United States - Alabama

NameUS - Louisiana Motion Picture Investor Tax Credit
FundLouisiana Entertainement
TypeProduction Incentive
Project typesFeature Films, TV series, TV single work
Nature of projectFiction, Animation, Documentary
Annual budget180M USD cap per year
Funding calculation % of QE upto40
Funding calculation infoBasic rate is 30% + 10% bonus for services paid directly to Louisiana residents (loan out are not eligible) / Bonus of 15% for screenplay meeting certain Louisiana ownership / Bonus of 15% for music meeting certain Louisiana ownership for music expenditures / Max. amount per project: 30M USD
Qualifying expenses infoAre not eligible: salaries for services performed outside of Louisiana, rentals/purchases of tangible goods from a source outside of Louisiana, rentals/purchases of tangible goods from a source within Louisiana but used outside of the state / Payroll payment directly to individual capped at 3M USD (except for loan out companies) / ATL fees greater than 40% of Louisiana qualified expenditures do not qualify
Nature of fundingSelective
Who can applyProduction company registered in the region/state
Who can apply infoMotion picture production companies headquartered and domiciled in Louisiana
All year roundYes
When to apply infoApplication fee equal to 0,5% of the amount of the tax credit (min. 500 USD, max. 15 000 USD)
RecoupableNot Recoupable
Tax typeTax Credit
Tax type infoTransferable tax credit
Financial supportNational Productions, Coproductions, Special Effects
Minimum local spending info300 000 USD may aggregate a slate of no more than 3 productions / 'Indigenous production' expending 50 000 USD to 300 000 USD meeting certain payroll requirements will be eligible for a tax credit of 30%
Individuals paying income tax inUnited States

Contact Details

Name: Stephen Hamner
Phone:+1 225 342 5403
Name: Amanda Hafford
Phone:+1 225 342 5403