This summary was prepared from cited sources. Check the official pages before using the information for a production decision. It is not an eligibility confirmation.
Stated headline rate40%
Transferable credit
Minimum spendNot stated
See qualifying expenditure
Per-project capNot stated
See cap conditions
Annual program capUSD 180,000,000
Not remaining available funding
Rates & additional benefits
Up to 40% total: 25% base + 10% Louisiana screenplay + 5% outside the New Orleans zone + 15% Louisiana resident payroll + 5% VFX (official program page).
Production type & commercial eligibility
Commercials included. Official Louisiana Entertainment qualifying-productions list explicitly includes commercials (alongside features, TV, animation, webisodes, documentaries).
Qualifying expenditure
Not stated in the cited sources. Confirm this requirement with the administering agency.
Labor & residency
Not stated in the cited sources. Confirm this requirement with the administering agency.
Application timing
Not stated in the cited sources. Confirm this requirement with the administering agency.
Caps & funding conditions
$150M per year issuance cap; $180M per year claim cap (official program page).
Audit requirements
Not stated in the cited sources. Confirm this requirement with the administering agency.
Receiving the incentive
Transfer-back to the state at 90% of face value, subject to a 2% fee (≈88% net).
Program dates
Effective date
Not stated
Program end date
Not stated
A program end date is not necessarily an application deadline.
Reference information for planning, not a qualification decision or a savings estimate. Missing figures mean “not stated,” not zero or unlimited. Confirm current terms with the administering agency and your tax adviser. Read our methodology.