Louisiana 2021 Regular Session

Louisiana House Bill HB527

Introduced
4/2/21  
Refer
4/2/21  
Refer
4/2/21  
Refer
4/12/21  

Caption

Expands eligibility for the digital interactive media and software tax credit to include information technology services (OR DECREASE GF RV See Note)

Impact

The proposed alterations to the law would not only widen the parameters of who can benefit from tax incentives but also promote the development of complex software systems tailored for enterprise resource planning. This strategic expansion could foster further growth in the digital media sector within Louisiana, aligning with long-term goals of creating a self-sustaining and robust industry. As technology evolves, the state aims to stay competitive by providing relevant support to entities involved in the design and application of information technology services.

Summary

House Bill 527 proposes to expand eligibility for the existing digital interactive media and software tax credit by including information technology services. This inclusion aims to enhance the state's capacity for producing digital media products and platforms by acknowledging the significant role that information technology plays in their development. The bill's objective is to strengthen the tax incentive framework that currently supports state-certified productions in Louisiana, which includes various digital media outputs such as video games, software applications, and other interactive platforms.

Sentiment

Overall, the sentiment around HB 527 appears to be supportive among stakeholders in the digital media and technology sectors. Proponents argue that the bill will provide much-needed financial support capable of stimulating investment and job creation within the state. However, some concern exists regarding the fiscal implications and demand for tax credits, as state funding could be affected by the expanded criteria. The discussion thus revolves around a balance between stimulating economic growth and ensuring fiscal responsibility.

Contention

A notable point of contention in the discussions surrounding HB 527 remains whether expanding tax credits to include IT services might dilute the original intention of the program, which was primarily focused on digital media productions. Critics may question if this shift poses a risk of oversaturation of benefits, thereby complicating the legislative landscape for future production-based tax incentives. Furthermore, there is concern regarding how the expansion would be implemented and monitored to ensure it serves the original economic development goals effectively.

Companion Bills

No companion bills found.

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