Universal Studios' planned feature film "Forgetting Sarah Marshall" has become one of the first movies to take advantage of a recently expanded state tax credit program.

Shooting on the film, which is expected to be released next spring, began April 23 and will wrap up in mid-June, according to movie publicist Claire Raskind.

The film stars Jason Segel and Kristen Bell and is billed as a comic look at one guy's arduous quest to grow up and get over the heartbreak of being dumped.

The production is based at Turtle Bay Resort with a cast and crew of 175 people.

About 100 crew members are local hires.

A key reason for shooting "Forgetting Sarah" here is Hawai'i's 15 percent production tax credit, which took effect last July, Raskind said.

Financial details of the movie, including its budget, were not disclosed.

Excluding "Forgetting Sarah," a Universal Pictures/Apatow Productions project, a total of 12 productions have applied for tax credits, according to State Film Office figures released earlier this year. The 12 productions planned to spend a total of $79.5 million on expenses that qualify for the tax credits and hire 774 residents and 316 nonresidents.

If all that money were spent on O'ahu, the tax credits available would amount to $12 million.

The only other feature-length movie seeking production tax credits is about the Transpacific Yacht Race from Los Angeles to Honolulu. That film, "Morning Light," will be distributed in 2008 by Walt Disney Co. and features this summer's 2007 Transpac race.