The good state of Oklahoma is, apparently, considering legislation to allow tax breaks for game developers that create more family friendly games meaning that, among other things, they fall into the M-rated category. So that means no blood, guts and glory as games of that rating are usually want to have. This comes in light of their previous, more direct attempt to regulate games by imposing game content legislation, which, thankfully, was deemed unconstitutional by the Supreme Court.
Oklahoma has similar incentives for films, but there's no age requirement for those. Not surprising given the huge disparity in public perceptions of both mediums. Games are still kid's stuff to a lot of people despite the main demographic being young adult males these days.
Source: http://www.gamepolitics.com/2009/01/23/proposed-oklahoma-tax-break-excludes-m-rated-games
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