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Louisiana
Agreement to Produce Motion Picture

Louisiana Agreement to Produce Motion Picture

Category:

Contracts - Productions

State:

Multi-State

Control #:

US-02592BG

Format:

Instant download

Description

The Film Producer is charged with managing the expenses, organization, and all decisions involved in producing the film itself. It is the Film Producer that conceives of an idea for a film, hires a Director, makes casting decisions, and decides on the film crew and locations. The Producer is the primary authority overseeing the all aspects of the production of a film, and its progress.

This form is a generic example that may be referred to when preparing such a form for your particular state. It is for illustrative purposes only. Local laws should be consulted to determine any specific requirements for such a form in a particular jurisdiction.

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FAQ

For applications received on or after July 1, 2017, Louisiana's Motion Picture Production Program, statutorily known as Motion Picture Production Tax Credit, provides motion picture productions up to a 40% tax credit on total qualified in-state production expenditures, including resident and non-resident labor.

The state offers a refundable income and franchise tax credit of 75% of the inventory taxes paid up to $750,000 (100% credit if total is under $500,000) with the remaining 25% carried forward for 10 years. Credit is non-refundable for the Industrial Tax Exemption Program (ITEP) recipients.

Incentive Basics: Provides up to a 40% tax credit (25% base credit; 10% increase for Louisiana screenplay productions, 5% increase if outside of the New Orleans Metro Statistical Area). $50,000 minimum in-state expenditure requirement for Louisiana screenplay productions.

The tax credit amount is determined separately for each energy property or facility. The taxpayer that owns the credit-generating property generally makes the Transfer Election. Credits may be sold only once, and after a credit has been sold, the buyer may not resell the credit.

LOUISIANA Incentive25%-40% Refundable Tax CreditMinimum Spend$300K; $50K (Louisiana screenplay productions)Project Cap$20M (film); $25M per season (TV)Compensation Cap$3MAnnual Cap$150M22 more rows

Incentive Basics: Provides up to a 40% tax credit (25% base credit; 10% increase for Louisiana screenplay productions, 5% increase if outside of the New Orleans Metro Statistical Area). $50,000 minimum in-state expenditure requirement for Louisiana screenplay productions.

Deep, Skilled Crew-base and State-of-the-art Facilities The state boasts diverse filming locations from swamps to big cities, from rural mid-America to any-town USA. In addition, there are multiple state-of-the-art soundstages and post-production facilities across the entire state.

Earned Income Tax Credit (EITC) Eligibility Requirements: All Louisiana taxpayers who qualify for the federal credit are automatically eligible.

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