This found via Gamasutra
The Louisiana Senate Bill 341, an initiative to grant tax credits to companies setting up shop in Louisiana to produce video games and related interactive entertainment, has passed the Senate, according to online reports. The vote was 33-0 in favor of the bill, which means its passage to the House Ways and Means Committee is now clear.
The bill offers a tax credit of 10 percent of state income tax for companies who invest anywhere from $300,000 to $8 million in a Louisiana-based operation. Investments of over $8 million will earn a 15 percent credit. Any credits can be traded or transferred, but a failure to remain in business in the state for one year after credits are granted would result in penalties such as a loss of the credit.