Sen. Berger wants the state to stop granting incentives to films receiving a NC-17 rating.  There are several counterintuitive issues here.

1) The state needs to be careful of getting into the artistic intent judgment.

State film and tax officials would review each
project before and after shooting to be sure it displays “serious
artistic merit taking into consideration general standards of decency
and respect for the diverse beliefs and values of the citizens of North
Carolina.” (News-Record)

Is that REALLY what state officials want or should to be doing?

and

2) The film industry’s response to this is equally odd.



Film makers won’t do business in a state where officials intrude too
far into their creativity, said Monty Hagler, a Greensboro public
relations executive who serves on the state’ s film council.


“I don’t think this bill is in the best interest of North Carolina’s economy or its film industry,” he said.

The film industry is not being forced to take incentives.  They can always simply opt out of taking state money and preserve their artistic integrity.  But you can’t have it both ways.