Louisiana 2015 Regular Session

Louisiana House Bill HB798

Introduced
4/22/15  
Introduced
4/22/15  
Refer
4/27/15  
Refer
4/27/15  
Report Pass
5/26/15  
Engrossed
6/1/15  

Caption

Relative to the motion picture investor tax credit (RE DECREASE GF RV See Note)

Impact

The implementation of HB 798 is expected to have a significant positive impact on state law regarding economic incentives in the film industry. By broadening the scope of tax incentives for productions based outside major metropolitan areas, the bill could lead to increased investments in regional filmmaking and the creation of job opportunities for Louisiana residents. It promotes a diversification of production locations, aiming to attract more filmmakers to areas historically less utilized for film production.

Summary

House Bill 798 aims to enhance the existing motion picture investor tax credit in Louisiana by offering additional incentives for film productions based outside the urban core of New Orleans. The bill allows for an extra 5% credit on qualified production expenditures, excluding non-resident payroll, provided that the majority of production days occur beyond a 30-mile radius from New Orleans City Hall. This is designed to stimulate economic activity in less urbanized areas of the state and encourage local job creation.

Sentiment

Discussions surrounding HB 798 have shown a generally supportive sentiment from the film industry and local economic advocates, highlighting the bill's potential to boost local economies and job markets. However, there are concerns raised by some analysts regarding the sustainability of these tax credits and whether they guarantee a proportional increase in film production activity. The sentiment reflects a balance between optimism for economic growth and caution regarding fiscal responsibility.

Contention

One of the notable points of contention in the discussion of HB 798 revolves around the effectiveness and fairness of providing additional tax breaks specifically for productions that operate outside of New Orleans. Critics argue that while the intent is to promote local economic development, it could prioritize certain geographical areas over others and may lead to uneven benefits across the state. The debate centers on finding a balance between stimulating growth in rural areas while ensuring equitable treatment of all regions within Louisiana.

Companion Bills

No companion bills found.

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