Morrell SR No. 132 Establishes the Entertainment Industry Development Advisory Commission to review the state's entertainment incentive laws for the film, music, digital media, and live performance industries. Provides that the commission shall consist of the following: (1)The director of the office of Entertainment Industry Development. (2)The secretary of the Department of Economic Development, or his designee. (3)The secretary of the Department of Revenue, or his designee. (4)The chairman of the Senate Committee on Revenue and Fiscal Affairs, or his designee. (5)The chairman of the House Committee on Ways and Means, or his designee. (6)An economist with the Legislative Fiscal Office. (7)The president of the Senate, or his designee. (8)The speaker of the House of Representatives, or his designee. (9)Two representatives of the entertainment business community selected from a list provided by the La. Film and Entertainment Association. (10)Two representatives of the state's music business community selected from a list provided by the La. Chapter of the National Association of Recording Arts and Sciences. (11)A representative of the banking or investment community with experience in film financing, start-up investment or intellectual property selected from a list provided by the La. Bankers Association. (12)A representative from a Louisiana university which offers degreed programs in at least two of the following areas: film, music business, animation, video game development, or dramatic arts. (13)A representative from a Louisiana community or technical college which offers programs in at least two of the following areas: film, music business, animation, video game development, or dramatic arts. (14)A representative of the International Alliance of Theatrical Stage Employees. Requires that the commission have its first meeting on or before November 4, 2013, called by the chairman of the Senate Committee on Revenue and Fiscal Affairs, or his designee, and meet bimonthly thereafter in the city of Baton Rouge. Requires a report to the Senate with recommendations for legislative and policy changes that will reduce the industry's long-term dependence on tax credits and incentivize the development of a self-supporting entertainment industry on or before February 1, 2015.