Production Incentives:

·       25% refundable tax credit based on total in-state expenditures related to the production of a sound recording.  

A refundable tax credit is similar to a direct rebate:  the total amount of tax credits earned is paid by the state as a rebate to qualifying participants. 

The project must spend at least $15,000 in Louisiana within a 12 month period and provide advance notice of intent to apply for the Sound Recording incentive. 

The following expenses are eligible, but not limted to:
·       Studio rental and recording media (tape, CDs, hard drive) 
·       Engineer and session player fees
·       Hotels, meals and catering 

** PLEASE NOTE:  The infrastructure tax credit program ceased August 1, 2009 and we can no longer accept applications for state certified infrastructure projects.  For complete details, refer to RS 47:6023.  

Download the Sound Recording application here.