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VOODOO FILM PRODUCTION: FILM-MAKING LOUISIANA STYLE MICHAEL ARATA, New Orleans, LA Voodoo Pictures, LLC Seven Arts Pictures Louisiana, LLC PHYLLIS D. SIMS, Baton Rouge, LA Of Counsel KeanMiller State Bar of Texas 18 TH ANNUAL ENTERTAINMENT LAW INSTITUTE October 2-3, 2008 Austin CHAPTER 7

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Page 1: VOODOO FILM PRODUCTION: FILM-MAKING LOUISIANA STYLE · 2013-10-17 · VOODOO FILM PRODUCTION: FILM-MAKING LOUISIANA STYLE MICHAEL ARATA, New Orleans, LA Voodoo Pictures, LLC Seven

VOODOO FILM PRODUCTION: FILM-MAKING LOUISIANA STYLE

MICHAEL ARATA, New Orleans, LA Voodoo Pictures, LLC

Seven Arts Pictures Louisiana, LLC

PHYLLIS D. SIMS, Baton Rouge, LA Of Counsel KeanMiller

State Bar of Texas 18TH ANNUAL

ENTERTAINMENT LAW INSTITUTE October 2-3, 2008

Austin

CHAPTER 7

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Michael Arata

Biography

Michael Arata is a lawyer, actor and film producer. He began his acting career at age four and has appeared on stage, in feature films and television programs for the past thirty-eight years.

As an actor, he has worked with Academy Award winners Oliver Stone, Gene Hackman, Kevin Costner, Tommy Lee Jones, Jamie Foxx, Tatum O'Neil, Kim Hunter, Billy Bob Thornton, Denzel Washington, Ellen Burstyn and Sissy Spacek, and has appeared on stage with Kenneth Branagh, Ben Kingsley, Rosemary Harris and Alan Rickman. In 2003, he appeared with Alec Baldwin and Elizabeth Ashley in Tennessee Williams' classic The Night of the Iguana, and in 1997, American Theatre Magazine hailed Mr. Arata's performance of Stanley Kowalski in Tennessee Williams' classic A Streetcar Named Desire as "unhinged and electrifying", and called the performance "a Stanley for our times".

Prior to Hurricane Katrina in 2005, Mr. Arata produced “Shakespeare in City Park” in New Orleans, the City's only outdoor theatre, as well as several productions in conjunction with the Tennessee Williams Literary Festival. In 1998, he formed Art A La Carte, Louisiana's only theatre for the disabled, and one of the nation's only fully accessible creative arts programs.

In 1989, Michael Arata began producing films, starting with his first short film Looking For Someone. The film won the Grand Jury Award for Best Narrative Short at the Utah Short Film Festival. Since then, Mr. Arata has produced documentaries (The People's Story on the devastation caused by Hurricane Mitch in Central America, and the winner of the Houston International Film Festival and Telluride Independent Film Festival; and Shalom Y'all, a documentary focusing on southern Jewish culture, winner of The Sidewalk Moving Pictures Festival), and several feature films, including MGM’s DEAL starring Burt Reynolds, The Shooting Gallery, starring Freddie Prinze Jr. and Ving Rhames, Home Front starring Academy Award winner Tatum O'Neal, and New Orleans Mon Amour, starring Christopher Eccleston. In 2006, following the devastation in New Orleans by Hurricane Katrina, Mr. Arata produced the first independent feature film (DEAL) in the city, followed quickly by the low-budget indie New Orleans Mon Amour (written and directed by Michael Almereyda, and which premiered at the 2008 SXSW Film Festival). In the past 18 months, he has produced the following feature films: American Summer (starring Matt Lillard and Tom Arnold) for MGM, Autopsy (starring Robert Patrick) for Lionsgate/AfterDark (January 2009 release), The Legend of Awesome Maximus for National Lampoon, Demoted (currently being filmed in Michigan), and Night of the Demons (currently being filmed in Louisiana).

Michael Arata lives and works in New Orleans, Louisiana and is a partner in Voodoo Production Services, LLC and Voodoo Pictures, LLC, New Orleans based film production and finance companies. He is also an owner in Seven Arts Pictures Louisiana, LLC, a full service post-production facility in New Orleans, Louisiana.

He holds a law degree from Tulane University, and regularly conducts seminars on entertainment law at Loyola University and Tulane University in New Orleans, and continuing legal education seminars for practicing lawyers.

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PHYLLIS D. SIMS Phyllis D. Sims, is Of Counsel to the Baton Rouge, Louisiana office of the Kean Miller law firm. She joined the firm in 2000 and practices in the governmental, legislative, administrative and tax practice group. Phyllis earned her B.B.A., cum laude, from Southern Arkansas University in 1991, became a Certified Public Accountant in 1992, completed the LSU Internal Audit School Program in 1995, and earned her J.D. from the LSU Law Center in 2000. Phyllis practices primarily in the state and local tax area with an emphasis on Louisiana state and local tax planning, incentive programs, tax litigation, and legislative matters. She represents local, state, national, and international clients in Louisiana taxation matters, and represents some of Louisiana’s most prominent businesses in governmental and legislative matters. Phyllis has been actively involved with the legislative passage and progression of state tax credits for the Louisiana Motion Picture Incentive Program and the Digital Interactive Media Program, and she provides representation as legislative counsel and incentives counsel for the premiere tax credit/investment firm for independent productions in Louisiana, as well as for multiple entertainment productions and infrastructure projects. She has been actively involved in modifications and re-enactments of the Louisiana Motion Picture Incentive Program since its first major revision by the Louisiana Legislature in 2002.

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ENROLLED

Page 1 of 20

CODING: Words in struck through type are deletions from existing law; words underscoredare additions.

ACT No. 456Regular Session, 2007

HOUSE BILL NO. 936

BY REPRESENTATIVES TOWNSEND, ALEXANDER, ANSARDI, ARNOLD, BADON,BALDONE, BARROW, BAUDOIN, BAYLOR, BOWLER, BRUCE, BURNS,BURRELL, K. CARTER, CAZAYOUX, CRANE, CROWE, CURTIS, DAMICO,DARTEZ, DOERGE, DORSEY, DOVE, DURAND, FARRAR, FAUCHEUX,FRITH, GRAY, GREENE, ELBERT GUILLORY, ELCIE GUILLORY, MICKEYGUILLORY, HEATON, HEBERT, HILL, HONEY, HUNTER, HUTTER,JACKSON, JEFFERSON, KENNEY, LABRUZZO, LAFLEUR, LAFONTA,LAMBERT, LANCASTER, LORUSSO, MARCHAND, MONTGOMERY,MORRELL, MORRIS, ODINET, PIERRE, PINAC, M. POWELL, T. POWELL,QUEZAIRE, RITCHIE, ROMERO, SALTER, SCALISE, GARY SMITH, JANESMITH, JOHN SMITH, ST. GERMAIN, THOMPSON, TRAHAN, WADDELL,WALKER, WHITE, WILLIAMS, WINSTON, AND WOOTON

AN ACT1

To amend and reenact R.S. 36:107(A) and 109(J) and R.S. 47:1123(10), 1125(C)(3), and2

6007, relative to motion picture investor tax credits; to provide for various changes3

and modifications of the credit; to provide for administrators of the tax credit; to4

provide for time limits for the tax credits; to provide for a cap for certain tax credits;5

to provide for application of the Act to certain projects; to dedicate certain fees; and6

to provide for related matters.7

Be it enacted by the Legislature of Louisiana:8

Section 1. R.S. 36:107(A) and 109(J) are hereby amended and reenacted to read as9

follows: 10

§107. Assistant secretaries 11

A. Each office within the Department of Economic Development, except the12

office of management and finance and the governor’s office of film and television13

development office of entertainment industry development, shall be under the14

immediate supervision and direction of an assistant secretary. The assistant secretary15

of each such office shall be appointed by the governor with the consent of the Senate.16

Each shall serve at the pleasure of the governor and shall be paid a salary which shall17

be fixed by the governor, which salary shall not exceed the amount approved for18

such position by the legislature while in session.19

* * *20

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ENROLLEDHB NO. 936

Page 2 of 20

CODING: Words in struck through type are deletions from existing law; words underscoredare additions.

§109. Transfer of boards, commissions, departments, and agencies to Department1

of Economic Development2

* * *3

J. The governor’s office of film and television development office of4

entertainment industry development (R.S. 51:938.1) is placed within the Department5

of Economic Development and shall exercise and perform its functions, duties, and6

responsibilities as provided by law.7

* * *8

Section 2. R.S. 47:1123(10), 1125(C)(3), and 6007 are hereby amended and9

reenacted to read as follows:10

§1123. Definitions11

The following words and phrases as used in this Chapter shall have the12

following meanings unless the context of use clearly indicates otherwise:13

* * *14

(10) "State-certified production" shall mean a production approved by the15

Governor's Office of Film and Television Development or the office of entertainment16

industry development of the Department of Economic Development, and the17

secretary of the Department of Economic Development, produced by a motion18

picture production company domiciled and headquartered in Louisiana which has a19

viable multi-market commercial distribution plan.20

* * *21

§1125. Application for relief from the payment of state sales and use taxes22

* * *23

C.24

* * *25

(3) Applications for relief from the payment of sales and use taxes provided26

for by this Chapter shall be approved by the secretary of the department, after the27

application has been reviewed by the secretary and the recommendation of the28

director of the governor's office of film and television development Governor's29

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ENROLLEDHB NO. 936

Page 3 of 20

CODING: Words in struck through type are deletions from existing law; words underscoredare additions.

Office of Film and Television Development or the office of entertainment industry1

development has been considered.2

* * *3

§6007. Motion picture investor tax credit4

A. Purpose. The primary objective of this Section is to encourage5

development in Louisiana of a strong capital and infrastructure base for motion6

picture film, videotape, digital, and television program productions in order to7

achieve an independent, self-supporting industry. This objective is divided into8

immediate and long-term objectives as follows:9

(1) Immediate objectives are to:10

(a) Attract private investment for the production of motion pictures,11

videotape productions, and television programs in Louisiana.12

(b) Develop a tax and capital infrastructure which encourages private13

investment. This infrastructure will provide for state participation in the form of tax14

credits to encourage investment in state-certified productions and infrastructure15

projects.16

(c) Develop a tax infrastructure utilizing tax credits which encourage17

investments in multiple state-certified production and infrastructure projects.18

(2) Long-term objectives are to:19

(a) Encourage increased employment opportunities within this sector and20

increased global competition with other states in fully developing economic21

development options within the film and video industry.22

(b) Encourage new education curricula in order to provide a labor force23

trained in all aspects of film and digital production.24

(c) Encourage development of a Louisiana film, video, television, and digital25

production and post-production postproduction infrastructure with state of the art26

state-of-the-art facilities.27

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ENROLLEDHB NO. 936

Page 4 of 20

CODING: Words in struck through type are deletions from existing law; words underscoredare additions.

B. Definitions. For the purposes of this Section:1

(1) "Base investment" shall mean the actual investment made and expended2

by:3

(a) A state-certified production in the state as production expenditures4

incurred in this state that are directly used in a state-certified production or5

productions.6

(b) A person in the development of a state-certified infrastructure project.7

(2) "Division" means the division of administration of the office of the8

governor.9

(2)(3) "Expended in the state" in the case of tangible property shall mean10

property which is acquired from a source within the state and, in the case of services,11

shall mean services procured and performed in the state.12

(3)(4) "Headquartered in Louisiana" shall mean a corporation incorporated13

in Louisiana or a partnership, limited liability company, or other business entity14

domiciled and headquartered in Louisiana for the purpose of producing nationally15

distributed motion pictures as defined in this Section.16

(4)(5) "Motion picture" means a nationally distributed feature-length film,17

video, television series, or commercial made in Louisiana, in whole or in part, for18

theatrical or television viewing or as a television pilot. The term "motion picture"19

shall not include the production of television coverage of news and athletic events.20

(5)(6) "Motion picture production company" shall mean a company engaged21

in the business of producing nationally distributed motion pictures as defined in this22

Section. Motion picture production company shall not mean or include any company23

owned, affiliated, or controlled, in whole or in part, by any company or person which24

is in default on a loan made by the state or a loan guaranteed by the state, nor with25

any company or person who has ever declared bankruptcy under which an obligation26

of the company or person to pay or repay public funds or monies was discharged as27

a part of such bankruptcy.28

(7) "Office" means the Governor's Office of Film and Television29

Development until August 15, 2006; thereafter, the term "office" means the office30

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ENROLLEDHB NO. 936

Page 5 of 20

CODING: Words in struck through type are deletions from existing law; words underscoredare additions.

of entertainment industry development in the Department of Economic Development1

provided for in R.S. 51:938.1.2

(6)(8) "Payroll" shall include all salary, wages, and other compensation,3

including related benefits sourced or apportioned to Louisiana.4

(7)(9)"Production expenditures" means preproduction, production, and5

postproduction expenditures directly incurred in this state that are directly used in6

a state-certified production, including without limitation the following: set7

construction and operation; wardrobes, make-up, accessories, and related services;8

costs associated with photography and sound synchronization, lighting, and related9

services and materials; editing and related services; rental of facilities and10

equipment; leasing of vehicles; costs of food and lodging; digital or tape editing, film11

processing, transfer of film to tape or digital format, sound mixing, special and visual12

effects; total aggregate payroll; music, if performed, composed, or recorded by a13

Louisiana musician, or released or published by a Louisiana-domiciled and14

headquartered company; airfare, if purchased through a Louisiana-based travel15

agency or travel company; insurance costs or bonding, if purchased through a16

Louisiana-based insurance agency; or other similar production expenditures as17

determined by rule. This term shall not include postproduction expenditures for18

marketing and distribution, any indirect costs, any amounts that are later reimbursed,19

any costs related to the transfer of tax credits, or any amounts that are paid to persons20

or entities as a result of their participation in profits from the exploitation of the21

production.22

(8)(10) "Resident" or "resident of Louisiana" means a natural person and, for23

the purpose of determining eligibility for the tax incentives provided by this Chapter,24

any person domiciled in the state of Louisiana and any other person who maintains25

a permanent place of abode within the state and spends in the aggregate more than26

six months of each year within the state.27

(11) "Secretary" means the secretary of the Department of Economic28

Development.29

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ENROLLEDHB NO. 936

Page 6 of 20

CODING: Words in struck through type are deletions from existing law; words underscoredare additions.

(9)(12) "State-certified infrastructure project" shall mean an a film, video,1

television, and digital production and postproduction facility infrastructure project,2

and movable and immovable property and equipment related thereto, or any other3

facility which supports and is a necessary component of such proposed state-certified4

infrastructure project, all as determined and approved by the Governor's Office of5

Film and Television Development and office, the secretary of the Department of6

Economic Development, and the division of administration under such terms and7

conditions as are authorized by this Section. The term "infrastructure project" shall8

not include movie theaters or other commercial exhibition facilities.9

(10)(13) "State-certified production" shall mean a production approved by10

the Governor's Office of Film and Television Development office and the secretary11

of the Department of Economic Development produced by a motion picture12

production company domiciled and headquartered in Louisiana which has a viable13

multi-market commercial distribution plan.14

C. Investor tax credit; specific productions and projects.15

(1) There is hereby authorized a tax credit against state income tax for16

Louisiana taxpayers for state-certified productions, other than motion picture17

production companies. The tax credit shall be earned by investors at the time18

expenditures are made by a motion picture production company in a state-certified19

production. However, credits cannot be applied against a tax or transferred until the20

expenditures are certified by the Governor's Office of Film and Television21

Development office and the secretary of the Department of Economic Development.22

For state-certified productions, expenditures shall be certified no more than twice23

during the duration of a state-certified production unless the motion picture24

production company agrees to reimburse the Governor's Office of Film and25

Television Development and the Department of Economic Development office for26

the costs of any additional certifications. The tax credit shall be calculated as a27

percentage of the total base investment dollars certified per project.28

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ENROLLEDHB NO. 936

Page 7 of 20

CODING: Words in struck through type are deletions from existing law; words underscoredare additions.

(a) For state-certified productions approved by the Governor's Office of Film1

and Television Development, office and the secretary on or after January 1, 2004, but2

before January 1, 2006:3

(i) If the total base investment is greater than three hundred thousand dollars4

and less than or equal to eight million dollars, each taxpayer shall be allowed a tax5

credit of ten percent of the actual investment made by that taxpayer.6

(ii) If the total base investment is greater than eight million dollars, each7

taxpayer shall be allowed a tax credit of fifteen percent of the actual investment8

made by that taxpayer.9

(iii) The initial certification shall be effective for a period twelve months10

prior to and twelve months after the date of initial certification, unless the production11

has commenced, in which case the initial certification shall be valid until the12

production is completed.13

(b) For state-certified productions approved by the Governor's Office of Film14

and Television Development, office and the secretary on or after January 1, 2006, but15

before July 1, 2010, and for state-certified infrastructure projects approved by the16

Governor's Office of Film and Television Development, on or after July 1, 2005:17

(i) If the total base investment is greater than three hundred thousand dollars,18

each investor shall be allowed a tax credit of twenty-five percent of the base19

investment made by that investor.20

(ii) To the extent that base investment is expended on payroll for Louisiana21

residents employed in connection with a state-certified production, each investor22

shall be allowed an additional tax credit of ten percent of such payroll. However, if23

the payroll to any one person exceeds one million dollars, this additional credit shall24

exclude any salary for that person that exceeds one million dollars.25

(iii) The initial certification shall be effective for a period twelve months26

prior to and twelve months after the date of initial certification, unless the production27

has commenced, in which case the initial certification shall be valid until the28

production is completed.29

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ENROLLEDHB NO. 936

Page 8 of 20

CODING: Words in struck through type are deletions from existing law; words underscoredare additions.

(iii) Until January 1, 2008, if the total base investment is greater than three1

hundred thousand dollars, each taxpayer shall be allowed a tax credit of fifteen2

percent of the base investment made by that taxpayer that is expended in this state3

on a state-certified infrastructure project as certified by the Governor's Office of Film4

and Television Development, the Department of Economic Development, and5

approved by the division of administration.6

(c) For state-certified productions approved by the Governor's Office of Film7

and Television Development and the Department of Economic Development, office8

and the secretary on or after July 1, 2010, but before July 1, 2012:9

(i) If the total base investment is greater than three hundred thousand dollars,10

each investor shall be allowed a tax credit of twenty percent of the base investment11

made by that investor.12

(ii) To the extent that base investment is expended on payroll for Louisiana13

residents employed in connection with a state-certified production, each investor14

shall be allowed an additional tax credit of ten percent of such payroll. However, if15

the payroll to any one person exceeds one million dollars, this additional credit shall16

exclude any salary for that person that exceeds one million dollars.17

(iii) The initial certification shall be effective for a period twelve months18

prior to and twelve months after the date of initial certification, unless the production19

has commenced, in which case the initial certification shall be valid until the20

production is completed.21

(d) For state-certified productions approved by the Governor's Office of Film22

and Television Development and the Department of Economic Development, office23

and the secretary on or after July 1, 2012:24

(i) If the total base investment is greater than three hundred thousand dollars,25

each investor shall be allowed a tax credit of fifteen percent of the base investment26

made by that investor.27

(ii) To the extent that base investment is expended on payroll for Louisiana28

residents employed in connection with a state-certified production, each investor29

shall be allowed an additional tax credit of ten percent of such payroll. However, if30

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ENROLLEDHB NO. 936

Page 9 of 20

CODING: Words in struck through type are deletions from existing law; words underscoredare additions.

the payroll to any one person exceeds one million dollars, this additional credit shall1

exclude any salary for that person that exceeds one million dollars.2

(iii) The initial certification shall be effective for a period twelve months3

prior to and twelve months after the date of initial certification, unless the production4

has commenced, in which case the initial certification shall be valid until the5

production is completed.6

(e) Motion picture investor tax credits associated with a state-certified7

production shall never exceed the total base investment in that production.8

(2)(a) Beginning July 1, 2005, and ending on January 1, 2009, there shall be9

allowed a credit against state income tax for state-certified infrastructure projects10

which meet the criteria provided for in this Paragraph and which are approved by the11

office, the secretary of the Department of Economic Development, and the division12

of administration. The tax credit shall be equal to forty percent of the base13

investment expended in this state on such project which is in excess of three hundred14

thousand dollars. The total tax credit allowed for any state-certified infrastructure15

project shall not exceed twenty-five million dollars, and the tax credit shall be earned16

and may be structured as provided for in this Paragraph.17

(b)(i) An infrastructure project shall be approved if it is a film, video,18

television, or digital production or postproduction facility.19

(ii) However, if all or a portion of an infrastructure project is a facility which20

may be used for other purposes unrelated to production or postproduction activities,21

then the project shall be approved only if a determination is made that the multiple-22

use facility will support and will be necessary to secure production or postproduction23

activity for the production and postproduction facility and the applicant provides24

sufficient contractual assurances that:25

(aa) The facility will be used as a state-of-the-art production or26

postproduction facility, or as a support and component thereof, for the useful life of27

the facility.28

(bb) No tax credits shall be earned on such multiple-use facilities until the29

production or postproduction facility is complete.30

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ENROLLEDHB NO. 936

Page 10 of 20

CODING: Words in struck through type are deletions from existing law; words underscoredare additions.

(c) Tax credits for infrastructure projects shall be earned only as follows:1

(i) Construction of the infrastructure project shall begin within six months of2

the initial certification provided for in Subparagraph (D)(2)(c) of this Section.3

(ii) Expenditures shall be certified by the office, the secretary, and the4

division as provided for in Paragraph (D)(2) of this Section, and credits are not5

earned until such certification.6

(iii) Twenty-five percent of the total base investment provided for in the7

initial certification of an infrastructure project pursuant to Subparagraph (D)(2)(d)8

of this Section shall be certified as expended before any credits may be earned.9

(iv) No tax credit shall be allowed for expenditures made for any10

infrastructure project after December 31, 2008, unless fifty percent of total base11

investment provided for in the initial certification of the project pursuant to12

Subparagraph (D)(2)(d) of this Section has been expended prior to that date. The13

expenditures may be finally certified at a later date.14

(v) For purposes of allowing tax credits against state income tax liability and15

transferability of the tax credits, the tax credits shall be deemed earned at the time16

the expenditures are made, provided that all requirements of this Subsection have17

been met and after the tax credits have been certified.18

(d) The office, the secretary, and the division may require the tax credits to19

be taken and/or transferred in the tax period in which the credit is earned or may20

structure the tax credit in the initial certification of the project to provide that only21

a portion of the tax credit be taken over the course of two or more tax years.22

(3) The credit shall be allowed against the income tax for the taxable period23

in which the credit is earned or for the taxable period in which initial certification24

authorizes the credit to be taken. If the tax credit allowed pursuant to this Section25

exceeds the amount of such taxes due for such tax period, then any unused credit26

may be carried forward as a credit against subsequent tax liability for a period not27

to exceed ten years. 28

(3)(4) Application of the credit.29

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ENROLLEDHB NO. 936

Page 11 of 20

CODING: Words in struck through type are deletions from existing law; words underscoredare additions.

(a) All entities taxed as corporations for Louisiana income tax purposes shall1

claim any credit allowed under this Section on their corporation income tax return.2

(b) Individuals, estates, and trusts shall claim any credit allowed under this3

Section on their income tax return.4

(c) Entities not taxed as corporations shall claim any credit allowed under this5

Section on the returns of the partners or members as follows:6

(i) Corporate partners or members shall claim their share of the credit on their7

corporation income tax returns.8

(ii) Individual partners or members shall claim their share of the credit on9

their individual income tax returns.10

(iii) Partners or members that are estates or trusts shall claim their share of11

the credit on their fiduciary income tax returns.12

(4)(5) Transferability of the credit. Any motion picture tax credits not13

previously claimed by any taxpayer against its income tax may be transferred or sold14

to another Louisiana taxpayer or to the Governor's Office of Film and Television15

Development office, subject to the following conditions:16

(a) A single transfer or sale may involve one or more transferees. The17

transferee of the tax credits may transfer or sell such tax credits subject to the18

conditions of this Subsection.19

(b) Transferors and transferees shall submit to the Governor's Office of Film20

and Television Development office, and to the Department of Revenue in writing,21

a notification of any transfer or sale of tax credits within thirty days after the transfer22

or sale of such tax credits. The notification shall include the transferor's tax credit23

balance prior to transfer, a copy of any tax credit certification letter(s) issued by the24

Governor's Office of Film and Television Development and the Department of25

Economic Development office and the secretary of the Department of Economic26

Development and, in the case of an infrastructure project, to the office, the secretary,27

and the division of administration, the name of the state-certified production or28

infrastructure project, the transferor's remaining tax credit balance after transfer, all29

tax identification numbers for both transferor and transferee, the date of transfer, the30

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ENROLLEDHB NO. 936

Page 12 of 20

CODING: Words in struck through type are deletions from existing law; words underscoredare additions.

amount transferred, a copy of the credit certificate, price paid by the transferee to the1

transferor, in the case when the transferor is a state-certified production or state-2

certified infrastructure project, for the tax credits, and any other information required3

by the Governor's Office of Film and Television Development, office or the4

Department of Revenue. For the purpose of reporting transfer prices, the term5

"transfer" shall include allocations pursuant to R.S. 47:6007(C) Paragraph (3) of this6

Subsection as provided by rule. The Governor's Office of Film and Television7

Development office may post on its website web site an average tax credit transfer8

value, as determined by the Governor's Office of Film and Television Development9

office and the secretary of the Department of Economic Development to reflect10

adequately the current average tax credit transfer value. The tax credit transfer value11

means the percentage as determined by the price paid by the transferee to the12

transferor divided by the dollar value of the tax credits that were transferred in13

return. The notification submitted to the Governor's Office of Film and Television14

Development office shall include a processing fee of up to two hundred dollars per15

transferee, and any pricing information submitted by a transferor or transferee shall16

be treated by the Governor's Office of Film and Television Development, office and17

the Department of Revenue as proprietary to the entity reporting such information18

and therefore confidential. However, this shall not prevent the publication of19

summary data that includes no fewer than three transactions.20

(c) Failure to comply with this Paragraph will result in the disallowance of21

the tax credit until the taxpayers are in full compliance.22

(d) The transfer or sale of this credit does not extend the time in which the23

credit can be used. The carry forward carryforward period for credit that is24

transferred or sold begins on the date on which the credit was originally earned or,25

in the case of a structured infrastructure credit, the date upon which the credit is26

allowed to be taken.27

(e) To the extent that the transferor did not have rights to claim or use the28

credit at the time of the transfer, the Department of Revenue shall either disallow the29

credit claimed by the transferee or recapture the credit from the transferee through30

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ENROLLEDHB NO. 936

Page 13 of 20

CODING: Words in struck through type are deletions from existing law; words underscoredare additions.

any collection method authorized by R.S. 47:1561. The transferee's recourse is1

against the transferor.2

(f) Beginning on and after January 1, 2007, the investor who earned the3

motion picture investor tax credits may transfer the credits to the Governor's Office4

of Film and Television Development office for seventy-two percent of the face value5

of the credits. Beginning January 1, 2009, and every second year thereafter, the6

percent of the face value of the tax credits allowed for transferring credits to the7

Governor's Office of Film and Television Development office shall increase two8

percent until the percentage reaches eighty percent. Upon the transfer, the9

Department of Economic Development shall notify the Department of Revenue and10

shall provide it with a copy of the transfer documentation. The Department of11

Revenue may require the transferor to submit such additional information as may be12

necessary to administer the provisions of this Section. The secretary of the13

Department of Revenue shall make payment to the investor in the amount to which14

he is entitled from the current collections of the taxes collected pursuant to Chapter15

1 of such Subtitle II, provided such credits are transferred to the Governor's Office16

of Film and Television Development office within one calendar year of certification.17

(5)(6) The transferee shall apply such credits in the same manner and against18

the same taxes as the taxpayer originally awarded the credit.19

(6)(7) Notwithstanding any other provision of law, on or after January 1,20

2006, a state-certified production which receives tax credits pursuant to the21

provisions of this Chapter shall not be eligible to receive the rebates provided for in22

R.S. 51:2451 through 2461 in connection with the activity for which the tax credits23

were received.24

D. Certification and administration.25

(1)(a) The secretary of the Department of Economic Development and the26

Governor's Office of Film and Television Development office shall determine27

through the promulgation of rules what projects and expenses, including amounts28

expended in this state on stat-certified the minimum criteria that a project must meet29

in order to infrastructure projects qualify according to this Section. The secretary, the30

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ENROLLEDHB NO. 936

Page 14 of 20

CODING: Words in struck through type are deletions from existing law; words underscoredare additions.

office, and the division of administration shall determine through the promulgation1

of rules the minimum criteria that a project must meet in order to qualify according2

to this Section.3

(b) The secretary, the office, and the division of administration shall4

determine, through the promulgation of rules, an appeals process in the event that an5

application for or the certification of motion picture production or infrastructure tax6

credits is denied. The office shall promptly provide written notice of such denial to7

the Senate Committee on Revenue and Fiscal Affairs and the House Committee on8

Ways and Means.9

(c) Prior to adoption, these rules shall be approved by the House Committee10

on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs. 11

(d) When determining what which productions and infrastructure projects12

qualify, the Governor's Office of Film and Television Development office and the13

secretary of the Department of Economic Development and, in the case of14

infrastructure projects, also the division of administration shall take the following15

factors into consideration:16

(a) (i) The impact of the production or infrastructure project on the immediate17

and long-term objectives of this Section.18

(b) (ii) The impact of the production or infrastructure project on the19

employment of Louisiana residents.20

(c) (iii) The impact of the production or infrastructure project on the overall21

economy of the state.22

(2)(a) Application. An applicant for the motion picture investor credit shall23

submit an application for initial certification to the Governor's Office of Film and24

Television Development office and the secretary of the Department of Economic25

Development and, in the case of infrastructure projects, to the office, the secretary,26

and the division of administration that includes the following information:27

(i) For state-certified productions the application shall include:28

(aa) The distribution plan.29

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ENROLLEDHB NO. 936

Page 15 of 20

CODING: Words in struck through type are deletions from existing law; words underscoredare additions.

(bb) A preliminary budget including estimated Louisiana payroll and1

estimated base investment.2

(cc) The script, including a synopsis.3

(dd) A list of the principal creative elements, including the cast, producer,4

and director.5

(ee) A statement that the production will qualify as a state-certified6

production.7

(ff) Estimated start and completion dates.8

(ii) For state-certified infrastructure projects the application shall include:9

(aa) A detailed description of the infrastructure project.10

(bb) A preliminary budget.11

(cc) A statement that the project meets the definition of state-certified12

infrastructure project. A complete detailed business plan and market analysis.13

(dd) Estimated start and completion dates.14

(b) If the application is incomplete, additional information may be requested15

prior to further action by the Governor's Office of Film and Television Development16

office and or the secretary of the Department of Economic Development or, in the17

case of infrastructure projects, the office, the secretary, and the division of18

administration. An application fee shall be submitted with the application based on19

the following:20

(i) 0.2 percent times the estimated total incentive tax credits.21

(ii) The minimum application fee is two hundred dollars, and the maximum22

application fee is five thousand dollars.23

(c) The Governor's Office of Film and Television Development office and the24

secretary and, in the case of infrastructure projects, the division shall submit its their25

initial certification of a project as a state-certified production or infrastructure project26

to investors and to the secretary of the Department of Revenue indicating the total27

base investment which shall be expended in the state on the state-certified production28

or state-certified infrastructure project and, in the case of state-certified infrastructure29

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ENROLLEDHB NO. 936

Page 16 of 20

CODING: Words in struck through type are deletions from existing law; words underscoredare additions.

projects, when such tax credits may be taken or transferred. The initial certification1

shall include a unique identifying number for each state-certified production.2

(d)(i) Prior to any final certification of the state-certified production or3

infrastructure project, the motion picture production company or applicant for the4

infrastructure project shall submit to the office and the secretary and, in the case of5

infrastructure projects, to the office, the secretary, and the division, a cost report of6

production or infrastructure project expenditures audited and certified by an7

independent certified public accountant as determined by rule. The office and the8

secretary and, in the case of infrastructure projects, the office, the secretary, and the9

division shall review the production or infrastructure project expenses and will issue10

a final tax credit certification letter indicating the amount of tax credits certified for11

the state-certified production or state-certified infrastructure project to the investors.12

The rules required by this Subparagraph, shall, at a minimum, require that:13

(i) The auditor shall be a Certified Public Accountant licensed in the state of14

Louisiana and shall be an independent third party, not related to the producer.15

(ii) The auditor's opinion shall be addressed to the party which has engaged16

the auditor (e.g., directors of the production company, producer of the production).17

(iii) The auditor's name, address, and telephone number shall be evident on18

the report.19

(iv) The auditor's opinion shall be dated as of the completion of the audit20

fieldwork.21

(v) The audit shall be performed in accordance with auditing standards22

generally accepted in the United States of America and the auditor shall have23

sufficient knowledge of accounting principles and practices generally recognized in24

the film and television industry.25

(3) The secretary of the Department of Revenue, in consultation with the26

office and the secretary of the Department of Economic Development and the27

director of the Governor's Office of Film and Television Development and, in the28

case of infrastructure projects, also the division of administration, shall promulgate29

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ENROLLEDHB NO. 936

Page 17 of 20

CODING: Words in struck through type are deletions from existing law; words underscoredare additions.

such rules and regulations as are necessary to carry out the intent and purposes of1

this Section in accordance with the general guidelines provided herein.2

(4)(i) Any taxpayer applying for the credit shall be required to reimburse the3

Governor's Office of Film and Television Development and the Department of4

Economic Development office for any audits required in relation to granting the5

credit.6

(ii)(aa) The production or infrastructure project application fee provided for7

in Subparagraph (2)(b) of this Subsection received by the office shall be deposited8

upon receipt in the state treasury. After compliance with the requirements of Article9

VII, Section 9(B) of the Constitution of Louisiana relative to the Bond Security and10

Redemption Fund and prior to any money being placed into the general fund or any11

other fund, an amount equal to that deposited as required by this Item shall be12

credited by the treasurer to a special fund hereby created in the state treasury to be13

known as the Entertainment Promotion and Marketing Fund. The money in the fund14

shall be appropriated by the legislature to be used solely for promotion and15

marketing of Louisiana's entertainment industry.16

(bb) The money in the fund shall be invested by the treasurer in the same17

manner as money in the state general fund and interest earned on the investment of18

the money shall be credited to the fund after compliance with the requirements of19

Article VII, Section 9(B) of the Constitution of Louisiana relative to the Bond20

Security and Redemption Fund. All unexpended and unencumbered money in the21

fund at the end of the year shall remain in the fund.22

(5) A motion picture production company applying for the additional credit23

for the employment of Louisiana residents must remit a schedule to the Department24

of Revenue, in a machine-sensible format approved by the secretary of the25

Department of Revenue, that includes the following information: the names of all26

persons who received salary, wages, or other compensation for services performed27

in Louisiana in connection with the state-certified production, and the address,28

taxpayer identification number, permanent address of, and the amount of29

compensation for services performed in Louisiana received by each such person.30

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ENROLLEDHB NO. 936

Page 18 of 20

CODING: Words in struck through type are deletions from existing law; words underscoredare additions.

(6) With input from the Legislative Fiscal Office, the Governor's Office of1

Film and Television Development and the Department of Economic Development2

office shall prepare a written report to be submitted to the Senate Committee on3

Revenue and Fiscal Affairs and the House of Representatives Committee on Ways4

and Means no less than sixty days prior to the start of the Regular Session of the5

Legislature in 2007, and every second year thereafter. The report shall include the6

overall impact of the tax credits, the amount of the tax credits issued, the number of7

net new jobs created, the amount of Louisiana payroll created, the economic impact8

of the tax credits and film industry, the amount of new infrastructure that has been9

developed in the state, and any other factors that describe the impact of the program.10

(7) Either the Department of Economic Development or the Department of11

Revenue may audit the cost report submitted by the motion picture production12

company.13

E. Recapture of credits. If the Governor's Office of Film and Television14

Development and the Department of Economic Development find office finds that15

funds monies for which an investor received tax credits according to this Section are16

not invested in and expended with respect to a state-certified production within17

twenty-four months of the date that such credits are earned, and with respect to a18

state-certified infrastructure project also within the time provided for in Paragraph19

(C)(2) of this Section, then the investor's state income tax for such taxable period20

shall be increased by such amount necessary for the recapture of credit provided by21

this Section.22

F. Recovery of credits by Department of Revenue. (1) Credits previously23

granted to a taxpayer, but later disallowed, may be recovered by the secretary of the24

Department of Revenue through any collection remedy authorized by R.S. 47:156125

and initiated within three years from December thirty-first of the year in which the26

twenty-four-month investment period specified in R.S. 47:6007(E) Subsection E of27

this Section ends.28

(2) The only interest that may be assessed and collected on recovered credits29

is interest at a rate three percentage points above the rate provided in Civil Code30

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ENROLLEDHB NO. 936

Page 19 of 20

CODING: Words in struck through type are deletions from existing law; words underscoredare additions.

Article 2924(B)(1) R.S. 9:3500(B)(1), which shall be computed from the original due1

date of the return on which the credit was taken.2

(3) The provisions of this Subsection are in addition to and shall not limit the3

authority of the secretary of the Department of Revenue to assess or to collect under4

any other provision of law.5

Section 3.(A) The office of entertainment industry development created in the6

Department of Economic Development by Act No. 346 of the 2006 Regular Session of the7

Legislature shall be the successor to the Governor's Office of Film and Television8

Development for purposes of the motion picture investor tax credit in R.S. 47:6007 as of9

August 15, 2006, and all the acts of such office as such successor with regards to such tax10

credit are hereby ratified. 11

(B) It is the intention of this Act that the approvals provided for in this Act and the12

requirements for state-certified infrastructure projects in R.S. 47:6007(C)(2) as amended and13

reenacted in this Act shall be required for any state-certified infrastructure project which has14

not applied for initial certification or pre-certification prior to August 1, 2007.15

(C) An application for an infrastructure project filed on or before August 1, 2007,16

shall have twenty-four months from the date of approval of the rules or January 1, 2008,17

whichever is earlier, in which to qualify for the forty percent tax credits earned on18

expenditures. Tax credits on infrastructure projects shall be considered earned in the year19

in which expenditures are made, provided that a minimum of twenty percent or ten million20

dollars of the total base investment provided for in the initial certification that is unique to21

film production infrastructure shall be expended before infrastructure tax credits can be22

earned on expenditures. The payment of tax credits may extend beyond or be made after the23

year expenditures are made.24

Section 4. It was the intent of the legislature, in enacting the provisions of Act No.25

456 of the 2005 Regular Session, that the motion picture tax credits authorized according to26

the provisions of R.S. 47:6007 for state-certified infrastructure projects shall only apply to27

infrastructure projects directly related to the acquisition and construction of a film, video,28

television, or video production or postproduction facility and shall not apply to any29

infrastructure project such as a hotel or lodging facility, golf course, or retail shopping30

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ENROLLEDHB NO. 936

Page 20 of 20

CODING: Words in struck through type are deletions from existing law; words underscoredare additions.

facility or other facility which the division of administration and the Department of1

Economic Development deems unrelated to the acquisition and construction of a film, video,2

television, or video production or postproduction facility.3

Section 5. This Act shall become effective on July 1, 2007.4

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INFORMATION ABOUT LOUISIANA’S FILM INCENTIVE What is the film production incentive called? Motion Picture Investor Tax Credit How much is the incentive? A 25% investor tax credit is granted based upon the total in-state expenditures of a motion picture production. An additional 10% labor tax credit is earned on the payroll of Louisiana residents that are employed by a film or television production. The tax credits are fully transferable. Louisiana has no limit to the amount of tax credits that can be earned. How does a tax credit work? A tax credit can be applied toward Louisiana state income tax. Since most motion picture investors do not have Louisiana tax liability, the credit can not be personally utilized. This is why the tax credit is fully transferable. Anyone may purchase the tax credit. Generally, tax credit brokers purchase a motion picture project’s earned tax credits. For a listing of tax credit brokers visit: http://www.louisianaentertainment.gov/film_services/labor.cfm (category Tax Credit Broker). If the incentive is based on location spend what exactly does "in-state spend" mean? Location spend includes pre-production, production, & post-production expenditures directly incurred in Louisiana that are used in a state-certified production; including without limitation expenses such as above-the-line and below-the-line expenses, equipment rental & purchases, travel, props, location fees, payroll, editing, and sound mixing. Does local spend include the following? Foreigners working in Louisiana? The 25% credit includes the entire spend on payroll (above and below the line) regardless of where the cast or crew are domiciled. To earn an additional 10% on local hire payroll, that labor must be a resident of Louisiana (which is defined as a person with permanent residence in Louisiana for at least six months of the year). Finance Fees? Yes, as long as it is purchased from a Louisiana company. Bond Fees? Yes, as long as it is purchased from a Louisiana company. Per diems? Yes. Eligibility - who can use this incentive? A motion picture project is a feature-length film, video, television episode, Movie of the Week, or commercial made in Louisiana. Only television coverage of news and athletic events is excluded. The motion picture project must spend at least $300,000 in Louisiana to qualify. How do I apply? A production becomes a state-certified production by filling out an application: http://www.louisianaentertainment.gov/incentives/apply.cfm, then submitting the application with fee to the Office of Entertainment Industry Development. For more information about Louisiana’s incentives, experienced crew, or film equipment & services contact:

Louisiana Office of Entertainment Industry Development http://www.louisianaentertainment.gov Tel 1 (225) 342 5403 E: [email protected]

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Made in Louisiana 2008 Beyond A Reasonable Doubt Nu Image Millenium

Billy the Exterminator A&E

Chess East Coast Films (independent) Cirque du Freak Donners’ Company - Universal Comeback The Weinstein Company Drones LAMP Fab Five: Texas Cheerleader Scandal Fox TV / Lifetime Final Destination 4 New Line Cinema Disaster Movie Lionsgate I Love You Phillip Morris Mad Chance & Europa Corp (independent) Imagination Movers ABC Family / Disney Judgment Day Bullet Films (independent) Jumper (1 scene) New Line Cinema Librarian 3 Electric Entertainment (independent) Lightning Strikes Films In Motion (independent) Living Proof Lifetime / Sony Mardi Gras Beacon Pictures / Sony Midnight Man The Weinstein Company Streets of Blood Millenium NuImage Middle of Nowhere Bold Films (independent) Mike Epps Comedy Mixtape Vol.1 Comedy Central Miracle at St. Anna 40 Acres & A Mule Filmworks (Spike Lee) Patriots The Weinstein Company Print LAMP Robo-Sapien Crystal Sky Sordid Lives: The Series Logo Network Soul Men The Weinstein Company Speed Freaks Comedy Central Sunday, Sunday, Sunday Zydeco Productions (independent) Tekken Crystal Sky The Abduction of Jesse Bookman Films in Motion (independent) The Family That Preys The Tyler Perry Company / Lionsgate

The Informant (Post Only) Groundswell Productions (Steven Soderbergh)

The Open Road Odd Lot Entertainment (independent) The Year One Apatow Productions / Columbia Pictures 12 Rounds Midnight Sun Pictures W. independent (Oliver Stone) True Blood HBO (Alan Ball)

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Bobby Jindal Stephen Moret Governor Secretary

LOUISIANA ECONOMIC DEVELOPMENT Office of Entertainment Industry Development

Louisiana Economic Development Office of Entertainment Industry Development

Motion Picture Production: Tax Credit Application **This application and all related information submitted with it will become “public record” under the Louisiana Public Records Act, in Title 44 of the Louisiana Revised Statutes, except for those materials excluded by said Act. If the applicant determines that the information being submitted is excluded by said Act, then please provide a cover sheet stating that “DOCUMENTS CONTAIN CONFIDENTIAL PROPRIETARY OR TRADE SECRET INFORMATION” & mark each individual page as such**

Production Title: ____________________________________________________ Phone Number: _________________ Production Company Name & Address: _______________________________________________ Fax Number: ___________________ Louisiana Production Office Address: __________________________________________________________________________________ Name & Position: ________________________________________ E-mail Address: ______________________________________

Preliminary Total Budget (in dollars): _________________ Estimated Expenditures in Louisiana (in dollars): ___________________ Estimated Louisiana Payroll (in dollars): ___________________________ Pre-Production Dates: _________________________________ Anticipated Start/Wrap Dates in Louisiana: _________________ Total Production Days: __________ Louisiana Shooting Days: ________ Type of Project: Please Circle One Feature Film TV Movie/Pilot/Series

Commercial or Music Video Other (please explain) _____________________________

I hereby certify that the information provided in this application is true and correct, and I am aware that my submission of any false information or omission of any pertinent information resulting in the false representation of a material fact may subject me to civil and/or criminal penalties for filing of false public records and/or forfeiture of any investor or labor tax credits approved under this program. I also understand that any final certification of investor credits will be subject to the submission & review of an independent audit conducted by a Certified Professional Accountant licensed in the state of Louisiana; that employees that are claimed as Louisiana hires, must each fill out a “Declaration of Residency” form to be kept on file by the production company & that if I am applying for the additional credit for employment of Louisiana residents, I must remit a detailed schedule to the Department of Revenue as required by La R.S. 47:6007(D)(5). Additionally, I agree that the finished product shall contain an acknowledgement that the production was filmed in Louisiana and such brand/logo shall be included in the credits. Finally, I understand that this application and information submitted with it shall not be returnable to the applicant. Signature of company representative:

Name Signature Date Please complete and return this application, with attachments & payment to: Office of Entertainment Industry Development Post Office Box 94185 ,Baton Rouge, Louisiana 70804/ 1051 North 3rd Street, Baton Rouge, 70802 (physical) Christopher Stelly 225.342.5403 225.342.5554 (fax) [email protected] REQUIRED ADDITIONAL INFORMATION (*all information below must be received before pre-certification is issued):

a. Detailed Preliminary Budget (including above & below the line hires) b. Detailed Distribution Plan c. Script, Synopsis (including principle creative elements: cast, producer, director, etc.) & statement that the project meets

the definition of a state-certified production. d. Application Fee (minimum: $200 / maximum: $5000): Fee is assessed as 0.2% of 25% of Your Estimated

Expenditures in Louisiana. Please make the check or money order payable to the Louisiana Department of Economic Development. NO CASH ACCEPTED & the fee is NON-REFUNDABLE.