SLS 11RS-71 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2011
SENATE BILL NO. 28
BY SENATOR NEVERS
TAX/TAXATION. Extends employer's non-refundable apprenticeship tax credit against
income tax and corporation franchise tax to taxable periods ending prior to January 1, 2015.
(gov sig)
AN ACT1
To amend and reenact R.S. 47:6033(A) and (B)(1), relative to tax credits; to extend the2
applicability of the apprenticeship tax credit; and to provide for related matters.3
Be it enacted by the Legislature of Louisiana:4
Section 1. R.S. 47:6033(A) and (B)(1) are hereby amended and reenacted to read as5
follows: 6
ยง6033. Apprenticeship tax credits7
A. For all taxable periods beginning after December 31, 2007 and ending8
prior to January 1, 2011, the The legislature hereby determines that a major9
impediment to the economy of the state is the lack of an adequate number of people10
in the workforce with sufficient on the job training to find and keep good paying jobs11
already present and those that would be here if more of the workforce was of higher12
quality. Further, the legislature finds that the availability of a tax credit which13
provides an incentive for businesses to employ apprentices will be a step toward14
providing such a workforce.15
B.(1) For all taxable periods beginning after December 31, 2007 and16
ending prior to January 1, 2015, employers shall be allowed a non-refundable17 SB NO. 28
SLS 11RS-71 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
apprenticeship tax credit against any Louisiana individual or corporation income tax1
or corporation franchise tax each tax year equal to one dollar for each hour of2
employment of each eligible apprentice, not to exceed one thousand hours for each3
eligible apprentice, all as provided for in this Section.4
* * *5
Section 2. The provisions of this Act shall be effective for taxable periods beginning6
on and after January 1, 2011.7
Section 3. This Act shall become effective upon signature by the governor or, if not8
signed by the governor, upon expiration of the time for bills to become law without signature9
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If10
vetoed by the governor and subsequently approved by the legislature, this Act shall become11
effective on the day following such approval.12
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Riley Boudreaux.
DIGEST
Present law grants a non-refundable "apprenticeship tax credit" against income tax and
corporation franchise tax each tax year equal to one dollar for each hour of employment of
each "eligible apprentice", not to exceed $1,000 for each eligible apprentice. An "eligible
apprentice" is defined as a person who has entered into a written apprentice agreement with
an employer or an association of employers pursuant to a registered apprenticeship program
provided for in LRS Chapter 4 of Title 23 (R.S. 23:381 et seq.) or a person who is enrolled
in a training program accredited by the National Center for Construction Education and
Research which has no less than four levels of training and no less than 500 hours of
instruction.
Present law grants the credit for taxable periods ending prior to January 1, 2011.
Proposed law extends the tax credit to taxable periods ending prior to January 1, 2015.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 47:6033(A) and (B)(1))