Varies
Amount varies
Tax Credit
Reduces tax liability
Rolling
No fixed cutoff
Annual tax return
Claim with year-end filing
Moderate
File with tax return
Provides transferable tax credits of 25–40% on qualified production expenditures for motion pictures, TV series, and digital media productions filmed or produced in Louisiana.
Do I qualify?
Answer the questions below to get an instant self-assessment of your fit for this program. This is informational — final determinations are made by the administering agency.
1.Minimum Louisiana expenditure of $300,000 to qualify
2.Base credit: 25% of qualified in-state expenditures
3.Additional 10% credit for productions in qualified entertainment districts
4.Credits are fully transferable and can be sold to Louisiana taxpayers
5.Must obtain initial certification from OEID before production begins
IFO · Illinois
30% transferable tax credit for productions spending $100,000+ in Illinois on film, TV, and commercials, with an additional 15% credit for wages paid to residents of economically disadvantaged areas.
ESD · New York
25–35% refundable tax credits for qualified film and TV productions shooting in New York State, with enhanced benefits for productions outside New York City and post-production work.
AFO · Alabama
25–35% production incentive on qualified Alabama expenditures for film, TV, and commercial productions, with enhanced rates for productions that hire Alabama crew members and spend in rural counties.