Louisiana
EP Services Offered
Eligible Production Types
- Feature Films
- Scripted Television
- Reality Television
- Documentaries
- Animation
- Video Games
- Webisodes
- Talk Shows
- Game Shows
- Live Events
- Commercials
Location Production Needs
- Rural
- Suburban
- Snow
- Tropical
- Beaches/Ocean
- Mountains
- Lakes/Rivers
- Deserts
- Forests
- City
Legislation
SB 254
Regulation
Motion Picture Production Tax Credit Program Rules
Administrative Guidance
2017 Legislative Changes
Office of Entertainment Industry Development
Stephen Hamner, Director
1051 N. 3rd St.
Baton Rouge, LA 70808
225.342.5403
Incentive |
25-40% Refundable Tax Credit |
---|---|
Related Programs | |
Project Criteria |
40% (loan-outs 25%) 40% (loan-outs 25%) 25% 25% $300K; $50K (certain local productions) $20M (film); $25M per season (TV) $3M per individual (loan-outs included) |
Qualified Spend |
25% of qualified expenditures. Qualified expenditures include costs made for tangible goods and services directly related to the state-certified production within the borders of Louisiana. The maximum credit that can be earned by any production is 40% of the base investment.
|
Program Guidelines |
$150M June 30, 2025 Yes Yes 5 Years |
Additional Considerations |
No
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% (requires a 2% transfer fee which results in an 88% net.) |