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Louisiana

Location Production Needs

  • Rural
  • Suburban
  • Snow
  • Tropical
  • Beaches/Ocean
  • Mountains
  • Lakes/Rivers
  • Deserts
  • Forests
  • City

Legislation

SB 254

Administrative Guidance

2017 Legislative Changes

Office of Entertainment Industry Development

Stephen Hamner, Director

1051 N. 3rd St.

Baton Rouge, LA 70808

225.342.5403

stephen.hamner@la.gov

www.louisianaentertainment.gov

Incentive

Partially Refundable Tax Credit

Sub-jurisdictions
Project Criteria

40% (loan-outs 25%)

40% (loan-outs 25%)

25%

25%

$300K; $50K (certain local productions)

$20M (film); $25 per season (TV)

$3M

Qualified Spend/Bonus

25% on qualified in-state expenditures including, but not limited to:

  • Labor (resident and non-resident)
  • Select Fringes
  • Workers Comp/Handling Fees
  • Equipment
  • Post
  • Shipping (in-state and out-of-state)
  • Hotel
  • Completion Bond
  • Insurance
  • Legal Fees
  • Working Meals
  • Food/Catering/Entertainment
  • Wrap Party/Crew Gifts
  • Marketing Costs
  • 5% on films with a production office and at least 60% of principal photography taking place outside of the New Orleans Metro area;
  • 5% on certain VFX expenditures;
  • 10% for films based upon a screenplay created by a Louisiana resident
Program Guidelines

$150M

June 30, 2025

Yes

Yes

5 Years

Additional Considerations

For applications received on or after July 1, 2017, credits may not be transferred or sold to another taxpayer. Credits may only be applied directly against the taxpayer’s own income tax liability or transferred back to the state at a buy-back rate of 90%.

Production Resources
  • Soundstages
  • Watertank
  • Post Facilities
  • 12+ crews deep

Check each jurisdiction for up-to-date information on production incentives. Then, use our side-by-side comparison tool to assure you’re getting the incentive that’s right for you.