Changes the Digital Interactive Media Producer Tax Credit to a refundable tax credit and provides other modifications to the program (EG -$800,000 GF RV See Note)
Requirements for inclusion of a Louisiana promotional graphic or activity for productions eligible for certain entertainment industry tax credits (EN NO IMPACT GF EX See Note)
Changes certain refundable tax credits to nonrefundable
Requires verification of qualified expenditures for certification of certain tax credits by the Dept. of Economic Development (EN +$4,762,000 SG RV See Note)
Changes eligibility requirements for Enterprise Zone benefits (EN INCREASE GF RV See Note)
Provides for the elimination of the refundability of certain corporation income and franchise tax credits. (See Act)
Eliminates the refundability of certain corporate income and franchise tax credits. (See Act) (OR DECREASE GF RV See Note)
Establishes a registry for tax credits and provides relative to the period of time to report claims or a transfer to the registry (EN SEE FISC NOTE GF EX See Note)