HLS 13RS-758 ORIGINAL
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2013
HOUSE BILL NO. 193
BY REPRESENTATIVE GISCLAIR
TAX CREDITS: Provides relative to certain port and harbor activities for purposes of
qualifying for the ports of La. tax credit
AN ACT1
To amend and reenact R.S. 47:6036(B)(8), relative to tax credits; to provide relative to the2
ports of Louisiana tax credit; to provide relative to certain activities on projects3
which qualify for such tax credit; to provide for certain definitions; and to provide4
for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 47:6036(B)(8) is hereby amended and reenacted to read as follows:7
ยง6036. Ports of Louisiana tax credits8
* * *9
B. Definitions.10
For purposes of this Section, the following words shall have the following11
meanings unless the context clearly indicates otherwise:12
* * *13
(8) "Port or port and harbor activity" shall mean and include any trade or14
business described in the 1997 North American Industry Classification System15
(NAICS) within Subsector 493 (Warehousing and Storage), Industry Number16
488310 (Port and Harbor Operations), or Industry Number 488320 (Marine Cargo17
Handling), or in the 2012 North American Industry Classification System (NAICS)18
Industry Number 336611 (Ship Building and Repairing), when the trade or business19
is conducted on premises in which a duly recognized port authority has an20 HLS 13RS-758 ORIGINAL
HB NO. 193
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
ownership, leasehold, or other possessory interest and such premises are used as part1
of the operations of a duly recognized port authority, including the above trades and2
businesses as they may hereafter be reclassified in any subsequent publication of the3
NAICS or similar classification system developed in conjunction with the United4
States Department of Commerce and Office of Management and Budget.5
* * *6
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Gisclair HB No. 193
Abstract: Adds the 2012 NAICS classification for Ship Building and Repairing to the list
of industries included in the definition of "port or port and harbor activity" for
purposes of qualifying for the ports of La. tax credits.
Present law authorizes a ports of La. investor tax credit and an Import Export Cargo credit
in order to encourage private investment in and the use of state port facilities. The ports of
La. investor tax credit applies to the total capital costs of a qualifying project. Present law
defines a "qualifying project" as a project sponsored or undertaken by a public port and
investing companies with a capital cost of not less than $5 million and at which the
predominant trade or business activity conducted constitutes industrial warehousing, or port
and harbor operations and cargo handling, including port or port and harbor activity.
Present law defines "port or port and harbor activity" as any trade or business described in
the 1997 North American Industry Classification System (NAICS) within Subsector 493
(Warehousing and Storage), Industry Number 488310 (Port and Harbor Operations), or
Industry Number 488320 (Marine Cargo Handling), when the trade or business is conducted
on premises in which a duly recognized port authority has an ownership, leasehold, or other
possessory interest and such premises are used as part of the operations of a port authority.
Proposed law retains present law but adds the 2012 NAICS Industry Number 336611 relative
to Ship Building and Repairing to the trades and businesses included within the definition
of "port or port and harbor activity".
(Amends R.S. 47:6036(B)(8))