Musical and Theatrical Tax Credit

Overview

Whether you’re launching a national concert tour or staging a new theatrical production, we’ll help you hit your mark. Louisiana offers a unique tax incentive for musical and theatrical productions and state certified higher education musical or theatrical infrastructure projects.

  • Provides a 7.2% tax credit for certified Louisiana expenditures between $100,000 and $300,000.
  • Provides a 14.4% tax credit for certified Louisiana expenditures between $300,000 and $1,000,000.
  • Provides an 18% tax credit for certified Louisiana expenditures over $1,000,000.
  • Provides an additional 7.2% tax credit for payroll expenditures to Louisiana residents.
  • No cap on production expenditures.
  • The tax credit is refundable or transferable on a one time basis.
  • Additional tax credits are available when employing students enrolled in Louisiana.

Eligibility

Louisiana’s musical and theatrical production income tax credit program is open to concert, theatrical and other live productions that originate or debut in the State of Louisiana. The musical and theatrical production income tax credit for infrastructure projects is available to state certified higher education musical or theatrical infrastructure projects. There is a $100,000 minimum in-state expenditure requirement.

Qualifying productions include:

  • Pre-Broadway engagement or remounts
  • Tour or resident production remounts
  • Pre-Broadway tryouts
  • Resident or regional productions
  • National touring companies producing their first public performance in Louisiana
  • Concert tours producing their first public performance in Louisiana

Eligible production expenditures:

  • Salaries directly related to the development of in-state certified productions
  • Physical production costs directly related to an in-state certified production
  • Artist compensation directly related to performance days in Louisiana
  • Creative team compensation directly related to work performed in Louisiana
  • Local and touring crew compensation directly related to work performed in Louisiana
  • Hotel and airfare expenditures directly related to an in-state certified production
  • Venue rental and associated fixed costs

Qualifying infrastructure projects include:

  • State certified higher education musical or theatrical infrastructure projects

Example infrastructure expenditures may include:

  • Land and acquisition
  • Construction
  • Design
  • Furniture, fixtures and equipment

Program Statutes & Rules: 

All incentive program rules are in the Louisiana Administrative Code maintained by the Office of the State Register.

How to Apply

To take advantage of the Musical and Theatrical Production Income Tax Credit, review the process and download the documents below:

Administration

For more information on the Musical and Theatrical Production Tax Incentive program, contact the program administrator:

Philip Mann
Director, Live Performance &
Music Industry Development
225.342.5521
pmann@la.gov

Lacey McRight
Assistant Director, Music
& Live Performance
225.342.5553
lacey.mcright@la.gov