louisiana-film-incentives - MediaHedge Underwriting Knowledgebase

# Louisiana Film and Television Incentives Louisiana’s state buyback converts an eligible credit at a specified discount, while separate issuance and claim caps can affect access and timing. ## Program Snapshot The base credit is 25% of qualified in-state production expenditure. The general minimum is $300,000, with a $50,000 route for qualifying Louisiana-screenplay productions. Screenplay, location, resident-payroll and VFX additions have separate conditions and a combined program limit. See [Louisiana Economic Development’s program overview](https://www.opportunitylouisiana.gov/incentive/motion-picture-production-program). ## Route to Cash The agency describes a transfer back to the state at 90% of face value less a 2% transfer fee, producing 88% net before other costs. Tax use and state transfer are distinct from an unrestricted private resale market. Confirm the certificate’s applicable rules under [Louisiana Revised Statutes 47:6007](https://www.legis.la.gov/legis/Law.aspx?d=102363). ## Current Caps and Conflicting Summaries Revenue’s newer guidance sets both front-end and back-end caps at $125 million for applications and claims on or after July 1, 2025, respectively, and reports repeal of the unclaimed-credit rollover. The general program page still displays $150 million issuance and $180 million claims. Use the [Revenue Department’s change notice](https://revenue.louisiana.gov/tax-education-and-faqs/faqs/tax-reform-credits/did-the-motion-picture-production-tax-credit-change/) for the stated periods, then confirm the production’s own reservation and claim position. ## Analysis and Inference Apply the buyback fraction to the earned credit, not directly to total production spending. Separately model verification costs, payment timing and loan costs. An initial certification does not establish that cash is immediately payable. ## Review Boundary Sources checked October 6, 2026. Remaining capacity and project-specific priority are unverified. Link the payment schedule to [[wiki/concepts/monitoring-and-servicing|Monitoring and Servicing]]. Links checked: 2026-10-06. Review scope and unresolved items are stated above. ## Continue Exploring [[MediaHedge Knowledgebase|Home]] · [[wiki/syntheses/us-film-tax-incentives|U.S. Incentive Guide]] · [[wiki/syntheses/financier-diligence-route|Financier’s Guide]] · [[wiki/syntheses/credit-lifecycle|Credit Lifecycle]] · [[wiki/syntheses/site-navigator|Site Navigator]]