The California Film Commission received 380 applications for tax credits this year and approved 28 of them, it said on Monday. While the number of approvals remained the same as last year, the number of applications was up 18 percent. A lottery system was used to select the winners. The commission has indicated that it realizes how intense the competition for tax consideration can be; Losers often end up bringing their projects to other states, where tax breaks are often more generous than California's.