Louisiana Film Tax Credit

Type of Incentive Tax credit; partially refundable; transferable; 5 year carry forward
Benefit Details 30% of qualified spend in state plus 10% for resident labor
Project Cap $30,000,000
Annual Cap $180,000,000
Minimum Local Spend $300,000
Loan-Out Company Considerations Yes subject to 6% withholding
Additional Exemptions ** None
Qualified Production Expenditures Incurred in State, In-State Vendors; Fringes Paid for Qualified Labor.  Contact us for more details.
Qualified Labor Resident and Nonresident; Above the Line and Below the Line;  Additional 10% tax credit limited to first $3,000,000 of resident labor. Contact us for more details.
Sunset Date None
Film Commission Louisiana Film
Capitol Annex Building
1051 North 3rd Street, Suite 173
Baton Rouge, LA 70802Chris Stelly

** Jefferson Parish and Shreveport offer additional local rebates.

NOTE: This content has been prepared by Kevin P. Martin & Associates, P.C.  for informational purposes only and should not be construed as tax advice or relied on for specific projects. Though every effort has been made to remain current, laws and incentives change and, therefore, this information may have been revised. Please contact us to confirm any laws or the effect of incentives on your project.