TAX/TAXATION: Provides relative to the motion picture production tax credit. (7/1/25) (EN SEE FISC NOTE GF RV See Note)

Updated the definition of 'Office' to explicitly state that it is now part of the Louisiana Economic Development agency, replacing previous standalone agency references.

Deleted the definition for 'Louisiana promotional graphic,' which previously required productions to include specific state logos or graphics in their credits.

Reorganized the bill text to remove redundant references to the repealed graphic definition and streamlined the list of amended statutes.

Adjusted the statutory text to ensure the tax credit eligibility dates and amounts are clearly presented without conflicting references to the removed graphic requirements.

The expiration date for the tax credit program was extended from July 1, 2025, to July 1, 2026.

The maximum credit cap for scripted episodic content was increased from $20 million to $25 million per season.

Representatives Adams, Bayham, Carlson, Chassion, Chenevert, Fisher, Jackson, Knox, Larvadain, Menas, and Walters were added as co-sponsors.

Added a new definition for 'Louisiana promotional graphic' requiring either a five-second static/animated graphic in end credits or an electronic press kit/customized video.

Updated the act's purpose to include providing relative to definitions and clarifying the sections being amended.

Adjusted page counts and header formatting from 'Engrossed' to 'Reengrossed' to reflect the legislative process.