Louisiana Administrative Code
Title 61 - REVENUE AND TAXATION
Part I - Taxes Collected and Administered by the Secretary of Revenue
Chapter 16 - Louisiana Entertainment Industry Tax Credit Programs
Subchapter A - Motion Picture Production Tax Credit Program
Section I-1609 - Additional Program Provisions-Production
Universal Citation: LA Admin Code I-1609
Current through Register Vol. 50, No. 9, September 20, 2024
A. Payroll Tax Credit
1. To the extent base investment is expended
on payroll for Louisiana residents employed in connection with a
state-certified production:
a. for
state-certified productions initially certified before July 1, 2009, each
investor shall be allowed an additional tax credit of 10 percent of such
payroll;
b. for state-certified
productions initially certified after July 1, 2009, each investor shall be
allowed an additional tax credit of 5 percent of such payroll.
2. However, if the payroll to any
one person exceeds $1,000,000, this additional credit shall exclude any salary
for that person in excess of $1,000,000.
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1125.1.
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