Following “Public Enemies,” the motion picture filmed at various locations in Wisconsin starring Johnny Depp, the tax incentive program for movie productions in the state has come into question.

During filming, taxpayer contributions covered a quarter of director Michael Mann’s salary, as well as entertainment, food and living expenses for various crewmembers.

About $100,000 of tax credits even covered some of the cost of Depp’s assistants, hair stylists and chauffeurs, according to Wisconsin Department of Commerce Communication Director Tony Hozeny.

When last year’s tax incentive was passed, it allowed movie producers to take advantage of a tax credit on movies they shoot on location in Wisconsin. Under the incentive, a movie production may be eligible for a 25 percent tax credit on its expenses associated with producing the movie.

While the incentive covered nearly $4.6 million in the production of “Public Enemies,” at least 1,600 jobs were created during shooting, according to a statement by Vans Stevenson, Motion Picture Association of America’s vice president for state legislative affairs.

Stevenson added Universal Studios spent over $18 million in Wisconsin because they felt welcomed by the tax break.

In a letter written to Gov. Jim Doyle dated Jan. 5, Lt. Gov. Barbara Lawton praised the success of the year-old program and suggested ways to improve incentives.

She pointed that setting the cap at $5 million annually may cause producers to think twice about coming to Wisconsin, according to Lawton spokesperson Ben Nuckles.

“The tax incentives from the film, television and video game industry have created hundreds of jobs and brought millions of dollars into the economy in Wisconsin,” Nuckles said. “There was a lot of success in its first year.”

Critics of the incentive argue the benefits of bringing in big-ticket movie productions to the state like “Public Enemies” do not outweigh the cost to the state’s taxpayers.

According to Hozeny, the current tax credit allows workers from outside of Wisconsin to receive breaks, and said he believes the incentives should help provide Wisconsin workers the opportunity of jobs when production crews roll in.

“With ‘Public Enemies,’ there wasn’t much economic impact to Wisconsin,” Hozeny said. “We believe this incentive should give us the opportunity to actually create a real film infrastructure that lasts and benefits businesses and workers here.”

David Fantle of VISIT Milwaukee feels that the numbers presented by the MPAA are promising and will lead to economic benefits as more movies are made here in Wisconsin.

“VISIT is excited because film and television is a 12-months-a-year business,” Fantle said. “If you can get a shoot in January or February, these are times that add a significant economic impact to those communities. Film has the potential to be the gift that keeps on giving.”

“Public Enemies” is scheduled for release in early July.