Creates the Corporate Headquarters Relocation Program which authorizes a rebate for certain costs related to the relocation of certain corporate headquarter projects (EN DECREASE GF RV See Note)
Creates the Competitive Projects Payroll Incentive Program which grants rebates of up to 15% of qualifying payroll to certain businesses and rebates of sales tax or capital expenditures if DED determines it will result in significant positive economic benefit to the state. (7/1/12) (EG DECREASE GF RV See Note)
Establishes the Corporate Tax Apportionment Program for the granting of contracts for certain businesses to utilize the single sales factor to compute their taxable for income tax purposes and their taxable capital for franchise tax purposes. (7/1/12) (EG DECREASE GF RV See Note)
Creates the Competitive Projects Payroll Incentive Program which grants rebates to certain qualifying businesses (EN DECREASE GF RV See Note)
Provides for the Louisiana-Headquartered Motion Picture Production Cooperative Endeavor Program (RE SEE FISC NOTE GF RV See Note)
Establishes the Firearm and Ammunitions Manufacturer Tax Credit (EG DECREASE GF RV See Note)
Provides with respect to the state budget. (7/1/14) (EN SEE FISC NOTE GF RV See Note)
Establishes the Louisiana Headquartered Motion Picture Production Cooperative Endeavor Program and the Louisiana Headquartered Motion Picture Production Fund (OR SEE FISC NOTE SD EX)
Provides a flat corporation income tax rate and eliminates the usage of certain tax credits against corporation income tax. (gov sig) (OR -$144,000,000 GF RV See Note)
Extends the single sales factor for computation of corporate income and franchise taxes for manufacturing or merchandising to other qualified businesses through establishment of the Corporate Tax Apportionment Program (EN DECREASE GF RV See Note)