• Tax credits are earned by qualified in-state production expenditures or investment in a state-of-the-art facility, certified by the Governor's Office of Film & Television Development.
• If the total base of investment is (on a state-certified production or state-certified infrastructure project) greater than $300,000, each investor shall be allowed a tax credit of 25% of the base investment. After July 1, 2010: 20% and after July 1, 2012: 15%
• Payroll for Louisiana residents employed in connection with a state-certified production shall be allowed an additional tax credit of 10% of such payroll. The additional incentive for LA residents payroll is capped at $1mm per person
• If the total base investment (in a state-certified infrastructure project) is greater than $300,000, each taxpayer shall be allowed a tax credit of 15% of the base investment expended in this state on an infrastructure project.

• Tax credit is earned by a "state-certified production" defined as a "digital interactive media production" or a "component part" approved by the Department of Economic Development.
• For each of the first and second years following certification of the project as a state-certified production, the producer shall earn tax credits at the rate of 20% of the base investment for that year.
• For each of the third and fourth years following certification of the project as a state-certified production, the producer shall earn tax credits at the rate of 15% of the base investment for that year.
• For each of the fifth and sixth years following certification of the project as a state-certified production, the producer shall earn tax credits at the rate of 10% of the base investment of for that year.
• No tax credits may be earned under new law after the sixth year following the certification of the project as a state-certified production

The Louisiana Sound Recording Investor Tax Credit was created with the entertainment industry in mind. Much like the state's highly successful film program, the credit has advanced to 25 percent and is designed to boost record production development by reducing the cost of making new master music recordings, whether distributed by CD, digital download or as part of a soundtrack. The credit also provides a 25 percent tax credit on sound recording infrastructure development.

• Tax credits are earned by state-certified production and state–certified infrastructure projects.
• Each investor is allowed a 25% tax credit of their base investment in excess of $15,000.
• Credit shall be allowed for taxable period in which it is earned, meaning the time they are certified by the state; any overpayment will result in a refund.
• Aggregate amount of credits certified for all investors shall not exceed $3mm