The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Riley Boudreaux.
DIGEST
SB 102 Engrossed 2015 Regular Session Morrell
Present law allows a motion picture investor tax credit for a percentage of "production expenditures"
by a movie production in the state.
Proposed law provides that the term "production expenditures" shall not include expenditures for
"Above the Line" (ATL) services for the production that exceed 50% of total production
expenditures in the state for the production.
"Above the Line (ATL) services" is defined as services such as those of a producer, executive
producer, line producer, coproducer, assistant producer, actor, director, casting director, screenwriter,
and other services of job positions that are associated with the creative or financial control of a
production and customarily considered as above the line services in the film and television industry.
Effective January 1, 2016.
(Amends R.S. 47:6007(B)(10); adds R.S. 47:6007(B)(17))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal Affairs to
the original bill
1. Changes the proposed law from a prohibition on any tax credits if ATL services
exceed 50% of production expenditures to a limitation on granting tax credits for
expenditures for ATL services which exceed 50% of total production expenditures.