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)
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)
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)
Authorizes certifications of motion picture investor tax credits for Indigenous Louisiana Productions which agree 75% of its expenditures for ATL services will be expended on Louisiana residents and that 75% of its jobs will employ Louisiana residents and provides special tax credit provisions for them. (gov sig)
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)
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)
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)