Like many other states, Massachusetts offers tax credits for film and television productions that film in the state. In particular, Massachusetts offers credits worth 25 percent of a production’s expenses and payroll tax liability incurred in the Bay State. If the credits exceed the production’s Massachusetts tax liability, they can claim 90 percent of the remainder as a refund.

All in all the article was a bit of a hit piece against these tax credits in both MA and other states. Could be completely on point for all I know though, no clue if they’re representing the facts accurately or not