Overview
The Digital Media and Software Incentive provides a tax credit of 25% of qualified production expenditures for state-certified digital interactive productions in Louisiana and 35% tax credit for payroll expenditures for Louisiana residents.
Benefits
- 25% tax credit for digital interactive media expenditures made in Louisiana
- a 35% tax credit on payroll expenditures for Louisiana residents
- No annual cap on tax credits
- The tax credit can be sold or applied against Louisiana tax liability
Eligibility
Louisiana's Digital Media and Software Incentive is available to businesses in the digital media and software industry that develop products including video games, simulation/training software and social media applications.
This tax credit does not apply to software developed for institutional, private or internal purposes, or largely static Internet sites designed to provide information about a person, business, company or firm. The tax credit does not apply to products regulated under the Louisiana Gaming Control Law.
For comprehensive rules and details on eligibility, please review Related Content below and contact the appropriate administrator.
How to Apply
To apply for this tax credit program, you must complete and submit the program application in the Related Content section.
Also, a preliminary budget must be submitted with the program application.
Related Content
Administration
For more information on the digital media industry, contact the program administrator:
Elliott Adams
Director, Digital Media Industry
225.342.5403
eadams@la.gov
Download Elliott Adams' vCard
