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LouisianaSB 2322025 Regular SessionSenateWALLET

TAX/TAXATION: Provides relative to the motion picture production tax credit. (7/1/25) (EN SEE FISC NOTE GF RV See Note)

Sponsored By: Adam Bass (Republican)

Signed by Governor

Ways and MeansRevenue and Fiscal Affairs

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 0 costs, 1 mixed.

Film tax breaks with credit limits

Beginning July 1, 2025, approved state-certified productions and Qualified Entertainment Companies can receive tax credits up to 40% of approved eligible costs. Production credits are capped at $20 million per project, or up to $25 million per season for scripted shows; only the first $3 million of each person's qualifying pay counts. Company payroll credits are capped at $1 million yearly and cover Louisiana residents' W-2 wages, counting no more than $200,000 per employee. Louisiana Economic Development's Office of Economic Development administers the program from July 1, 2025, considering economic impact, statewide funding distribution, available funds, and state interests; total credits also face a programwide cap whose amount is not supplied. Productions gain flexibility in Louisiana promotional graphics: the graphic must promote the state and receive office approval, but former detailed format and related promotional-material requirements no longer apply.

Sponsors & Cosponsors

Sponsor

  • Adam Bass

    Republican • Senate

Cosponsors

  • Adrian Fisher

    Democratic • House

  • Alonzo L. Knox

    Democratic • House

  • Roy Daryl Adams

    Democratic • House

  • Ed Larvadain III

    Democratic • House

  • Emily Chenevert

    Republican • House

  • Josh Carlson

    Republican • House

  • Joy Walters

    Democratic • House

  • Michael Robert Bayham Jr.

    Republican • House

  • Shaun Raphael Mena

    Democratic • House

  • Steven Jackson

    Democratic • House

  • Tehmi Jahi Chassion

    Democratic • House

Roll Call Votes

All Roll Calls

Yes: 145 • No: 6

House vote • 5/28/2025

Read third time by title, roll called on final passage, yeas 94, nays 6. Finally passed, ordered to the Senate.

Yes: 94 • No: 6

House vote • 5/19/2025

Reported favorably

Yes: 12 • No: 0

Senate vote • 4/29/2025

Senate floor amendments read and adopted. Read by title and passed by a vote of 39 yeas and 0 nays; ordered reengrossed and sent to the House. Motion to reconsider tabled.

Yes: 39 • No: 0

Actions Timeline

  1. Signed by the Governor. Becomes Act No. 44.

    6/4/2025Senate

  2. Sent to the Governor by the Secretary of the Senate on 5/30/2025.

    6/1/2025Senate

  3. Enrolled. Signed by the President of the Senate.

    5/29/2025Senate

  4. Signed by the Speaker of the House.

    5/29/2025House

  5. Read third time by title, roll called on final passage, yeas 94, nays 6. Finally passed, ordered to the Senate.

    5/28/2025House

  6. Received from the House without amendments.

    5/28/2025Senate

  7. Scheduled for floor debate on 05/28/2025.

    5/27/2025House

  8. Read by title, passed to 3rd reading.

    5/21/2025House

  9. Reported without Legislative Bureau amendments.

    5/20/2025House

  10. Reported favorably (12-0). Referred to the Legislative Bureau.

    5/19/2025House

  11. Read by title, under the rules, referred to the Committee on Ways and Means.

    5/5/2025House

  12. Received in the House from the Senate, read by title, lies over under the rules.

    4/30/2025House

  13. Senate floor amendments read and adopted. Read by title and passed by a vote of 39 yeas and 0 nays; ordered reengrossed and sent to the House. Motion to reconsider tabled.

    4/29/2025Senate

  14. Rules suspended. Recalled from Committee.

    4/28/2025Senate

  15. Read by title and passed to third reading and final passage.

    4/28/2025Senate

  16. Read by title. Ordered engrossed and recommitted to the Committee on Finance.

    4/23/2025Senate

  17. Reported favorably.

    4/22/2025Senate

  18. Read second time by title and referred to the Committee on Revenue and Fiscal Affairs.

    4/15/2025Senate

  19. Introduced in the Senate. Read by title and placed on the Calendar for a second reading.

    4/14/2025Senate

  20. Effective date 6/4/2025.

    7/1/2024Senate

Bill Text

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