Overview
The Live Performance Tax Credit program offers a tax credit for
up to 25% on qualified expenditures on live performance production
or infrastructure.
Benefits
The Live Performance Tax Credit program offers a fully
transferable 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 program, contact
the program administrator:
Philip Mann
Director, Live Performance Development
225.342.5521
pmann@la.gov
