Tax breaks for film help keep the film industry and the multitude of jobs that go with it, here in the US. In Florida we did away with the tax breaks and all film companies pulled out of the states. This took away a lot of potential revenue for the state. By allowing love theatre to have these tax breaks as well, we can not only keep the cultural significance of American Musical Theatre alive and prosperous, but we can also help to grow those industries providing for more work for the coming generations. Live theatre will be something very difficult to automate.