Editor's Note: The following originally appeared at Andrew Breitbart's Big Hollywood.

M. Night Shyamalan’s latest film production, "The Last Airbender," was recently awarded over $35 million in film tax credits from Pennsylvania over two years.  The award is the largest in the history of Pennsylvania’s Film Tax Credit (FTC), breaking the record held by his previous project, "The Happening," which received $12 million in tax credits.  His film "Lady in the Water" also received a film production grant. The only good news is that taxpayers are only forced to subsidize these movies, not to watch them.

Pennsylvania first created a film tax credit in 2004, replaced it with a film grant program in 2006, then enacted its current $75 tax credit program in 2007, in which films can receive up to 25 percent of production costs in the form of tax credit. The state’s FTC was temporarily reduced, as the 2009 state budget agreement reduced all tax credits by 33% for three years.