Benefits at a glance
- 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 credit 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.
- Learn more at Louisiana Entertainment