Overview

The Motion Picture Production Tax Credit provides a 30% tax credit on qualified motion picture expenditures with no project or program caps. Payroll expenditures for Louisiana residents qualify for an additional 5% tax credit (35% effective total credit rate).

Benefits

Production Incentives
Fully transferable tax credit of 30% on in-state expenditures related to the production of a motion picture.

An additional 5% tax credit for Louisiana payroll expenditures.

No annual cap or per-project cap on tax credits.

A production company has several ways to use a tax credit:

• Tax credits can be applied against any Louisiana tax liability
• Production companies can also claim a direct refund for 85% of the face value of the tax credit from the Louisiana Department of Revenue.
• Tax credits can be transferred or sold by a production company to a third party.

Eligibility

Must spend at least $300,000 on motion picture productions 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 Motion Picture Production Application located in the Related Content section to Louisiana Economic Development.

In addition to the application, the following materials are required with submission (all information below must be received before pre-certification is issued):

• Application fee (minimum: $200 / maximum: $5,000): Fee is assessed as 0.2% of the total amount of tax credits for which the production qualified.
• Detailed preliminary budget
• National multi-market distribution plan
• Statement that the project meets the definition of a "state-certified production."
• Notarized statement
• LA LLC & LA Tax ID #
• Any other information requested by the office needed to make a determination

EFFECTIVE IMMEDIATELY FOR ALL INITIAL CERTIFICATIONS: In accordance with state law, prior to any certification of the issuance of an initial certification, the motion picture production company shall submit to the Office of Entertainment Industry Development a notarized statement agreeing to pay all vendors. To view a copy of the statement, click here. To view ACT 478, click here.

Related Content

• LouisianaEntertainment.gov
• Motion Picture Production Application
• Entertainment Brochure

Administration

If you have any questions or need to know if credits have been certified, contact our office at 225.342.5403 or led-entertainment@la.gov.

For more information on the motion picture industry, contact the program administrator:

Christopher Stelly
Director, Film and Television
225.342.5403
Chris.Stelly@la.gov