Television and film productions are migrating at a record pace to the 40 U.S. states that offer film incentives , typically in the form of tax rebates , according to Paul Audley of FilmL.A. New Mexico , which has been particularly aggressive in courting Hollywood , has become one of the top filming destinations in the country by offering filmmakers a 25 % refund on all in-state production costs and interest-free loans of up to $ 15 million .