Overview
The Live Performance Tax Credit Program offers a tax credit for up to 35% on qualified expenditures on live performance production or infrastructure.
Benefits
The Live Performance Tax Credit program offers a tax credit that can be sold or applied against Louisiana tax liability. Tax credits received for infrastructure cannot exceed $10 million per project and are also subject to a $60 million annual cap. There is no annual cap on the production credits. The tax credit value increases with higher levels of certified expenditures, as outlined below:
- 10% of the base investment for expenditures between $100,000 and $300,000
- 20% of the base investment for expenditures between $300,000 and $1 million
- 25% of the base investment for expenditures over $1 million
In addition to the baseline tax credits for live performance production and infrastructure, the producer may also qualify for additional incentives, including:
- 10% additional tax credit for payroll of Louisiana residents
- Transportation tax credit offered for shipping of live performance-related property
- Opportunities for collaboration with Louisiana's top educational institutions
Eligibility
To receive the tax credit, a production must invest a minimum of $100,000 on live performance projects in Louisiana.
For comprehensive rules and details on eligibility, please review Related Content below and contact the appropriate administrator.
How to Apply
Complete and submit the Live Performance Tax Credit application form below.
Include additional documentation with application as stated on application form.
Related Content
Administration
For more information on the Live Performance Tax Credit program, contact the program administrator:
Philip Mann
Director, Live Performance Development
225.342.5521
philip.mann@la.gov
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