In response to a question in an interview with the Wall Street Journal regarding ‘MacGruber’s’ (Will Forte) specific hairstyle and look, Will Forte responded:
We made the movie in Albuquerque, so part of the [tax break] deal is that you’re supposed to use a largely New Mexican crew. But the [MacGruber] wig is an unruly little creation, so Betty Rogers, who’s the head of the hair department at SNL, came to make sure it was tamed every day. She is so good at what she does. So it was basically her and a bunch of great people from New Mexico.
The “tax break” that Forte is referring to “Movie Production Incentive (MPI)” which is in the form of a tax credit. In New Mexico, productions including feature films receive a 25% tax rebate on “direct production expenditures” (an expenditure subject to tax in New Mexico). Further, paying New Mexico residents qualifies as a direct production expenditure subject to the tax rebate.
Below is an animated map of states that currently have similar MPIs. Click the map to enlarge it and see all the states that have an MPI. Click here for a special report from Tax Foundation regarding MPIs.
Alright. Enough about tax. Here is a clip of one of my favorite ‘MacGruber’ SNL skits. It features Jonah Hill who ‘MacGruber’ accuses of talking “smack” about him to Hill’s friends. MacGruber starts lashing out at him in a paint factory that is about to explode. I think you all know what happens next. Enjoy!