West Virginia could have been the site for most of the filming for the movie "We Are Marshall" if the state offered stronger tax incentives for film production in the state, said one of the movie's executive producers, Brent O'Connor.

Filmmakers are spending three weeks in Huntington for "We Are Marshall," which tells the story of the 1970 plane crash that killed 75 people, including most of Thundering Herd football team. The rest of the filming will take place in Georgia.

"We decided to spend some time in West Virginia because the story takes place here, and that's it," O'Connor said.

Last year, Georgia enacted a program which makes 17 percent of an in-state budget eligible for tax credits. The Georgia Entertainment Industry Investment Act also grants additional credits for employing Georgia talent and shooting in underdeveloped counties.

The act helped bring Marshall to Georgia. During its first year, the program helped the state attract several high-profile film projects, such as "Madea's Family Reunion" and "ATL." Total budgets for Georgia's movie and television productions in the first quarter of 2006 already have surpassed the total amount spent in all of 2005, according to the Georgia Film, Video and Music Office.

"This is the hottest topic in the film industry today," said Pam Haynes, director of the West Virginia Film Office. "It's no longer about 'location, location, location.' It's about what locations offer the best incentives."

Because West Virginia considers filmmaking a kind of manufacturing, one tax incentive applies to the "We Are Marshall" production. The incentive allows filmmakers to purchase components directly related to production without paying a sales tax, said Mark Muchow, director of fiscal property for the State Tax Department.

Another incentive allows those staying at the same lodging facility for at least 30 consecutive days to skip the sales tax on those rooms.

Other than those. however, West Virginia lacks incentives for making movies in the state.

"Not having them puts (West Virginia) behind other states," said O'Connor, whose production resume includes "Good Will Hunting," and "Elektra."

"It would be a great impetus for filming in the state."

Other states, including Arizona, Louisiana, Pennsylvania and Tennessee are focusing on incentives and credits to lure Hollywood away from California, which doesn't offer credits, and Canada, which first offered incentives in 1997. These credits range from 10 to 25 percent of a production's in-state budget.

"I won't say it's necessary, but it's so prevalent now," O'Connor said. "We're forced to make so many decisions based on budgets. In the last five years, I haven't made a decision without considering incentives."

According to the March 27 issue of Forbes magazine, some states are offering transferable tax credits to producers. Producers sell the credits to state residents when shooting ends.

Muchow said West Virginia "would have to do an in-depth analysis of the benefits, as well as the costs, and whether taxpayers should be subsidizing those activities. This is a fairly new subject, and the state hasn't had a chance to look at it yet."

Every state is different, Haynes said, "and something that works for one state might not work for West Virginia. ... I believe incentives are worthwhile, but we do have to evaluate what is best for us. We are faced with different challenges." Every state that has employed incentive programs, though, "has proven an increase in revenues," she said.

The benefits can be big -- "It's practically a guarantee that a multi-million film will spend a third, sometimes half, of its budget in the region in which it shoots."

Tax credits aren't West Virginia's only option, O'Connor said. Another disadvantage of shooting in West Virginia involves an inexperienced work force that doesn't often work with major film projects.

"In West Virginia, there are numerous positions for which we have no trained workers," said Haynes, who added the state could benefit from more sound stages, rental facilities and prop houses, too. " ... We cannot have incentives if we don't have the infrastructure to support them."

So, the state could be creative and attach hiring and training to in-state productions, O'Connor said.

"The state could probably come up with a program creative enough so that it couldn't be directly compared to other programs," he said. "They will be more experienced after we leave than before we arrived. Every time you hire local people, the more experience they get. ... Crew and location development have to go hand-in-hand."

Haynes said the state could slowly build its film industry by first targeting commercial productions, which require smaller crews. The impacts are lesser, but those projects could help develop a trained work force that would be prepared for bigger film projects in the future.

"This is a very long-term process," she said.

If West Virginia has the disadvantage of inexperience, would it have to offer larger incentives than other states to attract productions? Not necessarily.

"(West Virginia) has amazing location potential," O'Connor said. "We're shooting a film that took place in the early '70s, and there's a number of places in Huntington where we could shoot and get that look. It's just a beautiful state to film in."