Motion Picture

Production Projects: Investors in state-certified productions occurring prior to July 1, 2010, with a total base investment greater than $300,000 qualify for a fully transferable Louisiana investment tax credit of 25% of the in-state spend.

·  For state-certified productions occurring on or after July 1, 2010 but before July 1, 2012, with a total base investment greater than $300,000, each investor shall be allowed a tax credit of 20% of its investment.

·  For state-certified productions occurring on or after July 1, 2012 with a total base investment greater than $300,000, each investor shall be allowed a tax credit of 15% of the investment.

·  Payroll for Louisiana residents employed in connection with a state-certified production is allowed an additional tax credit of 10% of such payroll up to a salary limit of $1 million for any individual.

·  No cap on production incentive.

Infrastructure Projects: Investors in state-certified film, video, television and digital production and post-production state-of-the-art infrastructure projects occurring through January 1, 2009 with a total base infrastructure investment greater than $300,000 qualify for a fully transferable Louisiana investment tax credit of 40% of such investment.  No tax credit shall exceed $25 million.

Sound Recording Investor Tax Credit

Investors in state-certified, sound recording productions and sound recording infrastructure projects qualify for a fully refundable tax credit of twenty-five percent (25%) of the base investment in excess of $15,000.

Digital Media Tax Credit

Investors in state-certified digital media productions approved on or after January 1, 2005 and prior to January 1, 2010 with a total base investment greater than $300,000 qualify for a transferable Louisiana investment tax credit equal to a percentage of such investment.

·  20% tax credit for the first and second years following certification

·  15% tax credit for the third and fourth years following certification

·  10% tax credit for the fifth and sixth years following certification

Louisiana film tax credits are administered by the Office of Entertainment Industry of the Louisiana Department of Economic Development. For information contact:

Louisiana Department of Economic Development
Chris Stelly, Director of Film
Entertainment Industry Division  
Email: 
Web:  www.louisianaforward.com
Ph: (225)342-5832