Headline rate 25%
Type Tax credit (transferable)
Minimum spend $300,000 minimum in-state expenditure for eligible productions; $50,000 for Louisiana screenplay productions.
Program cap Maximum $150 million in credits issued per fiscal year; maximum $180 million in credits claimed per fiscal year.
Administered by Office of Entertainment Industry Development, Louisiana Economic Development (LED)
Country / State United States
Program status active
Last verified 2026-11-10
Summary only — incentive terms change. Confirm current terms with the administering body before committing to a location.