LAtax_creditpct_of_investmentrefundabletransferable
Live Performance Production Tax Credit
LPPC · Louisiana
Summary
35% credit on qualified live performance production expenditures. Taxpayer elects at filing: either refund excess over tax liability OR transfer credit (but not both).
Benefit
- Percentage
- —
- Flat
- —
- Duration
- —
- Max annual
- — (taxpayer)
- Max total
- — (taxpayer)
- Carryforward
- —
Program metadata
- Distribution
- taxpayer_earned
- Claimant subject
- business
- Refund/transfer election
- elective_exclusive
- Program family
- —
- Effective
- —
- Sunset
- —
- Application deadline
- —
- Transfer discount
- —
Hard requirements (1)
- industry_keywordProject must be a qualifying live performance (concert, theater, comedy, etc.) produced in Louisiana
Preference / tiering rules (0)
None.
NAICS industries (0)
Any.
Geo zones (1)
- statewide — · Statewide (Louisiana-based live performance)
Tags (2)
- requires_application: true
- taxpayer_election: refund_or_transfer
Tax bases
- corporate_income_taxprimary