There is a great article on Michigan (Stardock’s home) and other animation/video game devs taking advantage of tax breaks to open and expand their studios.
http://news.yahoo.com/s/detroitnws/detroitnws_ts3065
“In Plymouth, PC gaming company Stardock plans to spend $18 million during the next decade to hire employees and expand its facilities to include a new $900,000 studio. The 60-employee firm was founded in Michigan more than 20 years ago.
CEO Brad Wardell said the credit helps give Michigan technology firms a boost in overcoming other economic challenges, such as an otherwise relatively high state tax burden and a weak high-tech business community. It also helps attract talent and retain Michigan graduates who may have otherwise left for jobs elsewhere. “