According to ComicBoook.com on Sept. 1, North Carolina officials have decided to opt out of film incentives for using the state as a location to work on movie projects in 2014. "Iron Man 3" is an example of said projects, but it appears that officials have been attempting to shut down this program.
The North Carolina General Assembly had argued while popular film projects such as these Marvel films tend to bring on a booming economy to the state, they figured that it's about time to infuse tax cuts across the board as a replacement to the film incentives. There appears to be some favor in not being competitive with the rest of the world, but would rather just keep up with traditional "state-to-state" competition.
Director of North Carolina Film Office, Aaron Syrett, had this to say about this type of competition and its own success:
"It would just be a little short-sighted to think that without them we’d be just as successful because in the past few years we've proven that we haven’t".
Now, with the incentives going to the wayside in 2014, the rumors of "Guardians of the Galaxy" and "Captain America: The Winter Soldier" to be filmed in North Carolina have now sought out other advantageous venues in which to film. One of which would be director James Gunn's location in the United Kingdom which would be location he has settled his roots in for the long haul.