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: Creates a tax credit registry and establishes various rebate programs and provides for
the administration of the programs and rebate payments to eligible applicants.
Proposed law establishes a tax credit registry and creates the following rebate programs:
(1)Family Assistance Rebate Program.
(2)Rebate Program for Assistance for Retirees and Military.
(3)Rebate for local inventory taxes.
(4)Rebate for taxes paid with respect to vessels in Outer Continental Shelf Lands Act
Waters.
(5)Rebates for motion picture investors.
(6)Rebate for property taxes paid by certain telephone companies.
(7)Rehabilitation of Historic Structures Rebate.
(8)School Readiness Child Care Expense Program.
(9)Research and Development Rebate.
(10)Angel Investor Rebate Program.
(11)Digital interactive media and software.
(12)Sound recording investor rebate.
(13)Musical and theatrical productions rebate.
(14)Ports of Louisiana rebates.
Proposed law makes various changes to the Enterprise Zone Program and to the Competitive
Projects Payroll Incentive Program. Effective if and when House Bill Nos. ___ of this 2013 Regular Session are enacted and become
effective.
(Amends R.S. 51:1791, 2453(1), (2)(a), (3), (4), (5)(intro. para.), 2454(A), (B)(1)(intro. para.),
2457(A)(1), (B), and (C), 2458(7), and 3121; Adds R.S. 47:6039 and 6360 through 6374, and
R.S. 51:1792, 1793, 1794, and 2453(8)(g))