Film tax credits are back in Louisiana

July 21, 2017


Effective July 1, 2017:  Louisiana's Motion Picture Investor Tax Credit provides motion picture productions up to a 30% transferable tax credit on total qualified in-state production expenditures, including resident and non-resident labor.


For productions using in-state labor, Louisiana offers an additional 10% payroll tax credit.

  • Provides up to a 40% transferable tax credit.

  • $50,000 threshold for local Louisiana productions meeting certain qualifications.

  • $300,000 minimum in-state expenditure requirement.

  • For fiscal years 2016-2018 the maximum amount of credits that can be claimed per fiscal year is $180 million.

  • Tax credits may be used to offset personal or corporate income tax liability in Louisiana.

  • Tax credits may be transferred to Louisiana taxpayers.

  • Tax credits may be transferred back to the State for 85% of face value; however, the state is not accepting transfers between July 1, 2015 and June 30, 2016.

  • An array of changes have impacted this program. View Summary of impacts.

Learn more here:

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