2013 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:1122 - Findings and purpose
§1122. Findings and purpose
A. It is hereby found and determined that the natural beauty, diverse topography, and architectural heritage of the state, the wilderness qualities and ecological regimen of its scenic rivers system, and the profusion of subtropical plants and wildlife provide a variety of excellent settings from which the motion picture industry might choose a location for filming a motion picture or television program, and together with those natural settings, the availability of labor, materials, climate, and hospitality of its people have been instrumental in the filming of several successful motion pictures.
B. It is recognized that the motion picture industry brings with it a much needed infusion of capital into areas of the state which may be economically depressed and the multiplier effect of the infusion of capital resulting from the filming of a motion picture or television program serves to stimulate economic activity beyond that immediately apparent on the film set.
C. Since a significant portion of the cost of a motion picture or television production will not be eligible for existing tax incentives due to the fact that portions of the production are carried out in another state, it is the purpose of this Chapter to provide a financial incentive to the film industry in order that the state might compete with other states for filming locations.
Acts 1990, No. 480, §1, eff. July 18, 1990.
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