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Prepared by Riley Boudreaux.
Robideaux HB No. 571
(KEYWORD, SUMMARY, AND DIGEST as amended by Senate committee
amendments)
TAX/TAX REBATES. Provides relative to rebates and rebate programs
DIGEST
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 in jobs which
are eligible for program benefits. The criteria include a requirement that an employee receive
public assistance prior to employment.
Proposed law retains present law and specifies that the person shall have been receiving
public assistance for six months prior to employment.
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 located within
an enterprise zone.
Applies to new contracts and renewals on or after the effective date of the proposed law if
"advanced notification" has been filed on or after the effective date of the proposed law.
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, 571, 620, 653, and 696 of this 2013 R.S.
are enacted into law.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Amends R.S. 51:1787(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.
House Floor Amendments to the engrossed bill.
1. Adds to the requirement that an employee be receiving some form of public
assistance for six months prior to employment. Page 2 of 2
Prepared by Riley Boudreaux.
2. Suspends provisions of the Student Tuition Organization rebate program from
July 1, 2013 to June 30, 2016, with certain exceptions.
3. Suspends provisions of the Competitive Projects Payroll rebate program from
July 1, 2013 to June 30, 2016, with certain exceptions.
4. Suspends provisions of the Corporate Headquarters Relocation rebate program
from July 1, 2013 to June 30, 2016, with certain exceptions.
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal Affairs
to the reengrossed bill
1. Deletes the provisions of proposed law which required the suspension from July
1, 2013 through June 30, 2016 of the following rebates:
(a)Rebate payments for donations made to a Student Tuition Organization
for purposes of creating scholarships for students at poorly performing
public schools.
(b)The Competitive Projects Payroll Incentive Program which provides
rebates equal to 15% of payroll expenses for certain businesses.
(c)The Corporate Headquarters Relocation Program which provides rebates
equal to 25% of qualifying relocation expenses for business which move
their corporate headquarters to the state.
2. Makes the Enterprise Zone limitations applicable to new contracts and renewals
on or after the effective date of the proposed law if "advanced notification" has
been filed on or after the effective date of the proposed law.