Collage of movie posters filmed in Louisiana

Louisiana has the most generous film incentive program  in the world, with a 40% tax credit, and very few restrictions — they require no insurance (other than worker’s comp) and no filming permits. To read more about the current program, download this flyer from the Lousiana Film Office.  More information can be found about child labor and other specifics (like animals, pyrotechnics, and more) on the Production Esssentials page.  Almost all production in Louisiana is on location, since they don’t have a film studio lot. It should also be noted that while most information is on the State film office page, there are multiple additional film offices for areas of the state like Northeast Louisiana Film Commission, Film Baton Rouge, and Film New Orleans.

Pro Tip: A good hub for all things Louisiana is the HollywoodSouth Blog.

Louisiana Child Performer Trust Act (2005)

Louisiana passed their version of the Coogan law, Act 147, just before the hurricane hit New Orleans in 2005, as the film industry was expanding there. This bill, also known as SB158 was sponsored by Senator Jay Dardenne and was supported by SAG-AFTRA. The law took effect on 8/15/2005.  All of the Lousiana Child Labor Laws are in this PDF.

The Louisiana law includes the following:

  1. Applies to actors, singers, etc but not professional athletes. Applies only to work contracts of $500 and up , so background work is not affected by this law.
  2. Establishes a blocked trust account system , very similar to California ‘s system. Louisiana “Coogan” accounts are to be set up by the parents—BOTH parents must be listed as trustees—before the execution of the contract. The account may not be charged fees, by law, and parents are charged with investing in a combination of bonds, CDs or savings accounts at the highest possible interest rate without risking the principal. 15% of the minors earnings are to be deposited into this blocked account.
  3. Unpaid Coogan: If an account is not set up within 30 days of the last day of employment, the employer may send the funds to the Treasurer of the State of Louisiana who will hold the funds in trust.
  4. Provides for education of the minor if the child is absent from school for two or more days within a 30 period. Student to teacher ratio must be 1:10.
  5. Establishes a work permit for minors which is to be issued by the Louisiana Department of Labor.

Other Requirements for Working With Child Actors in Lousiana

All persons under 18 years of age must have authorization from the Louisiana Workforce Commission to work in the state of Louisiana. Authorization information may be obtained by emailing request to, calling 225.342.7690 or visiting the department’s website Additional information can be found in the Employment of Minors Informational Booklet and Employment of Minors – Theatrical Permit Packet.