Live Performance Tax Credit

Overview

The Live Performance Tax Credit program offers a tax credit for up to 25% on qualified expenditures on live performance production or infrastructure.

Benefits

The Live Performance Tax Credit program offers a fully transferable tax credit that can be sold or applied against Louisiana tax liability. Tax credits received for infrastructure cannot exceed $10 million per project and are also subject to a $60 million annual cap. There is no annual cap on the production credits. The tax credit value increases with higher levels of certified expenditures, as outlined below:

10% of the base investment for expenditures between $100,000 and $300,000
20% of the base investment for expenditures between $300,000 and $1 million
25% of the base investment for expenditures over $1 million

In addition to the baseline tax credits for live performance production and infrastructure, the producer may also qualify for additional incentives, including:

10% additional tax credit for payroll of Louisiana residents
Transportation tax credit offered for shipping of live performance-related property
Opportunities for collaboration with Louisiana's top educational institutions

Eligibility

To receive the tax credit, a production must invest a minimum of $100,000 on live performance projects in Louisiana.

For comprehensive rules and details on eligibility, please review Related Content below and contact the appropriate administrator.

How to Apply

Complete and submit the Live Performance Tax Credit application form below.

Include additional documentation with application as stated on application form.

Administration

For more information on the Live Performance program, contact the program administrator:

Philip Mann
Director, Live Performance Development
225.342.5521
pmann@la.gov