LAtax_creditpct_of_investmenttransferable
Motion Picture Production Tax Credit
MPPC · Louisiana
Summary
40% credit on qualifying production expenditures for film and video projects. Credits are frequently sold on secondary market at 88–92 cents per dollar.
Benefit
- Percentage
- —
- Flat
- —
- Duration
- —
- Max annual
- — (taxpayer)
- Max total
- — (taxpayer)
- Carryforward
- —
Program metadata
- Distribution
- taxpayer_earned
- Claimant subject
- business
- Refund/transfer election
- transferable_only
- Program family
- —
- Effective
- —
- Sunset
- —
- Application deadline
- —
- Transfer discount
- ~10%
Hard requirements (1)
- industry_keywordProject must be a qualifying film, video, streaming, television, or documentary production
Preference / tiering rules (0)
None.
NAICS industries (0)
Any.
Geo zones (1)
- statewide — · Statewide (qualifying Louisiana production locations)
Tags (3)
- requires_application: true
- secondary_market_active: true
- typical_discount_pct: 10
Tax bases
- corporate_income_taxprimary