Nevada last year approved $2.2 million in transferable tax credits to “Beast Games.” Last week, the Nevada Film Office approved an additional $2.5 million. (Screenshot of YouTube video filmed in Allegiant Stadium promoting season one of Beast Games)
Days after the death of a proposal to massively expand the state’s film tax credit program, the Nevada Film Office approved up to $2.5 million in transferrable tax credits for a reality competition show that made headlines last year for unsafe conditions for contestants and crew.
On Friday, “Beast Games,” a reality competition show hosted by Jimmy “MrBeast” Donaldson, YouTube’s biggest content creator, was approved to receive up to $2.5 million in transferrable tax credits to film an episode of its second season at a temporary soundstage in Las Vegas near the South Point Casino. The approval comes roughly a year after a promo video for its inaugural season was approved for up to $2.2 million in transferrable tax credits.
Filming for a 24-minute YouTube video promoting season one of “Beast Games” took place at Allegiant Stadium in Las Vegas in July 2024 and was embroiled in controversy, according to multiple news reports and a class-action lawsuit.
Reporting from KSNV, New York Times and Time quote “Beast Games” contestants alleging that they were not properly fed or given access to their prescribed medications and did not receive adequate medical care after being injured in physical challenges. Contestants described the staff as overwhelmed and unprepared for the scope of the production, which involved 2,000 contestants attempting to earn one of 1,000 available spots.
The Nevada Labor Commissioner’s Office told the Nevada Current no complaints against the production have been filed with them.
The class-action lawsuit was filed in September in California against Donaldson, “Beast Games” and associated production companies. The contestants alleged numerous labor code violations and sexual harassment against women contestants.
The lawsuit alleges producers “knowingly misclassified” contestants on their 2024 film tax application “in part, to obtain a tax credit” they “would not have received if they had disclosed the Production’s actual labor costs,” according to a redacted copy of the lawsuit published byVariety and KSNV.
Contestants on unscripted reality or game shows are not typically considered employees, though there is an evolving conversation on that as a labor issue at the national level.
Lawyers for the plaintiffs could not be reached for comment.
Spokespeople for MrBeast declined to respond to specific questions about the lawsuit or public allegations about the conditions of their production last year. In a provided statement, they said last year’s shoot in Las Vegas was “unfortunately complicated by the CrowdStrike incident,” referring to a nationwide IT outage that affected millions of Windows systems, “extreme weather, and other unexpected logistical and communications issues, which we reviewed.”
The statement added that “virtually all of those invited to Toronto” where the full inaugural season was filmed “enthusiastically accepted.”
The Governor’s Office of Economic Development, which houses the Nevada Film Office, did not respond to specific questions from the Current asking if they are looking into any of the allegations related to the filming of “Beast Games” last year, or whether the allegations were considered when approving additional tax credits.
GOED spokesperson Carli Smith in a statement said the office is “aware of the ongoing lawsuit” and “actively tracking developments.” She added that the production has not completed a required third-party audit and therefore has not received any tax credits from the state.
Production companies can apply with the Nevada Film Office to receive transferable film tax credits equaling a certain percentage of qualified expenses. Because their own tax liability is less than the amount of tax credits they receive, the companies sell them to other Nevada companies at less than face value, though the state accepts them as payment at full face value. The procedure provides a financial subsidy to the tax credit recipients (the tv or film production company), and a tax break to the tax credit purchasers (typically gaming or insurance companies).
A delay of over a year between the approval of tax credits and the issuance of them is not uncommon. According to GOED, projects involving post-production have up to 270 days after post-production wraps to submit a third-party audit, which is required before any tax credits are issued. A 90-day extension can also be requested.
Off One’s Base, the North Carolina-based independent production company that filed for the tax credits for “Beast Games” season one is still within that window of time.
Audits are not considered public records, though companies can approve requests to make them public. The final amounts issued are reported by GOED within their annual reports.
Friday’s hearing for the $2.5 million in transferable tax credits for “Beast Games” season two was brief, with GOED staff and an executive producer restating details included in their public application. This year’s application was filed by Trailblazer Events, a North Carolina-based production company associated with MrBeast.
The same point of contact was listed on both applications.
According to its film tax credit application, Episode 201 of “Beast Games” season two will be shot entirely in Las Vegas with a budget of approximately $22.1 million, approximately $17 million of which covers what are considered qualified expenses for film tax credits. The budget includes $9.4 million in set construction and $2.2 million in wages to Nevada residents.
“Beast Games” was promoted as having the “largest cash prize, most contestants, and most cameras ever” with 1,000 people competing for a $5 million grand prize. The 10-episode season aired on Amazon Prime Video in December. The promotional video featuring Allegiant Stadium streamed on YouTube.
Amazon last month announced there would be two additional seasons and called “Beast Games” the “most-watched unscripted show ever, amassing 50 million viewers.”
Locally, the reaction was more mixed. KSNV quoted the production’s “contestant wranglers” alleging they were unable to call for medics when needed and were asked to clean a sleeping bag covered in human excrement.
A spokesperson for MrBeast in a statement to the Current said the company “communicated directly” with 97% of the 2,000 people who participated in last year’s Las Vegas shoot to ask for feedback, adding they “took the necessary steps to ensure that we learned from this experience and continue to comply with standard industry rules and regulations.”
MrBeast operates the most-subscribed channel on YouTube and is known for outrageous stunts and giving away money. The 27-year-old, based in Greenville, North Carolina, had 320 million subscribers on his main account and nearly 9 billion views last year, according to Forbes, which named him the internet’s top creator in 2024.
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Author: April Corbin Girnus
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