Louisiana 2010 Regular Session

Louisiana Senate Bill SB500

Introduced
3/29/10  
Refer
3/29/10  
Report Pass
5/17/10  
Engrossed
6/3/10  
Refer
6/4/10  

Caption

Authorizes the Department of Economic Development to grant up to $5 million of rebates per calendar year at the rate of 35% of an investor's investment in "Louisiana Entrepreneurial Business," not to exceed $1 million per year per business and $2 million total per business and requires the Louisiana Mega-Project Development Fund to be reduced each fiscal year by an amount which equals the rebates granted. (gov sig) (REF DECREASE GF RV See Note)

Impact

The implementation of SB500 introduces a structured incentive for investments in Louisiana’s entrepreneurial sector, with the overarching goal of expanding the local economy. By providing rebates for investments, the bill seeks to attract capital to businesses that might otherwise struggle to secure necessary funding. Additionally, the requirement for investors to engage with businesses that have demonstrated a capacity to generate wealth ensures that the program is directly tied to tangible economic outputs, such as employment and revenue generation. However, the stipulation for rebates to reduce the Louisiana Mega-Project Development Fund each fiscal year indicates a significant reallocation of state resources, which may have implications for large-scale projects that rely on this funding source.

Summary

Senate Bill 500 establishes the Angel Investor Rebate Program in Louisiana, aimed at promoting investments in early-stage, wealth-creating businesses. The bill authorizes the Department of Economic Development (DED) to grant rebates on investments made in qualifying businesses, designed to bolster local economic growth and job creation. The program allows individual or corporate investors to claim a rebate of 35% on eligible investments, capped at $1 million per year and $2 million total per business over five years. This initiative intends to enhance the entrepreneurial ecosystem within the state by leveraging private investment to stimulate business activities and job opportunities.

Sentiment

The sentiment surrounding SB500 has been generally positive among those who advocate for economic development and entrepreneurship. Proponents argue that the bill encourages innovation and job creation, providing a much-needed boost to Louisiana's economy. Critics, however, may express concerns about the sustainability of tax incentives and whether the program could detract from funding avenues for other critical areas of economic development. The nature of the rebates also raises questions about the effectiveness of such incentives in genuinely fostering long-term business success and not merely serving as temporary fiscal relief measures.

Contention

One point of contention related to SB500 centers on its fiscal implications, particularly the mandate that annual rebates will lead to a reduction in the Louisiana Mega-Project Development Fund. Critics may argue that this could limit the state’s capacity to engage in larger, more impactful projects that benefit a broader section of the economy. Additionally, the bill's requirements for qualifying businesses—such as demonstrating wealth-generating potential and utilizing proceeds for specific growth-related activities—could be seen as restrictive by some small business owners who may not meet these thresholds, potentially disenfranchising segments of the local entrepreneurial community. Hence, while well-intentioned, the bill's implementation may necessitate careful monitoring and adjustment to ensure it meets its economic objectives without unintended negative consequences.

Companion Bills

No companion bills found.

Previously Filed As

LA SB50

Re-creates the Department of Agriculture and Forestry. (6/30/10)

Similar Bills

LA HB1122

Creates the Angel Investor Tax Rebate Program (OR DECREASE GF RV See Note)

LA HB597

Converts the Angel Investor Tax Credit Program to the Angel Investor Rebate Program and provides for the rebate program (EN -$20,000,000 GF RV See Note)

LA HB160

Provides for the eligibility for the Angel Investor Tax Credit Program (OR DECREASE GF RV See Note)

LA HB541

Reestablishes the Angel Investor Tax Credit Program

LA HB454

Extends the sunset and provides for the amount of the Angel Investor Tax Credit (EN DECREASE GF RV See Note)

LA HB269

Provides for the taxable periods in which angel investor tax credits may be granted and provides relative to the amount of the tax credit

LA HB586

Authorizes an enhanced Angel Investor tax credit for investments made in Louisiana Entrepreneurial Businesses located in federally established opportunity zones (EG -$500,000 GF RV See Note)

LA HB555

Creates the Louisiana Entrepreneurial Assistance and Development (LEAD) Program for tax credits for venture capital investments (OR -$37,500,000 GF RV See Note)