LOUISIANA
EP Services Offered
Administration
Tax Credit Financing
Tax Credit Placement
Eligible Production Types
Animation
Commercials
Documentaries
Feature Films
Game Shows
Pilots
Post Only
Reality Television
Scripted Television
Talk Shows
Video Games
Location Production Needs
Beaches Ocean
City
Deserts
Forests
Lakes Rivers
Mountains
Rural
Snow
Suburban
Tropical
Legislation/
Guidance
| Incentive | 25%-40% Refundable Tax Credit |
| Related Programs | |
| Labor | |
| Resident ATL | 25% |
| Resident BTL | 25% |
| Non-Resident ATL | 25% |
| Non-Resident BTL | 25% |
| Labor Uplifts | 15% (max 40%) on individuals (loan-outs qualify at the base 25%) |
| Qualified Spend | |
| Spend | 25% |
Qualified expenditures include costs made for tangible goods and services directly related to the state-certified production within the borders of Louisiana. | |
| Spend Uplifts | Up to 15% (max 40%) for productions that qualify for one or both of the following:
5% available on certain VFX spend only |
| Minimum/Caps | |
| Minimum Spend | $300K; $50K (Louisiana screenplay productions) |
| Project Cap | $20M (film); $25M per season (TV) |
| Compensation Cap | $3M |
| Annual Cap | $150M |
| Application | |
Productions must complete and submit an online application with supporting documents and fees to the Office of Entertainment Industry Development, to receive an initial certification. The final certification process commences after the completion of production. | |
| Additional Requirements | |
| Screen Credit | Yes |
| CPA Audit | Yes |
| Loan-Out Registration | No |
| Income Tax Withholding | Individual: Not Required Loan-out: 4.25% |
| Sunset Date | June 30, 2031 |
| Additional Information | Productions may transfer credits to LDR at a buy-back rate of 90% (88% after 2% transfer fee). |
Louisiana EntertainmentStephen Hamner, Director 225.342.5403 | |