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ACT No. 423
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.
AN ACT1
To amend and reenact R.S. 51:1787(A)(3) and (B)(3) and 1791, relative to enterprise zones;2
to provide requirements for incentives; to authorize the promulgation of rules and3
regulations; to provide for approval in certain parishes for rural enterprise zones; to4
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
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(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
employed for at least twenty hours per week for at least six months during the21
taxable year. The total number of credits allowed to a business enterprise for22
employees who are citizens of the United States and who become domiciled in23 ENROLLEDHB NO. 571
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Louisiana within sixty days after employment shall not exceed fifty percent of the1
total number of credits allowed to the business enterprise under the contract.2
B. The board may enter into the contracts provided in Subsection A of this3
Section provided that:4
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(3)(a) The business certifies that at least thirty-five fifty percent of its6
employees meet at least one of the following qualifications:7
(a)(i) Are residents of either:8
(i)(aa) Any enterprise zone in Louisiana, for a business located in an urban9
enterprise zone, or a business not located in either an enterprise zone or an economic10
development zone.11
(ii)(bb) The same parish as the location of the business, or any enterprise12
zone in Louisiana, for a business located in a rural enterprise zone, an economic13
development zone, or an enterprise zone in Calcasieu Parish.14
(b)(ii) Were receiving some form of public assistance during the six-month15
period prior to employment.16
(c)(iii) Were considered unemployable by traditional standards, or lacking17
in basic skills.18
(d) Any combination of the above. 19
(b) In addition to the requirements of Subparagraph (a) of this Paragraph,20
eligibility for a retail business which is assigned a North American Industry21
Classification Code of 44 or 45 and has more than one hundred employees22
nationwide including affiliates prior to the contract effective date shall be limited to23
grocery stores and pharmacies located in an enterprise zone, as such terms are24
defined by the department by rules promulgated in accordance with the25
Administrative Procedure Act.26
(c) Such certification The certifications required by Subparagraph (a) of this27
Paragraph shall be updated annually if the business is to continue receiving the28
benefits of this Chapter.29
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§1791. Certain parishes; rural enterprise zones1
Notwithstanding any other provision of law to the contrary, any parish with2
a population of seventy-five thousand or less according to the latest federal decennial3
census shall be authorized to establish at least one rural enterprise zone and one4
economic development zone which do not otherwise qualify for an enterprise zone5
or an economic development zone under the criteria established pursuant to this6
Chapter subject to approval by the department and the Board of Commerce and7
Industry. Any enterprise zone or economic development zone established pursuant8
to this Section shall comply with all other requirements of law as established by this9
Chapter, including but not limited to the provisions of R.S. 51:1785, 1786, and 178710
insofar as those provisions are otherwise applicable to enterprise zones and economic11
development zones.12
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Section 2. The provisions of this Act shall apply to the renewal of any existing14
contract occurring on or after the effective date of this Act, and any new contract entered15
into on or after the effective date of this Act, or for which advanced notification has been16
filed on or after the effective date of this Act. 17
Section 3. This Act shall become effective upon signature by the governor or, if not18
signed by the governor, upon expiration of the time for bills to become law without signature19
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If20
vetoed by the governor and subsequently approved by the legislature, this Act shall become21
effective on the day following such approval.22
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: