Requires a qualified cost report prior to issuance of a motion picture investor tax credit. (8/1/13) (EN SEE FISC NOTE See Note)
Reduces the amount of certain tax credits beginning January 1, 2014, for income tax credits and January 1, 2015, for corporate franchise credits (RE INCREASE GF RV See Note)
Provides relative to the motion picture investor tax credit program
Provides relative to the motion picture investor tax credit (EN +$77,000,000 GF RV See Note)
Provides relative to motion picture investor tax credits. (See Act) (EN SEE FISC NOTE GF RV See Note)
Authorizes the recapture of disallowed tax credits from owners of entities created or organized for the primary purpose of receiving or selling motion picture investor tax credits. (gov sig) (RE SEE FISC NOTE GF RV See Note)
Provides relative to an audit of the motion picture investor tax credit program. (8/1/12)
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)