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Information current as of Feb. 7, 2014.
Incentives: Motion Picture Industry Development Tax Credit
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
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.
Christopher Stelly, Executive Director, Louisiana Entertainment