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Information current as of Feb. 7, 2014.
Incentives: Motion Picture Industry Development Tax Credit

Economic Development, Business Incentives

Louisiana's Motion Picture Investor Tax Credit provides motion picture productions a 30% transferable tax credit on total in-state expenditures, including resident and non-resident labor, with no cap and a minimum spending requirement of $300,000. For productions using in-state labor, Louisiana offers an additional 5% payroll tax credit.

  • Provides up to 35% transferable tax credit
  • $300,000 minimum in-state expenditure requirement
  • No cap
  • Tax credits may be used to offset personal or corporate income tax liability in Louisiana
  • Tax credits may be transferred to Louisiana taxpayers
  • Tax credits may be transferred back to the State for 85% of face value

For comprehensive rules and details on eligibility including application materials and instructions, please review the information on the Louisiana Economic Development (LED) website and contact the program administrator.


Contact Information
Christopher Stelly, Executive Director, Louisiana Entertainment
( 225 ) 342 - 5403
Chris.Stelly@la.gov
Locations
Economic Development, Louisiana Department of
Physical Address
1051 North 3rd St
Baton Rouge, LA 70802
Mailing Address
PO Box 94185
Baton Rouge, LA 70804 - 9185
Primary Phone Number: ( 225 ) 342 - 4320
Secondary Phone Number: ( 800 ) 450 - 8115
Fax Number: ( 225 ) 342 - 6820
Hours
Monday - Friday: 8:00 AM - 5:00 PM
Saturday - Sunday: Closed