On June 4, 2025, Governor Jeff Landry signed Act 44 into law, making changes to the state’s motion picture production tax credit program. In an effort to expand tax credits available for TV and movie projects, the Act aims to further strengthen Louisiana’s reputation as a hub for film and television production.
Effective July 1, 2025, Act 44 eliminates the Governor’s Office of Film and Television Development and places the program under the office of economic development in Louisiana Economic Development (“LED”). Additionally, the Act increases the tax credit from thirty percent to forty percent for approved projects and eliminates the spending cap on each project, company and individual. The enhanced tax incentives and elimination of current tax credit caps are intended to maintain Louisiana’s position as one of the more financially attractive filming locations outside of Hollywood.
The Act includes a non-exclusive list of factors for LED to consider, including estimated economic impact, the disbursement of funding statewide, the availability of funding and the best interests of the state. Finally, Act 44 authorizes LED to promulgate rules for the administration of the program, which must be approved by the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs.
For further updates regarding this topic, contact Liskow attorneys Bob Angelico, Caroline Lafourcade, and Kevin Naccari, Jr. and visit our Tax practice page.