The Louisiana legislature, in 2002, enacted the louisiana motion picture tax incentive act in order to entice production companies to film their movies, music videos, commercials, and other media projects in our state. Only louisiana based production companies are allowed to qualify for the tax credit incentives.

there are two seperate parts of the l.a. tax incentive act:

1. investor tax credit: this program was created to provide a 40% transferable tax credit on all productions that spend over $300,000 in qualified expeditures within the state of louisiana on each project. this  tax incentive can be used to offset some of the production costs or can be used to make a project financially more viable to film in louisiana. a company has the right to use the tax credits to offset their own louisiana tax liabilities or the tax credit can be sold for cash at approximately .85 on the dollar.

2.  labor tax credit: this program provides an additional 5% tax credit based on the total payroll of just the louisiana residents that were employed on the production. this is given to encourage companies to hire as many local residents as possible.

​30% louisiana motion picture industry development tax credit provided on qualified louisiana expenses with a cap of $180 million per year. 10% tax credit on payroll for all louisiana residents for a total of 35% combined total tax credit rate.