Tax credits for film productions may be the bane of Joe Kristan’s existence but that doesn’t mean they can’t be popular (Tax Policy blog reports that 44 states have them).

MacGruber was no exception, however the person in charge of the mane of hair on Will Forte’s head did not result in a “direct expenditure,” so that cost did not qualify for the “Movie Production Incentive.”

The Journal’s Speakeasy Blog learned that keeping a mullet in such pristine condition was not an easy task and apparently there wasn’t a single stylist in the Land of Enchantment qualified to handle it:

We made the movie in Albuquerque, so part of the [tax break] deal is that you’re supposed to use a largely New Mexican crew. But the [MacGruber] wig is an unruly little creation, so Betty Rogers, who’s the head of the hair department at SNL, came to make sure it was tamed every day. She is so good at what she does. So it was basically her and a bunch of great people from New Mexico.

Great people, maybe. Not so enchanting if they can’t handle a mullet.

‘MacGruber’: Star Will Forte on Wigs, Nudity and Tax Breaks [Speakeasy/WSJ]
‘MacGruber’ Talks Tax [Tax Docket]
Movie Production Incentives: Blockbuster Support for Lackluster Policy [Tax Foundation]