Digital Interactive Media and Software (DIMS) Tax Credit

The Digital Interactive Media and Software Tax Credit sits under Louisiana Economic Development and supports producers of digital interactive media and software in Louisiana. It is a state tax-credit route rather than a cash grant, and it remains active after surviving the 2024 special session. The program offers a 25% tax credit on qualified in-state payroll and an 18% tax credit on qualified production expenditures, with no cap and no minimum spend. Credits can be applied against state income tax with overages refunded, or taken as an 85% rebate during the year. It fits companies that can document a Louisiana operating footprint, including registration with the Secretary of State, a physical Louisiana presence, posted hours, and at least one full-time worker. Qualifying labor includes project managers, engineers, programmers, game designers, and artists, while sales, marketing, admin, and manufacturing do not qualify. Development equipment, dev-space rent, and dev supplies can count, and applicants need to file through FastLane, then complete independent CPA cost verification.

Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.