Varies
Amount varies
Tax Credit
Reduces tax liability
Rolling
No fixed cutoff
Annual tax return
Claim with year-end filing
Moderate
File with tax return
Louisiana provides a 25–35% refundable tax credit for digital media production expenditures including video games, interactive software, and digital content creation. One of the most competitive digital media incentives in the country.
Do I qualify?
Answer the questions below to get an instant self-assessment of your fit for this program. This is informational — final determinations are made by the administering agency.
1.Minimum $300,000 in qualifying in-state expenditures
2.Digital media must be produced in Louisiana
3.Enhanced 35% credit for payroll on Louisiana residents
4.Refundable — paid out even with no tax liability
5.Must be certified by LED before production begins
NDED · Nebraska
Refundable income tax credits and sales tax exemptions for Nebraska businesses making significant capital investments and creating quality jobs, with tiered benefits based on investment and job levels.
KCED · Kentucky
Provides tax incentives to new and expanding Kentucky businesses creating jobs and investing capital, including wage assessments, income tax credits, and sales tax savings on construction materials.
ACCD · Vermont
Cash incentive payments for Vermont businesses creating new qualifying jobs, calculated as a share of new payroll and capital investment over a 5-year period.