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Committee lets Louisiana Economic Development set rules for motion‑picture incentive program

3085492 · April 22, 2025
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

Senate Bill 232 (Bass) would move the detailed structure of Louisiana’s motion‑picture production tax incentive from statute to rules promulgated by Louisiana Economic Development; the committee reported the bill favorably on April 22, 2025.

Senate Bill 232 by Sen. Bass, which would move the detailed structure of Louisiana's motion‑picture production incentive program into rulemaking authority for Louisiana Economic Development, was reported favorably by the Senate Committee on Revenue and Fiscal Affairs on April 22, 2025.

The bill does not change the program’s overall cap or sunset in committee text: committee testimony repeated that the statutory cap set during the special session remains at $125,000,000 and the sunset in committee discussions was described as “02/1931” in the committee record; the bill’s author and the administration said they intend to transfer the program specifics to an LED rulemaking process while preserving the legislative framework adopted in November’s special session.

Sen. Bass told the committee the change would let LED be “flexible, nimble, and responsive” to a fast‑changing national and international marketplace for film production and related services. “Moving the film grama into rules will align LED to other major initiatives,” the senator said, and the administration emphasized that the move is intended to keep Louisiana competitive with other incentives in states such as Georgia and Texas.

Secretary Susan Bourgeois of LED said the department plans to promulgate rules that initially reflect the statute and then evolve as needed through the rulemaking process. “One of the things the strategic plan spoke to was making sure that our department had a flexible, nimble, and responsive incentive toolkit,” she said. Industry stakeholders — including Mandy Mitchell of Lafayette Economic Development, Jason Wagenspach of Film Louisiana and independent production consultant Patrick Mulhern — told the committee they support the bill as a way to keep Louisiana competitive and to encourage local investment and postproduction work.

Several senators raised concerns in committee about transferring detail to rulemaking. Senator Luno said the change could cede substantial legislative control to an executive department and urged stronger notice and communication with legislators about rule changes. Bass and Bourgeois said rulemaking will follow state law (public notice and committee review) and that LED plans to work with the legislature and stakeholders during the rule promulgation process.

Industry proponents described concrete advantages they expect from more nimble rulemaking: Lafayette’s newly opened Louisiana Scoring Studio was cited as an example of businesses that can grow around production incentives and compete for postproduction work; production representatives said the flexibility would help Louisiana respond to major outlays by competing states and attract projects that build longer‑term local ecosystems rather than only short‑term shoots.

The committee heard no recorded opposition and reported the bill favorably by voice vote. Senators and witnesses agreed to continue discussions as LED proceeds with rule drafting; industry and local economic directors asked to be included during that process.