Best Picture Nominees Filmed With Tax Credits Far From Hollywood

When the envelope for Best Picture is opened at the Oscars on Sunday night, the winning film will almost certainly be one that received lucrative tax credits to be made somewhere far from the soundstages and backlots of Los Angeles.

“A Complete Unknown,” a Bob Dylan biopic that shot almost entirely in New Jersey, won $28.7 million in tax credits from the Garden State, according to the New Jersey Economic Development Authority. “Nickel Boys” got a $5.4 million incentive from Louisiana to shoot in New Orleans. “The Substance"—set in Hollywood—got a French tax rebate. And none of the other seven ...