The Digital Interactive Media and Software Program (DM) is one of the strongest of its kind in the nation, helping innovative digital media and software development companies gain a competitive edge. The program provides a 25% tax credit on qualified payroll for Louisiana resident labor and an 18% tax credit on qualified production expenditures. If the amount of tax credits exceeds state income tax liabilities, businesses can receive the balance as a refund or opt for an 85% rebate at any time during the year.
Qualifying Development Products:
- Digital media and games
- Business and enterprise software
- Web-based and mobile applications
- Interactive devices and consoles
- Consumer software
- Embedded systems
- Entertainment software
Eligible Labor Expenses:
- Project managers
- Quality assurance
- Engineers
- Programmers
- Game designers
- Industrial designers
- Composers
- Artists
Eligible Production Expenses:
- Production equipment directly related to development (hardware/software)
- Allocated rent for direct development space
- Office supplies related to development
- Licenses and permits for development
Contact:
Eric Burton
Division Director, Digital Interactive Media & Software Development
eric.burton@la.gov
225.342.5340
For more information, visit their website.
