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Tax break helps 'The Tonight Show'

The Tonight Show returned to New York this week, ending its four decades stop on the West Coast.

New host Jimmy Fallon is a New Yorker who says he wants the excitement of the nation's largest city to permeate his show. But there's another key reason for the show's return home: an unconventional New York State tax credit that could potentially save NBC more than $20 million a year.

The language of the 30 per cent credit is remarkably specific, applying to shows that film in front of a studio audience and spent at least five years elsewhere.

NBC says it helped make the move possible. Similar credits have helped TV and movie productions thrive in the state but experts are divided about whether it's worth it.

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