Programs Administered by Louisiana Economic Development's Entertainment Industry Division

The Entertainment Industry Division is charged with administering Louisiana's entertainment incentive package including specific tax credit programs targeting three distinct sectors:  motion picture production, sound recording and digital/interactive media.

The vision and mission of this office is to further expand Louisiana's prominence in the entertainment industry to create high-paying long-term employment as well as lend to the further diversification of Louisiana's economy. 

1) Motion Picture
(Note: there are two distinct and separate programs available)

Motion Picture Production Tax Credit
25% tax credit granted on in-state expenditures exceeding $300,000 related to the production of a motion picture.  An additional 10% is granted based upon the total Louisiana residents hired on the production.

Infrastructure Tax Credit
40% tax credit granted on expenditures related to infrastructure that supports and services the motion picture industry.

2) Sound Recording

• If the total "base investment" is greater than $15,000 and less than or equal to $150,000, each taxpayer is allowed a tax credit of 10%; 
• If greater than $150,000 and less than or equal to $1,000,000:  15%; 
• If greater than $1,000,000:  20%.

3) Digital / Interactive Media

• For years 1 & 2, the producer shall earn tax credits at the rate of 20% of the base investment for that year.
• For years 3 & 4, the producer shall earn tax credits at the rate of 15% of the base investment for that year.
• For years 5 & 6, the producer shall earn tax credits at the rate of 10% of the base investment for that year.

5.31.07