NOUN
cblr-1740	424	15	production	production	NOUN
cblr-1740	424	16	market	market	NOUN
cblr-1740	424	17	or	or	CCONJ
cblr-1740	424	18	to	to	PART
cblr-1740	424	19	be	be	AUX
cblr-1740	424	20	able	able	ADJ
cblr-1740	424	21	to	to	PART
cblr-1740	424	22	predict	predict	VERB
cblr-1740	424	23	their	their	PRON
cblr-1740	424	24	income	income	NOUN
cblr-1740	424	25	because	because	SCONJ
cblr-1740	424	26	their	their	PRON
cblr-1740	424	27	ventures	venture	NOUN
cblr-1740	424	28	are	be	AUX
cblr-1740	424	29	riskier	risky	ADJ
cblr-1740	424	30	.	.	PUNCT
cblr-1740	425	1	the	the	DET
cblr-1740	425	2	tax	tax	NOUN
cblr-1740	425	3	credit	credit	NOUN
cblr-1740	425	4	program	program	NOUN
cblr-1740	425	5	should	should	AUX
cblr-1740	425	6	appeal	appeal	VERB
cblr-1740	425	7	to	to	ADP
cblr-1740	425	8	both	both	CCONJ
cblr-1740	425	9	big	big	ADJ
cblr-1740	425	10	and	and	CCONJ
cblr-1740	425	11	small	small	ADJ
cblr-1740	425	12	players	player	NOUN
cblr-1740	425	13	for	for	ADP
cblr-1740	425	14	political	political	ADJ
cblr-1740	425	15	expediency	expediency	NOUN
cblr-1740	425	16	.	.	PUNCT
cblr-1740	426	1	policymakers	policymaker	NOUN
cblr-1740	426	2	may	may	AUX
cblr-1740	426	3	even	even	ADV
cblr-1740	426	4	want	want	VERB
cblr-1740	426	5	to	to	PART
cblr-1740	426	6	pay	pay	VERB
cblr-1740	426	7	more	more	ADJ
cblr-1740	426	8	attention	attention	NOUN
cblr-1740	426	9	to	to	ADP
cblr-1740	426	10	independent	independent	ADJ
cblr-1740	426	11	producers	producer	NOUN
cblr-1740	426	12	because	because	SCONJ
cblr-1740	426	13	they	they	PRON
cblr-1740	426	14	may	may	AUX
cblr-1740	426	15	be	be	AUX
cblr-1740	426	16	even	even	ADV
cblr-1740	426	17	more	more	ADV
cblr-1740	426	18	motivated	motivated	ADJ
cblr-1740	426	19	by	by	ADP
cblr-1740	426	20	budgetary	budgetary	ADJ
cblr-1740	426	21	120	120	NUM
cblr-1740	426	22	see	see	NOUN
cblr-1740	426	23	mcdonald	mcdonald	NOUN
cblr-1740	426	24	,	,	PUNCT
cblr-1740	426	25	supra	supra	PROPN
cblr-1740	426	26	note	note	NOUN
cblr-1740	426	27	1	1	NUM
cblr-1740	426	28	,	,	PUNCT
cblr-1740	426	29	at	at	ADP
cblr-1740	426	30	110	110	NUM
cblr-1740	426	31	.	.	NOUN
cblr-1740	427	1	121	121	NUM
cblr-1740	427	2	arguably	arguably	ADV
cblr-1740	427	3	it	it	PRON
cblr-1740	427	4	is	be	AUX
cblr-1740	427	5	economically	economically	ADV
cblr-1740	427	6	fair	fair	ADJ
cblr-1740	427	7	that	that	SCONJ
cblr-1740	427	8	the	the	DET
cblr-1740	427	9	seller	seller	NOUN
cblr-1740	427	10	should	should	AUX
cblr-1740	427	11	have	have	VERB
cblr-1740	427	12	to	to	PART
cblr-1740	427	13	compensate	compensate	VERB
cblr-1740	427	14	the	the	DET
cblr-1740	427	15	buyer	buyer	NOUN
cblr-1740	427	16	for	for	ADP
cblr-1740	427	17	this	this	DET
cblr-1740	427	18	time	time	NOUN
cblr-1740	427	19	value	value	NOUN
cblr-1740	427	20	of	of	ADP
cblr-1740	427	21	money	money	NOUN
cblr-1740	427	22	,	,	PUNCT
cblr-1740	427	23	since	since	SCONJ
cblr-1740	427	24	the	the	DET
cblr-1740	427	25	seller	seller	NOUN
cblr-1740	427	26	receives	receive	VERB
cblr-1740	427	27	the	the	DET
cblr-1740	427	28	money	money	NOUN
cblr-1740	427	29	at	at	ADP
cblr-1740	427	30	point	point	NOUN
cblr-1740	427	31	of	of	ADP
cblr-1740	427	32	sale	sale	NOUN
cblr-1740	427	33	.	.	PUNCT
cblr-1740	428	1	122	122	NUM
cblr-1740	428	2	this	this	PRON
cblr-1740	428	3	is	be	AUX
cblr-1740	428	4	also	also	ADV
cblr-1740	428	5	the	the	DET
cblr-1740	428	6	point	point	NOUN
cblr-1740	428	7	of	of	ADP
cblr-1740	428	8	view	view	NOUN
cblr-1740	428	9	the	the	DET
cblr-1740	428	10	irs	irs	PROPN
cblr-1740	428	11	takes	take	VERB
cblr-1740	428	12	with	with	ADP
cblr-1740	428	13	respect	respect	NOUN
cblr-1740	428	14	to	to	ADP
cblr-1740	428	15	federal	federal	ADJ
cblr-1740	428	16	taxes	taxis	NOUN
cblr-1740	428	17	.	.	PUNCT
cblr-1740	429	1	the	the	DET
cblr-1740	429	2	irs	irs	PROPN
cblr-1740	429	3	has	have	AUX
cblr-1740	429	4	“	"	PUNCT
cblr-1740	429	5	maintained	maintain	VERB
cblr-1740	429	6	a	a	DET
cblr-1740	429	7	consistent	consistent	ADJ
cblr-1740	429	8	view	view	NOUN
cblr-1740	429	9	”	"	PUNCT
cblr-1740	429	10	that	that	SCONJ
cblr-1740	429	11	when	when	SCONJ
cblr-1740	429	12	a	a	DET
cblr-1740	429	13	taxpayer	taxpayer	NOUN
cblr-1740	429	14	sells	sell	VERB
cblr-1740	429	15	a	a	DET
cblr-1740	429	16	state	state	NOUN
cblr-1740	429	17	tax	tax	NOUN
cblr-1740	429	18	credit	credit	NOUN
cblr-1740	429	19	to	to	ADP
cblr-1740	429	20	another	another	DET
cblr-1740	429	21	party	party	NOUN
cblr-1740	429	22	,	,	PUNCT
cblr-1740	429	23	the	the	DET
cblr-1740	429	24	transaction	transaction	NOUN
cblr-1740	429	25	is	be	AUX
cblr-1740	429	26	to	to	PART
cblr-1740	429	27	be	be	AUX
cblr-1740	429	28	treated	treat	VERB
cblr-1740	429	29	as	as	ADP
cblr-1740	429	30	sale	sale	NOUN
cblr-1740	429	31	of	of	ADP
cblr-1740	429	32	property	property	NOUN
cblr-1740	429	33	,	,	PUNCT
cblr-1740	429	34	with	with	ADP
cblr-1740	429	35	the	the	DET
cblr-1740	429	36	“	"	PUNCT
cblr-1740	429	37	seller	seller	NOUN
cblr-1740	429	38	accordingly	accordingly	ADV
cblr-1740	429	39	recogniz[ing	recogniz[e	VERB
cblr-1740	429	40	]	]	PUNCT
cblr-1740	429	41	gain	gain	NOUN
cblr-1740	429	42	to	to	ADP
cblr-1740	429	43	the	the	DET
cblr-1740	429	44	extent	extent	NOUN
cblr-1740	429	45	its	its	PRON
cblr-1740	429	46	amount	amount	NOUN
cblr-1740	429	47	realized	realize	VERB
cblr-1740	429	48	exceeds	exceed	VERB
cblr-1740	429	49	its	its	PRON
cblr-1740	429	50	basis	basis	NOUN
cblr-1740	429	51	in	in	ADP
cblr-1740	429	52	the	the	DET
cblr-1740	429	53	credit	credit	NOUN
cblr-1740	429	54	,	,	PUNCT
cblr-1740	429	55	and	and	CCONJ
cblr-1740	429	56	the	the	DET
cblr-1740	429	57	buyer	buyer	NOUN
cblr-1740	429	58	takes	take	VERB
cblr-1740	429	59	a	a	DET
cblr-1740	429	60	cost	cost	NOUN
cblr-1740	429	61	basis	basis	NOUN
cblr-1740	429	62	in	in	ADP
cblr-1740	429	63	the	the	DET
cblr-1740	429	64	credit	credit	NOUN
cblr-1740	429	65	.	.	PUNCT
cblr-1740	429	66	”	"	PUNCT
cblr-1740	430	1	adam	adam	PROPN
cblr-1740	430	2	c.	c.	PROPN
cblr-1740	430	3	kobos	kobos	PROPN
cblr-1740	430	4	,	,	PUNCT
cblr-1740	430	5	recent	recent	ADJ
cblr-1740	430	6	developments	development	NOUN
cblr-1740	430	7	in	in	ADP
cblr-1740	430	8	the	the	DET
cblr-1740	430	9	taxation	taxation	NOUN
cblr-1740	430	10	of	of	ADP
cblr-1740	430	11	transferable	transferable	ADJ
cblr-1740	430	12	state	state	NOUN
cblr-1740	430	13	tax	tax	NOUN
cblr-1740	430	14	credits	credit	NOUN
cblr-1740	430	15	,	,	PUNCT
cblr-1740	430	16	corp	corp	PROPN
cblr-1740	430	17	.	.	PROPN
cblr-1740	430	18	tax’n	tax’n	NUM
cblr-1740	430	19	,	,	PUNCT
cblr-1740	430	20	july	july	PROPN
cblr-1740	430	21	/	/	SYM
cblr-1740	430	22	aug	aug	PROPN
cblr-1740	430	23	.	.	PROPN
cblr-1740	430	24	2011	2011	NUM
cblr-1740	430	25	,	,	PUNCT
cblr-1740	430	26	at	at	ADP
cblr-1740	430	27	38	38	NUM
cblr-1740	430	28	,	,	PUNCT
cblr-1740	430	29	38	38	NUM
cblr-1740	430	30	.	.	PUNCT
cblr-1740	431	1	xu	xu	PROPN
cblr-1740	431	2	–	–	PUNCT
cblr-1740	432	1	final	final	ADJ
cblr-1740	432	2	460	460	NUM
cblr-1740	432	3	columbia	columbia	PROPN
cblr-1740	432	4	business	business	NOUN
cblr-1740	432	5	law	law	PROPN
cblr-1740	432	6	review	review	NOUN
cblr-1740	432	7	[	[	X
cblr-1740	432	8	vol	vol	NOUN
cblr-1740	432	9	.	.	NOUN
cblr-1740	432	10	2016	2016	NUM
cblr-1740	432	11	concerns	concern	NOUN
cblr-1740	432	12	and	and	CCONJ
cblr-1740	432	13	have	have	VERB
cblr-1740	432	14	a	a	DET
cblr-1740	432	15	greater	great	ADJ
cblr-1740	432	16	willingness	willingness	NOUN
cblr-1740	432	17	to	to	PART
cblr-1740	432	18	film	film	VERB
cblr-1740	432	19	in	in	ADP
cblr-1740	432	20	other	other	ADJ
cblr-1740	432	21	nearby	nearby	ADJ
cblr-1740	432	22	states	state	NOUN
cblr-1740	432	23	where	where	SCONJ
cblr-1740	432	24	the	the	DET
cblr-1740	432	25	cost	cost	NOUN
cblr-1740	432	26	of	of	ADP
cblr-1740	432	27	location	location	NOUN
cblr-1740	432	28	and	and	CCONJ
cblr-1740	432	29	labor	labor	NOUN
cblr-1740	432	30	may	may	AUX
cblr-1740	432	31	already	already	ADV
cblr-1740	432	32	be	be	AUX
cblr-1740	432	33	cheaper	cheap	ADJ
cblr-1740	432	34	than	than	ADP
cblr-1740	432	35	in	in	ADP
cblr-1740	432	36	california	california	PROPN
cblr-1740	432	37	.	.	PUNCT
cblr-1740	433	1	in	in	ADP
cblr-1740	433	2	comparison	comparison	NOUN
cblr-1740	433	3	,	,	PUNCT
cblr-1740	433	4	new	new	PROPN
cblr-1740	433	5	york	york	PROPN
cblr-1740	433	6	’s	’s	PART
cblr-1740	433	7	program	program	NOUN
cblr-1740	433	8	allows	allow	VERB
cblr-1740	433	9	tax	tax	NOUN
cblr-1740	433	10	credits	credit	NOUN
cblr-1740	433	11	to	to	PART
cblr-1740	433	12	be	be	AUX
cblr-1740	433	13	refunded	refund	VERB
cblr-1740	433	14	,	,	PUNCT
cblr-1740	433	15	with	with	SCONJ
cblr-1740	433	16	the	the	DET
cblr-1740	433	17	refund	refund	NOUN
cblr-1740	433	18	potentially	potentially	ADV
cblr-1740	433	19	spread	spread	VERB
cblr-1740	433	20	out	out	ADP
cblr-1740	433	21	over	over	ADP
cblr-1740	433	22	three	three	NUM
cblr-1740	433	23	years.123	years.123	NOUN
cblr-1740	433	24	on	on	ADP
cblr-1740	433	25	one	one	NUM
cblr-1740	433	26	hand	hand	NOUN
cblr-1740	433	27	,	,	PUNCT
cblr-1740	433	28	the	the	DET
cblr-1740	433	29	taxpayer	taxpayer	NOUN
cblr-1740	433	30	-	-	PUNCT
cblr-1740	433	31	film	film	NOUN
cblr-1740	433	32	-	-	PUNCT
cblr-1740	433	33	producer	producer	NOUN
cblr-1740	433	34	does	do	AUX
cblr-1740	433	35	not	not	PART
cblr-1740	433	36	need	need	VERB
cblr-1740	433	37	to	to	PART
cblr-1740	433	38	find	find	VERB
cblr-1740	433	39	a	a	DET
cblr-1740	433	40	purchaser	purchaser	NOUN
cblr-1740	433	41	for	for	ADP
cblr-1740	433	42	the	the	DET
cblr-1740	433	43	tax	tax	NOUN
cblr-1740	433	44	credit	credit	NOUN
cblr-1740	433	45	,	,	PUNCT
cblr-1740	433	46	thereby	thereby	ADV
cblr-1740	433	47	decreasing	decrease	VERB
cblr-1740	433	48	transaction	transaction	NOUN
cblr-1740	433	49	costs	cost	NOUN
cblr-1740	433	50	.	.	PUNCT
cblr-1740	434	1	on	on	ADP
cblr-1740	434	2	the	the	DET
cblr-1740	434	3	other	other	ADJ
cblr-1740	434	4	hand	hand	NOUN
cblr-1740	434	5	,	,	PUNCT
cblr-1740	434	6	the	the	DET
cblr-1740	434	7	taxpayer	taxpayer	NOUN
cblr-1740	434	8	may	may	AUX
cblr-1740	434	9	have	have	VERB
cblr-1740	434	10	to	to	PART
cblr-1740	434	11	wait	wait	VERB
cblr-1740	434	12	up	up	ADP
cblr-1740	434	13	to	to	PART
cblr-1740	434	14	three	three	NUM
cblr-1740	434	15	years	year	NOUN
cblr-1740	434	16	to	to	PART
cblr-1740	434	17	obtain	obtain	VERB
cblr-1740	434	18	the	the	DET
cblr-1740	434	19	entirety	entirety	NOUN
cblr-1740	434	20	of	of	ADP
cblr-1740	434	21	the	the	DET
cblr-1740	434	22	tax	tax	NOUN
cblr-1740	434	23	credit	credit	NOUN
cblr-1740	434	24	.	.	PUNCT
cblr-1740	435	1	this	this	PRON
cblr-1740	435	2	means	mean	VERB
cblr-1740	435	3	that	that	SCONJ
cblr-1740	435	4	the	the	DET
cblr-1740	435	5	present	present	ADJ
cblr-1740	435	6	value	value	NOUN
cblr-1740	435	7	of	of	ADP
cblr-1740	435	8	each	each	DET
cblr-1740	435	9	dollar	dollar	NOUN
cblr-1740	435	10	of	of	ADP
cblr-1740	435	11	tax	tax	NOUN
cblr-1740	435	12	credit	credit	NOUN
cblr-1740	435	13	varies	vary	VERB
cblr-1740	435	14	depending	depend	VERB
cblr-1740	435	15	on	on	ADP
cblr-1740	435	16	how	how	SCONJ
cblr-1740	435	17	large	large	ADJ
cblr-1740	435	18	the	the	DET
cblr-1740	435	19	credit	credit	NOUN
cblr-1740	435	20	is	be	AUX
cblr-1740	435	21	,	,	PUNCT
cblr-1740	435	22	which	which	PRON
cblr-1740	435	23	determines	determine	VERB
cblr-1740	435	24	the	the	DET
cblr-1740	435	25	spread	spread	NOUN
cblr-1740	435	26	of	of	ADP
cblr-1740	435	27	the	the	DET
cblr-1740	435	28	payments	payment	NOUN
cblr-1740	435	29	over	over	ADP
cblr-1740	435	30	a	a	DET
cblr-1740	435	31	one-	one-	ADJ
cblr-1740	435	32	,	,	PUNCT
cblr-1740	435	33	two-	two-	ADJ
cblr-1740	435	34	,	,	PUNCT
cblr-1740	435	35	or	or	CCONJ
cblr-1740	435	36	three	three	NUM
cblr-1740	435	37	-	-	PUNCT
cblr-1740	435	38	year	year	NOUN
cblr-1740	435	39	period	period	NOUN
cblr-1740	435	40	.	.	PUNCT
cblr-1740	436	1	on	on	ADP
cblr-1740	436	2	the	the	DET
cblr-1740	436	3	whole	whole	NOUN
cblr-1740	436	4	,	,	PUNCT
cblr-1740	436	5	allowing	allow	VERB
cblr-1740	436	6	for	for	ADP
cblr-1740	436	7	refunds	refund	NOUN
cblr-1740	436	8	or	or	CCONJ
cblr-1740	436	9	transfers	transfer	NOUN
cblr-1740	436	10	,	,	PUNCT
cblr-1740	436	11	or	or	CCONJ
cblr-1740	436	12	disallowing	disallow	VERB
cblr-1740	436	13	them	they	PRON
cblr-1740	436	14	,	,	PUNCT
cblr-1740	436	15	has	have	VERB
cblr-1740	436	16	benefits	benefit	NOUN
cblr-1740	436	17	and	and	CCONJ
cblr-1740	436	18	drawbacks	drawback	NOUN
cblr-1740	436	19	.	.	PUNCT
cblr-1740	437	1	compared	compare	VERB
cblr-1740	437	2	to	to	ADP
cblr-1740	437	3	most	most	ADJ
cblr-1740	437	4	other	other	ADJ
cblr-1740	437	5	states	state	NOUN
cblr-1740	437	6	,	,	PUNCT
cblr-1740	437	7	new	new	PROPN
cblr-1740	437	8	york	york	PROPN
cblr-1740	437	9	and	and	CCONJ
cblr-1740	437	10	california	california	PROPN
cblr-1740	437	11	can	can	AUX
cblr-1740	437	12	viably	viably	ADV
cblr-1740	437	13	disallow	disallow	VERB
cblr-1740	437	14	refunds	refund	NOUN
cblr-1740	437	15	or	or	CCONJ
cblr-1740	437	16	transfers	transfer	NOUN
cblr-1740	437	17	given	give	VERB
cblr-1740	437	18	the	the	DET
cblr-1740	437	19	high	high	ADJ
cblr-1740	437	20	likelihood	likelihood	NOUN
cblr-1740	437	21	that	that	SCONJ
cblr-1740	437	22	a	a	DET
cblr-1740	437	23	film	film	NOUN
cblr-1740	437	24	-	-	PUNCT
cblr-1740	437	25	producing	produce	VERB
cblr-1740	437	26	entity	entity	NOUN
cblr-1740	437	27	needs	need	VERB
cblr-1740	437	28	to	to	PART
cblr-1740	437	29	pay	pay	VERB
cblr-1740	437	30	tax	tax	NOUN
cblr-1740	437	31	in	in	ADP
cblr-1740	437	32	those	those	DET
cblr-1740	437	33	states	state	NOUN
cblr-1740	437	34	because	because	SCONJ
cblr-1740	437	35	many	many	ADJ
cblr-1740	437	36	producers	producer	NOUN
cblr-1740	437	37	are	be	AUX
cblr-1740	437	38	based	base	VERB
cblr-1740	437	39	in	in	ADP
cblr-1740	437	40	one	one	NUM
cblr-1740	437	41	state	state	NOUN
cblr-1740	437	42	or	or	CCONJ
cblr-1740	437	43	the	the	DET
cblr-1740	437	44	other.124	other.124	NUM
cblr-1740	437	45	california	california	PROPN
cblr-1740	437	46	ii	ii	PROPN
cblr-1740	437	47	’s	’s	PART
cblr-1740	437	48	general	general	ADJ
cblr-1740	437	49	policy	policy	NOUN
cblr-1740	437	50	of	of	ADP
cblr-1740	437	51	no	no	DET
cblr-1740	437	52	transfers	transfer	NOUN
cblr-1740	437	53	or	or	CCONJ
cblr-1740	437	54	refunds	refund	NOUN
cblr-1740	437	55	is	be	AUX
cblr-1740	437	56	possible	possible	ADJ
cblr-1740	437	57	because	because	SCONJ
cblr-1740	437	58	of	of	ADP
cblr-1740	437	59	the	the	DET
cblr-1740	437	60	concentration	concentration	NOUN
cblr-1740	437	61	of	of	ADP
cblr-1740	437	62	film	film	NOUN
cblr-1740	437	63	production	production	NOUN
cblr-1740	437	64	in	in	ADP
cblr-1740	437	65	the	the	DET
cblr-1740	437	66	state	state	NOUN
cblr-1740	437	67	.	.	PUNCT
cblr-1740	438	1	that	that	PRON
cblr-1740	438	2	being	be	AUX
cblr-1740	438	3	said	say	VERB
cblr-1740	438	4	,	,	PUNCT
cblr-1740	438	5	independent	independent	ADJ
cblr-1740	438	6	producers	producer	NOUN
cblr-1740	438	7	should	should	AUX
cblr-1740	438	8	be	be	AUX
cblr-1740	438	9	able	able	ADJ
cblr-1740	438	10	to	to	PART
cblr-1740	438	11	refund	refund	VERB
cblr-1740	438	12	or	or	CCONJ
cblr-1740	438	13	sell	sell	VERB
cblr-1740	438	14	their	their	PRON
cblr-1740	438	15	credits	credit	NOUN
cblr-1740	438	16	;	;	PUNCT
cblr-1740	438	17	otherwise	otherwise	ADV
cblr-1740	438	18	they	they	PRON
cblr-1740	438	19	would	would	AUX
cblr-1740	438	20	not	not	PART
cblr-1740	438	21	be	be	AUX
cblr-1740	438	22	incentivized	incentivize	VERB
cblr-1740	438	23	to	to	PART
cblr-1740	438	24	produce	produce	VERB
cblr-1740	438	25	in	in	ADP
cblr-1740	438	26	california	california	PROPN
cblr-1740	438	27	.	.	PUNCT
cblr-1740	439	1	in	in	ADP
cblr-1740	439	2	new	new	PROPN
cblr-1740	439	3	york	york	PROPN
cblr-1740	439	4	,	,	PUNCT
cblr-1740	439	5	only	only	ADV
cblr-1740	439	6	taxpayers	taxpayer	NOUN
cblr-1740	439	7	who	who	PRON
cblr-1740	439	8	do	do	AUX
cblr-1740	439	9	not	not	PART
cblr-1740	439	10	have	have	VERB
cblr-1740	439	11	enough	enough	ADJ
cblr-1740	439	12	of	of	ADP
cblr-1740	439	13	a	a	DET
cblr-1740	439	14	tax	tax	NOUN
cblr-1740	439	15	liability	liability	NOUN
cblr-1740	439	16	to	to	PART
cblr-1740	439	17	take	take	VERB
cblr-1740	439	18	advantage	advantage	NOUN
cblr-1740	439	19	of	of	ADP
cblr-1740	439	20	the	the	DET
cblr-1740	439	21	full	full	ADJ
cblr-1740	439	22	value	value	NOUN
cblr-1740	439	23	of	of	ADP
cblr-1740	439	24	the	the	DET
cblr-1740	439	25	credit	credit	NOUN
cblr-1740	439	26	can	can	AUX
cblr-1740	439	27	take	take	VERB
cblr-1740	439	28	advantage	advantage	NOUN
cblr-1740	439	29	of	of	ADP
cblr-1740	439	30	refunds	refund	NOUN
cblr-1740	439	31	.	.	PUNCT
cblr-1740	440	1	as	as	SCONJ
cblr-1740	440	2	such	such	ADJ
cblr-1740	440	3	,	,	PUNCT
cblr-1740	440	4	small	small	ADJ
cblr-1740	440	5	or	or	CCONJ
cblr-1740	440	6	independent	independent	ADJ
cblr-1740	440	7	producers	producer	NOUN
cblr-1740	440	8	may	may	AUX
cblr-1740	440	9	be	be	AUX
cblr-1740	440	10	the	the	DET
cblr-1740	440	11	only	only	ADJ
cblr-1740	440	12	ones	one	NOUN
cblr-1740	440	13	eligible	eligible	ADJ
cblr-1740	440	14	for	for	ADP
cblr-1740	440	15	a	a	DET
cblr-1740	440	16	credit	credit	NOUN
cblr-1740	440	17	refund	refund	NOUN
cblr-1740	440	18	,	,	PUNCT
cblr-1740	440	19	making	make	VERB
cblr-1740	440	20	the	the	DET
cblr-1740	440	21	esfpc	esfpc	NOUN
cblr-1740	440	22	not	not	PART
cblr-1740	440	23	inherently	inherently	ADV
cblr-1740	440	24	more	more	ADV
cblr-1740	440	25	generous	generous	ADJ
cblr-1740	440	26	than	than	ADP
cblr-1740	440	27	the	the	DET
cblr-1740	440	28	california	california	PROPN
cblr-1740	440	29	policy	policy	NOUN
cblr-1740	440	30	.	.	PUNCT
cblr-1740	441	1	since	since	SCONJ
cblr-1740	441	2	the	the	DET
cblr-1740	441	3	tax	tax	NOUN
cblr-1740	441	4	credit	credit	NOUN
cblr-1740	441	5	has	have	AUX
cblr-1740	441	6	already	already	ADV
cblr-1740	441	7	been	be	AUX
cblr-1740	441	8	enacted	enact	VERB
cblr-1740	441	9	,	,	PUNCT
cblr-1740	441	10	the	the	DET
cblr-1740	441	11	political	political	ADJ
cblr-1740	441	12	cost	cost	NOUN
cblr-1740	441	13	of	of	ADP
cblr-1740	441	14	direct	direct	ADJ
cblr-1740	441	15	expenditures	expenditure	NOUN
cblr-1740	441	16	by	by	ADP
cblr-1740	441	17	the	the	DET
cblr-1740	441	18	government	government	NOUN
cblr-1740	441	19	as	as	SCONJ
cblr-1740	441	20	opposed	oppose	VERB
cblr-1740	441	21	to	to	ADP
cblr-1740	441	22	transfers	transfer	NOUN
cblr-1740	441	23	between	between	ADP
cblr-1740	441	24	private	private	ADJ
cblr-1740	441	25	parties	party	NOUN
cblr-1740	441	26	is	be	AUX
cblr-1740	441	27	a	a	DET
cblr-1740	441	28	moot	moot	ADJ
cblr-1740	441	29	concern	concern	NOUN
cblr-1740	441	30	.	.	PUNCT
cblr-1740	442	1	therefore	therefore	ADV
cblr-1740	442	2	,	,	PUNCT
cblr-1740	442	3	efficiency	efficiency	NOUN
cblr-1740	442	4	is	be	AUX
cblr-1740	442	5	the	the	DET
cblr-1740	442	6	prime	prime	ADJ
cblr-1740	442	7	123	123	NUM
cblr-1740	442	8	n.y	n.y	PROPN
cblr-1740	442	9	.	.	PROPN
cblr-1740	442	10	tax	tax	NOUN
cblr-1740	442	11	law	law	NOUN
cblr-1740	442	12	§	§	PROPN
cblr-1740	442	13	24(a)(2	24(a)(2	NUM
cblr-1740	442	14	)	)	PUNCT
cblr-1740	442	15	(	(	PUNCT
cblr-1740	442	16	mckinney	mckinney	PROPN
cblr-1740	442	17	2016	2016	NUM
cblr-1740	442	18	)	)	PUNCT
cblr-1740	442	19	.	.	PUNCT
cblr-1740	443	1	124	124	NUM
cblr-1740	443	2	see	see	VERB
cblr-1740	443	3	lao	lao	PROPN
cblr-1740	443	4	,	,	PUNCT
cblr-1740	443	5	supra	supra	PROPN
cblr-1740	443	6	note	note	VERB
cblr-1740	443	7	50	50	NUM
cblr-1740	443	8	,	,	PUNCT
cblr-1740	443	9	at	at	ADP
cblr-1740	443	10	10	10	NUM
cblr-1740	443	11	fig.3	fig.3	PROPN
cblr-1740	443	12	(	(	PUNCT
cblr-1740	443	13	illustrating	illustrate	VERB
cblr-1740	443	14	that	that	SCONJ
cblr-1740	443	15	nearly	nearly	ADV
cblr-1740	443	16	threequarters	threequarter	NOUN
cblr-1740	443	17	of	of	ADP
cblr-1740	443	18	all	all	DET
cblr-1740	443	19	film	film	NOUN
cblr-1740	443	20	production	production	NOUN
cblr-1740	443	21	jobs	job	NOUN
cblr-1740	443	22	in	in	ADP
cblr-1740	443	23	the	the	DET
cblr-1740	443	24	united	united	PROPN
cblr-1740	443	25	states	states	PROPN
cblr-1740	443	26	in	in	ADP
cblr-1740	443	27	2012	2012	NUM
cblr-1740	443	28	were	be	AUX
cblr-1740	443	29	located	locate	VERB
cblr-1740	443	30	in	in	ADP
cblr-1740	443	31	either	either	CCONJ
cblr-1740	443	32	california	california	PROPN
cblr-1740	443	33	or	or	CCONJ
cblr-1740	443	34	new	new	PROPN
cblr-1740	443	35	york	york	PROPN
cblr-1740	443	36	)	)	PUNCT
cblr-1740	443	37	.	.	PUNCT
cblr-1740	444	1	xu	xu	PROPN
cblr-1740	444	2	–	–	PUNCT
cblr-1740	444	3	final	final	ADJ
cblr-1740	444	4	no	no	NOUN
cblr-1740	444	5	.	.	PUNCT
cblr-1740	445	1	2:426	2:426	NUM
cblr-1740	445	2	]	]	X
cblr-1740	445	3	film	film	NOUN
cblr-1740	445	4	production	production	NOUN
cblr-1740	445	5	tax	tax	NOUN
cblr-1740	445	6	credits	credit	NOUN
cblr-1740	445	7	461	461	NUM
cblr-1740	445	8	factor	factor	NOUN
cblr-1740	445	9	in	in	ADP
cblr-1740	445	10	evaluating	evaluate	VERB
cblr-1740	445	11	whether	whether	SCONJ
cblr-1740	445	12	transferable	transferable	ADJ
cblr-1740	445	13	or	or	CCONJ
cblr-1740	445	14	refundable	refundable	ADJ
cblr-1740	445	15	tax	tax	NOUN
cblr-1740	445	16	credits	credit	NOUN
cblr-1740	445	17	are	be	AUX
cblr-1740	445	18	more	more	ADV
cblr-1740	445	19	appropriate	appropriate	ADJ
cblr-1740	445	20	,	,	PUNCT
cblr-1740	445	21	and	and	CCONJ
cblr-1740	445	22	it	it	PRON
cblr-1740	445	23	is	be	AUX
cblr-1740	445	24	unclear	unclear	ADJ
cblr-1740	445	25	whether	whether	SCONJ
cblr-1740	445	26	the	the	DET
cblr-1740	445	27	transaction	transaction	NOUN
cblr-1740	445	28	costs	cost	NOUN
cblr-1740	445	29	of	of	ADP
cblr-1740	445	30	transfer	transfer	NOUN
cblr-1740	445	31	or	or	CCONJ
cblr-1740	445	32	the	the	DET
cblr-1740	445	33	time	time	NOUN
cblr-1740	445	34	-	-	PUNCT
cblr-1740	445	35	value	value	NOUN
cblr-1740	445	36	costs	cost	NOUN
cblr-1740	445	37	of	of	ADP
cblr-1740	445	38	spread	spread	VERB
cblr-1740	445	39	out	out	ADP
cblr-1740	445	40	refund	refund	NOUN
cblr-1740	445	41	payments	payment	NOUN
cblr-1740	445	42	(	(	PUNCT
cblr-1740	445	43	unique	unique	ADJ
cblr-1740	445	44	to	to	ADP
cblr-1740	445	45	new	new	PROPN
cblr-1740	445	46	york	york	PROPN
cblr-1740	445	47	’s	’s	PART
cblr-1740	445	48	refund	refund	PROPN
cblr-1740	445	49	design	design	NOUN
cblr-1740	445	50	)	)	PUNCT
cblr-1740	445	51	are	be	AUX
cblr-1740	445	52	more	more	ADV
cblr-1740	445	53	acute	acute	ADJ
cblr-1740	445	54	.	.	PUNCT
cblr-1740	446	1	as	as	SCONJ
cblr-1740	446	2	it	it	PRON
cblr-1740	446	3	stands	stand	VERB
cblr-1740	446	4	,	,	PUNCT
cblr-1740	446	5	both	both	DET
cblr-1740	446	6	refunds	refund	NOUN
cblr-1740	446	7	and	and	CCONJ
cblr-1740	446	8	transfers	transfer	NOUN
cblr-1740	446	9	have	have	VERB
cblr-1740	446	10	their	their	PRON
cblr-1740	446	11	benefits	benefit	NOUN
cblr-1740	446	12	and	and	CCONJ
cblr-1740	446	13	drawbacks	drawback	NOUN
cblr-1740	446	14	and	and	CCONJ
cblr-1740	446	15	there	there	PRON
cblr-1740	446	16	is	be	VERB
cblr-1740	446	17	not	not	PART
cblr-1740	446	18	a	a	DET
cblr-1740	446	19	clear	clear	ADJ
cblr-1740	446	20	winner	winner	NOUN
cblr-1740	446	21	.	.	PUNCT
cblr-1740	447	1	3	3	X
cblr-1740	447	2	.	.	X
cblr-1740	447	3	allocation	allocation	NOUN
cblr-1740	447	4	of	of	ADP
cblr-1740	447	5	tax	tax	NOUN
cblr-1740	447	6	credits	credit	NOUN
cblr-1740	447	7	both	both	CCONJ
cblr-1740	447	8	the	the	DET
cblr-1740	447	9	california	california	PROPN
cblr-1740	447	10	and	and	CCONJ
cblr-1740	447	11	new	new	PROPN
cblr-1740	447	12	york	york	PROPN
cblr-1740	447	13	programs	program	NOUN
cblr-1740	447	14	have	have	VERB
cblr-1740	447	15	budgetary	budgetary	ADJ
cblr-1740	447	16	caps	cap	NOUN
cblr-1740	447	17	,	,	PUNCT
cblr-1740	447	18	which	which	PRON
cblr-1740	447	19	means	mean	VERB
cblr-1740	447	20	that	that	SCONJ
cblr-1740	447	21	potentially	potentially	ADV
cblr-1740	447	22	not	not	PART
cblr-1740	447	23	all	all	DET
cblr-1740	447	24	productions	production	NOUN
cblr-1740	447	25	eligible	eligible	ADJ
cblr-1740	447	26	will	will	AUX
cblr-1740	447	27	receive	receive	VERB
cblr-1740	447	28	a	a	DET
cblr-1740	447	29	tax	tax	NOUN
cblr-1740	447	30	credit	credit	NOUN
cblr-1740	447	31	.	.	PUNCT
cblr-1740	448	1	in	in	ADP
cblr-1740	448	2	california	california	PROPN
cblr-1740	448	3	,	,	PUNCT
cblr-1740	448	4	policymakers	policymaker	NOUN
cblr-1740	448	5	have	have	AUX
cblr-1740	448	6	debated	debate	VERB
cblr-1740	448	7	tax	tax	NOUN
cblr-1740	448	8	credit	credit	NOUN
cblr-1740	448	9	allocation	allocation	NOUN
cblr-1740	448	10	,	,	PUNCT
cblr-1740	448	11	which	which	PRON
cblr-1740	448	12	they	they	PRON
cblr-1740	448	13	were	be	AUX
cblr-1740	448	14	particularly	particularly	ADV
cblr-1740	448	15	concerned	concerned	ADJ
cblr-1740	448	16	about	about	ADP
cblr-1740	448	17	during	during	ADP
cblr-1740	448	18	the	the	DET
cblr-1740	448	19	california	california	PROPN
cblr-1740	448	20	i	i	PRON
cblr-1740	448	21	program	program	VERB
cblr-1740	448	22	due	due	ADP
cblr-1740	448	23	to	to	ADP
cblr-1740	448	24	its	its	PRON
cblr-1740	448	25	smaller	small	ADJ
cblr-1740	448	26	budget.125	budget.125	NOUN
cblr-1740	448	27	the	the	DET
cblr-1740	448	28	new	new	PROPN
cblr-1740	448	29	york	york	PROPN
cblr-1740	448	30	program	program	NOUN
cblr-1740	448	31	has	have	VERB
cblr-1740	448	32	the	the	DET
cblr-1740	448	33	most	most	ADV
cblr-1740	448	34	straightforward	straightforward	ADJ
cblr-1740	448	35	allocation	allocation	NOUN
cblr-1740	448	36	mechanism	mechanism	NOUN
cblr-1740	448	37	,	,	PUNCT
cblr-1740	448	38	which	which	PRON
cblr-1740	448	39	is	be	AUX
cblr-1740	448	40	simply	simply	ADV
cblr-1740	448	41	first	first	ADV
cblr-1740	448	42	come	come	VERB
cblr-1740	448	43	,	,	PUNCT
cblr-1740	448	44	first	first	ADV
cblr-1740	448	45	served	serve	VERB
cblr-1740	448	46	,	,	PUNCT
cblr-1740	448	47	based	base	VERB
cblr-1740	448	48	upon	upon	SCONJ
cblr-1740	448	49	“	"	PUNCT
cblr-1740	448	50	receipt	receipt	NOUN
cblr-1740	448	51	of	of	ADP
cblr-1740	448	52	a	a	DET
cblr-1740	448	53	complete	complete	ADJ
cblr-1740	448	54	final	final	ADJ
cblr-1740	448	55	application	application	NOUN
cblr-1740	448	56	.	.	PUNCT
cblr-1740	449	1	”126	”126	X
cblr-1740	449	2	most	most	ADJ
cblr-1740	449	3	rational	rational	ADJ
cblr-1740	449	4	taxpayers	taxpayer	NOUN
cblr-1740	449	5	would	would	AUX
cblr-1740	449	6	simply	simply	ADV
cblr-1740	449	7	file	file	VERB
cblr-1740	449	8	a	a	DET
cblr-1740	449	9	complete	complete	ADJ
cblr-1740	449	10	final	final	ADJ
cblr-1740	449	11	application	application	NOUN
cblr-1740	449	12	at	at	ADP
cblr-1740	449	13	the	the	DET
cblr-1740	449	14	first	first	ADJ
cblr-1740	449	15	moment	moment	NOUN
cblr-1740	449	16	they	they	PRON
cblr-1740	449	17	were	be	AUX
cblr-1740	449	18	eligible	eligible	ADJ
cblr-1740	449	19	to	to	PART
cblr-1740	449	20	do	do	VERB
cblr-1740	449	21	so	so	ADV
cblr-1740	449	22	,	,	PUNCT
cblr-1740	449	23	necessitating	necessitate	VERB
cblr-1740	449	24	some	some	DET
cblr-1740	449	25	tie	tie	NOUN
cblr-1740	449	26	-	-	PUNCT
cblr-1740	449	27	breaking	break	VERB
cblr-1740	449	28	mechanism	mechanism	NOUN
cblr-1740	449	29	.	.	PUNCT
cblr-1740	450	1	one	one	NUM
cblr-1740	450	2	assumes	assume	VERB
cblr-1740	450	3	that	that	SCONJ
cblr-1740	450	4	because	because	SCONJ
cblr-1740	450	5	new	new	PROPN
cblr-1740	450	6	york	york	PROPN
cblr-1740	450	7	’s	’s	PART
cblr-1740	450	8	allocation	allocation	NOUN
cblr-1740	450	9	mechanism	mechanism	NOUN
cblr-1740	450	10	has	have	AUX
cblr-1740	450	11	not	not	PART
cblr-1740	450	12	been	be	AUX
cblr-1740	450	13	hotly	hotly	ADV
cblr-1740	450	14	debated	debate	VERB
cblr-1740	450	15	or	or	CCONJ
cblr-1740	450	16	commented	comment	VERB
cblr-1740	450	17	on	on	ADP
cblr-1740	450	18	,	,	PUNCT
cblr-1740	450	19	perhaps	perhaps	ADV
cblr-1740	450	20	scarcity	scarcity	NOUN
cblr-1740	450	21	of	of	ADP
cblr-1740	450	22	tax	tax	NOUN
cblr-1740	450	23	credits	credit	NOUN
cblr-1740	450	24	is	be	AUX
cblr-1740	450	25	not	not	PART
cblr-1740	450	26	a	a	DET
cblr-1740	450	27	significant	significant	ADJ
cblr-1740	450	28	issue	issue	NOUN
cblr-1740	450	29	.	.	PUNCT
cblr-1740	451	1	california	california	PROPN
cblr-1740	451	2	changed	change	VERB
cblr-1740	451	3	its	its	PRON
cblr-1740	451	4	allocation	allocation	NOUN
cblr-1740	451	5	mechanism	mechanism	NOUN
cblr-1740	451	6	from	from	ADP
cblr-1740	451	7	a	a	DET
cblr-1740	451	8	lottery	lottery	NOUN
cblr-1740	451	9	system	system	NOUN
cblr-1740	451	10	to	to	ADP
cblr-1740	451	11	one	one	NUM
cblr-1740	451	12	that	that	PRON
cblr-1740	451	13	incentivizes	incentivize	VERB
cblr-1740	451	14	job	job	NOUN
cblr-1740	451	15	production	production	NOUN
cblr-1740	451	16	.	.	PUNCT
cblr-1740	452	1	the	the	DET
cblr-1740	452	2	california	california	PROPN
cblr-1740	452	3	i	i	PRON
cblr-1740	452	4	program	program	VERB
cblr-1740	452	5	accepted	accept	VERB
cblr-1740	452	6	applications	application	NOUN
cblr-1740	452	7	on	on	ADP
cblr-1740	452	8	a	a	DET
cblr-1740	452	9	first	first	ADJ
cblr-1740	452	10	come	come	NOUN
cblr-1740	452	11	,	,	PUNCT
cblr-1740	452	12	first	first	ADV
cblr-1740	452	13	serve	serve	VERB
cblr-1740	452	14	basis	basis	NOUN
cblr-1740	452	15	,	,	PUNCT
cblr-1740	452	16	like	like	ADP
cblr-1740	452	17	new	new	PROPN
cblr-1740	452	18	york	york	PROPN
cblr-1740	452	19	,	,	PUNCT
cblr-1740	452	20	but	but	CCONJ
cblr-1740	452	21	also	also	ADV
cblr-1740	452	22	provided	provide	VERB
cblr-1740	452	23	for	for	ADP
cblr-1740	452	24	a	a	DET
cblr-1740	452	25	lottery	lottery	NOUN
cblr-1740	452	26	as	as	ADP
cblr-1740	452	27	a	a	DET
cblr-1740	452	28	tiebreaking	tiebreaking	NOUN
cblr-1740	452	29	mechanism	mechanism	NOUN
cblr-1740	452	30	.	.	PUNCT
cblr-1740	453	1	if	if	SCONJ
cblr-1740	453	2	more	more	ADJ
cblr-1740	453	3	than	than	ADP
cblr-1740	453	4	one	one	NUM
cblr-1740	453	5	application	application	NOUN
cblr-1740	453	6	was	be	AUX
cblr-1740	453	7	received	receive	VERB
cblr-1740	453	8	on	on	ADP
cblr-1740	453	9	the	the	DET
cblr-1740	453	10	same	same	ADJ
cblr-1740	453	11	date	date	NOUN
cblr-1740	453	12	,	,	PUNCT
cblr-1740	453	13	a	a	DET
cblr-1740	453	14	lottery	lottery	NOUN
cblr-1740	453	15	determined	determine	VERB
cblr-1740	453	16	the	the	DET
cblr-1740	453	17	order	order	NOUN
cblr-1740	453	18	of	of	ADP
cblr-1740	453	19	all	all	DET
cblr-1740	453	20	applications	application	NOUN
cblr-1740	453	21	received	receive	VERB
cblr-1740	453	22	on	on	ADP
cblr-1740	453	23	that	that	DET
cblr-1740	453	24	date.127	date.127	NOUN
cblr-1740	453	25	while	while	SCONJ
cblr-1740	453	26	this	this	PRON
cblr-1740	453	27	would	would	AUX
cblr-1740	453	28	125	125	NUM
cblr-1740	453	29	see	see	VERB
cblr-1740	453	30	federal	federal	ADJ
cblr-1740	453	31	legislators	legislator	NOUN
cblr-1740	453	32	urge	urge	VERB
cblr-1740	453	33	california	california	PROPN
cblr-1740	453	34	to	to	PART
cblr-1740	453	35	reauthorize	reauthorize	VERB
cblr-1740	453	36	film	film	NOUN
cblr-1740	453	37	tax	tax	NOUN
cblr-1740	453	38	credit	credit	NOUN
cblr-1740	453	39	,	,	PUNCT
cblr-1740	453	40	st	st	PROPN
cblr-1740	453	41	.	.	PROPN
cblr-1740	453	42	tax	tax	PROPN
cblr-1740	453	43	today	today	NOUN
cblr-1740	453	44	,	,	PUNCT
cblr-1740	453	45	july	july	PROPN
cblr-1740	453	46	29	29	NUM
cblr-1740	453	47	,	,	PUNCT
cblr-1740	453	48	2014	2014	NUM
cblr-1740	453	49	,	,	PUNCT
cblr-1740	453	50	at	at	ADP
cblr-1740	453	51	1–2	1–2	NUM
cblr-1740	453	52	,	,	PUNCT
cblr-1740	453	53	lexis	lexi	NOUN
cblr-1740	453	54	,	,	PUNCT
cblr-1740	453	55	2014	2014	NUM
cblr-1740	453	56	stt	stt	NOUN
cblr-1740	453	57	146	146	NUM
cblr-1740	453	58	-	-	SYM
cblr-1740	453	59	18	18	NUM
cblr-1740	453	60	.	.	NOUN
cblr-1740	453	61	126	126	NUM
cblr-1740	453	62	n.y	n.y	PROPN
cblr-1740	453	63	.	.	PROPN
cblr-1740	453	64	comp	comp	PROPN
cblr-1740	453	65	.	.	PUNCT
cblr-1740	454	1	codes	codes	PROPN
cblr-1740	454	2	r.	r.	PROPN
cblr-1740	454	3	&	&	CCONJ
cblr-1740	454	4	regs	regs	PROPN
cblr-1740	454	5	.	.	PUNCT
cblr-1740	455	1	tit	tit	NOUN
cblr-1740	455	2	.	.	PUNCT
cblr-1740	456	1	5	5	NUM
cblr-1740	456	2	,	,	PUNCT
cblr-1740	456	3	§	§	PROPN
cblr-1740	456	4	170.5	170.5	NUM
cblr-1740	456	5	(	(	PUNCT
cblr-1740	456	6	2015	2015	NUM
cblr-1740	456	7	)	)	PUNCT
cblr-1740	456	8	.	.	PUNCT
cblr-1740	457	1	127	127	NUM
cblr-1740	457	2	see	see	VERB
cblr-1740	457	3	california	california	PROPN
cblr-1740	457	4	film	film	PROPN
cblr-1740	457	5	&	&	CCONJ
cblr-1740	457	6	television	television	NOUN
cblr-1740	457	7	tax	tax	NOUN
cblr-1740	457	8	credit	credit	NOUN
cblr-1740	457	9	program	program	NOUN
cblr-1740	457	10	guidelines	guideline	NOUN
cblr-1740	457	11	,	,	PUNCT
cblr-1740	457	12	cal	cal	X
cblr-1740	457	13	.	.	PUNCT
cblr-1740	458	1	film	film	VERB
cblr-1740	458	2	comm’n	comm’n	NOUN
cblr-1740	458	3	9	9	NUM
cblr-1740	458	4	(	(	PUNCT
cblr-1740	458	5	2014	2014	NUM
cblr-1740	458	6	)	)	PUNCT
cblr-1740	458	7	,	,	PUNCT
cblr-1740	458	8	http://www.film.ca.gov/res/docs/pdf/incentives	http://www.film.ca.gov/res/docs/pdf/incentive	VERB
cblr-1740	458	9	%	%	NOUN
cblr-1740	458	10	20documents	20document	NOUN
cblr-1740	458	11	/	/	SYM
cblr-1740	458	12	cfcguidelines%20march%202014.pdf	cfcguidelines%20march%202014.pdf	PRON
cblr-1740	459	1	[	[	X
cblr-1740	459	2	https://perma.cc/	https://perma.cc/	PROPN
cblr-1740	459	3	f2pf	f2pf	NOUN
cblr-1740	459	4	-	-	NOUN
cblr-1740	459	5	tksa	tksa	NOUN
cblr-1740	459	6	]	]	X
cblr-1740	460	1	[	[	X
cblr-1740	460	2	hereinafter	hereinafter	NOUN
cblr-1740	460	3	cal	cal	X
cblr-1740	460	4	.	.	PUNCT
cblr-1740	461	1	film	film	NOUN
cblr-1740	461	2	comm’n	comm’n	NOUN
cblr-1740	461	3	,	,	PUNCT
cblr-1740	461	4	guidelines	guideline	NOUN
cblr-1740	461	5	2014	2014	NUM
cblr-1740	461	6	]	]	PUNCT
cblr-1740	461	7	.	.	PUNCT
cblr-1740	462	1	xu	xu	PROPN
cblr-1740	462	2	–	–	PUNCT
cblr-1740	463	1	final	final	ADJ
cblr-1740	463	2	462	462	NUM
cblr-1740	463	3	columbia	columbia	PROPN
cblr-1740	463	4	business	business	NOUN
cblr-1740	463	5	law	law	PROPN
cblr-1740	463	6	review	review	NOUN
cblr-1740	463	7	[	[	X
cblr-1740	463	8	vol	vol	NOUN
cblr-1740	463	9	.	.	NOUN
cblr-1740	463	10	2016	2016	NUM
cblr-1740	463	11	seem	seem	VERB
cblr-1740	463	12	fair	fair	ADJ
cblr-1740	463	13	to	to	ADP
cblr-1740	463	14	taxpayers	taxpayer	NOUN
cblr-1740	463	15	applying	apply	VERB
cblr-1740	463	16	for	for	ADP
cblr-1740	463	17	the	the	DET
cblr-1740	463	18	credit	credit	NOUN
cblr-1740	463	19	,	,	PUNCT
cblr-1740	463	20	it	it	PRON
cblr-1740	463	21	reduces	reduce	VERB
cblr-1740	463	22	the	the	DET
cblr-1740	463	23	expected	expect	VERB
cblr-1740	463	24	value	value	NOUN
cblr-1740	463	25	of	of	ADP
cblr-1740	463	26	the	the	DET
cblr-1740	463	27	tax	tax	NOUN
cblr-1740	463	28	credit	credit	NOUN
cblr-1740	463	29	.	.	PUNCT
cblr-1740	464	1	if	if	SCONJ
cblr-1740	464	2	a	a	DET
cblr-1740	464	3	taxpayer	taxpayer	NOUN
cblr-1740	464	4	-	-	PUNCT
cblr-1740	464	5	producer	producer	NOUN
cblr-1740	464	6	knows	know	VERB
cblr-1740	464	7	ten	ten	NUM
cblr-1740	464	8	taxpayers	taxpayer	NOUN
cblr-1740	464	9	are	be	AUX
cblr-1740	464	10	applying	apply	VERB
cblr-1740	464	11	for	for	ADP
cblr-1740	464	12	credits	credit	NOUN
cblr-1740	464	13	on	on	ADP
cblr-1740	464	14	that	that	DET
cblr-1740	464	15	day	day	NOUN
cblr-1740	464	16	,	,	PUNCT
cblr-1740	464	17	and	and	CCONJ
cblr-1740	464	18	there	there	PRON
cblr-1740	464	19	is	be	VERB
cblr-1740	464	20	only	only	ADJ
cblr-1740	464	21	room	room	NOUN
cblr-1740	464	22	in	in	ADP
cblr-1740	464	23	the	the	DET
cblr-1740	464	24	budget	budget	NOUN
cblr-1740	464	25	for	for	ADP
cblr-1740	464	26	two	two	NUM
cblr-1740	464	27	tax	tax	NOUN
cblr-1740	464	28	credits	credit	NOUN
cblr-1740	464	29	,	,	PUNCT
cblr-1740	464	30	then	then	ADV
cblr-1740	464	31	his	his	PRON
cblr-1740	464	32	or	or	CCONJ
cblr-1740	464	33	her	her	PRON
cblr-1740	464	34	expected	expect	VERB
cblr-1740	464	35	value	value	NOUN
cblr-1740	464	36	from	from	ADP
cblr-1740	464	37	the	the	DET
cblr-1740	464	38	tax	tax	NOUN
cblr-1740	464	39	credit	credit	NOUN
cblr-1740	464	40	would	would	AUX
cblr-1740	464	41	be	be	AUX
cblr-1740	464	42	20	20	NUM
cblr-1740	464	43	%	%	NOUN
cblr-1740	464	44	of	of	ADP
cblr-1740	464	45	the	the	DET
cblr-1740	464	46	value	value	NOUN
cblr-1740	464	47	of	of	ADP
cblr-1740	464	48	the	the	DET
cblr-1740	464	49	tax	tax	NOUN
cblr-1740	464	50	credit	credit	NOUN
cblr-1740	464	51	.	.	PUNCT
cblr-1740	465	1	this	this	PRON
cblr-1740	465	2	makes	make	VERB
cblr-1740	465	3	the	the	DET
cblr-1740	465	4	tax	tax	NOUN
cblr-1740	465	5	credit	credit	NOUN
cblr-1740	465	6	less	less	ADV
cblr-1740	465	7	valuable	valuable	ADJ
cblr-1740	465	8	from	from	ADP
cblr-1740	465	9	a	a	DET
cblr-1740	465	10	net	net	ADJ
cblr-1740	465	11	present	present	ADJ
cblr-1740	465	12	value	value	NOUN
cblr-1740	465	13	perspective	perspective	NOUN
cblr-1740	465	14	,	,	PUNCT
cblr-1740	465	15	reducing	reduce	VERB
cblr-1740	465	16	the	the	DET
cblr-1740	465	17	expected	expect	VERB
cblr-1740	465	18	rate	rate	NOUN
cblr-1740	465	19	of	of	ADP
cblr-1740	465	20	return	return	NOUN
cblr-1740	465	21	some	some	DET
cblr-1740	465	22	producers	producer	NOUN
cblr-1740	465	23	may	may	AUX
cblr-1740	465	24	use	use	VERB
cblr-1740	465	25	to	to	PART
cblr-1740	465	26	decide	decide	VERB
cblr-1740	465	27	whether	whether	SCONJ
cblr-1740	465	28	or	or	CCONJ
cblr-1740	465	29	not	not	PART
cblr-1740	465	30	to	to	PART
cblr-1740	465	31	engage	engage	VERB
cblr-1740	465	32	in	in	ADP
cblr-1740	465	33	a	a	DET
cblr-1740	465	34	new	new	ADJ
cblr-1740	465	35	film	film	NOUN
cblr-1740	465	36	project	project	NOUN
cblr-1740	465	37	.	.	PUNCT
cblr-1740	466	1	the	the	DET
cblr-1740	466	2	california	california	PROPN
cblr-1740	466	3	ii	ii	PROPN
cblr-1740	466	4	program	program	NOUN
cblr-1740	466	5	replaced	replace	VERB
cblr-1740	466	6	the	the	DET
cblr-1740	466	7	lottery	lottery	NOUN
cblr-1740	466	8	system	system	NOUN
cblr-1740	466	9	with	with	ADP
cblr-1740	466	10	a	a	DET
cblr-1740	466	11	“	"	PUNCT
cblr-1740	466	12	jobs	job	NOUN
cblr-1740	466	13	ratio	ratio	NOUN
cblr-1740	466	14	”	"	PUNCT
cblr-1740	466	15	measure	measure	NOUN
cblr-1740	466	16	.	.	PUNCT
cblr-1740	467	1	the	the	DET
cblr-1740	467	2	base	base	NOUN
cblr-1740	467	3	jobs	job	NOUN
cblr-1740	467	4	ratio	ratio	NOUN
cblr-1740	467	5	is	be	AUX
cblr-1740	467	6	determined	determine	VERB
cblr-1740	467	7	by	by	ADP
cblr-1740	467	8	adding	add	VERB
cblr-1740	467	9	together	together	ADP
cblr-1740	467	10	qualified	qualified	ADJ
cblr-1740	467	11	wage	wage	NOUN
cblr-1740	467	12	expenditures	expenditure	NOUN
cblr-1740	467	13	and	and	CCONJ
cblr-1740	467	14	35	35	NUM
cblr-1740	467	15	%	%	NOUN
cblr-1740	467	16	of	of	ADP
cblr-1740	467	17	qualified	qualified	ADJ
cblr-1740	467	18	non	non	ADJ
cblr-1740	467	19	-	-	ADJ
cblr-1740	467	20	wage	wage	ADJ
cblr-1740	467	21	expenditures	expenditure	NOUN
cblr-1740	467	22	,	,	PUNCT
cblr-1740	467	23	and	and	CCONJ
cblr-1740	467	24	then	then	ADV
cblr-1740	467	25	dividing	divide	VERB
cblr-1740	467	26	that	that	DET
cblr-1740	467	27	total	total	NOUN
cblr-1740	467	28	by	by	ADP
cblr-1740	467	29	the	the	DET
cblr-1740	467	30	amount	amount	NOUN
cblr-1740	467	31	of	of	ADP
cblr-1740	467	32	tax	tax	NOUN
cblr-1740	467	33	credits	credit	NOUN
cblr-1740	467	34	requested	request	VERB
cblr-1740	467	35	.	.	PUNCT
cblr-1740	468	1	the	the	DET
cblr-1740	468	2	base	base	NOUN
cblr-1740	468	3	jobs	job	NOUN
cblr-1740	468	4	ratio	ratio	NOUN
cblr-1740	468	5	can	can	AUX
cblr-1740	468	6	be	be	AUX
cblr-1740	468	7	increased	increase	VERB
cblr-1740	468	8	via	via	ADP
cblr-1740	468	9	“	"	PUNCT
cblr-1740	468	10	bonus	bonus	NOUN
cblr-1740	468	11	points	point	NOUN
cblr-1740	468	12	,	,	PUNCT
cblr-1740	468	13	”	"	PUNCT
cblr-1740	468	14	which	which	PRON
cblr-1740	468	15	are	be	AUX
cblr-1740	468	16	earned	earn	VERB
cblr-1740	468	17	by	by	ADP
cblr-1740	468	18	spending	spend	VERB
cblr-1740	468	19	on	on	ADP
cblr-1740	468	20	visual	visual	ADJ
cblr-1740	468	21	effects,128	effects,128	NOUN
cblr-1740	468	22	principal	principal	ADJ
cblr-1740	468	23	photography	photography	NOUN
cblr-1740	468	24	days	day	NOUN
cblr-1740	468	25	at	at	ADP
cblr-1740	468	26	principal	principal	ADJ
cblr-1740	468	27	production	production	NOUN
cblr-1740	468	28	facilities	facility	NOUN
cblr-1740	468	29	(	(	PUNCT
cblr-1740	468	30	in	in	ADP
cblr-1740	468	31	relation	relation	NOUN
cblr-1740	468	32	to	to	ADP
cblr-1740	468	33	days	day	NOUN
cblr-1740	468	34	filming	film	VERB
cblr-1740	468	35	in	in	ADP
cblr-1740	468	36	-	-	PUNCT
cblr-1740	468	37	state	state	NOUN
cblr-1740	468	38	but	but	CCONJ
cblr-1740	468	39	not	not	PART
cblr-1740	468	40	at	at	ADP
cblr-1740	468	41	a	a	DET
cblr-1740	468	42	listed	list	VERB
cblr-1740	468	43	facility	facility	NOUN
cblr-1740	468	44	)	)	PUNCT
cblr-1740	468	45	,	,	PUNCT
cblr-1740	468	46	and	and	CCONJ
cblr-1740	468	47	principal	principal	ADJ
cblr-1740	468	48	photography	photography	NOUN
cblr-1740	468	49	days	day	NOUN
cblr-1740	468	50	outside	outside	ADV
cblr-1740	468	51	of	of	ADP
cblr-1740	468	52	the	the	DET
cblr-1740	468	53	“	"	PUNCT
cblr-1740	468	54	los	los	PROPN
cblr-1740	468	55	angeles	angeles	PROPN
cblr-1740	468	56	zone	zone	NOUN
cblr-1740	468	57	.	.	PUNCT
cblr-1740	469	1	”129	”129	PUNCT
cblr-1740	470	1	the	the	DET
cblr-1740	470	2	top	top	ADJ
cblr-1740	470	3	200	200	NUM
cblr-1740	470	4	%	%	NOUN
cblr-1740	470	5	of	of	ADP
cblr-1740	470	6	jobs	job	NOUN
cblr-1740	470	7	ratio	ratio	NOUN
cblr-1740	470	8	ranked	rank	VERB
cblr-1740	470	9	projects	project	NOUN
cblr-1740	470	10	are	be	AUX
cblr-1740	470	11	asked	ask	VERB
cblr-1740	470	12	for	for	ADP
cblr-1740	470	13	supporting	support	VERB
cblr-1740	470	14	documentation	documentation	NOUN
cblr-1740	470	15	,	,	PUNCT
cblr-1740	470	16	and	and	CCONJ
cblr-1740	470	17	the	the	DET
cblr-1740	470	18	highest	high	ADJ
cblr-1740	470	19	ranked	rank	VERB
cblr-1740	470	20	projects	project	NOUN
cblr-1740	470	21	are	be	AUX
cblr-1740	470	22	then	then	ADV
cblr-1740	470	23	assigned	assign	VERB
cblr-1740	470	24	tax	tax	NOUN
cblr-1740	470	25	credits.130	credits.130	NOUN
cblr-1740	470	26	the	the	DET
cblr-1740	470	27	jobs	job	NOUN
cblr-1740	470	28	ratio	ratio	NOUN
cblr-1740	470	29	was	be	AUX
cblr-1740	470	30	adopted	adopt	VERB
cblr-1740	470	31	to	to	PART
cblr-1740	470	32	“	"	PUNCT
cblr-1740	470	33	identify	identify	VERB
cblr-1740	470	34	those	those	DET
cblr-1740	470	35	projects	project	NOUN
cblr-1740	470	36	which	which	PRON
cblr-1740	470	37	create	create	VERB
cblr-1740	470	38	the	the	DET
cblr-1740	470	39	most	most	ADJ
cblr-1740	470	40	jobs	job	NOUN
cblr-1740	470	41	and	and	CCONJ
cblr-1740	470	42	increase	increase	VERB
cblr-1740	470	43	economic	economic	ADJ
cblr-1740	470	44	activity	activity	NOUN
cblr-1740	470	45	in	in	ADP
cblr-1740	470	46	the	the	DET
cblr-1740	470	47	state	state	NOUN
cblr-1740	470	48	.	.	PUNCT
cblr-1740	470	49	”131	”131	VERB
cblr-1740	471	1	the	the	DET
cblr-1740	471	2	jobs	job	NOUN
cblr-1740	471	3	ratio	ratio	NOUN
cblr-1740	471	4	seems	seem	VERB
cblr-1740	471	5	like	like	SCONJ
cblr-1740	471	6	it	it	PRON
cblr-1740	471	7	would	would	AUX
cblr-1740	471	8	be	be	AUX
cblr-1740	471	9	effective	effective	ADJ
cblr-1740	471	10	at	at	ADP
cblr-1740	471	11	doing	do	VERB
cblr-1740	471	12	so	so	ADV
cblr-1740	471	13	by	by	ADP
cblr-1740	471	14	incentivizing	incentivize	VERB
cblr-1740	471	15	film	film	NOUN
cblr-1740	471	16	producers	producer	NOUN
cblr-1740	471	17	to	to	PART
cblr-1740	471	18	create	create	VERB
cblr-1740	471	19	more	more	ADJ
cblr-1740	471	20	jobs	job	NOUN
cblr-1740	471	21	,	,	PUNCT
cblr-1740	471	22	or	or	CCONJ
cblr-1740	471	23	pay	pay	VERB
cblr-1740	471	24	higher	high	ADJ
cblr-1740	471	25	wages	wage	NOUN
cblr-1740	471	26	.	.	PUNCT
cblr-1740	472	1	granting	grant	VERB
cblr-1740	472	2	bonus	bonus	NOUN
cblr-1740	472	3	points	point	NOUN
cblr-1740	472	4	for	for	ADP
cblr-1740	472	5	filming	film	VERB
cblr-1740	472	6	at	at	ADP
cblr-1740	472	7	a	a	DET
cblr-1740	472	8	principal	principal	ADJ
cblr-1740	472	9	production	production	NOUN
cblr-1740	472	10	facility	facility	NOUN
cblr-1740	472	11	increases	increase	VERB
cblr-1740	472	12	the	the	DET
cblr-1740	472	13	return	return	NOUN
cblr-1740	472	14	of	of	ADP
cblr-1740	472	15	capital	capital	NOUN
cblr-1740	472	16	investments	investment	NOUN
cblr-1740	472	17	in	in	ADP
cblr-1740	472	18	these	these	DET
cblr-1740	472	19	facilities	facility	NOUN
cblr-1740	472	20	.	.	PUNCT
cblr-1740	473	1	bonus	bonus	NOUN
cblr-1740	473	2	points	point	NOUN
cblr-1740	473	3	for	for	ADP
cblr-1740	473	4	filming	film	VERB
cblr-1740	473	5	outside	outside	ADP
cblr-1740	473	6	of	of	ADP
cblr-1740	473	7	los	los	PROPN
cblr-1740	473	8	angeles	angeles	PROPN
cblr-1740	473	9	further	far	ADV
cblr-1740	473	10	incentivize	incentivize	VERB
cblr-1740	473	11	job	job	NOUN
cblr-1740	473	12	creation	creation	NOUN
cblr-1740	473	13	in	in	ADP
cblr-1740	473	14	areas	area	NOUN
cblr-1740	473	15	of	of	ADP
cblr-1740	473	16	california	california	PROPN
cblr-1740	473	17	that	that	PRON
cblr-1740	473	18	are	be	AUX
cblr-1740	473	19	not	not	PART
cblr-1740	473	20	traditionally	traditionally	ADV
cblr-1740	473	21	filming	film	VERB
cblr-1740	473	22	areas	area	NOUN
cblr-1740	473	23	.	.	PUNCT
cblr-1740	474	1	one	one	NUM
cblr-1740	474	2	assumes	assume	VERB
cblr-1740	474	3	the	the	DET
cblr-1740	474	4	california	california	PROPN
cblr-1740	474	5	legislature	legislature	NOUN
cblr-1740	474	6	intended	intend	VERB
cblr-1740	474	7	these	these	DET
cblr-1740	474	8	128	128	NUM
cblr-1740	474	9	visual	visual	ADJ
cblr-1740	474	10	effects	effect	NOUN
cblr-1740	474	11	are	be	AUX
cblr-1740	474	12	also	also	ADV
cblr-1740	474	13	eligible	eligible	ADJ
cblr-1740	474	14	for	for	ADP
cblr-1740	474	15	a	a	DET
cblr-1740	474	16	5	5	NUM
cblr-1740	474	17	%	%	NOUN
cblr-1740	474	18	uplift	uplift	NOUN
cblr-1740	474	19	.	.	PUNCT
cblr-1740	475	1	cal	cal	X
cblr-1740	475	2	.	.	PUNCT
cblr-1740	476	1	film	film	NOUN
cblr-1740	476	2	comm’n	comm’n	NOUN
cblr-1740	476	3	,	,	PUNCT
cblr-1740	476	4	guidelines	guideline	NOUN
cblr-1740	476	5	2015	2015	NUM
cblr-1740	476	6	,	,	PUNCT
cblr-1740	476	7	supra	supra	PROPN
cblr-1740	476	8	note	note	NOUN
cblr-1740	476	9	38	38	NUM
cblr-1740	476	10	,	,	PUNCT
cblr-1740	476	11	at	at	ADP
cblr-1740	476	12	10	10	NUM
cblr-1740	476	13	.	.	PUNCT
cblr-1740	477	1	129	129	NUM
cblr-1740	478	1	i	i	PRON
cblr-1740	478	2	d.	d.	PROPN
cblr-1740	478	3	130	130	NUM
cblr-1740	479	1	i	i	PRON
cblr-1740	479	2	d.	d.	PROPN
cblr-1740	479	3	at	at	ADP
cblr-1740	479	4	6–9	6–9	PROPN
cblr-1740	479	5	.	.	PROPN
cblr-1740	479	6	131	131	NUM
cblr-1740	480	1	i	i	PRON
cblr-1740	480	2	d.	d.	PROPN
cblr-1740	480	3	at	at	ADP
cblr-1740	480	4	10	10	NUM
cblr-1740	480	5	.	.	PUNCT
cblr-1740	481	1	xu	xu	PROPN
cblr-1740	481	2	–	–	PUNCT
cblr-1740	481	3	final	final	ADJ
cblr-1740	481	4	no	no	NOUN
cblr-1740	481	5	.	.	PUNCT
cblr-1740	482	1	2:426	2:426	NUM
cblr-1740	482	2	]	]	X
cblr-1740	482	3	film	film	NOUN
cblr-1740	482	4	production	production	NOUN
cblr-1740	482	5	tax	tax	NOUN
cblr-1740	482	6	credits	credit	NOUN
cblr-1740	482	7	463	463	NUM
cblr-1740	482	8	effects	effect	NOUN
cblr-1740	482	9	.	.	PUNCT
cblr-1740	483	1	the	the	DET
cblr-1740	483	2	california	california	PROPN
cblr-1740	483	3	allocation	allocation	NOUN
cblr-1740	483	4	method	method	NOUN
cblr-1740	483	5	is	be	AUX
cblr-1740	483	6	designed	design	VERB
cblr-1740	483	7	to	to	PART
cblr-1740	483	8	effectuate	effectuate	VERB
cblr-1740	483	9	a	a	DET
cblr-1740	483	10	race	race	NOUN
cblr-1740	483	11	to	to	ADP
cblr-1740	483	12	the	the	DET
cblr-1740	483	13	top	top	NOUN
cblr-1740	483	14	,	,	PUNCT
cblr-1740	483	15	insofar	insofar	ADV
cblr-1740	483	16	as	as	ADP
cblr-1740	483	17	creating	create	VERB
cblr-1740	483	18	marginally	marginally	ADV
cblr-1740	483	19	more	more	ADJ
cblr-1740	483	20	jobs	job	NOUN
cblr-1740	483	21	or	or	CCONJ
cblr-1740	483	22	paying	pay	VERB
cblr-1740	483	23	marginally	marginally	ADV
cblr-1740	483	24	more	more	ADJ
cblr-1740	483	25	wages	wage	NOUN
cblr-1740	483	26	may	may	AUX
cblr-1740	483	27	yield	yield	VERB
cblr-1740	483	28	a	a	DET
cblr-1740	483	29	tax	tax	NOUN
cblr-1740	483	30	credit	credit	NOUN
cblr-1740	483	31	that	that	PRON
cblr-1740	483	32	more	more	ADJ
cblr-1740	483	33	than	than	ADP
cblr-1740	483	34	compensates	compensate	NOUN
cblr-1740	483	35	for	for	ADP
cblr-1740	483	36	marginal	marginal	ADJ
cblr-1740	483	37	increases	increase	NOUN
cblr-1740	483	38	to	to	ADP
cblr-1740	483	39	production	production	NOUN
cblr-1740	483	40	costs	cost	NOUN
cblr-1740	483	41	.	.	PUNCT
cblr-1740	484	1	producers	producer	NOUN
cblr-1740	484	2	will	will	AUX
cblr-1740	484	3	then	then	ADV
cblr-1740	484	4	try	try	VERB
cblr-1740	484	5	to	to	PART
cblr-1740	484	6	marginally	marginally	ADV
cblr-1740	484	7	inch	inch	VERB
cblr-1740	484	8	out	out	ADP
cblr-1740	484	9	the	the	DET
cblr-1740	484	10	competition	competition	NOUN
cblr-1740	484	11	in	in	ADP
cblr-1740	484	12	the	the	DET
cblr-1740	484	13	jobs	job	NOUN
cblr-1740	484	14	ratio	ratio	NOUN
cblr-1740	484	15	metric	metric	ADJ
cblr-1740	484	16	,	,	PUNCT
cblr-1740	484	17	leading	lead	VERB
cblr-1740	484	18	to	to	ADP
cblr-1740	484	19	slight	slight	ADJ
cblr-1740	484	20	upwards	upwards	ADJ
cblr-1740	484	21	pressure	pressure	NOUN
cblr-1740	484	22	on	on	ADP
cblr-1740	484	23	wages	wage	NOUN
cblr-1740	484	24	and	and	CCONJ
cblr-1740	484	25	job	job	NOUN
cblr-1740	484	26	creation	creation	NOUN
cblr-1740	484	27	.	.	PUNCT
cblr-1740	485	1	as	as	ADP
cblr-1740	485	2	such	such	ADJ
cblr-1740	485	3	,	,	PUNCT
cblr-1740	485	4	the	the	DET
cblr-1740	485	5	jobs	job	NOUN
cblr-1740	485	6	ratio	ratio	NOUN
cblr-1740	485	7	mechanism	mechanism	NOUN
cblr-1740	485	8	is	be	AUX
cblr-1740	485	9	a	a	DET
cblr-1740	485	10	well	well	ADV
cblr-1740	485	11	-	-	PUNCT
cblr-1740	485	12	designed	design	VERB
cblr-1740	485	13	tax	tax	NOUN
cblr-1740	485	14	credit	credit	NOUN
cblr-1740	485	15	feature	feature	NOUN
cblr-1740	485	16	resulting	result	VERB
cblr-1740	485	17	in	in	ADP
cblr-1740	485	18	effects	effect	NOUN
cblr-1740	485	19	that	that	PRON
cblr-1740	485	20	are	be	AUX
cblr-1740	485	21	in	in	ADP
cblr-1740	485	22	line	line	NOUN
cblr-1740	485	23	with	with	ADP
cblr-1740	485	24	government	government	NOUN
cblr-1740	485	25	intentions	intention	NOUN
cblr-1740	485	26	.	.	PUNCT
cblr-1740	486	1	v.	v.	ADP
cblr-1740	486	2	conclusion	conclusion	NOUN
cblr-1740	486	3	new	new	PROPN
cblr-1740	486	4	york	york	PROPN
cblr-1740	486	5	and	and	CCONJ
cblr-1740	486	6	california	california	PROPN
cblr-1740	486	7	currently	currently	ADV
cblr-1740	486	8	have	have	VERB
cblr-1740	486	9	robust	robust	ADJ
cblr-1740	486	10	film	film	NOUN
cblr-1740	486	11	production	production	NOUN
cblr-1740	486	12	tax	tax	NOUN
cblr-1740	486	13	credit	credit	NOUN
cblr-1740	486	14	programs	program	NOUN
cblr-1740	486	15	that	that	PRON
cblr-1740	486	16	should	should	AUX
cblr-1740	486	17	be	be	AUX
cblr-1740	486	18	continued	continue	VERB
cblr-1740	486	19	in	in	ADP
cblr-1740	486	20	the	the	DET
cblr-1740	486	21	future	future	NOUN
cblr-1740	486	22	.	.	PUNCT
cblr-1740	487	1	economic	economic	ADJ
cblr-1740	487	2	impact	impact	NOUN
cblr-1740	487	3	analyses	analysis	NOUN
cblr-1740	487	4	suggest	suggest	VERB
cblr-1740	487	5	that	that	SCONJ
cblr-1740	487	6	though	though	SCONJ
cblr-1740	487	7	neither	neither	DET
cblr-1740	487	8	program	program	NOUN
cblr-1740	487	9	is	be	AUX
cblr-1740	487	10	truly	truly	ADV
cblr-1740	487	11	revenue	revenue	NOUN
cblr-1740	487	12	-	-	PUNCT
cblr-1740	487	13	neutral	neutral	ADJ
cblr-1740	487	14	for	for	ADP
cblr-1740	487	15	each	each	DET
cblr-1740	487	16	state	state	NOUN
cblr-1740	487	17	’s	’s	PART
cblr-1740	487	18	fiscal	fiscal	ADJ
cblr-1740	487	19	budget	budget	NOUN
cblr-1740	487	20	,	,	PUNCT
cblr-1740	487	21	the	the	DET
cblr-1740	487	22	return	return	NOUN
cblr-1740	487	23	on	on	ADP
cblr-1740	487	24	investment	investment	NOUN
cblr-1740	487	25	for	for	ADP
cblr-1740	487	26	all	all	DET
cblr-1740	487	27	fiscal	fiscal	ADJ
cblr-1740	487	28	authorities	authority	NOUN
cblr-1740	487	29	in	in	ADP
cblr-1740	487	30	the	the	DET
cblr-1740	487	31	state	state	NOUN
cblr-1740	487	32	is	be	AUX
cblr-1740	487	33	positive	positive	ADJ
cblr-1740	487	34	.	.	PUNCT
cblr-1740	488	1	moreover	moreover	ADV
cblr-1740	488	2	,	,	PUNCT
cblr-1740	488	3	new	new	PROPN
cblr-1740	488	4	york	york	PROPN
cblr-1740	488	5	and	and	CCONJ
cblr-1740	488	6	california	california	PROPN
cblr-1740	488	7	’s	’s	PART
cblr-1740	488	8	relatively	relatively	ADV
cblr-1740	488	9	efficient	efficient	ADJ
cblr-1740	488	10	tax	tax	NOUN
cblr-1740	488	11	credit	credit	NOUN
cblr-1740	488	12	programs	program	NOUN
cblr-1740	488	13	can	can	AUX
cblr-1740	488	14	thank	thank	VERB
cblr-1740	488	15	the	the	DET
cblr-1740	488	16	states	state	NOUN
cblr-1740	488	17	’	'	PUNCT
cblr-1740	488	18	historic	historic	ADJ
cblr-1740	488	19	strength	strength	NOUN
cblr-1740	488	20	in	in	ADP
cblr-1740	488	21	film	film	NOUN
cblr-1740	488	22	production	production	NOUN
cblr-1740	488	23	,	,	PUNCT
cblr-1740	488	24	which	which	PRON
cblr-1740	488	25	resulted	result	VERB
cblr-1740	488	26	in	in	ADP
cblr-1740	488	27	tight	tight	ADJ
cblr-1740	488	28	networks	network	NOUN
cblr-1740	488	29	of	of	ADP
cblr-1740	488	30	suppliers	supplier	NOUN
cblr-1740	488	31	,	,	PUNCT
cblr-1740	488	32	for	for	ADP
cblr-1740	488	33	pushing	push	VERB
cblr-1740	488	34	the	the	DET
cblr-1740	488	35	estimated	estimate	VERB
cblr-1740	488	36	effects	effect	NOUN
cblr-1740	488	37	of	of	ADP
cblr-1740	488	38	the	the	DET
cblr-1740	488	39	ripple	ripple	NOUN
cblr-1740	488	40	throughout	throughout	ADP
cblr-1740	488	41	the	the	DET
cblr-1740	488	42	economy	economy	NOUN
cblr-1740	488	43	per	per	ADP
cblr-1740	488	44	dollar	dollar	NOUN
cblr-1740	488	45	of	of	ADP
cblr-1740	488	46	tax	tax	NOUN
cblr-1740	488	47	credit	credit	NOUN
cblr-1740	488	48	spending	spending	NOUN
cblr-1740	488	49	over	over	ADP
cblr-1740	488	50	$	$	SYM
cblr-1740	488	51	8	8	NUM
cblr-1740	488	52	in	in	ADP
cblr-1740	488	53	new	new	PROPN
cblr-1740	488	54	york	york	PROPN
cblr-1740	488	55	state	state	NOUN
cblr-1740	488	56	and	and	CCONJ
cblr-1740	488	57	over	over	ADP
cblr-1740	488	58	$	$	SYM
cblr-1740	488	59	19	19	NUM
cblr-1740	488	60	in	in	ADP
cblr-1740	488	61	california	california	PROPN
cblr-1740	488	62	.	.	PUNCT
cblr-1740	489	1	these	these	DET
cblr-1740	489	2	economic	economic	ADJ
cblr-1740	489	3	impact	impact	NOUN
cblr-1740	489	4	analyses	analysis	NOUN
cblr-1740	489	5	also	also	ADV
cblr-1740	489	6	have	have	VERB
cblr-1740	489	7	their	their	PRON
cblr-1740	489	8	shortcomings	shortcoming	NOUN
cblr-1740	489	9	:	:	PUNCT
cblr-1740	489	10	they	they	PRON
cblr-1740	489	11	do	do	AUX
cblr-1740	489	12	not	not	PART
cblr-1740	489	13	consider	consider	VERB
cblr-1740	489	14	the	the	DET
cblr-1740	489	15	opportunity	opportunity	NOUN
cblr-1740	489	16	cost	cost	NOUN
cblr-1740	489	17	to	to	ADP
cblr-1740	489	18	the	the	DET
cblr-1740	489	19	state	state	NOUN
cblr-1740	489	20	of	of	ADP
cblr-1740	489	21	implementing	implement	VERB
cblr-1740	489	22	a	a	DET
cblr-1740	489	23	film	film	NOUN
cblr-1740	489	24	production	production	NOUN
cblr-1740	489	25	tax	tax	NOUN
cblr-1740	489	26	credit	credit	NOUN
cblr-1740	489	27	over	over	ADP
cblr-1740	489	28	other	other	ADJ
cblr-1740	489	29	fiscal	fiscal	ADJ
cblr-1740	489	30	policies	policy	NOUN
cblr-1740	489	31	,	,	PUNCT
cblr-1740	489	32	they	they	PRON
cblr-1740	489	33	often	often	ADV
cblr-1740	489	34	use	use	VERB
cblr-1740	489	35	the	the	DET
cblr-1740	489	36	questionable	questionable	ADJ
cblr-1740	489	37	counterfactual	counterfactual	ADJ
cblr-1740	489	38	“	"	PUNCT
cblr-1740	489	39	but	but	CCONJ
cblr-1740	489	40	for	for	ADP
cblr-1740	489	41	the	the	DET
cblr-1740	489	42	film	film	NOUN
cblr-1740	489	43	credit	credit	NOUN
cblr-1740	489	44	,	,	PUNCT
cblr-1740	489	45	a	a	DET
cblr-1740	489	46	film	film	NOUN
cblr-1740	489	47	producer	producer	NOUN
cblr-1740	489	48	receiving	receive	VERB
cblr-1740	489	49	the	the	DET
cblr-1740	489	50	credit	credit	NOUN
cblr-1740	489	51	would	would	AUX
cblr-1740	489	52	film	film	VERB
cblr-1740	489	53	elsewhere	elsewhere	ADV
cblr-1740	489	54	,	,	PUNCT
cblr-1740	489	55	”	"	PUNCT
cblr-1740	489	56	and	and	CCONJ
cblr-1740	489	57	they	they	PRON
cblr-1740	489	58	often	often	ADV
cblr-1740	489	59	can	can	AUX
cblr-1740	489	60	not	not	PART
cblr-1740	489	61	separate	separate	VERB
cblr-1740	489	62	out	out	ADP
cblr-1740	489	63	causation	causation	NOUN
cblr-1740	489	64	from	from	ADP
cblr-1740	489	65	correlation	correlation	NOUN
cblr-1740	489	66	.	.	PUNCT
cblr-1740	490	1	despite	despite	SCONJ
cblr-1740	490	2	these	these	DET
cblr-1740	490	3	issues	issue	NOUN
cblr-1740	490	4	,	,	PUNCT
cblr-1740	490	5	the	the	DET
cblr-1740	490	6	generally	generally	ADV
cblr-1740	490	7	positive	positive	ADJ
cblr-1740	490	8	results	result	NOUN
cblr-1740	490	9	from	from	ADP
cblr-1740	490	10	these	these	DET
cblr-1740	490	11	studies	study	NOUN
cblr-1740	490	12	suggest	suggest	VERB
cblr-1740	490	13	that	that	SCONJ
cblr-1740	490	14	film	film	NOUN
cblr-1740	490	15	production	production	NOUN
cblr-1740	490	16	tax	tax	NOUN
cblr-1740	490	17	credit	credit	NOUN
cblr-1740	490	18	programs	program	NOUN
cblr-1740	490	19	should	should	AUX
cblr-1740	490	20	be	be	AUX
cblr-1740	490	21	continued	continue	VERB
cblr-1740	490	22	in	in	ADP
cblr-1740	490	23	states	state	NOUN
cblr-1740	490	24	like	like	ADP
cblr-1740	490	25	california	california	PROPN
cblr-1740	490	26	and	and	CCONJ
cblr-1740	490	27	new	new	PROPN
cblr-1740	490	28	york	york	PROPN
cblr-1740	490	29	.	.	PUNCT
cblr-1740	491	1	going	go	VERB
cblr-1740	491	2	forward	forward	ADV
cblr-1740	491	3	,	,	PUNCT
cblr-1740	491	4	this	this	DET
cblr-1740	491	5	note	note	NOUN
cblr-1740	491	6	offers	offer	VERB
cblr-1740	491	7	a	a	DET
cblr-1740	491	8	few	few	ADJ
cblr-1740	491	9	suggestions	suggestion	NOUN
cblr-1740	491	10	as	as	ADP
cblr-1740	491	11	to	to	ADP
cblr-1740	491	12	how	how	SCONJ
cblr-1740	491	13	these	these	DET
cblr-1740	491	14	programs	program	NOUN
cblr-1740	491	15	should	should	AUX
cblr-1740	491	16	be	be	AUX
cblr-1740	491	17	designed	design	VERB
cblr-1740	491	18	,	,	PUNCT
cblr-1740	491	19	taking	take	VERB
cblr-1740	491	20	into	into	ADP
cblr-1740	491	21	account	account	NOUN
cblr-1740	491	22	the	the	DET
cblr-1740	491	23	historical	historical	ADJ
cblr-1740	491	24	strength	strength	NOUN
cblr-1740	491	25	of	of	ADP
cblr-1740	491	26	the	the	DET
cblr-1740	491	27	film	film	NOUN
cblr-1740	491	28	industry	industry	NOUN
cblr-1740	491	29	in	in	ADP
cblr-1740	491	30	both	both	DET
cblr-1740	491	31	these	these	DET
cblr-1740	491	32	states	state	NOUN
cblr-1740	491	33	.	.	PUNCT
cblr-1740	492	1	when	when	SCONJ
cblr-1740	492	2	deciding	decide	VERB
cblr-1740	492	3	which	which	DET
cblr-1740	492	4	films	film	NOUN
cblr-1740	492	5	are	be	AUX
cblr-1740	492	6	eligible	eligible	ADJ
cblr-1740	492	7	for	for	ADP
cblr-1740	492	8	the	the	DET
cblr-1740	492	9	tax	tax	NOUN
cblr-1740	492	10	credit	credit	NOUN
cblr-1740	492	11	,	,	PUNCT
cblr-1740	492	12	legislators	legislator	NOUN
cblr-1740	492	13	need	need	VERB
cblr-1740	492	14	to	to	PART
cblr-1740	492	15	be	be	AUX
cblr-1740	492	16	aware	aware	ADJ
cblr-1740	492	17	of	of	ADP
cblr-1740	492	18	the	the	DET
cblr-1740	492	19	danger	danger	NOUN
cblr-1740	492	20	of	of	ADP
cblr-1740	492	21	xu	xu	PROPN
cblr-1740	492	22	–	–	PUNCT
cblr-1740	492	23	final	final	ADJ
cblr-1740	493	1	464	464	NUM
cblr-1740	493	2	columbia	columbia	PROPN
cblr-1740	493	3	business	business	NOUN
cblr-1740	493	4	law	law	PROPN
cblr-1740	493	5	review	review	NOUN
cblr-1740	493	6	[	[	X
cblr-1740	493	7	vol	vol	NOUN
cblr-1740	493	8	.	.	PUNCT
cblr-1740	493	9	2016	2016	NUM
cblr-1740	493	10	unintended	unintended	ADJ
cblr-1740	493	11	distortions	distortion	NOUN
cblr-1740	493	12	to	to	ADP
cblr-1740	493	13	the	the	DET
cblr-1740	493	14	film	film	NOUN
cblr-1740	493	15	industry	industry	NOUN
cblr-1740	493	16	.	.	PUNCT
cblr-1740	494	1	for	for	ADP
cblr-1740	494	2	example	example	NOUN
cblr-1740	494	3	,	,	PUNCT
cblr-1740	494	4	california	california	PROPN
cblr-1740	494	5	’s	’s	PART
cblr-1740	494	6	forty	forty	NUM
cblr-1740	494	7	-	-	PUNCT
cblr-1740	494	8	minute	minute	NOUN
cblr-1740	494	9	television	television	NOUN
cblr-1740	494	10	episode	episode	NOUN
cblr-1740	494	11	length	length	NOUN
cblr-1740	494	12	requirement	requirement	NOUN
cblr-1740	494	13	encourages	encourage	VERB
cblr-1740	494	14	the	the	DET
cblr-1740	494	15	filming	filming	NOUN
cblr-1740	494	16	of	of	ADP
cblr-1740	494	17	dramas	drama	NOUN
cblr-1740	494	18	over	over	ADP
cblr-1740	494	19	comedies	comedy	NOUN
cblr-1740	494	20	.	.	PUNCT
cblr-1740	495	1	as	as	ADP
cblr-1740	495	2	with	with	ADP
cblr-1740	495	3	all	all	DET
cblr-1740	495	4	tax	tax	NOUN
cblr-1740	495	5	design	design	NOUN
cblr-1740	495	6	,	,	PUNCT
cblr-1740	495	7	there	there	PRON
cblr-1740	495	8	is	be	VERB
cblr-1740	495	9	also	also	ADV
cblr-1740	495	10	a	a	DET
cblr-1740	495	11	danger	danger	NOUN
cblr-1740	495	12	of	of	ADP
cblr-1740	495	13	encouraging	encourage	VERB
cblr-1740	495	14	tax	tax	NOUN
cblr-1740	495	15	games	game	NOUN
cblr-1740	495	16	,	,	PUNCT
cblr-1740	495	17	which	which	PRON
cblr-1740	495	18	california	california	PROPN
cblr-1740	495	19	’s	’s	PART
cblr-1740	495	20	definition	definition	NOUN
cblr-1740	495	21	of	of	ADP
cblr-1740	495	22	a	a	DET
cblr-1740	495	23	relocating	relocate	VERB
cblr-1740	495	24	television	television	NOUN
cblr-1740	495	25	series	series	NOUN
cblr-1740	495	26	may	may	AUX
cblr-1740	495	27	do	do	VERB
cblr-1740	495	28	.	.	PUNCT
cblr-1740	496	1	additionally	additionally	ADV
cblr-1740	496	2	,	,	PUNCT
cblr-1740	496	3	there	there	PRON
cblr-1740	496	4	are	be	VERB
cblr-1740	496	5	benefits	benefit	NOUN
cblr-1740	496	6	and	and	CCONJ
cblr-1740	496	7	drawbacks	drawback	NOUN
cblr-1740	496	8	to	to	ADP
cblr-1740	496	9	allowing	allow	VERB
cblr-1740	496	10	recipients	recipient	NOUN
cblr-1740	496	11	to	to	PART
cblr-1740	496	12	refund	refund	VERB
cblr-1740	496	13	or	or	CCONJ
cblr-1740	496	14	transfer	transfer	VERB
cblr-1740	496	15	the	the	DET
cblr-1740	496	16	credits	credit	NOUN
cblr-1740	496	17	,	,	PUNCT
cblr-1740	496	18	and	and	CCONJ
cblr-1740	496	19	it	it	PRON
cblr-1740	496	20	does	do	AUX
cblr-1740	496	21	not	not	PART
cblr-1740	496	22	seem	seem	VERB
cblr-1740	496	23	like	like	SCONJ
cblr-1740	496	24	one	one	NOUN
cblr-1740	496	25	is	be	AUX
cblr-1740	496	26	clearly	clearly	ADV
cblr-1740	496	27	more	more	ADV
cblr-1740	496	28	optimal	optimal	ADJ
cblr-1740	496	29	than	than	ADP
cblr-1740	496	30	the	the	DET
cblr-1740	496	31	other	other	ADJ
cblr-1740	496	32	.	.	PUNCT
cblr-1740	497	1	lastly	lastly	ADV
cblr-1740	497	2	,	,	PUNCT
cblr-1740	497	3	it	it	PRON
cblr-1740	497	4	is	be	AUX
cblr-1740	497	5	unclear	unclear	ADJ
cblr-1740	497	6	why	why	SCONJ
cblr-1740	497	7	new	new	PROPN
cblr-1740	497	8	york	york	PROPN
cblr-1740	497	9	has	have	AUX
cblr-1740	497	10	not	not	PART
cblr-1740	497	11	elucidated	elucidate	VERB
cblr-1740	497	12	a	a	DET
cblr-1740	497	13	tie	tie	NOUN
cblr-1740	497	14	-	-	PUNCT
cblr-1740	497	15	breaking	break	VERB
cblr-1740	497	16	mechanism	mechanism	NOUN
cblr-1740	497	17	in	in	ADP
cblr-1740	497	18	its	its	PRON
cblr-1740	497	19	allocation	allocation	NOUN
cblr-1740	497	20	system	system	NOUN
cblr-1740	497	21	,	,	PUNCT
cblr-1740	497	22	whereas	whereas	SCONJ
cblr-1740	497	23	california	california	PROPN
cblr-1740	497	24	’s	’s	PART
cblr-1740	497	25	new	new	ADJ
cblr-1740	497	26	jobs	job	NOUN
cblr-1740	497	27	ratio	ratio	NOUN
cblr-1740	497	28	system	system	NOUN
cblr-1740	497	29	has	have	VERB
cblr-1740	497	30	the	the	DET
cblr-1740	497	31	benefit	benefit	NOUN
cblr-1740	497	32	of	of	ADP
cblr-1740	497	33	exerting	exert	VERB
cblr-1740	497	34	upward	upward	ADJ
cblr-1740	497	35	pressure	pressure	NOUN
cblr-1740	497	36	on	on	ADP
cblr-1740	497	37	wages	wage	NOUN
cblr-1740	497	38	and	and	CCONJ
cblr-1740	497	39	job	job	NOUN
cblr-1740	497	40	creation	creation	NOUN
cblr-1740	497	41	.	.	PUNCT
cblr-1740	498	1	all	all	ADV
cblr-1740	498	2	in	in	ADP
cblr-1740	498	3	all	all	PRON
cblr-1740	498	4	,	,	PUNCT
cblr-1740	498	5	these	these	DET
cblr-1740	498	6	film	film	NOUN
cblr-1740	498	7	production	production	NOUN
cblr-1740	498	8	tax	tax	NOUN
cblr-1740	498	9	credits	credit	NOUN
cblr-1740	498	10	are	be	AUX
cblr-1740	498	11	necessary	necessary	ADJ
cblr-1740	498	12	to	to	PART
cblr-1740	498	13	respond	respond	VERB
cblr-1740	498	14	to	to	ADP
cblr-1740	498	15	the	the	DET
cblr-1740	498	16	threat	threat	NOUN
cblr-1740	498	17	of	of	ADP
cblr-1740	498	18	migrating	migrate	VERB
cblr-1740	498	19	film	film	NOUN
cblr-1740	498	20	production	production	NOUN
cblr-1740	498	21	as	as	ADP
cblr-1740	498	22	a	a	DET
cblr-1740	498	23	result	result	NOUN
cblr-1740	498	24	of	of	ADP
cblr-1740	498	25	other	other	ADJ
cblr-1740	498	26	states	state	NOUN
cblr-1740	498	27	’	'	PUNCT
cblr-1740	498	28	adopting	adopt	VERB
cblr-1740	498	29	tax	tax	NOUN
cblr-1740	498	30	credit	credit	NOUN
cblr-1740	498	31	programs	program	NOUN
cblr-1740	498	32	,	,	PUNCT
cblr-1740	498	33	and	and	CCONJ
cblr-1740	498	34	thoughtful	thoughtful	ADJ
cblr-1740	498	35	design	design	NOUN
cblr-1740	498	36	can	can	AUX
cblr-1740	498	37	make	make	VERB
cblr-1740	498	38	these	these	DET
cblr-1740	498	39	programs	program	NOUN
cblr-1740	498	40	as	as	ADP
cblr-1740	498	41	non	non	ADJ
cblr-1740	498	42	-	-	ADJ
cblr-1740	498	43	distortive	distortive	ADJ
cblr-1740	498	44	and	and	CCONJ
cblr-1740	498	45	efficient	efficient	ADJ
cblr-1740	498	46	as	as	ADP
cblr-1740	498	47	possible	possible	ADJ
cblr-1740	498	48	.	.	PUNCT
cblr-1740	499	1	xu	xu	INTJ
cblr-1740	499	2	–	–	PUNCT
cblr-1740	499	3	final	final	ADJ
cblr-1740	499	4	no	no	NOUN
cblr-1740	499	5	.	.	PUNCT
cblr-1740	500	1	2:426	2:426	NUM
cblr-1740	500	2	]	]	X
cblr-1740	500	3	film	film	NOUN
cblr-1740	500	4	production	production	NOUN
cblr-1740	500	5	tax	tax	NOUN
cblr-1740	500	6	credits	credit	NOUN
cblr-1740	500	7	465	465	NUM
cblr-1740	500	8	appendix	appendix	ADJ
cblr-1740	500	9	table	table	NOUN
cblr-1740	500	10	1	1	NUM
cblr-1740	500	11	.	.	PUNCT
cblr-1740	501	1	california	california	PROPN
cblr-1740	501	2	ii	ii	PROPN
cblr-1740	501	3	(	(	PUNCT
cblr-1740	501	4	2014)132	2014)132	PROPN
cblr-1740	501	5	california	california	PROPN
cblr-1740	502	1	i	i	PRON
cblr-1740	502	2	(	(	PUNCT
cblr-1740	502	3	2009)133	2009)133	NUM
cblr-1740	502	4	new	new	PROPN
cblr-1740	502	5	york	york	PROPN
cblr-1740	502	6	(	(	PUNCT
cblr-1740	502	7	2015)134	2015)134	NUM
cblr-1740	502	8	budget	budget	NOUN
cblr-1740	502	9	allocation	allocation	NOUN
cblr-1740	502	10	$	$	SYM
cblr-1740	502	11	1.55	1.55	NUM
cblr-1740	502	12	billion	billion	NUM
cblr-1740	502	13	,	,	PUNCT
cblr-1740	502	14	5year	5year	NUM
cblr-1740	502	15	program	program	NOUN
cblr-1740	502	16	.	.	PUNCT
cblr-1740	503	1	$	$	SYM
cblr-1740	503	2	230	230	NUM
cblr-1740	503	3	million	million	NUM
cblr-1740	503	4	for	for	ADP
cblr-1740	503	5	2015/16	2015/16	NUM
cblr-1740	503	6	,	,	PUNCT
cblr-1740	503	7	then	then	ADV
cblr-1740	503	8	$	$	SYM
cblr-1740	503	9	330	330	NUM
cblr-1740	503	10	million	million	NUM
cblr-1740	503	11	per	per	ADP
cblr-1740	503	12	following	follow	VERB
cblr-1740	503	13	year	year	NOUN
cblr-1740	503	14	.	.	PUNCT
cblr-1740	504	1	this	this	DET
cblr-1740	504	2	year	year	NOUN
cblr-1740	504	3	’s	’s	PART
cblr-1740	504	4	funding	funding	NOUN
cblr-1740	504	5	allocates	allocate	NOUN
cblr-1740	504	6	:	:	PUNCT
cblr-1740	504	7			NOUN
cblr-1740	504	8	40	40	NUM
cblr-1740	504	9	%	%	NOUN
cblr-1740	504	10	to	to	ADP
cblr-1740	504	11	new	new	ADJ
cblr-1740	504	12	tv	tv	NOUN
cblr-1740	504	13	series	series	NOUN
cblr-1740	504	14	,	,	PUNCT
cblr-1740	504	15	tv	tv	NOUN
cblr-1740	504	16	pilots	pilot	NOUN
cblr-1740	504	17	,	,	PUNCT
cblr-1740	504	18	movies	movie	NOUN
cblr-1740	504	19	of	of	ADP
cblr-1740	504	20	the	the	DET
cblr-1740	504	21	week	week	NOUN
cblr-1740	504	22	(	(	PUNCT
cblr-1740	504	23	“	"	PUNCT
cblr-1740	504	24	mows	mow	NOUN
cblr-1740	504	25	”	"	PUNCT
cblr-1740	504	26	)	)	PUNCT
cblr-1740	504	27	,	,	PUNCT
cblr-1740	504	28	mini	mini	NOUN
cblr-1740	504	29	-	-	NOUN
cblr-1740	504	30	series	series	NOUN
cblr-1740	504	31	,	,	PUNCT
cblr-1740	504	32	renewed	renew	VERB
cblr-1740	504	33	series	series	NOUN
cblr-1740	504	34	;	;	PUNCT
cblr-1740	504	35			NOUN
cblr-1740	504	36	5	5	NUM
cblr-1740	504	37	%	%	NOUN
cblr-1740	504	38	to	to	ADP
cblr-1740	504	39	independent	independent	ADJ
cblr-1740	504	40	projects	project	NOUN
cblr-1740	504	41	;	;	PUNCT
cblr-1740	504	42			PRON
cblr-1740	504	43	35	35	NUM
cblr-1740	504	44	%	%	NOUN
cblr-1740	504	45	to	to	PART
cblr-1740	504	46	nonindie	nonindie	VERB
cblr-1740	504	47	feature	feature	NOUN
cblr-1740	504	48	films	film	NOUN
cblr-1740	504	49	;	;	PUNCT
cblr-1740	504	50	and	and	CCONJ
cblr-1740	504	51			NOUN
cblr-1740	504	52	20	20	NUM
cblr-1740	504	53	%	%	NOUN
cblr-1740	504	54	to	to	ADP
cblr-1740	504	55	relocating	relocate	VERB
cblr-1740	504	56	tv	tv	NOUN
cblr-1740	504	57	series	series	NOUN
cblr-1740	504	58	.	.	PUNCT
cblr-1740	505	1	$	$	SYM
cblr-1740	505	2	500	500	NUM
cblr-1740	505	3	million	million	NUM
cblr-1740	505	4	,	,	PUNCT
cblr-1740	505	5	5year	5year	NUM
cblr-1740	505	6	program	program	NOUN
cblr-1740	505	7	.	.	PUNCT
cblr-1740	506	1	(	(	PUNCT
cblr-1740	506	2	later	later	ADV
cblr-1740	506	3	amended	amend	VERB
cblr-1740	506	4	to	to	PART
cblr-1740	506	5	authorize	authorize	VERB
cblr-1740	506	6	$	$	SYM
cblr-1740	506	7	800	800	NUM
cblr-1740	506	8	million	million	NUM
cblr-1740	506	9	in	in	ADP
cblr-1740	506	10	tax	tax	NOUN
cblr-1740	506	11	credits	credit	NOUN
cblr-1740	506	12	.	.	PUNCT
cblr-1740	506	13	)	)	PUNCT
cblr-1740	507	1	$	$	SYM
cblr-1740	507	2	100	100	NUM
cblr-1740	507	3	million	million	NUM
cblr-1740	507	4	/	/	SYM
cblr-1740	507	5	year	year	NOUN
cblr-1740	507	6	through	through	ADP
cblr-1740	507	7	2015/16	2015/16	NUM
cblr-1740	507	8	.	.	PUNCT
cblr-1740	508	1	$	$	SYM
cblr-1740	508	2	10	10	NUM
cblr-1740	508	3	million	million	NUM
cblr-1740	508	4	of	of	ADP
cblr-1740	508	5	credits	credit	NOUN
cblr-1740	508	6	(	(	PUNCT
cblr-1740	508	7	10	10	NUM
cblr-1740	508	8	%	%	NOUN
cblr-1740	508	9	of	of	ADP
cblr-1740	508	10	total	total	NOUN
cblr-1740	508	11	)	)	PUNCT
cblr-1740	508	12	reserved	reserve	VERB
cblr-1740	508	13	for	for	ADP
cblr-1740	508	14	independent	independent	ADJ
cblr-1740	508	15	projects	project	NOUN
cblr-1740	508	16	.	.	PUNCT
cblr-1740	509	1	$	$	SYM
cblr-1740	509	2	420	420	NUM
cblr-1740	509	3	million	million	NUM
cblr-1740	509	4	/	/	SYM
cblr-1740	509	5	year	year	NOUN
cblr-1740	509	6	through	through	ADP
cblr-1740	509	7	2019	2019	NUM
cblr-1740	509	8	.	.	PUNCT
cblr-1740	510	1	up	up	ADP
cblr-1740	510	2	to	to	PART
cblr-1740	510	3	$	$	SYM
cblr-1740	510	4	25	25	NUM
cblr-1740	510	5	million	million	NUM
cblr-1740	510	6	/	/	SYM
cblr-1740	510	7	year	year	NOUN
cblr-1740	510	8	may	may	AUX
cblr-1740	510	9	be	be	AUX
cblr-1740	510	10	used	use	VERB
cblr-1740	510	11	for	for	ADP
cblr-1740	510	12	postproduction	postproduction	NOUN
cblr-1740	510	13	credits	credit	NOUN
cblr-1740	510	14	.	.	PUNCT
cblr-1740	511	1	up	up	ADP
cblr-1740	511	2	to	to	PART
cblr-1740	511	3	$	$	SYM
cblr-1740	511	4	5	5	NUM
cblr-1740	511	5	million/	million/	NUM
cblr-1740	511	6	year	year	NOUN
cblr-1740	511	7	can	can	AUX
cblr-1740	511	8	be	be	AUX
cblr-1740	511	9	allocated	allocate	VERB
cblr-1740	511	10	for	for	ADP
cblr-1740	511	11	10	10	NUM
cblr-1740	511	12	%	%	NOUN
cblr-1740	511	13	tax	tax	NOUN
cblr-1740	511	14	credit	credit	NOUN
cblr-1740	511	15	increase	increase	NOUN
cblr-1740	511	16	for	for	ADP
cblr-1740	511	17	qualified	qualified	ADJ
cblr-1740	511	18	labor	labor	NOUN
cblr-1740	511	19	expenses	expense	NOUN
cblr-1740	511	20	in	in	ADP
cblr-1740	511	21	certain	certain	ADJ
cblr-1740	511	22	counties	county	NOUN
cblr-1740	511	23	.	.	PUNCT
cblr-1740	512	1	no	no	DET
cblr-1740	512	2	cap	cap	NOUN
cblr-1740	512	3	per	per	ADP
cblr-1740	512	4	project	project	NOUN
cblr-1740	512	5	.	.	PUNCT
cblr-1740	513	1	132	132	NUM
cblr-1740	513	2	cal	cal	NOUN
cblr-1740	513	3	.	.	PUNCT
cblr-1740	514	1	film	film	NOUN
cblr-1740	514	2	comm’n	comm’n	NOUN
cblr-1740	514	3	,	,	PUNCT
cblr-1740	514	4	guidelines	guideline	NOUN
cblr-1740	514	5	2015	2015	NUM
cblr-1740	514	6	,	,	PUNCT
cblr-1740	514	7	supra	supra	PROPN
cblr-1740	514	8	note	note	NOUN
cblr-1740	514	9	38	38	NUM
cblr-1740	514	10	.	.	PUNCT
cblr-1740	515	1	major	major	ADJ
cblr-1740	515	2	changes	change	NOUN
cblr-1740	515	3	to	to	ADP
cblr-1740	515	4	the	the	DET
cblr-1740	515	5	program	program	NOUN
cblr-1740	515	6	relative	relative	ADJ
cblr-1740	515	7	to	to	ADP
cblr-1740	515	8	california	california	PROPN
cblr-1740	515	9	i	i	PRON
cblr-1740	515	10	appear	appear	VERB
cblr-1740	515	11	in	in	ADP
cblr-1740	515	12	bold	bold	ADJ
cblr-1740	515	13	.	.	PUNCT
cblr-1740	516	1	133	133	NUM
cblr-1740	516	2	cal	cal	ADJ
cblr-1740	516	3	.	.	PUNCT
cblr-1740	517	1	film	film	NOUN
cblr-1740	517	2	comm’n	comm’n	NOUN
cblr-1740	517	3	,	,	PUNCT
cblr-1740	517	4	guidelines	guideline	NOUN
cblr-1740	517	5	2014	2014	NUM
cblr-1740	517	6	,	,	PUNCT
cblr-1740	517	7	supra	supra	PROPN
cblr-1740	517	8	note	note	VERB
cblr-1740	517	9	127	127	NUM
cblr-1740	517	10	.	.	PUNCT
cblr-1740	518	1	134	134	NUM
cblr-1740	518	2	2015	2015	NUM
cblr-1740	518	3	n.y	n.y	PROPN
cblr-1740	518	4	.	.	PROPN
cblr-1740	518	5	state	state	PROPN
cblr-1740	518	6	esfpc	esfpc	PROPN
cblr-1740	518	7	guidelines	guideline	NOUN
cblr-1740	518	8	,	,	PUNCT
cblr-1740	518	9	supra	supra	PROPN
cblr-1740	518	10	note	note	PROPN
cblr-1740	518	11	18	18	NUM
cblr-1740	518	12	.	.	PUNCT
cblr-1740	519	1	xu	xu	PROPN
cblr-1740	519	2	–	–	PUNCT
cblr-1740	519	3	final	final	ADJ
cblr-1740	519	4	466	466	NUM
cblr-1740	519	5	columbia	columbia	PROPN
cblr-1740	519	6	business	business	NOUN
cblr-1740	519	7	law	law	NOUN
cblr-1740	519	8	review	review	NOUN
cblr-1740	520	1	[	[	X
cblr-1740	520	2	vol	vol	NOUN
cblr-1740	520	3	.	.	NOUN
cblr-1740	520	4	2016	2016	NUM
cblr-1740	520	5	california	california	PROPN
cblr-1740	520	6	ii	ii	PROPN
cblr-1740	520	7	(	(	PUNCT
cblr-1740	520	8	2014	2014	NUM
cblr-1740	520	9	)	)	PUNCT
cblr-1740	520	10	california	california	PROPN
cblr-1740	521	1	i	i	PRON
cblr-1740	521	2	(	(	PUNCT
cblr-1740	521	3	2009	2009	NUM
cblr-1740	521	4	)	)	PUNCT
cblr-1740	521	5	new	new	PROPN
cblr-1740	521	6	york	york	PROPN
cblr-1740	521	7	(	(	PUNCT
cblr-1740	521	8	2015	2015	NUM
cblr-1740	521	9	)	)	PUNCT
cblr-1740	521	10	allocation	allocation	NOUN
cblr-1740	521	11	of	of	ADP
cblr-1740	521	12	credits	credit	NOUN
cblr-1740	521	13	(	(	PUNCT
cblr-1740	521	14	1	1	NUM
cblr-1740	521	15	)	)	PUNCT
cblr-1740	521	16	top	top	ADJ
cblr-1740	521	17	200	200	NUM
cblr-1740	521	18	%	%	NOUN
cblr-1740	521	19	of	of	ADP
cblr-1740	521	20	ranked	rank	VERB
cblr-1740	521	21	projects	project	NOUN
cblr-1740	521	22	in	in	ADP
cblr-1740	521	23	terms	term	NOUN
cblr-1740	521	24	of	of	ADP
cblr-1740	521	25	“	"	PUNCT
cblr-1740	521	26	jobs	job	NOUN
cblr-1740	521	27	ratio”135	ratio”135	NOUN
cblr-1740	521	28	asked	ask	VERB
cblr-1740	521	29	for	for	ADP
cblr-1740	521	30	supporting	support	VERB
cblr-1740	521	31	documentation	documentation	NOUN
cblr-1740	521	32	.	.	PUNCT
cblr-1740	522	1	(	(	PUNCT
cblr-1740	522	2	2	2	X
cblr-1740	522	3	)	)	PUNCT
cblr-1740	522	4	highest	high	ADJ
cblr-1740	522	5	ranked	rank	VERB
cblr-1740	522	6	projects	project	NOUN
cblr-1740	522	7	then	then	ADV
cblr-1740	522	8	assigned	assign	VERB
cblr-1740	522	9	tax	tax	NOUN
cblr-1740	522	10	credits	credit	NOUN
cblr-1740	522	11	until	until	SCONJ
cblr-1740	522	12	“	"	PUNCT
cblr-1740	522	13	allocation	allocation	NOUN
cblr-1740	522	14	within	within	ADP
cblr-1740	522	15	each	each	DET
cblr-1740	522	16	category	category	NOUN
cblr-1740	522	17	is	be	AUX
cblr-1740	522	18	exhausted	exhaust	VERB
cblr-1740	522	19	.	.	PUNCT
cblr-1740	522	20	”136	”136	PUNCT
cblr-1740	523	1	(	(	PUNCT
cblr-1740	523	2	3	3	X
cblr-1740	523	3	)	)	PUNCT
cblr-1740	523	4	waitlist	waitlist	NOUN
cblr-1740	523	5	for	for	ADP
cblr-1740	523	6	applicants	applicant	NOUN
cblr-1740	523	7	in	in	ADP
cblr-1740	523	8	the	the	DET
cblr-1740	523	9	top	top	ADJ
cblr-1740	523	10	200	200	NUM
cblr-1740	523	11	%	%	NOUN
cblr-1740	523	12	of	of	ADP
cblr-1740	523	13	jobs	job	NOUN
cblr-1740	523	14	ratios	ratio	NOUN
cblr-1740	523	15	who	who	PRON
cblr-1740	523	16	do	do	AUX
cblr-1740	523	17	not	not	PART
cblr-1740	523	18	receive	receive	VERB
cblr-1740	523	19	tax	tax	NOUN
cblr-1740	523	20	credit	credit	NOUN
cblr-1740	523	21	allocation.137	allocation.137	NOUN
cblr-1740	523	22	lottery	lottery	NOUN
cblr-1740	523	23	system	system	NOUN
cblr-1740	523	24	of	of	ADP
cblr-1740	523	25	allocation	allocation	NOUN
cblr-1740	523	26	.	.	PUNCT
cblr-1740	524	1	(	(	PUNCT
cblr-1740	524	2	1	1	X
cblr-1740	524	3	)	)	PUNCT
cblr-1740	524	4	applications	application	NOUN
cblr-1740	524	5	accepted	accept	VERB
cblr-1740	524	6	on	on	ADP
cblr-1740	524	7	“	"	PUNCT
cblr-1740	524	8	first	first	ADJ
cblr-1740	524	9	-	-	PUNCT
cblr-1740	524	10	come	come	VERB
cblr-1740	524	11	,	,	PUNCT
cblr-1740	524	12	firstserved	firstserve	VERB
cblr-1740	524	13	basis	basis	NOUN
cblr-1740	524	14	”	"	PUNCT
cblr-1740	524	15	based	base	VERB
cblr-1740	524	16	upon	upon	SCONJ
cblr-1740	524	17	date	date	NOUN
cblr-1740	524	18	applications	application	NOUN
cblr-1740	524	19	received	receive	VERB
cblr-1740	524	20	by	by	ADP
cblr-1740	524	21	the	the	DET
cblr-1740	524	22	california	california	PROPN
cblr-1740	524	23	film	film	PROPN
cblr-1740	524	24	commission	commission	PROPN
cblr-1740	524	25	(	(	PUNCT
cblr-1740	524	26	“	"	PUNCT
cblr-1740	524	27	cfc	cfc	PROPN
cblr-1740	524	28	”	"	PUNCT
cblr-1740	524	29	)	)	PUNCT
cblr-1740	524	30	director	director	NOUN
cblr-1740	524	31	.	.	PUNCT
cblr-1740	525	1	(	(	PUNCT
cblr-1740	525	2	2	2	X
cblr-1740	525	3	)	)	PUNCT
cblr-1740	525	4	“	"	PUNCT
cblr-1740	525	5	[	[	X
cblr-1740	525	6	r]andom	r]andom	NOUN
cblr-1740	525	7	selection	selection	NOUN
cblr-1740	525	8	process	process	NOUN
cblr-1740	525	9	administered	administer	VERB
cblr-1740	525	10	by	by	ADP
cblr-1740	525	11	the	the	DET
cblr-1740	525	12	director	director	NOUN
cblr-1740	525	13	of	of	ADP
cblr-1740	525	14	the	the	DET
cblr-1740	525	15	cfc	cfc	NOUN
cblr-1740	525	16	shall	shall	AUX
cblr-1740	525	17	determine	determine	VERB
cblr-1740	525	18	the	the	DET
cblr-1740	525	19	order	order	NOUN
cblr-1740	525	20	of	of	ADP
cblr-1740	525	21	all	all	DET
cblr-1740	525	22	applications	application	NOUN
cblr-1740	525	23	received	receive	VERB
cblr-1740	525	24	on	on	ADP
cblr-1740	525	25	the	the	DET
cblr-1740	525	26	same	same	ADJ
cblr-1740	525	27	date	date	NOUN
cblr-1740	525	28	.	.	PUNCT
cblr-1740	526	1	”138	”138	PROPN
cblr-1740	526	2	first	first	ADV
cblr-1740	526	3	-	-	PUNCT
cblr-1740	526	4	come	come	VERB
cblr-1740	526	5	,	,	PUNCT
cblr-1740	526	6	firstserved	firstserve	VERB
cblr-1740	526	7	system	system	NOUN
cblr-1740	526	8	of	of	ADP
cblr-1740	526	9	allocation	allocation	NOUN
cblr-1740	526	10	,	,	PUNCT
cblr-1740	526	11	based	base	VERB
cblr-1740	526	12	upon	upon	SCONJ
cblr-1740	526	13	“	"	PUNCT
cblr-1740	526	14	receipt	receipt	NOUN
cblr-1740	526	15	of	of	ADP
cblr-1740	526	16	a	a	DET
cblr-1740	526	17	complete	complete	ADJ
cblr-1740	526	18	final	final	ADJ
cblr-1740	526	19	application	application	NOUN
cblr-1740	526	20	”	"	PUNCT
cblr-1740	526	21	for	for	ADP
cblr-1740	526	22	the	the	DET
cblr-1740	526	23	esfpc	esfpc	NOUN
cblr-1740	526	24	and	and	CCONJ
cblr-1740	526	25	upon	upon	SCONJ
cblr-1740	526	26	“	"	PUNCT
cblr-1740	526	27	the	the	DET
cblr-1740	526	28	date	date	NOUN
cblr-1740	526	29	of	of	ADP
cblr-1740	526	30	the	the	DET
cblr-1740	526	31	approval	approval	NOUN
cblr-1740	526	32	of	of	ADP
cblr-1740	526	33	an	an	DET
cblr-1740	526	34	applicant	applicant	NOUN
cblr-1740	526	35	’s	’s	PART
cblr-1740	526	36	final	final	ADJ
cblr-1740	526	37	application	application	NOUN
cblr-1740	526	38	”	"	PUNCT
cblr-1740	526	39	for	for	ADP
cblr-1740	526	40	the	the	DET
cblr-1740	526	41	esfpc	esfpc	NOUN
cblr-1740	526	42	.	.	PUNCT
cblr-1740	527	1	135	135	NUM
cblr-1740	528	1	the	the	DET
cblr-1740	528	2	jobs	job	NOUN
cblr-1740	528	3	ratio	ratio	NOUN
cblr-1740	528	4	is	be	AUX
cblr-1740	528	5	intended	intend	VERB
cblr-1740	528	6	to	to	PART
cblr-1740	528	7	identify	identify	VERB
cblr-1740	528	8	“	"	PUNCT
cblr-1740	528	9	projects	project	NOUN
cblr-1740	528	10	which	which	PRON
cblr-1740	528	11	create	create	VERB
cblr-1740	528	12	the	the	DET
cblr-1740	528	13	most	most	ADJ
cblr-1740	528	14	jobs	job	NOUN
cblr-1740	528	15	and	and	CCONJ
cblr-1740	528	16	increase	increase	VERB
cblr-1740	528	17	economic	economic	ADJ
cblr-1740	528	18	activity	activity	NOUN
cblr-1740	528	19	,	,	PUNCT
cblr-1740	528	20	”	"	PUNCT
cblr-1740	528	21	as	as	SCONJ
cblr-1740	528	22	determined	determine	VERB
cblr-1740	528	23	by	by	ADP
cblr-1740	528	24	“	"	PUNCT
cblr-1740	528	25	qualified	qualified	ADJ
cblr-1740	528	26	wages	wage	NOUN
cblr-1740	528	27	and	and	CCONJ
cblr-1740	528	28	qualified	qualified	ADJ
cblr-1740	528	29	non	non	ADJ
cblr-1740	528	30	-	-	ADJ
cblr-1740	528	31	wage	wage	ADJ
cblr-1740	528	32	expenditures	expenditure	NOUN
cblr-1740	528	33	”	"	PUNCT
cblr-1740	528	34	as	as	ADV
cblr-1740	528	35	well	well	ADV
cblr-1740	528	36	as	as	ADP
cblr-1740	528	37	“	"	PUNCT
cblr-1740	528	38	bonus	bonus	NOUN
cblr-1740	528	39	points	point	NOUN
cblr-1740	528	40	”	"	PUNCT
cblr-1740	528	41	for	for	ADP
cblr-1740	528	42	expenses	expense	NOUN
cblr-1740	528	43	such	such	ADJ
cblr-1740	528	44	as	as	ADP
cblr-1740	528	45	visual	visual	ADJ
cblr-1740	528	46	effects	effect	NOUN
cblr-1740	528	47	.	.	PUNCT
cblr-1740	529	1	cal	cal	X
cblr-1740	529	2	.	.	PUNCT
cblr-1740	530	1	film	film	NOUN
cblr-1740	530	2	comm’n	comm’n	NOUN
cblr-1740	530	3	,	,	PUNCT
cblr-1740	530	4	guidelines	guideline	NOUN
cblr-1740	530	5	2015	2015	NUM
cblr-1740	530	6	,	,	PUNCT
cblr-1740	530	7	supra	supra	PROPN
cblr-1740	530	8	note	note	NOUN
cblr-1740	530	9	38	38	NUM
cblr-1740	530	10	,	,	PUNCT
cblr-1740	530	11	at	at	ADP
cblr-1740	530	12	10	10	NUM
cblr-1740	530	13	.	.	PUNCT
cblr-1740	531	1	“	"	PUNCT
cblr-1740	531	2	to	to	PART
cblr-1740	531	3	determine	determine	VERB
cblr-1740	531	4	the	the	DET
cblr-1740	531	5	jobs	job	NOUN
cblr-1740	531	6	ratio	ratio	NOUN
cblr-1740	531	7	of	of	ADP
cblr-1740	531	8	each	each	DET
cblr-1740	531	9	project	project	NOUN
cblr-1740	531	10	,	,	PUNCT
cblr-1740	531	11	35	35	NUM
cblr-1740	531	12	%	%	NOUN
cblr-1740	531	13	of	of	ADP
cblr-1740	531	14	the	the	DET
cblr-1740	531	15	nonwage	nonwage	ADJ
cblr-1740	531	16	expenditures	expenditure	NOUN
cblr-1740	531	17	are	be	AUX
cblr-1740	531	18	automatically	automatically	ADV
cblr-1740	531	19	added	add	VERB
cblr-1740	531	20	to	to	ADP
cblr-1740	531	21	the	the	DET
cblr-1740	531	22	qualified	qualified	ADJ
cblr-1740	531	23	wage	wage	NOUN
cblr-1740	531	24	amount	amount	NOUN
cblr-1740	531	25	,	,	PUNCT
cblr-1740	531	26	which	which	PRON
cblr-1740	531	27	is	be	AUX
cblr-1740	531	28	then	then	ADV
cblr-1740	531	29	divided	divide	VERB
cblr-1740	531	30	by	by	ADP
cblr-1740	531	31	the	the	DET
cblr-1740	531	32	amount	amount	NOUN
cblr-1740	531	33	of	of	ADP
cblr-1740	531	34	tax	tax	NOUN
cblr-1740	531	35	credits	credit	NOUN
cblr-1740	531	36	requested	request	VERB
cblr-1740	531	37	.	.	PUNCT
cblr-1740	531	38	”	"	PUNCT
cblr-1740	532	1	i	i	PRON
cblr-1740	532	2	d.	d.	PROPN
cblr-1740	532	3	136	136	NUM
cblr-1740	532	4	jobs	job	NOUN
cblr-1740	532	5	ratio	ratio	NOUN
cblr-1740	532	6	calculation	calculation	NOUN
cblr-1740	532	7	and	and	CCONJ
cblr-1740	532	8	ranking	ranking	NOUN
cblr-1740	532	9	,	,	PUNCT
cblr-1740	532	10	cal	cal	PROPN
cblr-1740	532	11	.	.	PUNCT
cblr-1740	533	1	film	film	NOUN
cblr-1740	533	2	comm’n	comm’n	NOUN
cblr-1740	533	3	,	,	PUNCT
cblr-1740	533	4	http://www.film.ca.gov/cfc%20tax%20credit%20job%20ratio%20ranki	http://www.film.ca.gov/cfc%20tax%20credit%20job%20ratio%20ranki	PROPN
cblr-1740	533	5	ng.htm	ng.htm	PROPN
cblr-1740	534	1	[	[	X
cblr-1740	534	2	https://perma.cc/eap2-lcrr	https://perma.cc/eap2-lcrr	PROPN
cblr-1740	534	3	]	]	PUNCT
cblr-1740	534	4	.	.	PUNCT
cblr-1740	535	1	137	137	NUM
cblr-1740	535	2	cal	cal	NOUN
cblr-1740	535	3	.	.	PUNCT
cblr-1740	536	1	film	film	NOUN
cblr-1740	536	2	comm’n	comm’n	NOUN
cblr-1740	536	3	,	,	PUNCT
cblr-1740	536	4	guidelines	guideline	NOUN
cblr-1740	536	5	2015	2015	NUM
cblr-1740	536	6	,	,	PUNCT
cblr-1740	536	7	supra	supra	PROPN
cblr-1740	536	8	note	note	NOUN
cblr-1740	536	9	38	38	NUM
cblr-1740	536	10	,	,	PUNCT
cblr-1740	536	11	at	at	ADP
cblr-1740	536	12	9	9	NUM
cblr-1740	536	13	.	.	PUNCT
cblr-1740	536	14	138	138	NUM
cblr-1740	536	15	cal	cal	NOUN
cblr-1740	536	16	.	.	PUNCT
cblr-1740	537	1	code	code	NOUN
cblr-1740	537	2	regs	reg	NOUN
cblr-1740	537	3	.	.	PUNCT
cblr-1740	538	1	tit	tit	NOUN
cblr-1740	538	2	.	.	PUNCT
cblr-1740	539	1	10	10	NUM
cblr-1740	539	2	,	,	PUNCT
cblr-1740	539	3	§	§	PROPN
cblr-1740	539	4	5501(b	5501(b	NUM
cblr-1740	539	5	)	)	PUNCT
cblr-1740	539	6	(	(	PUNCT
cblr-1740	539	7	2009	2009	NUM
cblr-1740	539	8	)	)	PUNCT
cblr-1740	539	9	.	.	PUNCT
cblr-1740	540	1	xu	xu	PROPN
cblr-1740	540	2	–	–	PUNCT
cblr-1740	540	3	final	final	ADJ
cblr-1740	540	4	no	no	NOUN
cblr-1740	540	5	.	.	PUNCT
cblr-1740	541	1	2:426	2:426	NUM
cblr-1740	541	2	]	]	X
cblr-1740	541	3	film	film	NOUN
cblr-1740	541	4	production	production	NOUN
cblr-1740	541	5	tax	tax	NOUN
cblr-1740	541	6	credits	credit	NOUN
cblr-1740	541	7	467	467	NUM
cblr-1740	541	8	california	california	PROPN
cblr-1740	541	9	ii	ii	PROPN
cblr-1740	541	10	(	(	PUNCT
cblr-1740	541	11	2014	2014	NUM
cblr-1740	541	12	)	)	PUNCT
cblr-1740	542	1	california	california	PROPN
cblr-1740	542	2	i	i	PRON
cblr-1740	542	3	(	(	PUNCT
cblr-1740	542	4	2009	2009	NUM
cblr-1740	542	5	)	)	PUNCT
cblr-1740	542	6	new	new	PROPN
cblr-1740	542	7	york	york	PROPN
cblr-1740	542	8	(	(	PUNCT
cblr-1740	542	9	2015	2015	NUM
cblr-1740	542	10	)	)	PUNCT
cblr-1740	542	11	eligible	eligible	ADJ
cblr-1740	542	12	projects	project	NOUN
cblr-1740	542	13	(	(	PUNCT
cblr-1740	542	14	1	1	X
cblr-1740	542	15	)	)	PUNCT
cblr-1740	542	16	must	must	AUX
cblr-1740	542	17	be	be	AUX
cblr-1740	542	18	one	one	NUM
cblr-1740	542	19	of	of	ADP
cblr-1740	542	20	the	the	DET
cblr-1740	542	21	following	follow	VERB
cblr-1740	542	22	types	type	NOUN
cblr-1740	542	23	of	of	ADP
cblr-1740	542	24	film	film	NOUN
cblr-1740	542	25	and	and	CCONJ
cblr-1740	542	26	meet	meet	VERB
cblr-1740	542	27	the	the	DET
cblr-1740	542	28	following	follow	VERB
cblr-1740	542	29	requirements	requirement	NOUN
cblr-1740	542	30	:	:	PUNCT
cblr-1740	542	31	(	(	PUNCT
cblr-1740	542	32	a	a	X
cblr-1740	542	33	)	)	PUNCT
cblr-1740	542	34	feature	feature	NOUN
cblr-1740	542	35	film	film	NOUN
cblr-1740	542	36			NOUN
cblr-1740	542	37	min	min	NOUN
cblr-1740	542	38	.	.	PROPN
cblr-1740	542	39	$	$	SYM
cblr-1740	542	40	1	1	NUM
cblr-1740	542	41	million	million	NUM
cblr-1740	542	42	budget	budget	NOUN
cblr-1740	542	43	(	(	PUNCT
cblr-1740	542	44	tax	tax	NOUN
cblr-1740	542	45	credits	credit	NOUN
cblr-1740	542	46	apply	apply	VERB
cblr-1740	542	47	to	to	ADP
cblr-1740	542	48	first	first	ADJ
cblr-1740	542	49	$	$	SYM
cblr-1740	542	50	100	100	NUM
cblr-1740	542	51	million	million	NUM
cblr-1740	542	52	)	)	PUNCT
cblr-1740	542	53	(	(	PUNCT
cblr-1740	542	54	b	b	X
cblr-1740	542	55	)	)	PUNCT
cblr-1740	542	56	mow	mow	NOUN
cblr-1740	542	57	or	or	CCONJ
cblr-1740	542	58	mini	mini	NOUN
cblr-1740	542	59	-	-	NOUN
cblr-1740	542	60	series	series	NOUN
cblr-1740	542	61			NOUN
cblr-1740	542	62	min	min	PROPN
cblr-1740	542	63	.	.	PROPN
cblr-1740	542	64	$	$	SYM
cblr-1740	542	65	500k	500k	NUM
cblr-1740	542	66	budget	budget	NOUN
cblr-1740	542	67	(	(	PUNCT
cblr-1740	542	68	c	c	NOUN
cblr-1740	542	69	)	)	PUNCT
cblr-1740	542	70	new	new	ADJ
cblr-1740	542	71	tv	tv	NOUN
cblr-1740	542	72	series	series	PROPN
cblr-1740	542	73			PROPN
cblr-1740	542	74	episode	episode	PROPN
cblr-1740	542	75	>	>	PUNCT
cblr-1740	542	76	40	40	NUM
cblr-1740	542	77	minutes	minute	NOUN
cblr-1740	542	78	excluding	exclude	VERB
cblr-1740	542	79	ads	ad	NOUN
cblr-1740	542	80			X
cblr-1740	542	81	min	min	NOUN
cblr-1740	542	82	.	.	PROPN
cblr-1740	542	83	$	$	SYM
cblr-1740	542	84	1	1	NUM
cblr-1740	542	85	million	million	NUM
cblr-1740	542	86	budget	budget	NOUN
cblr-1740	542	87	per	per	ADP
cblr-1740	542	88	episode	episode	NOUN
cblr-1740	542	89	or	or	CCONJ
cblr-1740	542	90	pilot	pilot	NOUN
cblr-1740	542	91			PRON
cblr-1740	542	92	min	min	PROPN
cblr-1740	542	93	.	.	PROPN
cblr-1740	542	94	$	$	SYM
cblr-1740	542	95	1	1	NUM
cblr-1740	542	96	million	million	NUM
cblr-1740	542	97	budget	budget	NOUN
cblr-1740	542	98			NOUN
cblr-1740	542	99	can	can	AUX
cblr-1740	542	100	be	be	AUX
cblr-1740	542	101	licensed	license	VERB
cblr-1740	542	102	for	for	ADP
cblr-1740	542	103	any	any	DET
cblr-1740	542	104	distribution	distribution	NOUN
cblr-1740	542	105	outlet	outlet	NOUN
cblr-1740	542	106	(	(	PUNCT
cblr-1740	542	107	d	d	NOUN
cblr-1740	542	108	)	)	PUNCT
cblr-1740	542	109	tv	tv	NOUN
cblr-1740	542	110	series	series	NOUN
cblr-1740	542	111	that	that	PRON
cblr-1740	542	112	relocates	relocate	VERB
cblr-1740	542	113	to	to	ADP
cblr-1740	542	114	cal	cal	PROPN
cblr-1740	542	115	.	.	PUNCT
cblr-1740	543	1			X
cblr-1740	543	2	most	most	ADV
cblr-1740	543	3	recent	recent	ADJ
cblr-1740	543	4	season	season	NOUN
cblr-1740	543	5	filmed	film	VERB
cblr-1740	543	6	(	(	PUNCT
cblr-1740	543	7	1	1	X
cblr-1740	543	8	)	)	PUNCT
cblr-1740	543	9	must	must	AUX
cblr-1740	543	10	be	be	AUX
cblr-1740	543	11	one	one	NUM
cblr-1740	543	12	of	of	ADP
cblr-1740	543	13	the	the	DET
cblr-1740	543	14	following	follow	VERB
cblr-1740	543	15	types	type	NOUN
cblr-1740	543	16	of	of	ADP
cblr-1740	543	17	film	film	NOUN
cblr-1740	543	18	and	and	CCONJ
cblr-1740	543	19	meet	meet	VERB
cblr-1740	543	20	the	the	DET
cblr-1740	543	21	following	follow	VERB
cblr-1740	543	22	requirements	requirement	NOUN
cblr-1740	543	23	:	:	PUNCT
cblr-1740	543	24	(	(	PUNCT
cblr-1740	543	25	a	a	X
cblr-1740	543	26	)	)	PUNCT
cblr-1740	543	27	feature	feature	NOUN
cblr-1740	543	28	film	film	NOUN
cblr-1740	543	29	:	:	PUNCT
cblr-1740	543	30			NOUN
cblr-1740	543	31	min	min	PROPN
cblr-1740	543	32	.	.	PROPN
cblr-1740	543	33	$	$	SYM
cblr-1740	543	34	1	1	NUM
cblr-1740	543	35	million	million	NUM
cblr-1740	543	36	,	,	PUNCT
cblr-1740	543	37	max	max	PROPN
cblr-1740	543	38	.	.	PUNCT
cblr-1740	544	1	$	$	SYM
cblr-1740	544	2	75	75	NUM
cblr-1740	544	3	million	million	NUM
cblr-1740	544	4	production	production	NOUN
cblr-1740	544	5	budget	budget	NOUN
cblr-1740	544	6	(	(	PUNCT
cblr-1740	544	7	b	b	NOUN
cblr-1740	544	8	)	)	PUNCT
cblr-1740	544	9	mow	mow	NOUN
cblr-1740	544	10	or	or	CCONJ
cblr-1740	544	11	mini	mini	NOUN
cblr-1740	544	12	-	-	NOUN
cblr-1740	544	13	series	series	NOUN
cblr-1740	544	14			NOUN
cblr-1740	544	15	min	min	PROPN
cblr-1740	544	16	.	.	PROPN
cblr-1740	544	17	$	$	SYM
cblr-1740	544	18	500k	500k	NUM
cblr-1740	544	19	budget	budget	NOUN
cblr-1740	544	20	(	(	PUNCT
cblr-1740	544	21	c	c	NOUN
cblr-1740	544	22	)	)	PUNCT
cblr-1740	544	23	new	new	ADJ
cblr-1740	544	24	tv	tv	NOUN
cblr-1740	544	25	series	series	PROPN
cblr-1740	544	26			PROPN
cblr-1740	544	27	episode	episode	PROPN
cblr-1740	544	28	>	>	PROPN
cblr-1740	544	29	60	60	NUM
cblr-1740	544	30	minutes	minute	NOUN
cblr-1740	544	31	including	include	VERB
cblr-1740	544	32	ads	ad	NOUN
cblr-1740	544	33			PRON
cblr-1740	544	34	min	min	NOUN
cblr-1740	544	35	.	.	PROPN
cblr-1740	544	36	$	$	SYM
cblr-1740	544	37	1	1	NUM
cblr-1740	544	38	million	million	NUM
cblr-1740	544	39	budget	budget	NOUN
cblr-1740	544	40	per	per	ADP
cblr-1740	544	41	season	season	NOUN
cblr-1740	544	42			NOUN
cblr-1740	544	43	must	must	AUX
cblr-1740	544	44	be	be	AUX
cblr-1740	544	45	licensed	license	VERB
cblr-1740	544	46	for	for	ADP
cblr-1740	544	47	original	original	ADJ
cblr-1740	544	48	distribution	distribution	NOUN
cblr-1740	544	49	on	on	ADP
cblr-1740	544	50	basic	basic	ADJ
cblr-1740	544	51	cable	cable	NOUN
cblr-1740	544	52	(	(	PUNCT
cblr-1740	544	53	d	d	NOUN
cblr-1740	544	54	)	)	PUNCT
cblr-1740	544	55	tv	tv	NOUN
cblr-1740	544	56	series	series	NOUN
cblr-1740	544	57	that	that	PRON
cblr-1740	544	58	relocates	relocate	VERB
cblr-1740	544	59	to	to	ADP
cblr-1740	544	60	cal	cal	PROPN
cblr-1740	544	61	.	.	PUNCT
cblr-1740	545	1			X
cblr-1740	545	2	all	all	DET
cblr-1740	545	3	prior	prior	ADJ
cblr-1740	545	4	season(s	season(s	NOUN
cblr-1740	545	5	)	)	PUNCT
cblr-1740	545	6	filmed	film	VERB
cblr-1740	545	7	outside	outside	ADP
cblr-1740	545	8	cal	cal	PROPN
cblr-1740	545	9	.	.	PUNCT
cblr-1740	546	1			X
cblr-1740	547	1	no	no	DET
cblr-1740	547	2	episode	episode	NOUN
cblr-1740	547	3	length	length	NOUN
cblr-1740	547	4	req	req	PROPN
cblr-1740	547	5	.	.	PUNCT
cblr-1740	548	1			PUNCT
cblr-1740	549	1	no	no	DET
cblr-1740	549	2	min	min	NOUN
cblr-1740	549	3	.	.	PROPN
cblr-1740	549	4	(	(	PUNCT
cblr-1740	549	5	1	1	X
cblr-1740	549	6	)	)	PUNCT
cblr-1740	549	7	must	must	AUX
cblr-1740	549	8	be	be	AUX
cblr-1740	549	9	one	one	NUM
cblr-1740	549	10	of	of	ADP
cblr-1740	549	11	the	the	DET
cblr-1740	549	12	following	follow	VERB
cblr-1740	549	13	types	type	NOUN
cblr-1740	549	14	of	of	ADP
cblr-1740	549	15	film	film	NOUN
cblr-1740	549	16	:	:	PUNCT
cblr-1740	549	17	(	(	PUNCT
cblr-1740	549	18	a	a	X
cblr-1740	549	19	)	)	PUNCT
cblr-1740	549	20	feature	feature	NOUN
cblr-1740	549	21	film	film	NOUN
cblr-1740	549	22	(	(	PUNCT
cblr-1740	549	23	b	b	NOUN
cblr-1740	549	24	)	)	PUNCT
cblr-1740	549	25	tv	tv	NOUN
cblr-1740	549	26	series	series	NOUN
cblr-1740	549	27	(	(	PUNCT
cblr-1740	549	28	c	c	NOUN
cblr-1740	549	29	)	)	PUNCT
cblr-1740	549	30	relocated	relocate	VERB
cblr-1740	549	31	tv	tv	NOUN
cblr-1740	549	32	series	series	NOUN
cblr-1740	549	33	(	(	PUNCT
cblr-1740	549	34	d	d	NOUN
cblr-1740	549	35	)	)	PUNCT
cblr-1740	549	36	tv	tv	NOUN
cblr-1740	549	37	pilot	pilot	NOUN
cblr-1740	549	38	(	(	PUNCT
cblr-1740	549	39	e	e	NOUN
cblr-1740	549	40	)	)	PUNCT
cblr-1740	549	41	tv	tv	NOUN
cblr-1740	549	42	movie	movie	NOUN
cblr-1740	549	43	(	(	PUNCT
cblr-1740	549	44	exclusions	exclusion	NOUN
cblr-1740	549	45	:	:	PUNCT
cblr-1740	549	46	documentaries	documentary	NOUN
cblr-1740	549	47	,	,	PUNCT
cblr-1740	549	48	news	news	NOUN
cblr-1740	549	49	,	,	PUNCT
cblr-1740	549	50	talk	talk	NOUN
cblr-1740	549	51	shows	show	NOUN
cblr-1740	549	52	,	,	PUNCT
cblr-1740	549	53	instructional	instructional	ADJ
cblr-1740	549	54	videos	video	NOUN
cblr-1740	549	55	,	,	PUNCT
cblr-1740	549	56	sports	sport	NOUN
cblr-1740	549	57	shows	show	NOUN
cblr-1740	549	58	/	/	SYM
cblr-1740	549	59	events	event	NOUN
cblr-1740	549	60	,	,	PUNCT
cblr-1740	549	61	daytime	daytime	ADJ
cblr-1740	549	62	soap	soap	NOUN
cblr-1740	549	63	operas	opera	NOUN
cblr-1740	549	64	,	,	PUNCT
cblr-1740	549	65	reality	reality	NOUN
cblr-1740	549	66	programs	program	NOUN
cblr-1740	549	67	,	,	PUNCT
cblr-1740	549	68	commercials	commercial	NOUN
cblr-1740	549	69	,	,	PUNCT
cblr-1740	549	70	and	and	CCONJ
cblr-1740	549	71	music	music	NOUN
cblr-1740	549	72	videos	video	NOUN
cblr-1740	549	73	,	,	PUNCT
cblr-1740	549	74	among	among	ADP
cblr-1740	549	75	others	other	NOUN
cblr-1740	549	76	.	.	PUNCT
cblr-1740	549	77	)	)	PUNCT
cblr-1740	550	1	(	(	PUNCT
cblr-1740	550	2	2	2	X
cblr-1740	550	3	)	)	PUNCT
cblr-1740	550	4	additional	additional	ADJ
cblr-1740	550	5	requirements	requirement	NOUN
cblr-1740	550	6	:	:	PUNCT
cblr-1740	550	7	(	(	PUNCT
cblr-1740	550	8	a	a	X
cblr-1740	550	9	)	)	PUNCT
cblr-1740	550	10	if	if	SCONJ
cblr-1740	550	11	production	production	NOUN
cblr-1740	550	12	budget	budget	NOUN
cblr-1740	550	13	is	be	AUX
cblr-1740	550	14	over	over	ADP
cblr-1740	550	15	$	$	SYM
cblr-1740	550	16	15	15	NUM
cblr-1740	550	17	million	million	NUM
cblr-1740	550	18	or	or	CCONJ
cblr-1740	550	19	film	film	NOUN
cblr-1740	550	20	is	be	AUX
cblr-1740	550	21	being	be	AUX
cblr-1740	550	22	produced	produce	VERB
cblr-1740	550	23	by	by	ADP
cblr-1740	550	24	a	a	DET
cblr-1740	550	25	company	company	NOUN
cblr-1740	550	26	that	that	PRON
cblr-1740	550	27	is	be	AUX
cblr-1740	550	28	more	more	ADJ
cblr-1740	550	29	than	than	ADP
cblr-1740	550	30	5	5	NUM
cblr-1740	550	31	%	%	NOUN
cblr-1740	550	32	publicly	publicly	ADV
cblr-1740	550	33	owned	own	VERB
cblr-1740	550	34	,	,	PUNCT
cblr-1740	550	35	then	then	ADV
cblr-1740	550	36	min	min	PROPN
cblr-1740	550	37	.	.	PROPN
cblr-1740	550	38	10	10	NUM
cblr-1740	550	39	%	%	NOUN
cblr-1740	550	40	of	of	ADP
cblr-1740	550	41	total	total	ADJ
cblr-1740	550	42	principal	principal	ADJ
cblr-1740	550	43	photography	photography	NOUN
cblr-1740	550	44	shooting	shoot	VERB
cblr-1740	550	45	days	day	NOUN
cblr-1740	550	46	must	must	AUX
cblr-1740	550	47	be	be	AUX
cblr-1740	550	48	at	at	ADP
cblr-1740	550	49	a	a	DET
cblr-1740	550	50	xu	xu	PROPN
cblr-1740	550	51	–	–	PUNCT
cblr-1740	550	52	final	final	ADJ
cblr-1740	550	53	468	468	NUM
cblr-1740	550	54	columbia	columbia	PROPN
cblr-1740	550	55	business	business	NOUN
cblr-1740	550	56	law	law	PROPN
cblr-1740	550	57	review	review	NOUN
cblr-1740	551	1	[	[	X
cblr-1740	551	2	vol	vol	NOUN
cblr-1740	551	3	.	.	NOUN
cblr-1740	551	4	2016	2016	NUM
cblr-1740	551	5	california	california	PROPN
cblr-1740	551	6	ii	ii	PROPN
cblr-1740	551	7	(	(	PUNCT
cblr-1740	551	8	2014	2014	NUM
cblr-1740	551	9	)	)	PUNCT
cblr-1740	551	10	california	california	PROPN
cblr-1740	552	1	i	i	PRON
cblr-1740	552	2	(	(	PUNCT
cblr-1740	552	3	2009	2009	NUM
cblr-1740	552	4	)	)	PUNCT
cblr-1740	552	5	new	new	PROPN
cblr-1740	552	6	york	york	PROPN
cblr-1740	552	7	(	(	PUNCT
cblr-1740	552	8	2015	2015	NUM
cblr-1740	552	9	)	)	PUNCT
cblr-1740	552	10	outside	outside	ADP
cblr-1740	552	11	cal	cal	PROPN
cblr-1740	552	12	.	.	PUNCT
cblr-1740	553	1			X
cblr-1740	554	1	no	no	DET
cblr-1740	554	2	episode	episode	NOUN
cblr-1740	554	3	length	length	NOUN
cblr-1740	554	4	req	req	PROPN
cblr-1740	554	5	.	.	PUNCT
cblr-1740	555	1			PUNCT
cblr-1740	556	1	no	no	DET
cblr-1740	556	2	min	min	NOUN
cblr-1740	556	3	.	.	PROPN
cblr-1740	556	4	budget	budget	NOUN
cblr-1740	556	5			NOUN
cblr-1740	557	1	any	any	DET
cblr-1740	557	2	media	media	NOUN
cblr-1740	557	3	outlet	outlet	NOUN
cblr-1740	557	4	(	(	PUNCT
cblr-1740	557	5	e	e	NOUN
cblr-1740	557	6	)	)	PUNCT
cblr-1740	557	7	independent	independent	ADJ
cblr-1740	557	8	film	film	NOUN
cblr-1740	557	9	,	,	PUNCT
cblr-1740	557	10	tv	tv	NOUN
cblr-1740	557	11	series	series	NOUN
cblr-1740	557	12	,	,	PUNCT
cblr-1740	557	13	mini	mini	NOUN
cblr-1740	557	14	-	-	NOUN
cblr-1740	557	15	series	series	NOUN
cblr-1740	557	16	,	,	PUNCT
cblr-1740	557	17	or	or	CCONJ
cblr-1740	557	18	mow	mow	VERB
cblr-1740	557	19			NOUN
cblr-1740	557	20	min	min	PROPN
cblr-1740	557	21	.	.	PROPN
cblr-1740	557	22	$	$	SYM
cblr-1740	557	23	1	1	NUM
cblr-1740	557	24	million	million	NUM
cblr-1740	557	25	budget	budget	NOUN
cblr-1740	557	26			NOUN
cblr-1740	557	27	must	must	AUX
cblr-1740	557	28	be	be	AUX
cblr-1740	557	29	produced	produce	VERB
cblr-1740	557	30	by	by	ADP
cblr-1740	557	31	non	non	ADJ
cblr-1740	557	32	-	-	ADJ
cblr-1740	557	33	publicly	publicly	ADV
cblr-1740	557	34	traded	trade	VERB
cblr-1740	557	35	company	company	NOUN
cblr-1740	557	36			NOUN
cblr-1740	557	37	publicly	publicly	ADV
cblr-1740	557	38	traded	trade	VERB
cblr-1740	557	39	companies	company	NOUN
cblr-1740	557	40	must	must	AUX
cblr-1740	557	41	not	not	PART
cblr-1740	557	42	own	own	VERB
cblr-1740	557	43	>	>	PUNCT
cblr-1740	557	44	25	25	NUM
cblr-1740	557	45	%	%	NOUN
cblr-1740	557	46	of	of	ADP
cblr-1740	557	47	producing	produce	VERB
cblr-1740	557	48	company	company	NOUN
cblr-1740	557	49	and	and	CCONJ
cblr-1740	557	50	(	(	PUNCT
cblr-1740	557	51	2	2	X
cblr-1740	557	52	)	)	PUNCT
cblr-1740	557	53	must	must	AUX
cblr-1740	557	54	meet	meet	VERB
cblr-1740	557	55	75	75	NUM
cblr-1740	557	56	%	%	NOUN
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cblr-1740	557	58	(	(	PUNCT
cblr-1740	557	59	a	a	X
cblr-1740	557	60	)	)	PUNCT
cblr-1740	557	61	75	75	NUM
cblr-1740	557	62	%	%	NOUN
cblr-1740	557	63	of	of	ADP
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cblr-1740	557	65	photography	photography	NOUN
cblr-1740	557	66	days139	days139	PROPN
cblr-1740	557	67	budget	budget	NOUN
cblr-1740	557	68			NOUN
cblr-1740	557	69	any	any	DET
cblr-1740	557	70	media	media	NOUN
cblr-1740	557	71	outlet	outlet	NOUN
cblr-1740	557	72			NOUN
cblr-1740	557	73	tv	tv	PROPN
cblr-1740	557	74	pilots	pilot	NOUN
cblr-1740	557	75	ineligible	ineligible	ADJ
cblr-1740	557	76	(	(	PUNCT
cblr-1740	557	77	e	e	NOUN
cblr-1740	557	78	)	)	PUNCT
cblr-1740	557	79	independent	independent	ADJ
cblr-1740	557	80	film	film	NOUN
cblr-1740	557	81	,	,	PUNCT
cblr-1740	557	82	tv	tv	NOUN
cblr-1740	557	83	series	series	NOUN
cblr-1740	557	84	,	,	PUNCT
cblr-1740	557	85	mini	mini	NOUN
cblr-1740	557	86	-	-	NOUN
cblr-1740	557	87	series	series	NOUN
cblr-1740	557	88	,	,	PUNCT
cblr-1740	557	89	or	or	CCONJ
cblr-1740	557	90	mow	mow	VERB
cblr-1740	557	91			NOUN
cblr-1740	557	92	min	min	PROPN
cblr-1740	557	93	.	.	PROPN
cblr-1740	557	94	$	$	SYM
cblr-1740	557	95	1	1	NUM
cblr-1740	557	96	million	million	NUM
cblr-1740	557	97	production	production	NOUN
cblr-1740	557	98	budget	budget	NOUN
cblr-1740	557	99			X
cblr-1740	557	100	max	max	PROPN
cblr-1740	557	101	.	.	PUNCT
cblr-1740	558	1	$	$	SYM
cblr-1740	558	2	10	10	NUM
cblr-1740	558	3	million	million	NUM
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cblr-1740	558	6	budget	budget	NOUN
cblr-1740	558	7			NOUN
cblr-1740	558	8	must	must	AUX
cblr-1740	558	9	be	be	AUX
cblr-1740	558	10	produced	produce	VERB
cblr-1740	558	11	by	by	ADP
cblr-1740	558	12	non	non	ADJ
cblr-1740	558	13	-	-	ADJ
cblr-1740	558	14	publicly	publicly	ADV
cblr-1740	558	15	traded	trade	VERB
cblr-1740	558	16	company	company	NOUN
cblr-1740	558	17			NOUN
cblr-1740	558	18	publicly	publicly	ADV
cblr-1740	558	19	traded	trade	VERB
cblr-1740	558	20	companies	company	NOUN
cblr-1740	558	21	must	must	AUX
cblr-1740	558	22	not	not	PART
cblr-1740	558	23	own	own	VERB
cblr-1740	558	24	>	>	PUNCT
cblr-1740	558	25	25	25	NUM
cblr-1740	558	26	%	%	NOUN
cblr-1740	558	27	of	of	ADP
cblr-1740	558	28	producing	produce	VERB
cblr-1740	558	29	company	company	NOUN
cblr-1740	558	30	and	and	CCONJ
cblr-1740	558	31	(	(	PUNCT
cblr-1740	558	32	2	2	X
cblr-1740	558	33	)	)	PUNCT
cblr-1740	558	34	must	must	AUX
cblr-1740	558	35	qualified	qualified	ADJ
cblr-1740	558	36	production	production	NOUN
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cblr-1740	558	38	(	(	PUNCT
cblr-1740	558	39	“	"	PUNCT
cblr-1740	558	40	qpf”)140	qpf”)140	ADV
cblr-1740	558	41	in	in	ADP
cblr-1740	558	42	new	new	PROPN
cblr-1740	558	43	york	york	PROPN
cblr-1740	558	44	state	state	PROPN
cblr-1740	558	45	(	(	PUNCT
cblr-1740	558	46	“	"	PUNCT
cblr-1740	558	47	nys	ny	NOUN
cblr-1740	558	48	”	"	PUNCT
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cblr-1740	558	50	.	.	PUNCT
cblr-1740	559	1	(	(	PUNCT
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cblr-1740	559	3	:	:	PUNCT
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cblr-1740	559	5	.	.	PUNCT
cblr-1740	559	6	)	)	PUNCT
cblr-1740	560	1	(	(	PUNCT
cblr-1740	560	2	b	b	X
cblr-1740	560	3	)	)	PUNCT
cblr-1740	560	4	if	if	SCONJ
cblr-1740	560	5	production	production	NOUN
cblr-1740	560	6	budget	budget	NOUN
cblr-1740	560	7	is	be	AUX
cblr-1740	560	8	less	less	ADJ
cblr-1740	560	9	than	than	ADP
cblr-1740	560	10	$	$	SYM
cblr-1740	560	11	15	15	NUM
cblr-1740	560	12	million	million	NUM
cblr-1740	560	13	and	and	CCONJ
cblr-1740	560	14	film	film	NOUN
cblr-1740	560	15	is	be	AUX
cblr-1740	560	16	being	be	AUX
cblr-1740	560	17	produced	produce	VERB
cblr-1740	560	18	by	by	ADP
cblr-1740	560	19	independently	independently	ADV
cblr-1740	560	20	owned	own	VERB
cblr-1740	560	21	companies	company	NOUN
cblr-1740	560	22	,	,	PUNCT
cblr-1740	560	23	then	then	ADV
cblr-1740	560	24	must	must	AUX
cblr-1740	560	25	shoot	shoot	VERB
cblr-1740	560	26	min	min	PROPN
cblr-1740	560	27	.	.	PROPN
cblr-1740	560	28	1	1	NUM
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cblr-1740	560	30	of	of	ADP
cblr-1740	560	31	principal	principal	ADJ
cblr-1740	560	32	photography	photography	NOUN
cblr-1740	560	33	at	at	ADP
cblr-1740	560	34	a	a	DET
cblr-1740	560	35	qpf	qpf	PROPN
cblr-1740	560	36	.	.	PUNCT
cblr-1740	561	1	(	(	PUNCT
cblr-1740	561	2	c	c	X
cblr-1740	561	3	)	)	PUNCT
cblr-1740	561	4	if	if	SCONJ
cblr-1740	561	5	a	a	DET
cblr-1740	561	6	pilot	pilot	NOUN
cblr-1740	561	7	,	,	PUNCT
cblr-1740	561	8	then	then	ADV
cblr-1740	561	9	must	must	AUX
cblr-1740	561	10	shoot	shoot	VERB
cblr-1740	561	11	min	min	PROPN
cblr-1740	561	12	.	.	PROPN
cblr-1740	561	13	1	1	NUM
cblr-1740	561	14	day	day	NOUN
cblr-1740	561	15	of	of	ADP
cblr-1740	561	16	principal	principal	ADJ
cblr-1740	561	17	photography	photography	NOUN
cblr-1740	561	18	at	at	ADP
cblr-1740	561	19	a	a	DET
cblr-1740	561	20	qpf	qpf	NOUN
cblr-1740	561	21	and	and	CCONJ
cblr-1740	561	22	75	75	NUM
cblr-1740	561	23	%	%	NOUN
cblr-1740	561	24	of	of	ADP
cblr-1740	561	25	all	all	DET
cblr-1740	561	26	production	production	NOUN
cblr-1740	561	27	expenses	expense	NOUN
cblr-1740	561	28	at	at	ADP
cblr-1740	561	29	all	all	DET
cblr-1740	561	30	facilities	facility	NOUN
cblr-1740	561	31	utilized	utilize	VERB
cblr-1740	561	32	must	must	AUX
cblr-1740	561	33	be	be	AUX
cblr-1740	561	34	related	relate	VERB
cblr-1740	561	35	to	to	ADP
cblr-1740	561	36	filming	film	VERB
cblr-1740	561	37	at	at	ADP
cblr-1740	561	38	qpf	qpf	PROPN
cblr-1740	561	39	.	.	PUNCT
cblr-1740	562	1	(	(	PUNCT
cblr-1740	562	2	d	d	X
cblr-1740	562	3	)	)	PUNCT
cblr-1740	562	4	if	if	SCONJ
cblr-1740	562	5	more	more	ADJ
cblr-1740	562	6	than	than	ADP
cblr-1740	562	7	one	one	NUM
cblr-1740	562	8	production	production	NOUN
cblr-1740	562	9	139	139	NUM
cblr-1740	562	10	principal	principal	ADJ
cblr-1740	562	11	photography	photography	NOUN
cblr-1740	562	12	does	do	AUX
cblr-1740	562	13	not	not	PART
cblr-1740	562	14	include	include	VERB
cblr-1740	562	15	filming	filming	NOUN
cblr-1740	562	16	of	of	ADP
cblr-1740	562	17	primarily	primarily	ADV
cblr-1740	562	18	backgrounds	background	NOUN
cblr-1740	562	19	,	,	PUNCT
cblr-1740	562	20	visual	visual	ADJ
cblr-1740	562	21	effects	effect	NOUN
cblr-1740	562	22	,	,	PUNCT
cblr-1740	562	23	action	action	NOUN
cblr-1740	562	24	and/or	and/or	CCONJ
cblr-1740	562	25	crowd	crowd	NOUN
cblr-1740	562	26	scenes	scene	NOUN
cblr-1740	562	27	by	by	ADP
cblr-1740	562	28	the	the	DET
cblr-1740	562	29	second	second	ADJ
cblr-1740	562	30	,	,	PUNCT
cblr-1740	562	31	xu	xu	PROPN
cblr-1740	562	32	–	–	PUNCT
cblr-1740	562	33	final	final	ADJ
cblr-1740	562	34	no	no	NOUN
cblr-1740	562	35	.	.	PUNCT
cblr-1740	562	36	2:426	2:426	NUM
cblr-1740	562	37	]	]	X
cblr-1740	562	38	film	film	NOUN
cblr-1740	562	39	production	production	NOUN
cblr-1740	562	40	tax	tax	NOUN
cblr-1740	562	41	credits	credit	NOUN
cblr-1740	562	42	469	469	NUM
cblr-1740	562	43	california	california	PROPN
cblr-1740	562	44	ii	ii	PROPN
cblr-1740	562	45	(	(	PUNCT
cblr-1740	562	46	2014	2014	NUM
cblr-1740	562	47	)	)	PUNCT
cblr-1740	563	1	california	california	PROPN
cblr-1740	563	2	i	i	PRON
cblr-1740	563	3	(	(	PUNCT
cblr-1740	563	4	2009	2009	NUM
cblr-1740	563	5	)	)	PUNCT
cblr-1740	563	6	new	new	PROPN
cblr-1740	563	7	york	york	PROPN
cblr-1740	563	8	(	(	PUNCT
cblr-1740	563	9	2015	2015	NUM
cblr-1740	563	10	)	)	PUNCT
cblr-1740	563	11	must	must	AUX
cblr-1740	563	12	occur	occur	VERB
cblr-1740	563	13	wholly	wholly	ADV
cblr-1740	563	14	in	in	ADP
cblr-1740	563	15	cal	cal	PROPN
cblr-1740	563	16	.	.	PUNCT
cblr-1740	564	1	or	or	CCONJ
cblr-1740	564	2	(	(	PUNCT
cblr-1740	564	3	b	b	NOUN
cblr-1740	564	4	)	)	PUNCT
cblr-1740	564	5	75	75	NUM
cblr-1740	564	6	%	%	NOUN
cblr-1740	564	7	of	of	ADP
cblr-1740	564	8	production	production	NOUN
cblr-1740	564	9	budget	budget	NOUN
cblr-1740	564	10	must	must	AUX
cblr-1740	564	11	be	be	AUX
cblr-1740	564	12	used	use	VERB
cblr-1740	564	13	for	for	ADP
cblr-1740	564	14	goods	good	NOUN
cblr-1740	564	15	,	,	PUNCT
cblr-1740	564	16	services	service	NOUN
cblr-1740	564	17	,	,	PUNCT
cblr-1740	564	18	and/or	and/or	CCONJ
cblr-1740	564	19	wages	wage	NOUN
cblr-1740	564	20	in	in	ADP
cblr-1740	564	21	cal	cal	PROPN
cblr-1740	564	22	.	.	PUNCT
cblr-1740	565	1	meet	meet	VERB
cblr-1740	565	2	75	75	NUM
cblr-1740	565	3	%	%	NOUN
cblr-1740	565	4	test	test	NOUN
cblr-1740	565	5	(	(	PUNCT
cblr-1740	565	6	a	a	X
cblr-1740	565	7	)	)	PUNCT
cblr-1740	565	8	75	75	NUM
cblr-1740	565	9	%	%	NOUN
cblr-1740	565	10	of	of	ADP
cblr-1740	565	11	principal	principal	ADJ
cblr-1740	565	12	photography	photography	NOUN
cblr-1740	565	13	days	day	NOUN
cblr-1740	565	14	must	must	AUX
cblr-1740	565	15	occur	occur	VERB
cblr-1740	565	16	wholly	wholly	ADV
cblr-1740	565	17	in	in	ADP
cblr-1740	565	18	cal	cal	PROPN
cblr-1740	565	19	.	.	PUNCT
cblr-1740	566	1	or	or	CCONJ
cblr-1740	566	2	(	(	PUNCT
cblr-1740	566	3	b	b	NOUN
cblr-1740	566	4	)	)	PUNCT
cblr-1740	566	5	75	75	NUM
cblr-1740	566	6	%	%	NOUN
cblr-1740	566	7	of	of	ADP
cblr-1740	566	8	production	production	NOUN
cblr-1740	566	9	budget	budget	NOUN
cblr-1740	566	10	must	must	AUX
cblr-1740	566	11	be	be	AUX
cblr-1740	566	12	used	use	VERB
cblr-1740	566	13	for	for	ADP
cblr-1740	566	14	goods	good	NOUN
cblr-1740	566	15	,	,	PUNCT
cblr-1740	566	16	services	service	NOUN
cblr-1740	566	17	,	,	PUNCT
cblr-1740	566	18	and/or	and/or	CCONJ
cblr-1740	566	19	wages	wage	NOUN
cblr-1740	566	20	in	in	ADP
cblr-1740	566	21	cal	cal	PROPN
cblr-1740	566	22	.	.	PUNCT
cblr-1740	567	1	facility	facility	NOUN
cblr-1740	567	2	used	use	VERB
cblr-1740	567	3	,	,	PUNCT
cblr-1740	567	4	then	then	ADV
cblr-1740	567	5	75	75	NUM
cblr-1740	567	6	%	%	NOUN
cblr-1740	567	7	of	of	ADP
cblr-1740	567	8	all	all	DET
cblr-1740	567	9	qualified	qualified	ADJ
cblr-1740	567	10	costs	cost	NOUN
cblr-1740	567	11	incurred	incur	VERB
cblr-1740	567	12	must	must	AUX
cblr-1740	567	13	be	be	AUX
cblr-1740	567	14	incurred	incur	VERB
cblr-1740	567	15	at	at	ADP
cblr-1740	567	16	a	a	DET
cblr-1740	567	17	qpf	qpf	PROPN
cblr-1740	567	18	.	.	PUNCT
cblr-1740	568	1	(	(	PUNCT
cblr-1740	568	2	3	3	X
cblr-1740	568	3	)	)	PUNCT
cblr-1740	568	4	a	a	DET
cblr-1740	568	5	film	film	NOUN
cblr-1740	568	6	production	production	NOUN
cblr-1740	568	7	company	company	NOUN
cblr-1740	568	8	can	can	AUX
cblr-1740	568	9	qualify	qualify	VERB
cblr-1740	568	10	for	for	ADP
cblr-1740	568	11	postproduction	postproduction	NOUN
cblr-1740	568	12	credit	credit	NOUN
cblr-1740	568	13	if	if	SCONJ
cblr-1740	568	14	:	:	PUNCT
cblr-1740	568	15	(	(	PUNCT
cblr-1740	568	16	a	a	X
cblr-1740	568	17	)	)	PUNCT
cblr-1740	568	18	visual	visual	ADJ
cblr-1740	568	19	fx	fx	NOUN
cblr-1740	568	20	and	and	CCONJ
cblr-1740	568	21	animation	animation	NOUN
cblr-1740	568	22	costs	cost	NOUN
cblr-1740	568	23	incurred	incur	VERB
cblr-1740	568	24	at	at	ADP
cblr-1740	568	25	a	a	DET
cblr-1740	568	26	qualified	qualified	ADJ
cblr-1740	568	27	postproduction	postproduction	NOUN
cblr-1740	568	28	facility	facility	NOUN
cblr-1740	568	29	in	in	ADP
cblr-1740	568	30	nys	nys	PROPN
cblr-1740	568	31	are	be	AUX
cblr-1740	568	32	min	min	PROPN
cblr-1740	568	33	.	.	PROPN
cblr-1740	568	34	20	20	NUM
cblr-1740	568	35	%	%	NOUN
cblr-1740	568	36	total	total	NOUN
cblr-1740	568	37	such	such	ADJ
cblr-1740	568	38	costs	cost	NOUN
cblr-1740	568	39	or	or	CCONJ
cblr-1740	568	40	min	min	NOUN
cblr-1740	568	41	.	.	PROPN
cblr-1740	568	42	$	$	SYM
cblr-1740	568	43	3	3	NUM
cblr-1740	568	44	million	million	NUM
cblr-1740	568	45	dollars	dollar	NOUN
cblr-1740	568	46	or	or	CCONJ
cblr-1740	568	47	(	(	PUNCT
cblr-1740	568	48	b	b	NOUN
cblr-1740	568	49	)	)	PUNCT
cblr-1740	568	50	qualified	qualified	ADJ
cblr-1740	568	51	post	post	ADJ
cblr-1740	568	52	-	-	ADJ
cblr-1740	568	53	production	production	ADJ
cblr-1740	568	54	costs	cost	NOUN
cblr-1740	568	55	incurred	incur	VERB
cblr-1740	568	56	at	at	ADP
cblr-1740	568	57	post	post	ADJ
cblr-1740	568	58	-	-	ADJ
cblr-1740	568	59	production	production	ADJ
cblr-1740	568	60	facilities	facility	NOUN
cblr-1740	568	61	in	in	ADP
cblr-1740	568	62	nys	ny	NOUN
cblr-1740	568	63	make	make	VERB
cblr-1740	568	64	up	up	ADP
cblr-1740	568	65	min	min	NOUN
cblr-1740	568	66	.	.	PROPN
cblr-1740	568	67	75	75	NUM
cblr-1740	568	68	%	%	NOUN
cblr-1740	568	69	of	of	ADP
cblr-1740	568	70	total	total	ADJ
cblr-1740	568	71	postproduction	postproduction	NOUN
cblr-1740	568	72	cost	cost	NOUN
cblr-1740	568	73	.	.	PUNCT
cblr-1740	569	1	stunt	stunt	VERB
cblr-1740	569	2	or	or	CCONJ
cblr-1740	569	3	visual	visual	ADJ
cblr-1740	569	4	effects	effect	NOUN
cblr-1740	569	5	units	unit	NOUN
cblr-1740	569	6	.	.	PUNCT
cblr-1740	570	1	cal	cal	X
cblr-1740	570	2	.	.	PUNCT
cblr-1740	571	1	film	film	NOUN
cblr-1740	571	2	comm’n	comm’n	NOUN
cblr-1740	571	3	,	,	PUNCT
cblr-1740	571	4	guidelines	guideline	NOUN
cblr-1740	571	5	2015	2015	NUM
cblr-1740	571	6	,	,	PUNCT
cblr-1740	571	7	supra	supra	PROPN
cblr-1740	571	8	note	note	NOUN
cblr-1740	571	9	38	38	NUM
cblr-1740	571	10	,	,	PUNCT
cblr-1740	571	11	at	at	ADP
cblr-1740	571	12	3	3	NUM
cblr-1740	571	13	.	.	NOUN
cblr-1740	571	14	140	140	NUM
cblr-1740	571	15	2015	2015	NUM
cblr-1740	571	16	n.y	n.y	PROPN
cblr-1740	571	17	.	.	PROPN
cblr-1740	571	18	state	state	PROPN
cblr-1740	571	19	esfpc	esfpc	PROPN
cblr-1740	571	20	guidelines	guideline	NOUN
cblr-1740	571	21	,	,	PUNCT
cblr-1740	571	22	supra	supra	PROPN
cblr-1740	571	23	note	note	PROPN
cblr-1740	571	24	18	18	NUM
cblr-1740	571	25	,	,	PUNCT
cblr-1740	571	26	at	at	ADP
cblr-1740	571	27	3	3	NUM
cblr-1740	571	28	.	.	PUNCT
cblr-1740	571	29	xu	xu	PROPN
cblr-1740	572	1	–	–	PUNCT
cblr-1740	572	2	final	final	ADJ
cblr-1740	572	3	470	470	NUM
cblr-1740	572	4	columbia	columbia	PROPN
cblr-1740	572	5	business	business	NOUN
cblr-1740	572	6	law	law	PROPN
cblr-1740	572	7	review	review	NOUN
cblr-1740	573	1	[	[	X
cblr-1740	573	2	vol	vol	NOUN
cblr-1740	573	3	.	.	NOUN
cblr-1740	573	4	2016	2016	NUM
cblr-1740	573	5	california	california	PROPN
cblr-1740	573	6	ii	ii	PROPN
cblr-1740	573	7	(	(	PUNCT
cblr-1740	573	8	2014	2014	NUM
cblr-1740	573	9	)	)	PUNCT
cblr-1740	573	10	california	california	PROPN
cblr-1740	574	1	i	i	PRON
cblr-1740	574	2	(	(	PUNCT
cblr-1740	574	3	2009	2009	NUM
cblr-1740	574	4	)	)	PUNCT
cblr-1740	574	5	new	new	PROPN
cblr-1740	574	6	york	york	PROPN
cblr-1740	574	7	(	(	PUNCT
cblr-1740	574	8	2015	2015	NUM
cblr-1740	574	9	)	)	PUNCT
cblr-1740	574	10	eligible	eligible	ADJ
cblr-1740	574	11	expenditures	expenditure	NOUN
cblr-1740	574	12	must	must	AUX
cblr-1740	574	13	be	be	AUX
cblr-1740	574	14	incurred	incur	VERB
cblr-1740	574	15	in	in	ADP
cblr-1740	574	16	cal	cal	PROPN
cblr-1740	574	17	.	.	PUNCT
cblr-1740	574	18	;	;	PUNCT
cblr-1740	574	19	services	service	NOUN
cblr-1740	574	20	must	must	AUX
cblr-1740	574	21	be	be	AUX
cblr-1740	574	22	performed	perform	VERB
cblr-1740	574	23	in	in	ADP
cblr-1740	574	24	cal	cal	PROPN
cblr-1740	574	25	.	.	PUNCT
cblr-1740	574	26	;	;	PUNCT
cblr-1740	574	27	purchases	purchase	NOUN
cblr-1740	574	28	and	and	CCONJ
cblr-1740	574	29	rentals	rental	NOUN
cblr-1740	574	30	must	must	AUX
cblr-1740	574	31	be	be	AUX
cblr-1740	574	32	made	make	VERB
cblr-1740	574	33	and	and	CCONJ
cblr-1740	574	34	used	use	VERB
cblr-1740	574	35	in	in	ADP
cblr-1740	574	36	cal	cal	PROPN
cblr-1740	574	37	.	.	PUNCT
cblr-1740	575	1	can	can	AUX
cblr-1740	575	2	include	include	VERB
cblr-1740	575	3	:	:	PUNCT
cblr-1740	575	4			DET
cblr-1740	575	5	crew	crew	NOUN
cblr-1740	575	6	/	/	SYM
cblr-1740	575	7	staff	staff	NOUN
cblr-1740	575	8	salaries	salary	NOUN
cblr-1740	575	9	,	,	PUNCT
cblr-1740	575	10	wages	wage	NOUN
cblr-1740	575	11	,	,	PUNCT
cblr-1740	575	12	and	and	CCONJ
cblr-1740	575	13	fringe	fringe	NOUN
cblr-1740	575	14	benefits	benefit	NOUN
cblr-1740	575	15			PRON
cblr-1740	575	16	facility	facility	NOUN
cblr-1740	575	17	rentals	rental	NOUN
cblr-1740	575	18	/equipment	/equipment	PUNCT
cblr-1740	576	1			NOUN
cblr-1740	576	2	production	production	NOUN
cblr-1740	576	3	operation	operation	NOUN
cblr-1740	576	4	costs	cost	NOUN
cblr-1740	576	5	.	.	PUNCT
cblr-1740	577	1	exclusions	exclusion	NOUN
cblr-1740	577	2	(	(	PUNCT
cblr-1740	577	3	not	not	PART
cblr-1740	577	4	limited	limit	VERB
cblr-1740	577	5	to	to	ADP
cblr-1740	577	6	):	):	PUNCT
cblr-1740	577	7	must	must	AUX
cblr-1740	577	8	be	be	AUX
cblr-1740	577	9	incurred	incur	VERB
cblr-1740	577	10	in	in	ADP
cblr-1740	577	11	cal	cal	PROPN
cblr-1740	577	12	.	.	PUNCT
cblr-1740	577	13	;	;	PUNCT
cblr-1740	577	14	services	service	NOUN
cblr-1740	577	15	must	must	AUX
cblr-1740	577	16	be	be	AUX
cblr-1740	577	17	performed	perform	VERB
cblr-1740	577	18	in	in	ADP
cblr-1740	577	19	cal	cal	PROPN
cblr-1740	577	20	.	.	PUNCT
cblr-1740	577	21	;	;	PUNCT
cblr-1740	577	22	purchases	purchase	NOUN
cblr-1740	577	23	and	and	CCONJ
cblr-1740	577	24	rentals	rental	NOUN
cblr-1740	577	25	must	must	AUX
cblr-1740	577	26	be	be	AUX
cblr-1740	577	27	made	make	VERB
cblr-1740	577	28	and	and	CCONJ
cblr-1740	577	29	used	use	VERB
cblr-1740	577	30	in	in	ADP
cblr-1740	577	31	cal	cal	PROPN
cblr-1740	577	32	.	.	PUNCT
cblr-1740	578	1	can	can	AUX
cblr-1740	578	2	include	include	VERB
cblr-1740	578	3	:	:	PUNCT
cblr-1740	578	4			DET
cblr-1740	578	5	crew	crew	NOUN
cblr-1740	578	6	/	/	SYM
cblr-1740	578	7	staff	staff	NOUN
cblr-1740	578	8	salaries	salary	NOUN
cblr-1740	578	9	,	,	PUNCT
cblr-1740	578	10	wages	wage	NOUN
cblr-1740	578	11	,	,	PUNCT
cblr-1740	578	12	and	and	CCONJ
cblr-1740	578	13	fringe	fringe	NOUN
cblr-1740	578	14	benefits	benefit	NOUN
cblr-1740	578	15			PRON
cblr-1740	578	16	facility	facility	NOUN
cblr-1740	578	17	rentals	rental	NOUN
cblr-1740	578	18	/equipment	/equipment	PUNCT
cblr-1740	579	1			NOUN
cblr-1740	579	2	production	production	NOUN
cblr-1740	579	3	operation	operation	NOUN
cblr-1740	579	4	costs	cost	NOUN
cblr-1740	579	5	.	.	PUNCT
cblr-1740	580	1	exclusions	exclusion	NOUN
cblr-1740	580	2	(	(	PUNCT
cblr-1740	580	3	not	not	PART
cblr-1740	580	4	limited	limit	VERB
cblr-1740	580	5	to	to	ADP
cblr-1740	580	6	):	):	PUNCT
cblr-1740	580	7	(	(	PUNCT
cblr-1740	580	8	1	1	X
cblr-1740	580	9	)	)	PUNCT
cblr-1740	580	10	if	if	SCONJ
cblr-1740	580	11	75	75	NUM
cblr-1740	580	12	%	%	NOUN
cblr-1740	580	13	test	test	NOUN
cblr-1740	580	14	met	meet	VERB
cblr-1740	580	15	(	(	PUNCT
cblr-1740	580	16	min	min	NOUN
cblr-1740	580	17	.	.	PROPN
cblr-1740	580	18	75	75	NUM
cblr-1740	580	19	%	%	NOUN
cblr-1740	580	20	of	of	ADP
cblr-1740	580	21	costs	cost	NOUN
cblr-1740	580	22	at	at	ADP
cblr-1740	580	23	qpf	qpf	PROPN
cblr-1740	580	24	,	,	PUNCT
cblr-1740	580	25	if	if	SCONJ
cblr-1740	580	26	more	more	ADJ
cblr-1740	580	27	than	than	ADP
cblr-1740	580	28	one	one	NUM
cblr-1740	580	29	facility	facility	NOUN
cblr-1740	580	30	used	use	VERB
cblr-1740	580	31	)	)	PUNCT
cblr-1740	580	32	,	,	PUNCT
cblr-1740	580	33	one	one	PRON
cblr-1740	580	34	may	may	AUX
cblr-1740	580	35	also	also	ADV
cblr-1740	580	36	qualify	qualify	VERB
cblr-1740	580	37	for	for	ADP
cblr-1740	580	38	credit	credit	NOUN
cblr-1740	580	39	based	base	VERB
cblr-1740	580	40	upon	upon	SCONJ
cblr-1740	580	41	qualified	qualified	ADJ
cblr-1740	580	42	expenditures141	expenditures141	PROPN
cblr-1740	580	43	outside	outside	ADP
cblr-1740	580	44	qpf	qpf	NOUN
cblr-1740	580	45	that	that	PRON
cblr-1740	580	46	are	be	AUX
cblr-1740	580	47	related	relate	VERB
cblr-1740	580	48	to	to	ADP
cblr-1740	580	49	pre	pre	VERB
cblr-1740	580	50	-	-	NOUN
cblr-1740	580	51	production	production	ADJ
cblr-1740	580	52	,	,	PUNCT
cblr-1740	580	53	location	location	NOUN
cblr-1740	580	54	production	production	NOUN
cblr-1740	580	55	,	,	PUNCT
cblr-1740	580	56	and	and	CCONJ
cblr-1740	580	57	post	post	NOUN
cblr-1740	580	58	-	-	NOUN
cblr-1740	580	59	production	production	NOUN
cblr-1740	580	60	,	,	PUNCT
cblr-1740	580	61	subject	subject	ADJ
cblr-1740	580	62	to	to	ADP
cblr-1740	580	63	the	the	DET
cblr-1740	580	64	following	follow	VERB
cblr-1740	580	65	requirements	requirement	NOUN
cblr-1740	580	66	:	:	PUNCT
cblr-1740	580	67	(	(	PUNCT
cblr-1740	580	68	a	a	X
cblr-1740	580	69	)	)	PUNCT
cblr-1740	580	70	if	if	SCONJ
cblr-1740	580	71	production	production	NOUN
cblr-1740	580	72	spends	spend	VERB
cblr-1740	580	73	<	<	X
cblr-1740	580	74	$	$	SYM
cblr-1740	580	75	3	3	NUM
cblr-1740	580	76	million	million	NUM
cblr-1740	580	77	on	on	ADP
cblr-1740	580	78	all	all	DET
cblr-1740	580	79	costs	cost	NOUN
cblr-1740	580	80	related	relate	VERB
cblr-1740	580	81	to	to	ADP
cblr-1740	580	82	141	141	NUM
cblr-1740	580	83	qualified	qualified	ADJ
cblr-1740	580	84	production	production	NOUN
cblr-1740	580	85	costs	cost	NOUN
cblr-1740	580	86	are	be	AUX
cblr-1740	580	87	“	"	PUNCT
cblr-1740	580	88	tangible	tangible	ADJ
cblr-1740	580	89	property	property	NOUN
cblr-1740	580	90	or	or	CCONJ
cblr-1740	580	91	services	service	NOUN
cblr-1740	580	92	used	use	VERB
cblr-1740	580	93	or	or	CCONJ
cblr-1740	580	94	performed	perform	VERB
cblr-1740	580	95	within	within	ADP
cblr-1740	580	96	nys	nys	PROPN
cblr-1740	580	97	directly	directly	ADV
cblr-1740	580	98	and	and	CCONJ
cblr-1740	580	99	predominantly	predominantly	ADV
cblr-1740	580	100	in	in	ADP
cblr-1740	580	101	the	the	DET
cblr-1740	580	102	production	production	NOUN
cblr-1740	580	103	of	of	ADP
cblr-1740	580	104	a	a	DET
cblr-1740	580	105	qualified	qualified	ADJ
cblr-1740	580	106	film	film	NOUN
cblr-1740	580	107	.	.	PUNCT
cblr-1740	580	108	”	"	PUNCT
cblr-1740	581	1	they	they	PRON
cblr-1740	581	2	generally	generally	ADV
cblr-1740	581	3	include	include	VERB
cblr-1740	581	4	below	below	ADP
cblr-1740	581	5	-	-	PUNCT
cblr-1740	581	6	the	the	DET
cblr-1740	581	7	-	-	PUNCT
cblr-1740	581	8	line	line	NOUN
cblr-1740	581	9	expenses	expense	NOUN
cblr-1740	581	10	and	and	CCONJ
cblr-1740	581	11	excludes	exclude	NOUN
cblr-1740	581	12	above	above	ADP
cblr-1740	581	13	-	-	PUNCT
cblr-1740	581	14	the	the	DET
cblr-1740	581	15	-	-	PUNCT
cblr-1740	581	16	line	line	NOUN
cblr-1740	581	17	expenses	expense	NOUN
cblr-1740	581	18	.	.	PUNCT
cblr-1740	582	1	2015	2015	NUM
cblr-1740	582	2	n.y	n.y	PROPN
cblr-1740	582	3	.	.	PROPN
cblr-1740	582	4	state	state	PROPN
cblr-1740	582	5	esfpc	esfpc	PROPN
cblr-1740	582	6	guidelines	guideline	NOUN
cblr-1740	582	7	,	,	PUNCT
cblr-1740	582	8	supra	supra	PROPN
cblr-1740	582	9	note	note	PROPN
cblr-1740	582	10	18	18	NUM
cblr-1740	582	11	,	,	PUNCT
cblr-1740	582	12	at	at	ADP
cblr-1740	582	13	5	5	NUM
cblr-1740	582	14	.	.	PUNCT
cblr-1740	582	15	qualified	qualified	ADJ
cblr-1740	582	16	post	post	ADJ
cblr-1740	582	17	-	-	ADJ
cblr-1740	582	18	production	production	ADJ
cblr-1740	582	19	costs	cost	NOUN
cblr-1740	582	20	are	be	AUX
cblr-1740	582	21	those	those	PRON
cblr-1740	582	22	“	"	PUNCT
cblr-1740	582	23	associated	associate	VERB
cblr-1740	582	24	with	with	ADP
cblr-1740	582	25	the	the	DET
cblr-1740	582	26	production	production	NOUN
cblr-1740	582	27	of	of	ADP
cblr-1740	582	28	original	original	ADJ
cblr-1740	582	29	content	content	NOUN
cblr-1740	582	30	for	for	ADP
cblr-1740	582	31	a	a	DET
cblr-1740	582	32	qualified	qualified	ADJ
cblr-1740	582	33	film	film	NOUN
cblr-1740	582	34	employing	employ	VERB
cblr-1740	582	35	traditional	traditional	ADJ
cblr-1740	582	36	,	,	PUNCT
cblr-1740	582	37	emerging	emerge	VERB
cblr-1740	582	38	and	and	CCONJ
cblr-1740	582	39	new	new	ADJ
cblr-1740	582	40	workflow	workflow	NOUN
cblr-1740	582	41	techniques	technique	NOUN
cblr-1740	582	42	used	use	VERB
cblr-1740	582	43	in	in	ADP
cblr-1740	582	44	postproduction	postproduction	NOUN
cblr-1740	582	45	for	for	ADP
cblr-1740	582	46	picture	picture	NOUN
cblr-1740	582	47	,	,	PUNCT
cblr-1740	582	48	sound	sound	NOUN
cblr-1740	582	49	,	,	PUNCT
cblr-1740	582	50	and	and	CCONJ
cblr-1740	582	51	music	music	NOUN
cblr-1740	582	52	editorial	editorial	NOUN
cblr-1740	582	53	,	,	PUNCT
cblr-1740	582	54	re	re	VERB
cblr-1740	582	55	-	-	NOUN
cblr-1740	582	56	recording	record	VERB
cblr-1740	582	57	and	and	CCONJ
cblr-1740	582	58	mixing	mixing	NOUN
cblr-1740	582	59	,	,	PUNCT
cblr-1740	582	60	visual	visual	ADJ
cblr-1740	582	61	effects	effect	NOUN
cblr-1740	582	62	,	,	PUNCT
cblr-1740	582	63	graphic	graphic	ADJ
cblr-1740	582	64	design	design	NOUN
cblr-1740	582	65	,	,	PUNCT
cblr-1740	582	66	original	original	ADJ
cblr-1740	582	67	scoring	scoring	NOUN
cblr-1740	582	68	,	,	PUNCT
cblr-1740	582	69	animation	animation	NOUN
cblr-1740	582	70	,	,	PUNCT
cblr-1740	582	71	and	and	CCONJ
cblr-1740	582	72	musical	musical	ADJ
cblr-1740	582	73	composition	composition	NOUN
cblr-1740	582	74	;	;	PUNCT
cblr-1740	582	75	but	but	CCONJ
cblr-1740	582	76	shall	shall	AUX
cblr-1740	582	77	not	not	PART
cblr-1740	582	78	include	include	VERB
cblr-1740	582	79	the	the	DET
cblr-1740	582	80	editing	editing	NOUN
cblr-1740	582	81	of	of	ADP
cblr-1740	582	82	previously	previously	ADV
cblr-1740	582	83	produced	produce	VERB
cblr-1740	582	84	content	content	NOUN
cblr-1740	582	85	for	for	ADP
cblr-1740	582	86	a	a	DET
cblr-1740	582	87	qualified	qualified	ADJ
cblr-1740	582	88	film	film	NOUN
cblr-1740	582	89	.	.	PUNCT
cblr-1740	582	90	”	"	PUNCT
cblr-1740	583	1	only	only	ADV
cblr-1740	583	2	work	work	NOUN
cblr-1740	583	3	done	do	VERB
cblr-1740	583	4	in	in	ADP
cblr-1740	583	5	nys	nys	PROPN
cblr-1740	583	6	is	be	AUX
cblr-1740	583	7	included	include	VERB
cblr-1740	583	8	.	.	PUNCT
cblr-1740	584	1	i	i	PRON
cblr-1740	584	2	d.	d.	PROPN
cblr-1740	584	3	at	at	ADP
cblr-1740	584	4	6	6	NUM
cblr-1740	584	5	.	.	PUNCT
cblr-1740	585	1	xu	xu	PROPN
cblr-1740	585	2	–	–	PUNCT
cblr-1740	585	3	final	final	ADJ
cblr-1740	585	4	no	no	NOUN
cblr-1740	585	5	.	.	PUNCT
cblr-1740	586	1	2:426	2:426	NUM
cblr-1740	586	2	]	]	X
cblr-1740	586	3	film	film	NOUN
cblr-1740	586	4	production	production	NOUN
cblr-1740	586	5	tax	tax	NOUN
cblr-1740	586	6	credits	credit	NOUN
cblr-1740	586	7	471	471	NUM
cblr-1740	586	8	california	california	PROPN
cblr-1740	586	9	ii	ii	PROPN
cblr-1740	586	10	(	(	PUNCT
cblr-1740	586	11	2014	2014	NUM
cblr-1740	586	12	)	)	PUNCT
cblr-1740	587	1	california	california	PROPN
cblr-1740	587	2	i	i	PRON
cblr-1740	587	3	(	(	PUNCT
cblr-1740	587	4	2009	2009	NUM
cblr-1740	587	5	)	)	PUNCT
cblr-1740	587	6	new	new	PROPN
cblr-1740	587	7	york	york	PROPN
cblr-1740	587	8	(	(	PUNCT
cblr-1740	587	9	2015	2015	NUM
cblr-1740	587	10	)	)	PUNCT
cblr-1740	587	11			NOUN
cblr-1740	587	12	above	above	ADP
cblr-1740	587	13	-	-	PUNCT
cblr-1740	587	14	the	the	DET
cblr-1740	587	15	-	-	PUNCT
cblr-1740	587	16	line	line	NOUN
cblr-1740	587	17	expenditures	expenditure	NOUN
cblr-1740	587	18	(	(	PUNCT
cblr-1740	587	19	writers	writer	NOUN
cblr-1740	587	20	,	,	PUNCT
cblr-1740	587	21	directors	director	NOUN
cblr-1740	587	22	,	,	PUNCT
cblr-1740	587	23	music	music	NOUN
cblr-1740	587	24	supervisors	supervisor	NOUN
cblr-1740	587	25	,	,	PUNCT
cblr-1740	587	26	producers	producer	NOUN
cblr-1740	587	27	,	,	PUNCT
cblr-1740	587	28	performers	performer	NOUN
cblr-1740	587	29	)	)	PUNCT
cblr-1740	587	30	(	(	PUNCT
cblr-1740	587	31	exception	exception	NOUN
cblr-1740	587	32	:	:	PUNCT
cblr-1740	587	33	background	background	NOUN
cblr-1740	587	34	actors	actor	NOUN
cblr-1740	587	35	with	with	ADP
cblr-1740	587	36	no	no	DET
cblr-1740	587	37	scripted	scripted	ADJ
cblr-1740	587	38	or	or	CCONJ
cblr-1740	587	39	adlib	adlib	PROPN
cblr-1740	587	40	lines	line	NOUN
cblr-1740	587	41	)	)	PUNCT
cblr-1740	587	42			NOUN
cblr-1740	587	43	expenses	expense	NOUN
cblr-1740	587	44	related	relate	VERB
cblr-1740	587	45	to	to	ADP
cblr-1740	587	46	marketing	marketing	NOUN
cblr-1740	587	47	,	,	PUNCT
cblr-1740	587	48	publicity	publicity	NOUN
cblr-1740	587	49	,	,	PUNCT
cblr-1740	587	50	financing	financing	NOUN
cblr-1740	587	51	,	,	PUNCT
cblr-1740	587	52	distribution	distribution	NOUN
cblr-1740	587	53	of	of	ADP
cblr-1740	587	54	qualified	qualified	ADJ
cblr-1740	587	55	motion	motion	NOUN
cblr-1740	587	56	picture	picture	NOUN
cblr-1740	587	57			NOUN
cblr-1740	587	58	expenses	expense	NOUN
cblr-1740	587	59	related	relate	VERB
cblr-1740	587	60	to	to	ADP
cblr-1740	587	61	secondary	secondary	ADJ
cblr-1740	587	62	markets	market	NOUN
cblr-1740	587	63	,	,	PUNCT
cblr-1740	587	64	creation	creation	NOUN
cblr-1740	587	65	of	of	ADP
cblr-1740	587	66	ancillary	ancillary	ADJ
cblr-1740	587	67	products	product	NOUN
cblr-1740	587	68			NOUN
cblr-1740	587	69	cpa	cpa	PROPN
cblr-1740	587	70	work	work	NOUN
cblr-1740	587	71			NOUN
cblr-1740	587	72	fed	fed	PROPN
cblr-1740	587	73	payroll	payroll	NOUN
cblr-1740	587	74	taxes	taxis	NOUN
cblr-1740	587	75			PRON
cblr-1740	587	76	expenses	expense	NOUN
cblr-1740	587	77	outside	outside	ADP
cblr-1740	587	78	time	time	NOUN
cblr-1740	587	79	period	period	NOUN
cblr-1740	587	80	of	of	ADP
cblr-1740	587	81	credit	credit	NOUN
cblr-1740	587	82	allocation	allocation	NOUN
cblr-1740	587	83	letter	letter	NOUN
cblr-1740	587	84	(	(	PUNCT
cblr-1740	587	85	30	30	NUM
cblr-1740	587	86	days	day	NOUN
cblr-1740	587	87	after	after	SCONJ
cblr-1740	587	88	postproduction	postproduction	NOUN
cblr-1740	587	89	is	be	AUX
cblr-1740	587	90	completed	complete	VERB
cblr-1740	587	91	)	)	PUNCT
cblr-1740	587	92			NOUN
cblr-1740	588	1	above	above	ADP
cblr-1740	588	2	-	-	PUNCT
cblr-1740	588	3	the	the	DET
cblr-1740	588	4	-	-	PUNCT
cblr-1740	588	5	line	line	NOUN
cblr-1740	588	6	expenditures	expenditure	NOUN
cblr-1740	588	7	(	(	PUNCT
cblr-1740	588	8	writers	writer	NOUN
cblr-1740	588	9	,	,	PUNCT
cblr-1740	588	10	directors	director	NOUN
cblr-1740	588	11	,	,	PUNCT
cblr-1740	588	12	music	music	NOUN
cblr-1740	588	13	supervisors	supervisor	NOUN
cblr-1740	588	14	,	,	PUNCT
cblr-1740	588	15	producers	producer	NOUN
cblr-1740	588	16	,	,	PUNCT
cblr-1740	588	17	performers	performer	NOUN
cblr-1740	588	18	)	)	PUNCT
cblr-1740	588	19	(	(	PUNCT
cblr-1740	588	20	exception	exception	NOUN
cblr-1740	588	21	:	:	PUNCT
cblr-1740	588	22	background	background	NOUN
cblr-1740	588	23	actors	actor	NOUN
cblr-1740	588	24	with	with	ADP
cblr-1740	588	25	no	no	DET
cblr-1740	588	26	scripted	scripted	ADJ
cblr-1740	588	27	or	or	CCONJ
cblr-1740	588	28	adlib	adlib	PROPN
cblr-1740	588	29	lines	line	NOUN
cblr-1740	588	30	)	)	PUNCT
cblr-1740	588	31			NOUN
cblr-1740	588	32	expenses	expense	NOUN
cblr-1740	588	33	related	relate	VERB
cblr-1740	588	34	to	to	ADP
cblr-1740	588	35	marketing	marketing	NOUN
cblr-1740	588	36	,	,	PUNCT
cblr-1740	588	37	publicity	publicity	NOUN
cblr-1740	588	38	,	,	PUNCT
cblr-1740	588	39	financing	financing	NOUN
cblr-1740	588	40	,	,	PUNCT
cblr-1740	588	41	distribution	distribution	NOUN
cblr-1740	588	42	of	of	ADP
cblr-1740	588	43	qualified	qualified	ADJ
cblr-1740	588	44	motion	motion	NOUN
cblr-1740	588	45	picture	picture	NOUN
cblr-1740	588	46			NOUN
cblr-1740	588	47	expenses	expense	NOUN
cblr-1740	588	48	related	relate	VERB
cblr-1740	588	49	to	to	ADP
cblr-1740	588	50	secondary	secondary	ADJ
cblr-1740	588	51	markets	market	NOUN
cblr-1740	588	52	,	,	PUNCT
cblr-1740	588	53	creation	creation	NOUN
cblr-1740	588	54	of	of	ADP
cblr-1740	588	55	ancillary	ancillary	ADJ
cblr-1740	588	56	products	product	NOUN
cblr-1740	588	57			NOUN
cblr-1740	588	58	cpa	cpa	PROPN
cblr-1740	588	59	work	work	NOUN
cblr-1740	588	60			NOUN
cblr-1740	588	61	fed	fed	PROPN
cblr-1740	588	62	payroll	payroll	NOUN
cblr-1740	588	63	taxes	taxis	NOUN
cblr-1740	588	64			PRON
cblr-1740	588	65	expenses	expense	NOUN
cblr-1740	588	66	outside	outside	ADP
cblr-1740	588	67	time	time	NOUN
cblr-1740	588	68	period	period	NOUN
cblr-1740	588	69	of	of	ADP
cblr-1740	588	70	credit	credit	NOUN
cblr-1740	588	71	allocation	allocation	NOUN
cblr-1740	588	72	letter	letter	NOUN
cblr-1740	588	73	(	(	PUNCT
cblr-1740	588	74	30	30	NUM
cblr-1740	588	75	days	day	NOUN
cblr-1740	588	76	after	after	SCONJ
cblr-1740	588	77	postproduction	postproduction	NOUN
cblr-1740	588	78	is	be	AUX
cblr-1740	588	79	completed	complete	VERB
cblr-1740	588	80	)	)	PUNCT
cblr-1740	588	81	work	work	NOUN
cblr-1740	588	82	done	do	VERB
cblr-1740	588	83	at	at	ADP
cblr-1740	588	84	a	a	DET
cblr-1740	588	85	qpf	qpf	PROPN
cblr-1740	588	86	,	,	PUNCT
cblr-1740	588	87	then	then	ADV
cblr-1740	588	88	min	min	PROPN
cblr-1740	588	89	.	.	PROPN
cblr-1740	588	90	75	75	NUM
cblr-1740	588	91	%	%	NOUN
cblr-1740	588	92	of	of	ADP
cblr-1740	588	93	principal	principal	ADJ
cblr-1740	588	94	photography	photography	NOUN
cblr-1740	588	95	days	day	NOUN
cblr-1740	588	96	shot	shoot	VERB
cblr-1740	588	97	on	on	ADP
cblr-1740	588	98	location	location	NOUN
cblr-1740	588	99	must	must	AUX
cblr-1740	588	100	be	be	AUX
cblr-1740	588	101	in	in	ADP
cblr-1740	588	102	nys	nys	NOUN
cblr-1740	588	103	or	or	CCONJ
cblr-1740	588	104	(	(	PUNCT
cblr-1740	588	105	b	b	X
cblr-1740	588	106	)	)	PUNCT
cblr-1740	588	107	if	if	SCONJ
cblr-1740	588	108	production	production	NOUN
cblr-1740	588	109	spends	spend	VERB
cblr-1740	588	110	>	>	PUNCT
cblr-1740	588	111	$	$	SYM
cblr-1740	588	112	3	3	NUM
cblr-1740	588	113	million	million	NUM
cblr-1740	588	114	related	relate	VERB
cblr-1740	588	115	to	to	ADP
cblr-1740	588	116	qpf	qpf	NOUN
cblr-1740	588	117	expenses	expense	NOUN
cblr-1740	588	118	,	,	PUNCT
cblr-1740	588	119	then	then	ADV
cblr-1740	588	120	all	all	DET
cblr-1740	588	121	qualified	qualified	ADJ
cblr-1740	588	122	expenditures	expenditure	NOUN
cblr-1740	588	123	related	relate	VERB
cblr-1740	588	124	to	to	ADP
cblr-1740	588	125	preproduction	preproduction	NOUN
cblr-1740	588	126	,	,	PUNCT
cblr-1740	588	127	location	location	NOUN
cblr-1740	588	128	production	production	NOUN
cblr-1740	588	129	,	,	PUNCT
cblr-1740	588	130	and	and	CCONJ
cblr-1740	588	131	post	post	NOUN
cblr-1740	588	132	-	-	NOUN
cblr-1740	588	133	production	production	NOUN
cblr-1740	588	134	in	in	ADP
cblr-1740	588	135	nys	ny	NOUN
cblr-1740	588	136	are	be	AUX
cblr-1740	588	137	eligible	eligible	ADJ
cblr-1740	588	138	.	.	PUNCT
cblr-1740	589	1	xu	xu	INTJ
cblr-1740	589	2	–	–	PUNCT
cblr-1740	590	1	final	final	ADJ
cblr-1740	590	2	472	472	NUM
cblr-1740	590	3	columbia	columbia	PROPN
cblr-1740	590	4	business	business	NOUN
cblr-1740	590	5	law	law	PROPN
cblr-1740	590	6	review	review	NOUN
cblr-1740	590	7	[	[	X
cblr-1740	590	8	vol	vol	NOUN
cblr-1740	590	9	.	.	NOUN
cblr-1740	590	10	2016	2016	NUM
cblr-1740	590	11	california	california	PROPN
cblr-1740	590	12	ii	ii	PROPN
cblr-1740	590	13	(	(	PUNCT
cblr-1740	590	14	2014	2014	NUM
cblr-1740	590	15	)	)	PUNCT
cblr-1740	590	16	california	california	PROPN
cblr-1740	591	1	i	i	PRON
cblr-1740	591	2	(	(	PUNCT
cblr-1740	591	3	2009	2009	NUM
cblr-1740	591	4	)	)	PUNCT
cblr-1740	591	5	new	new	PROPN
cblr-1740	591	6	york	york	PROPN
cblr-1740	591	7	(	(	PUNCT
cblr-1740	591	8	2015	2015	NUM
cblr-1740	591	9	)	)	PUNCT
cblr-1740	591	10	size	size	NOUN
cblr-1740	591	11	of	of	ADP
cblr-1740	591	12	credit	credit	NOUN
cblr-1740	591	13	25	25	NUM
cblr-1740	591	14	%	%	NOUN
cblr-1740	591	15	for	for	ADP
cblr-1740	591	16	:	:	PUNCT
cblr-1740	591	17	(	(	PUNCT
cblr-1740	591	18	1	1	X
cblr-1740	591	19	)	)	PUNCT
cblr-1740	591	20	independent	independent	ADJ
cblr-1740	591	21	film	film	NOUN
cblr-1740	591	22	;	;	PUNCT
cblr-1740	591	23	(	(	PUNCT
cblr-1740	591	24	2	2	X
cblr-1740	591	25	)	)	PUNCT
cblr-1740	591	26	relocating	relocate	VERB
cblr-1740	591	27	tv	tv	NOUN
cblr-1740	591	28	series	series	NOUN
cblr-1740	591	29	in	in	ADP
cblr-1740	591	30	first	first	ADJ
cblr-1740	591	31	season	season	NOUN
cblr-1740	591	32	in	in	ADP
cblr-1740	591	33	cal	cal	PROPN
cblr-1740	591	34	.	.	PUNCT
cblr-1740	592	1	20	20	NUM
cblr-1740	592	2	%	%	NOUN
cblr-1740	592	3	for	for	ADP
cblr-1740	592	4	:	:	PUNCT
cblr-1740	592	5	(	(	PUNCT
cblr-1740	592	6	1	1	X
cblr-1740	592	7	)	)	PUNCT
cblr-1740	592	8	feature	feature	NOUN
cblr-1740	592	9	film	film	NOUN
cblr-1740	592	10	;	;	PUNCT
cblr-1740	592	11	(	(	PUNCT
cblr-1740	592	12	2	2	X
cblr-1740	592	13	)	)	PUNCT
cblr-1740	592	14	mow	mow	NOUN
cblr-1740	592	15	,	,	PUNCT
cblr-1740	592	16	miniseries	miniserie	NOUN
cblr-1740	592	17	;	;	PUNCT
cblr-1740	592	18	(	(	PUNCT
cblr-1740	592	19	3	3	X
cblr-1740	592	20	)	)	PUNCT
cblr-1740	592	21	new	new	ADJ
cblr-1740	592	22	tv	tv	NOUN
cblr-1740	592	23	series	series	NOUN
cblr-1740	592	24	,	,	PUNCT
cblr-1740	592	25	pilot	pilot	PROPN
cblr-1740	592	26	;	;	PUNCT
cblr-1740	592	27	(	(	PUNCT
cblr-1740	592	28	4	4	X
cblr-1740	592	29	)	)	PUNCT
cblr-1740	592	30	additional	additional	ADJ
cblr-1740	592	31	(	(	PUNCT
cblr-1740	592	32	not	not	PART
cblr-1740	592	33	first	first	ADJ
cblr-1740	592	34	)	)	PUNCT
cblr-1740	592	35	seasons	season	NOUN
cblr-1740	592	36	of	of	ADP
cblr-1740	592	37	a	a	DET
cblr-1740	592	38	relocating	relocate	VERB
cblr-1740	592	39	tv	tv	NOUN
cblr-1740	592	40	series	series	NOUN
cblr-1740	592	41	.	.	PUNCT
cblr-1740	593	1	5	5	NUM
cblr-1740	593	2	%	%	NOUN
cblr-1740	593	3	uplift	uplift	NOUN
cblr-1740	593	4	.	.	PUNCT
cblr-1740	594	1	non	non	ADJ
cblr-1740	594	2	-	-	ADJ
cblr-1740	594	3	independent	independent	ADJ
cblr-1740	594	4	productions	production	NOUN
cblr-1740	594	5	and	and	CCONJ
cblr-1740	594	6	non	non	ADJ
cblr-1740	594	7	-	-	ADJ
cblr-1740	594	8	relocating	relocating	ADJ
cblr-1740	594	9	tv	tv	NOUN
cblr-1740	594	10	series	series	NOUN
cblr-1740	594	11	receive	receive	VERB
cblr-1740	594	12	an	an	DET
cblr-1740	594	13	additional	additional	ADJ
cblr-1740	594	14	5	5	NUM
cblr-1740	594	15	%	%	NOUN
cblr-1740	594	16	in	in	ADP
cblr-1740	594	17	tax	tax	NOUN
cblr-1740	594	18	credits	credit	NOUN
cblr-1740	594	19	for	for	ADP
cblr-1740	594	20	:	:	PUNCT
cblr-1740	594	21	(	(	PUNCT
cblr-1740	594	22	1	1	X
cblr-1740	594	23	)	)	PUNCT
cblr-1740	594	24	visual	visual	ADJ
cblr-1740	594	25	effects	effect	NOUN
cblr-1740	594	26	performed	perform	VERB
cblr-1740	594	27	in	in	ADP
cblr-1740	594	28	cal	cal	PROPN
cblr-1740	594	29	.	.	PUNCT
cblr-1740	594	30	;	;	PUNCT
cblr-1740	594	31	(	(	PUNCT
cblr-1740	594	32	2	2	X
cblr-1740	594	33	)	)	PUNCT
cblr-1740	594	34	music	music	NOUN
cblr-1740	594	35	scoring	score	VERB
cblr-1740	594	36	25	25	NUM
cblr-1740	594	37	%	%	NOUN
cblr-1740	594	38	for	for	ADP
cblr-1740	594	39	:	:	PUNCT
cblr-1740	594	40	(	(	PUNCT
cblr-1740	594	41	1	1	X
cblr-1740	594	42	)	)	PUNCT
cblr-1740	594	43	independent	independent	ADJ
cblr-1740	594	44	film	film	NOUN
cblr-1740	594	45	;	;	PUNCT
cblr-1740	594	46	(	(	PUNCT
cblr-1740	594	47	2	2	X
cblr-1740	594	48	)	)	PUNCT
cblr-1740	594	49	relocating	relocate	VERB
cblr-1740	594	50	tv	tv	NOUN
cblr-1740	594	51	series	series	NOUN
cblr-1740	594	52	in	in	ADP
cblr-1740	594	53	first	first	ADJ
cblr-1740	594	54	season	season	NOUN
cblr-1740	594	55	in	in	ADP
cblr-1740	594	56	cal	cal	PROPN
cblr-1740	594	57	.	.	PUNCT
cblr-1740	595	1	20	20	NUM
cblr-1740	595	2	%	%	NOUN
cblr-1740	595	3	for	for	ADP
cblr-1740	595	4	:	:	PUNCT
cblr-1740	595	5	(	(	PUNCT
cblr-1740	595	6	1	1	X
cblr-1740	595	7	)	)	PUNCT
cblr-1740	595	8	feature	feature	NOUN
cblr-1740	595	9	film	film	NOUN
cblr-1740	595	10	;	;	PUNCT
cblr-1740	595	11	(	(	PUNCT
cblr-1740	595	12	2	2	X
cblr-1740	595	13	)	)	PUNCT
cblr-1740	595	14	mow	mow	NOUN
cblr-1740	595	15	,	,	PUNCT
cblr-1740	595	16	miniseries	miniserie	NOUN
cblr-1740	595	17	;	;	PUNCT
cblr-1740	595	18	(	(	PUNCT
cblr-1740	595	19	3	3	X
cblr-1740	595	20	)	)	PUNCT
cblr-1740	595	21	new	new	ADJ
cblr-1740	595	22	tv	tv	NOUN
cblr-1740	595	23	series	series	NOUN
cblr-1740	595	24	;	;	PUNCT
cblr-1740	595	25	(	(	PUNCT
cblr-1740	595	26	4	4	X
cblr-1740	595	27	)	)	PUNCT
cblr-1740	595	28	additional	additional	ADJ
cblr-1740	595	29	(	(	PUNCT
cblr-1740	595	30	not	not	PART
cblr-1740	595	31	first	first	ADJ
cblr-1740	595	32	)	)	PUNCT
cblr-1740	595	33	seasons	season	NOUN
cblr-1740	595	34	of	of	ADP
cblr-1740	595	35	a	a	DET
cblr-1740	595	36	relocating	relocate	VERB
cblr-1740	595	37	tv	tv	NOUN
cblr-1740	595	38	series	series	NOUN
cblr-1740	595	39	.	.	PUNCT
cblr-1740	596	1	no	no	DET
cblr-1740	596	2	uplifts	uplift	NOUN
cblr-1740	596	3	.	.	PUNCT
cblr-1740	597	1	30	30	NUM
cblr-1740	597	2	%	%	NOUN
cblr-1740	597	3	of	of	ADP
cblr-1740	597	4	qualified	qualified	ADJ
cblr-1740	597	5	production	production	NOUN
cblr-1740	597	6	costs	cost	NOUN
cblr-1740	597	7	incurred	incur	VERB
cblr-1740	597	8	in	in	ADP
cblr-1740	597	9	nys	ny	NOUN
cblr-1740	597	10	.	.	PUNCT
cblr-1740	598	1	additional	additional	ADJ
cblr-1740	598	2	5	5	NUM
cblr-1740	598	3	%	%	NOUN
cblr-1740	598	4	(	(	PUNCT
cblr-1740	598	5	35	35	NUM
cblr-1740	598	6	%	%	NOUN
cblr-1740	598	7	total	total	NOUN
cblr-1740	598	8	)	)	PUNCT
cblr-1740	598	9	of	of	ADP
cblr-1740	598	10	qualified	qualified	ADJ
cblr-1740	598	11	postproduction	postproduction	NOUN
cblr-1740	598	12	costs	cost	NOUN
cblr-1740	598	13	incurred	incur	VERB
cblr-1740	598	14	in	in	ADP
cblr-1740	598	15	upstate	upstate	PROPN
cblr-1740	598	16	ny	ny	PROPN
cblr-1740	598	17	(	(	PUNCT
cblr-1740	598	18	outside	outside	ADP
cblr-1740	598	19	of	of	ADP
cblr-1740	598	20	nyc	nyc	PROPN
cblr-1740	598	21	,	,	PUNCT
cblr-1740	598	22	dutchess	dutchess	PROPN
cblr-1740	598	23	,	,	PUNCT
cblr-1740	598	24	nassau	nassau	PROPN
cblr-1740	598	25	,	,	PUNCT
cblr-1740	598	26	orange	orange	PROPN
cblr-1740	598	27	,	,	PUNCT
cblr-1740	598	28	putnam	putnam	PROPN
cblr-1740	598	29	,	,	PUNCT
cblr-1740	598	30	rockland	rockland	PROPN
cblr-1740	598	31	,	,	PUNCT
cblr-1740	598	32	suffolk	suffolk	PROPN
cblr-1740	598	33	,	,	PUNCT
cblr-1740	598	34	and	and	CCONJ
cblr-1740	598	35	westchester	westchester	PROPN
cblr-1740	598	36	counties	county	NOUN
cblr-1740	598	37	)	)	PUNCT
cblr-1740	598	38	.	.	PUNCT
cblr-1740	599	1	additional	additional	ADJ
cblr-1740	599	2	10	10	NUM
cblr-1740	599	3	%	%	NOUN
cblr-1740	599	4	credit	credit	NOUN
cblr-1740	599	5	for	for	ADP
cblr-1740	599	6	qualified	qualified	ADJ
cblr-1740	599	7	labor	labor	NOUN
cblr-1740	599	8	expenses	expense	NOUN
cblr-1740	599	9	incurred	incur	VERB
cblr-1740	599	10	in	in	ADP
cblr-1740	599	11	specific	specific	ADJ
cblr-1740	599	12	upstate	upstate	ADJ
cblr-1740	599	13	counties	county	NOUN
cblr-1740	599	14	for	for	ADP
cblr-1740	599	15	production	production	NOUN
cblr-1740	599	16	or	or	CCONJ
cblr-1740	599	17	post	post	NOUN
cblr-1740	599	18	-	-	NOUN
cblr-1740	599	19	production	production	NOUN
cblr-1740	599	20	on	on	ADP
cblr-1740	599	21	projects	project	NOUN
cblr-1740	599	22	with	with	ADP
cblr-1740	599	23	budgets	budget	NOUN
cblr-1740	599	24	over	over	ADP
cblr-1740	599	25	$	$	SYM
cblr-1740	599	26	500k.142	500k.142	NUM
cblr-1740	599	27	142	142	NUM
cblr-1740	599	28	the	the	DET
cblr-1740	599	29	eligible	eligible	ADJ
cblr-1740	599	30	counties	county	NOUN
cblr-1740	599	31	are	be	AUX
cblr-1740	599	32	:	:	PUNCT
cblr-1740	599	33	allegany	allegany	PROPN
cblr-1740	599	34	,	,	PUNCT
cblr-1740	599	35	broome	broome	PROPN
cblr-1740	599	36	,	,	PUNCT
cblr-1740	599	37	cattaraugus	cattaraugus	NOUN
cblr-1740	599	38	,	,	PUNCT
cblr-1740	599	39	cayuga	cayuga	NOUN
cblr-1740	599	40	,	,	PUNCT
cblr-1740	599	41	chautauqua	chautauqua	PROPN
cblr-1740	599	42	,	,	PUNCT
cblr-1740	599	43	chemung	chemung	PROPN
cblr-1740	599	44	,	,	PUNCT
cblr-1740	599	45	chenango	chenango	PROPN
cblr-1740	599	46	,	,	PUNCT
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cblr-1740	599	48	,	,	PUNCT
cblr-1740	599	49	cortland	cortland	PROPN
cblr-1740	599	50	,	,	PUNCT
cblr-1740	599	51	delaware	delaware	PROPN
cblr-1740	599	52	,	,	PUNCT
cblr-1740	599	53	erie	erie	PROPN
cblr-1740	599	54	,	,	PUNCT
cblr-1740	599	55	essex	essex	PROPN
cblr-1740	599	56	,	,	PUNCT
cblr-1740	599	57	franklin	franklin	PROPN
cblr-1740	599	58	,	,	PUNCT
cblr-1740	599	59	fulton	fulton	PROPN
cblr-1740	599	60	,	,	PUNCT
cblr-1740	599	61	genesee	genesee	PROPN
cblr-1740	599	62	,	,	PUNCT
cblr-1740	599	63	hamilton	hamilton	PROPN
cblr-1740	599	64	,	,	PUNCT
cblr-1740	599	65	herkimer	herkimer	PROPN
cblr-1740	599	66	,	,	PUNCT
cblr-1740	599	67	jefferson	jefferson	PROPN
cblr-1740	599	68	,	,	PUNCT
cblr-1740	599	69	lewis	lewis	PROPN
cblr-1740	599	70	,	,	PUNCT
cblr-1740	599	71	livingston	livingston	PROPN
cblr-1740	599	72	,	,	PUNCT
cblr-1740	599	73	madison	madison	PROPN
cblr-1740	599	74	,	,	PUNCT
cblr-1740	599	75	monroe	monroe	PROPN
cblr-1740	599	76	,	,	PUNCT
cblr-1740	599	77	montgomery	montgomery	PROPN
cblr-1740	599	78	,	,	PUNCT
cblr-1740	599	79	niagara	niagara	PROPN
cblr-1740	599	80	,	,	PUNCT
cblr-1740	599	81	oneida	oneida	PROPN
cblr-1740	599	82	,	,	PUNCT
cblr-1740	599	83	onondaga	onondaga	PROPN
cblr-1740	599	84	,	,	PUNCT
cblr-1740	599	85	ontario	ontario	PROPN
cblr-1740	599	86	,	,	PUNCT
cblr-1740	599	87	orleans	orleans	PROPN
cblr-1740	599	88	,	,	PUNCT
cblr-1740	599	89	oswego	oswego	PROPN
cblr-1740	599	90	,	,	PUNCT
cblr-1740	599	91	otsego	otsego	PROPN
cblr-1740	599	92	,	,	PUNCT
cblr-1740	599	93	schoharie	schoharie	PROPN
cblr-1740	599	94	,	,	PUNCT
cblr-1740	599	95	schuyler	schuyler	NOUN
cblr-1740	599	96	,	,	PUNCT
cblr-1740	599	97	seneca	seneca	PROPN
cblr-1740	599	98	,	,	PUNCT
cblr-1740	599	99	st	st	PROPN
cblr-1740	599	100	.	.	PROPN
cblr-1740	599	101	xu	xu	PROPN
cblr-1740	599	102	–	–	PUNCT
cblr-1740	599	103	final	final	ADJ
cblr-1740	599	104	no	no	NOUN
cblr-1740	599	105	.	.	PUNCT
cblr-1740	599	106	2:426	2:426	NUM
cblr-1740	599	107	]	]	X
cblr-1740	599	108	film	film	NOUN
cblr-1740	599	109	production	production	NOUN
cblr-1740	599	110	tax	tax	NOUN
cblr-1740	599	111	credits	credit	NOUN
cblr-1740	599	112	473	473	NUM
cblr-1740	599	113	california	california	PROPN
cblr-1740	599	114	ii	ii	PROPN
cblr-1740	599	115	(	(	PUNCT
cblr-1740	599	116	2014	2014	NUM
cblr-1740	599	117	)	)	PUNCT
cblr-1740	600	1	california	california	PROPN
cblr-1740	600	2	i	i	PRON
cblr-1740	600	3	(	(	PUNCT
cblr-1740	600	4	2009	2009	NUM
cblr-1740	600	5	)	)	PUNCT
cblr-1740	600	6	new	new	PROPN
cblr-1740	600	7	york	york	PROPN
cblr-1740	600	8	(	(	PUNCT
cblr-1740	600	9	2015	2015	NUM
cblr-1740	600	10	)	)	PUNCT
cblr-1740	600	11	and/or	and/or	CCONJ
cblr-1740	600	12	music	music	NOUN
cblr-1740	600	13	track	track	NOUN
cblr-1740	600	14	recording	recording	NOUN
cblr-1740	600	15	;	;	PUNCT
cblr-1740	600	16	(	(	PUNCT
cblr-1740	600	17	3	3	X
cblr-1740	600	18	)	)	PUNCT
cblr-1740	600	19	qualified	qualified	ADJ
cblr-1740	600	20	wage	wage	NOUN
cblr-1740	600	21	and	and	CCONJ
cblr-1740	600	22	non	non	ADJ
cblr-1740	600	23	-	-	ADJ
cblr-1740	600	24	wage	wage	ADJ
cblr-1740	600	25	expenditures	expenditure	NOUN
cblr-1740	600	26	outside	outside	ADP
cblr-1740	600	27	the	the	DET
cblr-1740	600	28	la	la	PROPN
cblr-1740	600	29	zone	zone	PROPN
cblr-1740	600	30	.	.	PUNCT
cblr-1740	601	1	transferability	transferability	NOUN
cblr-1740	601	2	generally	generally	ADV
cblr-1740	601	3	nontransferable	nontransferable	ADJ
cblr-1740	601	4	.	.	PUNCT
cblr-1740	602	1	exception	exception	NOUN
cblr-1740	602	2	:	:	PUNCT
cblr-1740	602	3	credits	credit	NOUN
cblr-1740	602	4	for	for	ADP
cblr-1740	602	5	independent	independent	ADJ
cblr-1740	602	6	films	film	NOUN
cblr-1740	602	7	.	.	PUNCT
cblr-1740	603	1	generally	generally	ADV
cblr-1740	603	2	nontransferable	nontransferable	ADJ
cblr-1740	603	3	.	.	PUNCT
cblr-1740	604	1	exception	exception	NOUN
cblr-1740	604	2	:	:	PUNCT
cblr-1740	604	3	credits	credit	NOUN
cblr-1740	604	4	for	for	ADP
cblr-1740	604	5	independent	independent	ADJ
cblr-1740	604	6	films	film	NOUN
cblr-1740	604	7	.	.	PUNCT
cblr-1740	605	1	not	not	PART
cblr-1740	605	2	transferable	transferable	ADJ
cblr-1740	605	3	.	.	PUNCT
cblr-1740	606	1	refunds	refund	NOUN
cblr-1740	606	2	none	none	NOUN
cblr-1740	606	3	.	.	PUNCT
cblr-1740	607	1	none	none	NOUN
cblr-1740	607	2	.	.	PUNCT
cblr-1740	608	1	available	available	ADJ
cblr-1740	608	2	.	.	PUNCT
cblr-1740	609	1	if	if	SCONJ
cblr-1740	609	2	an	an	DET
cblr-1740	609	3	applicant	applicant	NOUN
cblr-1740	609	4	’s	’s	PART
cblr-1740	609	5	approved	approve	VERB
cblr-1740	609	6	amount	amount	NOUN
cblr-1740	609	7	of	of	ADP
cblr-1740	609	8	credits	credit	NOUN
cblr-1740	609	9	exceeds	exceed	VERB
cblr-1740	609	10	the	the	DET
cblr-1740	609	11	max	max	PROPN
cblr-1740	609	12	.	.	PUNCT
cblr-1740	609	13	amount	amount	NOUN
cblr-1740	609	14	of	of	ADP
cblr-1740	609	15	credits	credit	NOUN
cblr-1740	609	16	for	for	ADP
cblr-1740	609	17	a	a	DET
cblr-1740	609	18	given	give	VERB
cblr-1740	609	19	year	year	NOUN
cblr-1740	609	20	,	,	PUNCT
cblr-1740	609	21	that	that	DET
cblr-1740	609	22	applicant	applicant	NOUN
cblr-1740	609	23	’s	’s	PART
cblr-1740	609	24	credit	credit	NOUN
cblr-1740	609	25	will	will	AUX
cblr-1740	609	26	be	be	AUX
cblr-1740	609	27	allocated	allocate	VERB
cblr-1740	609	28	on	on	ADP
cblr-1740	609	29	a	a	DET
cblr-1740	609	30	priority	priority	NOUN
cblr-1740	609	31	basis	basis	NOUN
cblr-1740	609	32	the	the	DET
cblr-1740	609	33	next	next	ADJ
cblr-1740	609	34	year.143	year.143	NOUN
cblr-1740	609	35	the	the	DET
cblr-1740	609	36	credit	credit	NOUN
cblr-1740	609	37	can	can	AUX
cblr-1740	609	38	be	be	AUX
cblr-1740	609	39	claimed	claim	VERB
cblr-1740	609	40	in	in	ADP
cblr-1740	609	41	the	the	DET
cblr-1740	609	42	later	later	NOUN
cblr-1740	609	43	of	of	ADP
cblr-1740	609	44	(	(	PUNCT
cblr-1740	609	45	1	1	X
cblr-1740	609	46	)	)	PUNCT
cblr-1740	609	47	the	the	DET
cblr-1740	609	48	year	year	NOUN
cblr-1740	609	49	the	the	DET
cblr-1740	609	50	taxable	taxable	ADJ
cblr-1740	609	51	year	year	NOUN
cblr-1740	609	52	production	production	NOUN
cblr-1740	609	53	is	be	AUX
cblr-1740	609	54	complete	complete	ADJ
cblr-1740	609	55	or	or	CCONJ
cblr-1740	609	56	(	(	PUNCT
cblr-1740	609	57	2	2	X
cblr-1740	609	58	)	)	PUNCT
cblr-1740	609	59	the	the	DET
cblr-1740	609	60	taxable	taxable	ADJ
cblr-1740	609	61	year	year	NOUN
cblr-1740	609	62	lawrence	lawrence	PROPN
cblr-1740	609	63	,	,	PUNCT
cblr-1740	609	64	steuben	steuben	PROPN
cblr-1740	609	65	,	,	PUNCT
cblr-1740	609	66	tioga	tioga	PROPN
cblr-1740	609	67	,	,	PUNCT
cblr-1740	609	68	tompkins	tompkins	PROPN
cblr-1740	609	69	,	,	PUNCT
cblr-1740	609	70	wayne	wayne	PROPN
cblr-1740	609	71	,	,	PUNCT
cblr-1740	609	72	wyoming	wyoming	PROPN
cblr-1740	609	73	,	,	PUNCT
cblr-1740	609	74	and	and	CCONJ
cblr-1740	609	75	yates	yates	PROPN
cblr-1740	609	76	.	.	PUNCT
cblr-1740	610	1	i	i	PRON
cblr-1740	610	2	d.	d.	PROPN
cblr-1740	610	3	at	at	ADP
cblr-1740	610	4	2	2	NUM
cblr-1740	610	5	.	.	NOUN
cblr-1740	610	6	143	143	NUM
cblr-1740	610	7	n.y	n.y	PROPN
cblr-1740	610	8	.	.	PROPN
cblr-1740	610	9	comp	comp	PROPN
cblr-1740	610	10	.	.	PUNCT
cblr-1740	611	1	codes	codes	PROPN
cblr-1740	611	2	r.	r.	PROPN
cblr-1740	611	3	&	&	CCONJ
cblr-1740	611	4	regs	regs	PROPN
cblr-1740	611	5	.	.	PUNCT
cblr-1740	612	1	tit	tit	NOUN
cblr-1740	612	2	.	.	PUNCT
cblr-1740	613	1	5	5	NUM
cblr-1740	613	2	,	,	PUNCT
cblr-1740	613	3	§	§	PROPN
cblr-1740	613	4	§	§	PROPN
cblr-1740	613	5	170.1	170.1	NUM
cblr-1740	613	6	,	,	PUNCT
cblr-1740	613	7	230.5	230.5	NUM
cblr-1740	613	8	(	(	PUNCT
cblr-1740	613	9	2014	2014	NUM
cblr-1740	613	10	)	)	PUNCT
cblr-1740	613	11	.	.	PUNCT
cblr-1740	614	1	xu	xu	PROPN
cblr-1740	614	2	–	–	PUNCT
cblr-1740	615	1	final	final	ADJ
cblr-1740	615	2	474	474	NUM
cblr-1740	615	3	columbia	columbia	PROPN
cblr-1740	615	4	business	business	NOUN
cblr-1740	615	5	law	law	PROPN
cblr-1740	615	6	review	review	NOUN
cblr-1740	615	7	[	[	X
cblr-1740	615	8	vol	vol	NOUN
cblr-1740	615	9	.	.	NOUN
cblr-1740	615	10	2016	2016	NUM
cblr-1740	615	11	california	california	PROPN
cblr-1740	615	12	ii	ii	PROPN
cblr-1740	615	13	(	(	PUNCT
cblr-1740	615	14	2014	2014	NUM
cblr-1740	615	15	)	)	PUNCT
cblr-1740	615	16	california	california	PROPN
cblr-1740	616	1	i	i	PRON
cblr-1740	616	2	(	(	PUNCT
cblr-1740	616	3	2009	2009	NUM
cblr-1740	616	4	)	)	PUNCT
cblr-1740	616	5	new	new	PROPN
cblr-1740	616	6	york	york	PROPN
cblr-1740	616	7	(	(	PUNCT
cblr-1740	616	8	2015	2015	NUM
cblr-1740	616	9	)	)	PUNCT
cblr-1740	616	10	following	follow	VERB
cblr-1740	616	11	the	the	DET
cblr-1740	616	12	year	year	NOUN
cblr-1740	616	13	the	the	DET
cblr-1740	616	14	film	film	NOUN
cblr-1740	616	15	has	have	AUX
cblr-1740	616	16	been	be	AUX
cblr-1740	616	17	allocated	allocate	VERB
cblr-1740	616	18	credit.144	credit.144	ADV
cblr-1740	616	19	may	may	AUX
cblr-1740	616	20	be	be	AUX
cblr-1740	616	21	issued	issue	VERB
cblr-1740	616	22	in	in	ADP
cblr-1740	616	23	one	one	NUM
cblr-1740	616	24	to	to	ADP
cblr-1740	616	25	three	three	NUM
cblr-1740	616	26	payments	payment	NOUN
cblr-1740	616	27	depending	depend	VERB
cblr-1740	616	28	on	on	ADP
cblr-1740	616	29	size	size	NOUN
cblr-1740	616	30	of	of	ADP
cblr-1740	616	31	refund	refund	NOUN
cblr-1740	616	32	.	.	PUNCT
cblr-1740	617	1	if	if	SCONJ
cblr-1740	617	2	refund	refund	NOUN
cblr-1740	617	3	is	be	AUX
cblr-1740	617	4	<	<	X
cblr-1740	617	5	$	$	SYM
cblr-1740	617	6	1	1	NUM
cblr-1740	617	7	million	million	NUM
cblr-1740	617	8	,	,	PUNCT
cblr-1740	617	9	then	then	ADV
cblr-1740	617	10	can	can	AUX
cblr-1740	617	11	be	be	AUX
cblr-1740	617	12	claimed	claim	VERB
cblr-1740	617	13	in	in	ADP
cblr-1740	617	14	its	its	PRON
cblr-1740	617	15	entirety	entirety	NOUN
cblr-1740	617	16	.	.	PUNCT
cblr-1740	618	1	if	if	SCONJ
cblr-1740	618	2	credit	credit	NOUN
cblr-1740	618	3	is	be	AUX
cblr-1740	618	4	$	$	SYM
cblr-1740	618	5	1–$5	1–$5	NUM
cblr-1740	618	6	million	million	NUM
cblr-1740	618	7	,	,	PUNCT
cblr-1740	618	8	it	it	PRON
cblr-1740	618	9	is	be	AUX
cblr-1740	618	10	claimed	claim	VERB
cblr-1740	618	11	over	over	ADP
cblr-1740	618	12	two	two	NUM
cblr-1740	618	13	years	year	NOUN
cblr-1740	618	14	.	.	PUNCT
cblr-1740	619	1	if	if	SCONJ
cblr-1740	619	2	credit	credit	NOUN
cblr-1740	619	3	is	be	AUX
cblr-1740	619	4	>	>	X
cblr-1740	619	5	$	$	SYM
cblr-1740	619	6	5	5	NUM
cblr-1740	619	7	million	million	NUM
cblr-1740	619	8	,	,	PUNCT
cblr-1740	619	9	it	it	PRON
cblr-1740	619	10	is	be	AUX
cblr-1740	619	11	claimed	claim	VERB
cblr-1740	619	12	over	over	ADP
cblr-1740	619	13	three	three	NUM
cblr-1740	619	14	years.145	years.145	NOUN
cblr-1740	619	15	preference	preference	NOUN
cblr-1740	619	16	zone	zone	NOUN
cblr-1740	619	17	5	5	NUM
cblr-1740	619	18	%	%	NOUN
cblr-1740	619	19	uplift	uplift	NOUN
cblr-1740	619	20	for	for	ADP
cblr-1740	619	21	qualified	qualified	ADJ
cblr-1740	619	22	wage	wage	NOUN
cblr-1740	619	23	and	and	CCONJ
cblr-1740	619	24	non	non	ADJ
cblr-1740	619	25	-	-	ADJ
cblr-1740	619	26	wage	wage	ADJ
cblr-1740	619	27	expenditures	expenditure	NOUN
cblr-1740	619	28	outside	outside	ADP
cblr-1740	619	29	the	the	DET
cblr-1740	619	30	la	la	PROPN
cblr-1740	619	31	zone	zone	NOUN
cblr-1740	619	32	.	.	PUNCT
cblr-1740	620	1	none	none	NOUN
cblr-1740	620	2	.	.	PUNCT
cblr-1740	621	1	5–10	5–10	ADJ
cblr-1740	621	2	%	%	NOUN
cblr-1740	621	3	increase	increase	NOUN
cblr-1740	621	4	in	in	ADP
cblr-1740	621	5	tax	tax	NOUN
cblr-1740	621	6	credit	credit	NOUN
cblr-1740	621	7	for	for	ADP
cblr-1740	621	8	filming	film	VERB
cblr-1740	621	9	outside	outside	ADP
cblr-1740	621	10	metropolitan	metropolitan	ADJ
cblr-1740	621	11	commuter	commuter	NOUN
cblr-1740	621	12	transportation	transportation	NOUN
cblr-1740	621	13	district	district	NOUN
cblr-1740	621	14	,	,	PUNCT
cblr-1740	621	15	depending	depend	VERB
cblr-1740	621	16	on	on	ADP
cblr-1740	621	17	county	county	NOUN
cblr-1740	621	18	.	.	PUNCT
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cblr-1740	622	6	.	.	PROPN
cblr-1740	622	7	dev	dev	PROPN
cblr-1740	622	8	.	.	PROPN
cblr-1740	622	9	,	,	PUNCT
cblr-1740	622	10	film	film	NOUN
cblr-1740	622	11	tax	tax	NOUN
cblr-1740	622	12	credit	credit	NOUN
cblr-1740	622	13	program	program	NOUN
cblr-1740	622	14	guidelines	guideline	NOUN
cblr-1740	622	15	:	:	PUNCT
cblr-1740	622	16	application	application	NOUN
cblr-1740	622	17	process	process	NOUN
cblr-1740	622	18	—	—	PUNCT
cblr-1740	622	19	steps	step	NOUN
cblr-1740	622	20	to	to	ADP
cblr-1740	622	21	the	the	DET
cblr-1740	622	22	credit	credit	NOUN
cblr-1740	622	23	2	2	NUM
cblr-1740	622	24	(	(	PUNCT
cblr-1740	622	25	2014	2014	NUM
cblr-1740	622	26	)	)	PUNCT
cblr-1740	622	27	,	,	PUNCT
cblr-1740	622	28	http://esd.ny.gov/	http://esd.ny.gov/	PROPN
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cblr-1740	622	30	/	/	SYM
cblr-1740	622	31	data	data	PROPN
cblr-1740	622	32	/	/	SYM
cblr-1740	622	33	film/2014	film/2014	NOUN
cblr-1740	622	34	/	/	SYM
cblr-1740	622	35	stepstocreditmay2014.pdf	stepstocreditmay2014.pdf	NOUN
cblr-1740	622	36	[	[	X
cblr-1740	622	37	https://	https://	PROPN
cblr-1740	622	38	perma.cc/64j5-69ln	perma.cc/64j5-69ln	PROPN
cblr-1740	622	39	]	]	PUNCT
cblr-1740	622	40	.	.	PUNCT
cblr-1740	622	41	145	145	NUM
cblr-1740	622	42	n.y	n.y	PROPN
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cblr-1740	622	44	tax	tax	NOUN
cblr-1740	622	45	law	law	NOUN
cblr-1740	622	46	§	§	PROPN
cblr-1740	622	47	24(a)(2	24(a)(2	NUM
cblr-1740	622	48	)	)	PUNCT
cblr-1740	622	49	(	(	PUNCT
cblr-1740	622	50	mckinney	mckinney	PROPN
cblr-1740	622	51	2016	2016	NUM
cblr-1740	622	52	)	)	PUNCT
cblr-1740	622	53	.	.	PUNCT