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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 ENROLLED
SENATE BILL NO. 28
BY SENATORS NEVERS AND MARI ONNEAUX
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
apprenticeship tax credit against any Louisiana individual or corporation income tax18
or corporation franchise tax each tax year equal to one dollar for each hour of19
employment of each eligible apprentice, not to exceed one thousand hours for each20
eligible apprentice, all as provided for in this Section.21
* * *22
Section 2. This Act shall become effective upon signature by the governor or, if not23
signed by the governor, upon expiration of the time for bills to become law without signature24
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If25 SB NO. 28 ENROLLED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
vetoed by the governor and subsequently approved by the legislature, this Act shall become1
effective on the day following such approval.2
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: