RÉSUMÉ DIGEST
Act 142 (SB 102) 2015 Regular Session Morrell
Prior law allowed a motion picture investor tax credit for a percentage of "production
expenditures" by a movie production in the state.
New 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.
New 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 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))