Louisiana

Louisiana Motion Picture Production Program

Louisiana remains one of the foundational film incentive jurisdictions in the United States, and its Motion Picture Production Program continues to be a major part of the state's production identity. Louisiana Entertainment's official program page states that, for applications received on or after July 1, 2017, the Motion Picture Production Program provides motion picture productions up to a 40 percent tax credit on total qualified in-state production expenditures, including resident and non-resident labor.

Incentive Rates

• Up to 40% tax credit on total qualified in-state production expenditures, including resident and non-resident labor
• Cap (from July 1, 2025): both front-end and back-end caps reduced to $125 million
• Rollover of unclaimed credits into the subsequent fiscal year was repealed effective July 1, 2025

Recent Program Changes

Louisiana's program is not static. For applications received on or after July 1, 2025 and credits claimed on or after the same date, both the front-end and back-end caps were reduced to $125 million, and the rollover of unclaimed credits into the subsequent fiscal year was repealed. Those recent official changes matter because they affect how producers model timing, allocation, and credit claims in practice.

Strategic Notes for Producers

Louisiana is best understood as a large, mature tax credit market with a very strong headline value, broad qualified spend treatment, and long-established production infrastructure, but one that now requires careful attention to current caps and program timing. It is still a major state in the national incentive conversation, especially for productions that can take advantage of Louisiana's crew base, stages, and vendor ecosystem.

The main financing takeaway is that Louisiana remains aggressive, but it is no longer a program that should be modeled casually using outdated cap assumptions. The 2025 cap changes are a real operational constraint that producers planning large productions should factor into scheduling and cash flow modeling from the outset.

Frequently Asked Questions

What is the Louisiana film tax credit?

Louisiana offers a 25% base + bonuses up to 40% tax credit, structured as a Transferable; state buyback at 88% net, with an annual program cap of $125M/year through 2031. The program is designed to attract film and television productions by offsetting a portion of qualifying local expenditures.

How much is the Louisiana film tax credit?

The Louisiana tax credit is 25% base + bonuses up to 40%, structured as a Transferable; state buyback at 88% net. The exact rate your production qualifies for may depend on factors such as local hiring, filming location, and production type.

What is the minimum spend to qualify for the Louisiana film tax credit?

Productions must meet a minimum spend threshold of $300K qualified Louisiana spend in Louisiana to be eligible. Spend typically includes below-the-line costs incurred within the region, though qualifying criteria vary by program — consult the local film office for the full eligibility rules.

Is there a cap on the Louisiana film tax credit?

Yes. The Louisiana program has a program-wide cap of $125M/year through 2031 and a per-project cap of No per-project cap (Act 44, 2025). Productions should apply early, as allocations can be limited.

How do I apply for the Louisiana film tax credit?

Productions typically apply through the Louisiana film office or the relevant government agency. Applications are generally submitted before principal photography begins, with final certification issued after production is complete and qualified spend is audited. Check the official film office website for current application guidelines, deadlines, and required documentation.