The state of Wisconsin isn't discriminate when it comes to treating its entertainment industry (yes, there is one). The newly introduced 25 percent tax credits for the film and television industry also brought video games into the fold, something rarely done in most states.

With this, a 25 percent rebate on qualified production related expenses as well as a 15 percent credit for infrastructure development are given.

The level of film production in the 'Badger State' has increased lately, so emphasis is being placed on developing this industry, with similar hopes for the gaming biz. Presumably, the credits will see more developers flock to the area, especially with the rising costs of development and increasing amount of consolidation. Mike Crowns, director of product development at Madison, Wisconsin’s Raven Software (a division of Activision) agrees, saying “I truly believe that the tax incentive will greatly assist the growth of game development in the State of Wisconsin."

Raven has done pretty well for itself, its success resulting in 'spin-off' companies like Human Head Studios (who developed Prey) and in turn Big Rooster (currently a multiplatform dev). Moreover, a few schools in the area have begun to offer more animation classes as well as game development degree tracks.

Overall, Wisconsin is a pretty cheap place to live and work, for developers and others alike. Who knows, things could get pretty big there.