Fully transferable tax credit of 30% on in-state expenditures related to the production of a motion picture.
An additional 5% tax credit on all payroll expenditures for Louisiana residents
No annual cap or per-project cap on tax credits
Minimum spend of $300,000 per project
Can claim direct refund for 85% of face value of tax credits from Louisiana Department of Revenue

Provides a 25% tax credit for qualified production expenditures in Louisiana
An additional 10% tax credit on all payroll expenditures for Louisiana residents
No annual cap on tax credits
No minimum spend
Tax credit can be sold or applied against Louisiana tax liability

Provides up to a 25% tax credit on qualified expenditures on live performance or infrastructure
$60mm annual cap; tax credits cannot exceed $10mm per project
10% of base investment for expenditures between $100,000 and $300,000
20% of base investment for expenditures between $300,000 and $1mm
25% of base investment for expenditures over $1mm
Additional qualifying incentives could include additional 10% tax credit for Louisiana resident payroll; transportation tax credit; collaboration with Louisiana’s top educational institutions

Provides a refundable tax credit up to 25% of qualified production or infrastructure expenditures
Calendar year cap of $3mm
Granted on first come first served basis
Minimum investment of $15,000 within a 12-month period
Requires advance notice of intent for application