La. Admin. Code tit. 13 § I-1125

Current through Register Vol. 50, No. 11, November 20, 2024

Section I-1125 - Prohibited Incentives

A. A qualified employer that enters into a contract under this Chapter shall not be eligible to receive the other credits or exemptions provided for in the following provisions of law except as provided for in R.S. 51:2456(B):

1.R.S. 47:34 (tax credit for generation of new jobs in Louisiana);

2.R.S. 47:38 and 287.757 (income tax credit for conversion of vehicles to alternate fuel usage);

3.R.S. 47:4301 through 4306 (Industry Assistance Program - income tax, corporate franchise tax, state sales tax, and excise tax exemptions for manufacturing establishments);

4.R.S. 47:6004 (employer credit for employment of previously unemployed person);

5.R.S. 47:6009 (Louisiana basic skills training tax credit-income tax credit);

6.R.S. 47:6010 (employer income tax credit for employee alcohol and substance abuse treatment programs);

7.R.S. 51:1787 (Enterprise Zone Program - incentives tax exemption from sales and use tax materials to be used in the construction of a building and for machinery and income tax credit for each employee in an enterprise zone);

8.R.S. 47:287.748 (re-entrant jobs credit for formerly incarcerated employees - corporate income tax);

9.R.S. 47:287.749 (corporate income tax credit for new jobs);

10.R.S. 47:287.753 (neighborhood assistance income tax credit);

11.R.S. 51:2351 et seq. (Technology Commercialization Credit and Jobs Program).

La. Admin. Code tit. 13, § I-1125

Promulgated by the Department of Economic Development, Office of Business Development, Business Resources Division, LR 29:2311 (November 2003), amended by the Office of Business Development, LR 37:2594 (September 2011).

AUTHORITY NOTE: Promulgated in accordance with R.S. 51:2451-2462 et seq.