Industry Specific
Digital Media / Live Performance / Motion Picture / Sound Recording Tax Credits
The State of Louisiana provides tax credits that are calculated as a percentage of the total base investment dollars certified per production project. The program offers an additional labor tax credit based on payroll expenditures for each Louisiana resident employed in connection with the production. Investors in this industry are also able to transfer these earned credits for a percentage of the face value of the credits.
- Motion Picture Industry Development Tax Credit
A transferable credit of 30% for in-state motion picture production and an additional 5% on Louisiana labor
- Music/Sound Recording Tax Credit
Refundable tax credit of 25% for in-state expenditures related to the production of a sound recording
- Digital Media Tax Credit
Interactive digital media, such as video game developers, earn a 25% tax credit for expenditures in Louisiana and an additional 10% for Louisiana labor
- Live Performance
Expenditures on production and infrastructure can earn a tax credit of up to 25% and an additional 10% for Louisiana labor
