Louisiana 2013 Regular Session

Louisiana House Bill HB283

Introduced
4/8/13  

Caption

Provides relative to tax credits for state-certified musical or theatrical productions and state-certified infrastructure projects (OR DECREASE GF RV See Note)

Impact

HB 283 significantly affects state laws by broadening the eligibility for tax credits, including not only traditional theatrical productions but also concerts and multistate events. The bill aims to position Louisiana as a key hub for arts and entertainment, linking it to broader economic development goals. By facilitating tax incentives for the construction, repair, and renovation of facilities related to the entertainment industry, this bill is expected to stimulate local economies and create job opportunities in various sectors tied to the creative arts.

Summary

House Bill 283 focuses on the provision of tax credits for state-certified musical and theatrical productions, as well as infrastructure projects that support these productions. It aims to promote Louisiana as a leading location for live performances by enhancing the state's entertainment industry. The bill extends the timeline for issuing tax credits from January 1, 2014, to January 1, 2022, allowing for a more extended period of investment and expenditure. This legislation seeks to boost economic activity within the state by attracting productions that generate employment and revenue while fostering a robust environment for the arts.

Sentiment

The sentiment surrounding HB 283 appears largely positive among proponents who argue that the tax cuts will invigorate the local economy and support the growth of the entertainment industry in Louisiana. Advocates believe the measure will not only provide new opportunities for artists and entertainers but also generate significant tourism revenue. However, some critics voice concerns about the sustainability of such tax incentives and whether they will effectively translate into long-term benefits for the community versus short-term financial gains for select businesses.

Contention

Notable points of contention include debates on the effectiveness of tax incentives and concerns that such support could be disproportionately beneficial to larger production companies over local small businesses. There is also discussion about the potential impact on state budgets, as these tax credits could result in substantial reductions in state revenue if not balanced by increased economic activity in the industry. Striking the right balance between fostering growth and ensuring fiscal responsibility remains a crucial discussion point.

Companion Bills

No companion bills found.

Similar Bills

LA HB483

Extends authority to grant tax credits for certain state-certified musical or theatrical facility infrastructure projects (EN DECREASE GF RV See Note)

LA HB501

Extends the sunset of the musical and theatrical production base investment income tax credit (RE DECREASE GF RV See Note)

LA SB248

Provides for an annual cap and a termination date for the musical and theatrical production income tax credit. (7/1/17) (EN SEE FISC NOTE GF RV See Note)

LA SB11

Establishes a baseline limit on all claims against income and franchise tax for musical and theatrical production income tax credits filed during a fiscal year on a first-come, first-served basis and gives claims above the amount priority in the next fiscal year. (gov sig) (OR INCREASE GF RV See Note)

LA HB803

Provides for the carry forward rather than the refund of the tax credits for certain musical and theatrical productions and certain infrastructure projects

LA HB431

Provides for the carry forward rather than the refund of the tax credits for certain musical and theatrical productions and certain infrastructure projects

LA SB230

Establishes a baseline limit on all claims against income and franchise tax for musical and theatrical production income tax credits filed during a fiscal year on a first-come, first-served basis and gives claims above the amount priority in the next fiscal year. (gov sig)

LA HB563

Reduces certain income and corporation franchise tax credits (OR +$13,000,000 GF RV See Note)