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Regular Session, 2013
HOUSE BILL NO. 571
BY REPRESENTATIVE ROBIDEAUX
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
TAX/TAX REBATES: Provides relative to rebates and rebate programs
AN ACT1
To amend and reenact R.S. 51:1787(A)(3) and (B)(3) and 1791, relative to rebates and2
rebate programs, to provide requirements for rebate contracts; to provide for the3
administration of rebate programs; to authorize the promulgation of rules and4
regulations; to provide for effectiveness; and to provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 51:1787(A)(3) and (B)(3) and 1791 are hereby amended and7
reenacted to read as follows: 8
§1787. Incentives9
A. The board, after consultation with the secretaries of the Department of10
Economic Development and Department of Revenue, and with the approval of the11
governor, may enter into contracts not to exceed five years to provide:12
* * *13
(3) The tax credit provided in Paragraph (2) of this Subsection shall be14
applicable only to a position within the state that did not previously exist in the15
business enterprise and that is filled by a person who is a citizen of the United States16
and who is domiciled in Louisiana, or who is a citizen of the United States and17
becomes domiciled in Louisiana within sixty days after his employment in such18
position, performing duties in connection with the operation of the business19
enterprise either as a regular, full-time employee or as a part-time employee20 HLS 13RS-903 ENGROSSED
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employed for at least twenty hours per week for at least six months during the1
taxable year. The total number of credits allowed to a business enterprise for2
employees who are citizens of the United States and who become domiciled in3
Louisiana within sixty days after employment shall not exceed fifty percent of the4
total number of credits allowed to the business enterprise under the contract.5
B. The board may enter into the contracts provided in Subsection A of this6
Section provided that:7
* * *8
(3)(a) The business certifies that at least thirty-five fifty percent of its9
employees:10
(a)(i) Are residents of either:11
(i) (aa) Any enterprise zone in Louisiana for a business located in an urban12
enterprise zone, or a business not located in either an enterprise zone or an economic13
development zone.14
(ii) (bb) The same parish as the location of the business, or any enterprise15
zone in Louisiana, for a business located in a rural enterprise zone, an economic16
development zone, or an enterprise zone in Calcasieu Parish.17
(b) (ii) Were receiving some form of public assistance prior to employment.18
(c) (iii) Were considered unemployable by traditional standards, or lacking19
in basic skills.20
(d) (iv) Any combination of the above. 21
(b) In addition to the requirements of Subparagraph (a) of this Paragraph,22
eligibility for a retail business which is located in an enterprise zone and has more23
than one hundred employees nationwide including affiliates prior to the contract24
effective date shall be limited to grocery stores and pharmacies, as such terms are25
defined by the department by rules promulgated in accordance with the26
Administrative Procedure Act.27 HLS 13RS-903 ENGROSSED
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(c) Such certification The certifications required by Subparagraph (a) of this1
Paragraph shall be updated annually if the business is to continue receiving the2
benefits of this Chapter.3
* * *4
§1791. Certain parishes; rural enterprise zones5
Notwithstanding any other provision of law to the contrary, any parish with6
a population of seventy-fiv e thousand or less according to the latest federal census7
shall be authorized to establish at least one rural enterprise zone and one economic8
development zone which do not otherwise qualify for an enterprise zone or an9
economic development zone under the criteria established pursuant to this Chapter10
subject to approval by the department and the Board of Commerce and Industry.11
Any enterprise zone or economic development zone established pursuant to this12
Section shall comply with all other requirements of law as established by this13
Chapter, including but not limited to the provisions of R.S. 51:1785, 1786, and 178714
insofar as those provisions are otherwise applicable to enterprise zones and economic15
development zones.16
Section 2. The provisions of this Act shall apply to the renewal of any17
existing contract occurring on or after the effective date of this Act, and any new18
contract entered into on or after the effective date of this Act. 19
Section 3.(A) This Act shall become effective upon signature by the20
governor or, if not signed by the governor, upon expiration of the time for bills to21
become law without signature by the governor, as provided by Article III, Section22
18 of the Constitution of Louisiana. If vetoed by the governor and subsequently23
approved by the legislature, this Act shall become effective on the day following24
such approval.25
(B) This Act shall take effect and become operative only if the proposed26
amendments of the Constitution of Louisiana contained in the Joint Resolutions27
which originated as House Bill Nos. 434, 435, and 436 of this 2013 Regular Session28
of the Legislature are concurred in by both houses of the legislature and House Bill29 HLS 13RS-903 ENGROSSED
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Nos. 1, 437, 456, 474, 571, 620, 653 and 696 of this 2013 Regular Session of the1
Legislature are enacted into law.2
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)]
Robideaux HB No. 571
Abstract: Changes eligibility for participation in the Enterprise Zone Program with respect
to part-time employees and big box stores.
Present law establishes the Enterprise Zone Program which provides for tax credits and
rebates for eligible businesses.
Present law grants benefits under the program based on numbers of jobs. Part-time jobs may
be counted for purposes of eligibility.
Proposed law deletes present law authorizing participation based on part-time employees.
Present law provides for specific eligibility criteria with respect to employees for jobs which
are eligible for program benefits.
Proposed law adds a limitation on eligibility for retail businesses. If such a business has
more than 100 employees nationwide, it must be a pharmacy or grocery store to participate
in an enterprise zone.
Effective if the proposed amendments of the La. Const. contained in the Joint Resolutions
which originated as HB Nos. 434, 435, and 436 of the 2013 R.S. are concurred in by both
houses of the legislature and HB Nos. 1, 437, 474, 620, 653, 696, 697, 712, and 716, and
either HB Nos. 571 or 655, or both, of this 2013 R.S. are enacted into law.
(Amends R.S. 47:1787(A)(3) and (B)(3) and 1791)
Summary of Amendments Adopted by House
House Floor Amendments to the original bill.
1. Changes eligibility provisions of the Enterprise Zone Rebate Program.
2. Deletes part-time employees from eligibility for participation in the enterprise
zone program.
3. Adds limitation on the participation of certain large retail businesses in the
enterprise zone program.
4. Adds effectiveness provisions, including contingencies regarding other
legislation.