Jurisdiction Details | Production Incentives

Incentive	25-40%% Refundable Tax Credit
Sub-jurisdictions	Louisiana - Jefferson Parish Louisiana - Shreveport
Project Criteria	Resident ATL: 40% (loan-outs 25%) Resident BTL: 40% (loan-outs 25%) Non-Resident ATL: 25% Non-Resident BTL: 25% Minimum Spend: $300K; $50K (certain local productions) Project Cap: $20M (film); $25M per season (TV) Compensation Cap: $3M per individual (loan-outs included)
Qualified Spend	25% on qualified in-state expenditures including, but not limited to: Labor (resident and non-resident) Select Fringes Workers Comp/Handling Fees Equipment Post Shipping (in-state and out-of-state) Hotel Completion Bond Insurance Legal Fees Working Meals Food/Catering/Entertainment Wrap Party/Crew Gifts Marketing Costs Bonus: 5% on films with a production office and at least 60% of principal photography taking place outside of the New Orleans Metro area; 5% on certain VFX expenditures; 10% for films based upon a screenplay created by a Louisiana resident
Program Guidelines	Annual Cap: $150M Sunset Date: June 30, 2025 Screen Credit: Yes CPA Audit: Yes Carry Forward: 5 Years
Additional Considerations	For applications received on or after July 1, 2017, credits may not be transferred or sold to another taxpayer. Credits may only be applied directly against the taxpayer’s own income tax liability or transferred back to the state at a buy-back rate of 90%.
Production Resources	Soundstages Watertank Post Facilities 12+ crews deep

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