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LA HB341

Bill

Status

Introduced

4/3/2025

Primary Sponsor

Danny McCormick

Click for details

Origin

House of Representatives

2025 Regular Session

AI Summary

  • Reduces Louisiana's individual income tax rate from 3% to 2.75%, effective January 1, 2027

  • Terminates the motion picture production tax credit program by moving the application deadline from July 1, 2031 to July 1, 2025

  • Eliminates project-based production credits (25% base credit, plus additional 5-10% for filming outside New Orleans or meeting Louisiana screenplay criteria, plus 15% for resident payroll, plus 5% for visual effects)

  • Eliminates Qualified Entertainment Company payroll credits (15% for jobs paying $45,000-$66,000/year; 20% for jobs paying $66,000-$200,000/year)

  • Becomes effective upon governor's signature or lapse of time for gubernatorial action

Legislative Description

Repeals the motion picture production tax credit and reduces the individual income tax rate (OR -$310,300,000 GF RV See Note)

TAX/INCOME TAX

Last Action

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

4/14/2025

Committee Referrals

Ways and Means4/3/2025

Full Bill Text

No bill text available