Louisiana 2011 Regular Session

Louisiana Senate Bill SB246

Introduced
4/25/11  

Caption

Creates the Louisiana Entrepreneurial Assistance and Development (LEAD) Program which grants a tax reduction to insurance companies who invest in the fund. (8/15/11)

Impact

The implementation of the LEAD Program is expected to have a substantial impact on Louisiana's economic landscape. By enabling insurance companies to invest in eligible businesses with the assurance of tax reductions, the bill promotes a shift in investment towards local enterprises, potentially revitalizing areas that have struggled with capital access. Additionally, the bill establishes clear reporting requirements for LEAD funds, ensuring accountability in how investments translate into job creation and economic contribution. The criteria for eligible investments are geared towards supporting localized development, thereby enhancing the state’s economy.

Summary

Senate Bill 246 introduces the Louisiana Entrepreneurial Assistance and Development (LEAD) Program, aimed at fostering economic growth in Louisiana by attracting venture and expansion capital to small and medium-sized businesses. The bill grants significant tax incentives to insurance companies that invest in approved LEAD funds. By providing a 75% premium tax credit for eligible capital investments, the program is designed to encourage the development of businesses that can create or retain jobs within the state. These measures are anticipated to strengthen key industry sectors such as digital media, renewable energy, and specialty health care.

Sentiment

General sentiment around the bill appears to be positive among proponents who argue that it provides much-needed support for local entrepreneurs and businesses. Advocates believe that the LEAD Program will bridge gaps in funding and stimulate job creation in various sectors. However, there may be concerns regarding the sustainability of such tax incentives and whether they will effectively lead to tangible economic outcomes. The financial risks associated with venture investments might also raise questions among stakeholders about the viability and long-term success of the program.

Contention

While the overall goal of SB246 seeks to enhance economic growth through targeted investments, there exists contention surrounding the extent of tax benefits being provided to insurance companies. Some legislators and fiscal analysts may argue that such incentives could disproportionately benefit larger insurance entities while diverting necessary funds from essential public services or leading to inefficiencies in capital allocation. Continuous oversight and assessment of the LEAD Program's impact on job creation and economic health will be necessary to address these concerns and ensure the bill meets its intended objectives.

Companion Bills

No companion bills found.

Similar Bills

LA HB1122

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

LA SB265

Provides relative to premium tax credits under the Louisiana Entrepreneurial Assistance and Development (LEAD) program. (8/15/11) (EN -$37,500,000 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 HB633

Provides relative to the motion picture investor tax credit

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)

LA HB646

Provides for changes to the sound recording investor tax credit and provides for the amount of the expenditure verification report fee and deposit (EN DECREASE GF RV See Note)

LA HB629

Creates the La. Entrepreneurial Assistance and Development (LEAD) Program for tax credits for venture capital investments (RE1 SEE FISC NOTE GF RV)

LA HB829

Provides relative to the motion picture investor tax credit (EN +$77,000,000 GF RV See Note)