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Lights! Camera! Tax breaks!

Ah, the magic of film.

Shoot Wisconsin from the right angle, and it can look like a farm community in New England, a bustling Midwest college campus, big-city mean streets or a remote windswept beach.

Old buildings? Got ’em. Jam-packed sports arena? Of course.

(Incentives approved by the legislature last week include use of state-owned buildings and locations free of charge as available.)