SB232 overhauls the state’s motion-picture-production tax-credit program beginning July 1, 2025. It transfers oversight from the Office of Entertainment Industry Development to the Office of Economic Development within Louisiana Economic Development (LED). The act simplifies the program by replacing multiple fixed credit tiers with a single discretionary tax credit of up to 40%, to be awarded according to new LED program rules approved by legislative committees. LED may consider factors such as economic impact, statewide distribution of projects, and overall benefit to the state. The law repeals specific credit add-ons, payroll thresholds, and per-project or per-employee caps, allowing LED more flexibility in implementation.
The Louisiana State House of Representatives passed SB232 on May 28, 2025 by a vote of 94 to 6. We have assigned pluses to the nays because motion-picture tax credits distort markets and raid taxpayers to benefit a favored industry—contrary to the principle that “all men are created equal” under the law. Rather than letting private enterprise and consumer demand decide, the bill empowers bureaucrats to pick winners and losers, shifting costs onto families and small businesses while importing Hollywood values that run counter to traditional American principles. Film tax credits frequently funnel public money to productions that push leftist agendas—including abortion advocacy, murder, lust, and the LGBTQ+ movement. Corporate welfare is not a proper function of government; if a project cannot stand on its own in a free market, taxpayers should not be compelled to prop it up.
