Part of Louisiana
- Primary Jurisdiction
- Louisiana
- Incentive Mechanisms
- Tax Credit
- Benefit Summary
- 25%
- Bonus Details
- 10% Louisiana screenplay; 5% outside New Orleans zone; 15% Louisiana resident payroll on qualifying payroll; 5% VFX on qualifying Louisiana VFX spend
- Refundable
- No
- Transferable
- No
- Minimum Spend
- $300K Louisiana spend; $50K for Louisiana screenplay productions
- Annual Cap
- $125M reserved or claimed per fiscal year beginning July 1, 2025
- Per-Project Cap
- No per-project cap stated on cited official pages
- Eligible Project Types
- Nationally or internationally distributed motion pictures
- Administering Agency
- Louisiana Economic Development / Louisiana Department of Revenue
- Official Source URL
- https://www.louisianaentertainment.gov/film/motion-picture-production-program
- Stacking Notes
- Louisiana screenplay, out-of-NOLA, resident payroll, and VFX credits can stack within the program, but total credits cannot exceed 40% of the base investment.
- Incentive Status
- Active
- Last Verified
- March 22, 2026
- Notes
- LED's program page still shows older cap amounts, while the Louisiana Department of Revenue states the annual cap became $125M for applications received or credits claimed on or after July 1, 2025. Credits are not transferable to third parties; any return is only back to the state under the cited guidance.