Base tax credit is 25% on in-state production expenditures including resident and non-resident labor with additional 15% for Louisiana resident labor (verified by a completed declaration of residency form). audit fee and application fee is due at the time of initial application. airfare, state & local taxes are non-qualified.
Production is required to participate in Louisiana's career-based learning and training program (internships, classroom workshops, continuing education, financial contribution to local educational agency or higher education institution).
Tax credit may be used by applicant entity or transferred to Louisiana at 88% (net) of face value.Eligible projects: animation, commercials, documentaries, feature films, game shows, pilots, standalone postproduction, reality TV, scripted TV, talk shows, video games, webisodes, VFX
Incentive details
Type
partially refundable tax credit (40% max)
Rate
25% (base) on qualified in-state production expenditures including resident and non-resident labor; additional 15% on Louisiana resident individual labor; additional 5% on qualified vfx expenditures made in Louisiana (50% of vfx budget must be spent in la with a qualified vfx company or a minimum of $1m in qualified vfx expenditures made in la).
Uplift(s)
10% for Louisiana screenplay productions with expenditures of $50k-$5m; 5% for filming outside of NOLA zone
Annual Cap
$125m
Project Cap
$20m features / $25m scripted tv (per season)
Compensation Cap
$3m (individual or loanout); atl salaries exceeding 40% of total Louisiana production expenditures; related party transactions exceeding 12% of total Louisiana
Eligible Expenses
qualified in-state production expenditures including resident and non-resident labor.
Additional Info
state and local taxes do not qualify (including SUI); airfare does not qualify
Requirements
Minimum Spend
$50k (la screenplay productions), $300k (all other productions)
Local Hire
Requirement
residents must complete a declaration of residency form
Logo/End Credit Acknowledgement Required
yes
Loanout Withholding
3%
Application Timing
Applications are accepted and reviewed monthly. initial certification covers expenditures made 12 months prior to the date of application and 24 months after the date of the initial certification.
Audit
Louisiana CPA audit required (CPA assigned by LA Economic Development Office)
Production submits an online application and supporting documents, using the Fastlane portal, and pays application & audit fees to receive initial certification. Upon completion of production, production provides ledger and payroll report to assigned CPA and LA Economic Development. Once the final CPA report is finalized and final certification is issued, credits can be applied to the applicant's Louisiana income taxes or transferred back to the state at 90% of the face value (net 88% after a 2% fee is paid to the LA Department of Revenue).
Louisiana Film Office
Louisiana film office: Stephen Hamner, Director, 225-342-5403, stephen.hamner@la.gov
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