La. Admin. Code tit. 13 § I-2717

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

Section I-2717 - Applicant Receiving Tax Credits not Eligible to Receive Certain other Tax Credits and Exemptions

A. Notwithstanding any other provision of law to the contrary, an applicant who receives tax credits pursuant to the provisions of this Chapter shall not be eligible to receive the other credits or exemptions provided for in the following provisions of law in connection with the activity for which the tax credits or rebates were received:

1. the tax credit for generation of new jobs provided for in R.S. 47:34;

2. the Louisiana Quality Jobs Program provided for in R.S. 51:2451 et seq.;

3. the employer credit for employment of previously unemployed persons provided for in R.S. 47:6004;

4. the Louisiana basic skills training tax credit provided for in R.S. 47:6009;

5. the tax credit for employee alcohol and substance abuse treatment programs provided for in R.S. 47:6010;

6. the sales tax rebate and income tax credits of the Enterprise Zone Program provided for in R.S. 51:1787;

7. the reentrant jobs credit for formerly incarcerated employees provided for in R.S. 47:287.748;

8. the corporation income tax credit for new jobs provided for in R.S. 47:287.749;

9. the neighborhood assistance tax credit provided for in R.S. 47:287.753.

La. Admin. Code tit. 13, § I-2717

Promulgated by the Department of Economic Development, Office of Business Development Services, Business Resources Division, LR 36:310 (February 2010).

AUTHORITY NOTE: Promulgated in accordance with R.S. 51:2353.