Secondary Incentives
Hold on set!
Incentive Type:
Qualifying Production Types
Music Videos, Animation, Documentaries, Commercials, Game Shows, Reality TV, Industrials, Scripted TV, Soundtrack, Interactive, Feature Film, Visual Effects, Post Production
Sunset Date
July 1, 2031
None
Wrapbook's Rule to Remember
Before a production company can receive its 90% cash refund for an unused credit, it must pay a 2% fee on the full credit amount!
Basic Incentive Information
- Spend25-30%
- Above the Line Residents40-45%
- Above the Line Non-Residents25-30%
- Below the Line Residents40-45%
- Below the Line Non-Residents25-30%
- Minimum Spend$300,000
- Funding Cap$150,000,000
- Project Cap$20,000,000*
- Loan Out RegistrationNo
- Loan Out Withholding4.25%
- CPA Audit RequiredYes
- Screen Credit RequiredYes
In order to get the maximum return listed in ranges, check out Additional Bonuses.
Project Criteria
To get the full 40% on Louisiana resident payroll, residency forms are required. Payments to artists’ loan-out companies are ineligible for this resident increase.
The state-certified production must participate in a career-based learning and training program approved by LED.
To qualify, a withholding of 4.25% is required on all loan-outs.
Contact the film office for more details.
Additional Bonuses
The following parishes are within the New Orleans Metro Area: Orleans Parish, Jefferson Parish, Plaquemines Parish, St. Bernard Parish, St. Charles Parish, St. James Parish, and St. Tammany Parish.
All other parishes, including St. John the Baptist Parish, qualify as out-of-zone.
Contact the film office for more details.
How to Apply
The fee for filing an application shall be equal to 0.5% of the amount of the incentives or exempted taxes, with a minimum of $500 and a maximum of $15,000.
At the time of the application, the applicant shall submit a deposit of the production expenditure verification report fee. For productions with budgets under $25,000,000, an advance deposit of $7,500 is required with a possible maximum fee of $15,000. For productions with budgets over $25,000,000, an advance deposit of $15,000 is required with a possible maximum fee of $25,000.
Contact the film office for more details.
Additional Information
*State-certified features may be granted up to $20,000,000 in credits. State-certified scripted episodic productions may be granted up to $25,000,000 per season.
*However, no project can receive a credit that exceeds 40% of their overall in-state investment.
Expenditures for above-the-line salaries are capped at 40% of total production expenditures in the state for each project. Above-the-line salaries that are related party transactions cannot exceed 12% of the in-state spend.
Of the $150,000,000 annual funding cap: $7,500,000 is reserved for Qualified Entertainment Companies; $7,500,000 is reserved for Louisiana screenplay productions; $15,000,000 is reserved for independent film productions; $120,000,000 is unreserved and may be applied to any size production.
While the maximum amount of credits that can be issued each year is $150,000,000, the maximum amount of credits that can be claimed each year is $180,000,000.
Credits are partially refundable—the state of Louisiana can buy back motion picture investor tax credits for 90% of their value. There is a 2% LED fee required for the transfer.
Contact the film office for more details.
Related Government Forms
Affidavit to Dissolve-Louisiana Limited Liability Company
A form used to dissolve a limited liability company in the state of Louisiana.
Affidavit to Dissolve-Louisiana Nonprofit
A form used to dissolve a nonprofit corporation in the state of Louisiana.
Application For A Blanket Permit To Employ Minors In The Entertainment Industry — Attachment List of Minor Form
This secondary form must be completed and submitted along with the “Application For A Blanket Permit To Employ Minors In The Entertainment Industry — Theatrical Permit Packet” in order to apply for a permit to employ minors in the entertainment industry in Louisiana.
Application For A Blanket Permit To Employ Minors In The Entertainment Industry — Theatrical Permit Packet
A form used to apply for a permit to employ minors in the entertainment industry in Louisiana.
Application for a State Cable & Video Franchise
This form can be used to apply for a cable and video franchise in the state of Louisiana as defined in RS 45:1363.
Application of Foreign Corporation for Certificate of Authority
This form must be completed and filed by out-of-state corporations in order to do business in Louisiana.
Application of Foreign Limited Liability Company
This form must be completed and filed by out-of-state limited liability companies in order to do business in Louisiana.
Application to Withdraw-Foreign Corporation & Limited Liability Company
This form must be completed and filed with the Louisiana Secretary of State in order to obtain a Certificate of Withdrawal. A Certificate of Withdrawal allows a foreign corporation or limited liability company authorized to transact business in Louisiana to withdraw its business from the state.
Articles Of Incorporation for a Louisiana Business
A form used to create a corporation in the state of Louisiana.
Articles of Incorporation-Louisiana Nonprofit
A form used to create a not-for-profit corporation in the state of Louisiana.
Articles of Organization-Louisiana Limited Liability Company
A form used to create a limited liability company in the state of Louisiana.
Articles of Organization-Louisiana Low-Profit Limited Liability Company
A form used to create a low-profit limited liability company (or L3C) in the state of Louisiana. The primary purpose of the L3C cannot be to make a profit, but rather to achieve a social benefit, with profit as a secondary or ancillary purpose.
Articles of Reinstatement
Use this form to reinstate a corporation that has previously been terminated in the state of Louisiana. A corporation may be reinstated up to five years after the effective date of the termination.
Baton Rouge Film Production Hold Harmless Agreement Instructions
Any production using property in and around Baton Rouge area owned by the city must complete and submit this hold harmless agreement before filming.
Baton Rouge Filming Application
An application for a permit to film in Baton Rouge, Louisiana.
Baton Rouge Fire Department Filming Application
All productions filming in Baton Rouge are required to complete this Fire Department filming application. The Fire Department will provide location safety assessments where necessary and determine required safety measures for each production on an individual basis.
Baton Rouge Parking Meter Request
This form must be completed and submitted to Film Baton Rouge for any production which requires the closure of on-street, metered parking spaces in Baton Rouge.
Baton Rouge Traffic Closure Permit
This form must be completed and submitted to Film Baton Rouge for any production which requires closure of Louisiana state or city roads, or will interfere with the normal flow of traffic.
Change of Directors and/or Officers-Louisiana Corporation
A form used to change the business directors and/or officers of a corporation in Louisiana.
Change of Members and/or Managers-Louisiana Limited Liability Company
A form used to change the members and/or managers of a corporation in Louisiana.
Change of Registered Office or Agent-Louisiana Limited Liability Company
A form used to change the business office or registered agent of a limited liability company in Louisiana.
Change of Registered Office or Agent-Louisiana Nonprofit
A form used to change the business office or registered agent for nonprofits in Louisiana.
Checklist for St. Bernard Parish Film Incentive
This checklist contains all steps and documentation that must be completed when applying for the St. Bernard Parish Film Incentive.
City of Baton Rouge/Parish of East Baton Rouge Film Permit
A permit to film in Baton Rouge, Louisiana.
City of New Orleans Supplemental J Form
This supplemental form must be completed and submitted when applying for a New Orleans film permit.
City of Shreveport / Caddo Parish Filming Permit Application
An application for a permit to film in Shreveport, Louisiana.
Disclosure of Ownership-Corporation
A form used to list all persons and corporate entities who own more than 5% of a corporation registered in the state of Louisiana.
Eligibility Statement form for the Louisiana film tax credit
Letter stating that the relevant production meets the definition of a state-certified production and will be eligible for the Louisiana Motion Picture Investor Tax Credit.
Employee Withholding Exemption Certificate (L-4)
This form is completed by employees so that employers can withhold the correct amount of state income tax from their salary.
Employer’s Annual Reconciliation of Louisiana Withholding Tax Form L-3
Form L-3 is the Employer’s Annual Reconcilation of Louisiana Income Tax Withheld used to reconcile the total amount of income tax withheld that was reported with Form L-1 filings during the calendar year to the total amount of income tax withheld that was listed on your employees’ Wage and Tax Statements, Form W-2.
Film New Orleans Policies and Procedures Form
A signed copy of these Film New Orleans Policies and Procedures must be submitted in order to obtain a B-roll film permit from the city of New Orleans.
First Quarter Employer’s Return of Louisiana Withholding Tax Form L-1
Every employer who withholds, or who is required to withhold Louisiana income tax from wages of employees, must file a quarterly L-1 return.
Foreign Name Registration
This form can be used by foreign corporations to register a business name with the state of Louisiana.
Jefferson Parish Film Incentive Request
Application for the Jefferson Parish Film Incentive.
Jefferson Parish Location Permit
Application to shoot at a Jefferson Parish film location.
Jefferson Parish Permit Application Request
Application for a Jefferson Parish film permit.
Lake Charles/Southwest Louisiana Film Commission Filming Permit Application
An application for a permit to film in Lake Charles, Louisiana.
Limited Liability Partnership-Registration
This form can be used to register a limited liability partnership in the state of Louisiana.
Loan-Out Company Withholding Allocation Statement (L-2MP)
In order to qualify for the Motion Picture Investment tax credit movie production companies are required to deduct withholding taxes from payments to loan-out companies. This form provides documentation of withholding taxes. A copy of this form must be attached to your Louisiana Individual Income tax return in order to receive credit for the withholding tax.
Louisiana Declaration of Residency Form
Motion picture production companies claiming a tax credit based on wages or salaries paid to Louisiana residents for work performed on a state-certified production in Louisiana must have each employee complete this declaration of residency.
Louisiana Entertainment Logo
The Louisiana Entertainment logo required for screen credit.
Louisiana Irrevocable Designee Form
This form allows production companies to designate a bank or lender as the recipient of the film tax credits they have been awarded.
Louisiana Motion Picture Production Program Applications
The main application for the Louisiana Motion Picture Production Program film tax incentive. Note: requires login
Motion Picture Credit — Act 425 Fee Voucher
This form is used by motion picture production companies to submit required fees associated with Louisiana's Motion Picture Production Tax Credit program.
Motion Picture Investment Tax Credit Schedule
This form is used by taxpayers to claim and report the Motion Picture Investor Tax Credit on their Louisiana state income tax returns.
Name Reservation Transfer
Reservations that are filed for corporations, limited liability companies, partnerships, trade names, trade marks, and service marks can be transferred from one owner to another owner by filing this form.
Name Reservation-Corporation, Limited Liability Company, L3C and Partnership
A form used to reserve a business name for a corporation, limited liability company, L3C, or partnership for a period of 120 days in the state of Louisiana.
Name Reservation-Trade Name, Trademark & Service Mark
This form can be used to reserve a trade name, trademark, or service mark in the state of Louisiana for 120 days.
New Orleans Filming Application Form
An application for a permit to film in New Orleans, Louisiana.
New Orleans Sample Neighborhood Notification Flyer
This is a sample of the neighborhood notification flyer that must be submitted when applying for a New Orleans film permit.
New Orleans Sample Street Schematic
This is a sample of the street schematic that must be submitted when applying for a New Orleans film permit.
Notarized Statement form for the Louisiana film tax credit
This notarized statement certifies that the production company agrees to pay all vendors in Louisiana.
Parish of Jefferson Declaration of Residency Form
This form is required to certify residency status of cast and crew for the purposes of the Jefferson Parish Film Incentive.
Partnership Registration-Foreign
A form used to register an out-of-state business partnership in the state of Louisiana.
Partnership Registration-Louisiana
A form used to create and register a business partnership in the state of Louisiana.
Partnership Termination-Foreign
A form used to terminate an out-of-state business partnership in the state of Louisiana.
Preliminary Schedule of Expenditures Template
This form, required for the Louisiana Digital Interactive Media and Software Program incentive, describes all the expenditures related to the development of the project.
Shreveport-Bossier Film Office – Film Permit Application
Application for the Shreveport Film Incentive.
Simplified Articles of Termination-Louisiana Corporation
A form used to terminate a corporation in Louisiana.
St. Bernard Parish Film Incentive Declaration of Residency
This form is required to certify residency status of cast and crew for the purposes of the St. Bernard Parish Film Incentive.
St. Bernard Parish Film Incentive Preliminary Questionaire
Complete this preliminary questionnaire with your production information when applying for a St. Bernard Parish Film Incentive.
St. Bernard Parish Film Incentive Request
Application for the St. Bernard Parish Film Incentive.
Statement of Change of Directors and/or Officers-Foreign Corporation
A form used to change the business directors and/or officers of a foreign corporation conducting business in Louisiana.
Statement of Change of Members and/or Managers-Foreign Limited Liability Company
A form used to change the members and/or managers of a foreign limited liability company conducting business in Louisiana.
Statement of Change-Foreign Corporation & Limited Liability Company
If a foreign corporation or limited liability company changes its registered office address, its registered agent, or the address of its principal business establishment in the state of Louisiana, this form must be completed and filed with the Louisiana Secretary of State.
Statement of Change-Louisiana Corporation
A form used to change the business office or registered agent for corporations in Louisiana.
Statement of Financial Condition for Businesses
This form can be used by businesses to submit a summary of their financial conditions to the state of Louisiana.
Supplemental Initial Report-Louisiana Limited Liability Company
If a limited liability company's initial managers or members are not named in the Initial Report, a Supplemental Report must be filed after they are selected. The Supplemental Report shall set forth the name and address of each manager or member.
Taxpayer Certification of Compliance of Tax Obligations for the Motion Picture Production Credit
This form is used by motion picture production companies to certify that they are in full compliance with all Louisiana state tax obligations before they can receive or transfer motion picture production tax credits.
Theatrical Waiver Request
This form must be signed by the parent/guardian of minors employed in the entertainment industry in Louisiana.
Trade Name, Trademark & Service Mark-Assignment
This form can be used to transfer registration of a trade name, trademark, or service mark to a designated assignee by the current registrant.
Trade Name, Trademark & Service Mark-Registration
This form can be used to register a trade name, trademark, or service mark in the state of Louisiana.
Talk to an Incentives Expert
Give us some details about your project and a specialist will be in touch to answer your questions.
Explore Other Incentives
Click on a state to explore its primary and secondary incentives, or type in the name of the city or state you're looking for.
.svg)
Disclaimer
At Wrapbook, we pride ourselves on providing outstanding free resources to producers and their crews, but this page is for informational purposes only as of the date above. The content on our website is not intended to provide and should not be relied on for legal, accounting, or tax advice. You should consult with your own legal, accounting, or tax advisors to determine how this general information may apply to your specific circumstances.