Overview
The Digital Media Incentive provides a tax credit of 25% of
qualified production expenditures for state-certified digital
interactive productions in Louisiana and an additional 10% tax
credit for payroll expenditures for Louisiana residents (35%
total).
Benefits
- 25% tax credit for digital interactive media expenditures made
in Louisiana
- 10% additional tax credit on payroll expenditures for Louisiana
residents (effective total tax credit rate of 35%)
- No annual cap on tax credits
- The tax credit can be sold or applied against Louisiana tax
liability
Eligibility
Louisiana's Digital Media Incentive is available to businesses
in the digital media industry that develop products including video
games, simulation/training software and social media
applications.
This tax credit does not apply to software developed for
institutional, private or internal purposes, or largely static
Internet sites designed to provide information about a person,
business, company or firm. The tax credit does not apply to
products regulated under the Louisiana Gaming Control Law.
For comprehensive rules and details on eligibility, please
review Related Content below and contact the
appropriate administrator.
How to Apply
To apply for this tax credit program, you must complete and
submit the Digital Media Incentive Program Application in the Related
Content section.
Also, a preliminary budget must be submitted with the program
applicaton.
Related Content
Administration
For more information on the digital media industry, contact the
program administrator:
Elliott Adams
Director, Digital Media Industry
225.342.5403
eadams@la.gov
