The legislative instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Riley Boudreaux.
CONFERENCE COMMITTEE REP ORT DIGEST
SB 102 2015 Regular Session Morrell
Keyword and summary of the bill as proposed by the Conference Committee
TAX/TAXATION. Limits expenditures for ATL services eligible for motion picture investor credits
to 40% of total production expenditures in the state. (1/1/16)
Report adopts House amendments to:
1. Make the proposed law apply based upon applications for productions received rather than
upon certifications.
Report rejects House amendments which would have:
1. A provision which makes the proposed law effective upon the enactment of SB284, the
SAVE bill, and HB828, the corporate franchise tax repeal bill.
Report amends the bill to:
1. Change the limitation on expenditures for ATL services which are eligible for the credit from
50% of total expenditures in the state to 40%.
2. Makes the proposed law effective if and when the commissioner of administration and the
Legislative Auditor provide written notice to the President of the Senate, the Speaker of the
House of Representatives, and the Louisiana State Law Institute that they have determined
that an Act or Acts were enacted in the 2015 Regular Session of the Legislature sufficient to
offset any tax increases provided for in the Acts of such Session over a five year period.
Digest of the bill as proposed by the Conference Committee
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 40% 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.
Applicable to productions with applications received by the office on and after July 1, 2015.
Proposed law is effective on July 1, 2015, if and when the commissioner of administration and the
Legislative Auditor provide written notice to the President of the Senate, the Speaker of the House
of Representatives, and the Louisiana State Law Institute that they have determined that an Act or
Acts were enacted in the 2015 Regular Session of the Legislature sufficient to offset any tax
increases provided for in the Acts of such Session over a five year period.
(Amends R.S. 47:6007(B)(10); adds R.S. 47:6007(B)(17))