Type of Incentive Tax credit; refundable; transferable; 5 year carry forward
Benefit Details 25% qualified spend plus 10% for LA screenplay productions, +15% resident labor; +5% out of zone; +5% VFX costs. Total credits cannot exceed 40%.
Project Cap $20M
Annual Cap $180M claims cap; $150M issuance cap
Minimum Local Spend $300,000
Loan-Out Company Considerations Withholding required at 6%. Loan out not eligible for resident labor bump of 15%.
Qualified Labor First $3M of each Resident and Non-Resident, including loan outs
Sunset Date June 30, 2025
Film Commission LED Entertainment
P.O. Box 94185
Baton Rouge, LA 70804-9185

Chris Stelly
chris.stelly@la.gov
225.342.5403