Production & Infrastructure Incentives:

·       10% of the base investment for expenditures of $100,000 to $300,000

·       20% of the base investment for expenditures of $300,000 to $1 million

·       25% of the base investment for expenditures over $1 million

Additional Incentives:

·       10% additional tax credit for payroll of Louisiana residents

·       Transportation tax credit offered for shipping of live performance-related property

A transferrable tax credit can be sold or applied against Louisiana tax liability. 

Infrastructure credits capped at $10 million per project with a $60 million annual state cap. 

The program incentivizes and provides support for collaboration with Louisiana’s top educational institutions.