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Overview of 2023 Legislative Session changes to the Motion Picture Production Tax Credit Program

Act 411 (HB 562) extended the motion picture production tax credit program by six years and made

several administrative changes.

This overview summarizes the changes, for informational purposes and general guidance, but is

subject to the actual language of this enactment, and to further requirements as may be provided by

the Louisiana Department of Revenue (LDR) as well as rules promulgated by Louisiana Economic

Development (LED) under the Administrative Procedures Act.

I. Sunset Extension: July 1, 2031

The new law extends the program by six years, revising the application submission deadline from July

1, 2025 to July 1, 2031.

Applications received prior to July 1, 2031 will continue to be processed and, if applicable, tax credits

may be awarded after this date, in accordance with La. R.S. 47:6007 and program rules.

II. Revised Louisiana Promotional Graphic Requirement

Film productions are still required to acknowledge the financial assistance of the state of Louisiana in

the making of their project, however, the logo and other requirements are being tweaked as follows:

As a general rule state certified productions with applications received on or after July 1, 2023 will be

required to:

1. New Logo: Include up to a five-second static or animated graphic in the end credits before the

below-the line crew crawl for the life of the production, during each broadcast worldwide if applicable;


2. Promotional Piece: Provide LED with an electronic press kit, customized video, or alternative

asset, as may be agreed to by LED, for promotional use by LED.

Exception: Commercials, music videos, or other state-certified productions that are prohibited by

federal law or contractual requirements from utilizing the promotional Louisiana graphic may use an

alternative marketing option as approved by LED.

III. Transfer fee allocation / Entertainment Development Fund

LED is still to receive 75% of transfer fees for allocation to the Entertainment Development Fund, for

uses to include: motion picture and television education development initiatives, matching grants for

Louisiana filmmakers, Louisiana workforce development programs, and other motion picture and

television related programs as determined by rule.

IV. Delinquent tax filing clearance requirement

No motion picture production tax credit may be earned, certified, issued to, transferred by, or used to

reduce a Louisiana tax liability if there exists a delinquent federal, state or local tax obligation.

Compliance with this requirement shall now be certified by the motion picture production company,

irrevocable designee, taxpayer, or claimant before any credit may be certified, transferred, or sold.

V. Detailed vendor listing to be made available to the CPA

Program applicants shall still be required to make all records related to the tax credit application

available for inspection by the CPA, moving forward for applications received on or after July 1, 2023

these records shall now specifically include a detailed listing of the dates and amounts of all Louisiana

expenditures, including the vendor’s address and zip code.

VI. LED tax credit reservation system and revised format Initial Certification Letter

The aggregate dollar amount of tax credits issued for all program applications remains at $150 million

per fiscal year. However, there is no longer a requirement to reserve specific amounts of tax credits

for particular project types or production sizes, or to provisionally allocate tax credits in the initial

certification letter. LED will therefore reformat its initial certification letter template accordingly.

For questions, please contact:

Christopher Stelly, Executive Director

Louisiana Entertainment or 225.342.5403

Stephen Hamner, Director of Louisiana Film or 225.342.5403