Digital Interactive Media and Software Program

Digital Interactive Media and Software Program Louisiana’s Digital Interactive Media and Software Program, statutorily known as Digital Interactive Media and Software Tax Credit — the strongest of its kind in the nation — is helping innovative digital media and software development companies of all sizes gain a competitive edge. Provides a 25% tax credit on qualified payroll for in-state labor and 18% for qualified production expenditures. No cap and no minimum requirement. Tax credit can be applied to state income tax liability and the state will refund any overages OR applicants can opt for 85% of the value earned as a rebate any time during the year. Provides a 25% tax credit on qualified payroll for in-state labor and 18% for qualified production expenditures. No cap and no minimum requirement. Tax credit can be applied to state income tax liability and the state will refund any overages OR applicants can opt for 85% of the value earned as a rebate any time during the year. Eligibility The incentive is open to all companies producing digital interactive media products or platforms in Louisiana. Certain exclusions apply, such as static internet websites or software primarily designed for internal use, which are non-qualifying. Only work physically performed in Louisiana and only direct development equipment purchased through Louisiana businesses qualifies for the incentive. Contact Us Qualifying development products include: Digital Media and Games Web-based and Mobile Applications Consumer Software Entertainment Software Business and Enterprise Software Interactive Devices and Consoles Embedded Systems What qualifies as a Louisiana business? Registered with the Secretary of State Physically located in Louisiana Posted hours of business At least one full-time employee Note: Eligible expenditures may start as early as, or no later than, six months from initial certification date (acceptance into the program) — 47:6022. Eligible Labor Expenses Project Managers Quality Assurance Engineers Programmers Game Designers Industrial Designers Composers Artists Management R&D/Engineering Eligible Production Expenses Production equipment directly related to development (Hardware/Software) Allocated rent for where direct development occurs Office supplies (related to development) Licenses/permits for development Non-Eligible Labor Expenses Customer Service Staff Business Development/Sales Staff Assistants/Secretaries Marketing/PR Staff Accounting/Financial Staff Clerical Staff Installation Staff Janitorial/Maintenance Staff Human Resources Miscellaneous Administrative/Payroll Manufacturing Staff Non-Eligible Production Expenses Furniture and fixtures Relocation expenditures Domain license fees Hosting Payroll processing fees Indirect production equipment (Hardware/Software) Entertainment expenditures Communications (telephone, cell phone, etc.) Utilities State/local taxes Advertisements General insurance for business operations Interest paid on loans Auto rental/mileage Parking/fare expenditures Travel expenditures Internet Food Recruiting/hiring expenditures Manufacturing expenditures Lodging/housing of staff Eligibility Scenarios My company recently applied to the program and I have a very large development project with work dating back to 2005. Can I collect tax credits on expenses dating back to 2005? NO. The initial certification letter shall be effective for qualifying expenditures no earlier than six months from date of application. Qualifying expenditures can only begin six months from the date of initial certification. My company is planning to develop a project that will involve image files, music files and video files. Are the costs associated eligible expenditures?