SLS 181ES-16 ORIGINAL
2018 First Extraordinary Session
SENATE BILL NO. 4
BY SENATOR JOHNS
TAX/TAXATION. Provides for incentive rebates under the Quality Jobs Program. (7/1/18)
(Item No. 3)
1 AN ACT
2 To amend and reenact R.S. 51:2455(D)(3), relative to Quality Jobs incentive rebates; to
3 change the application period for certain incentive rebates; to provide for an effective
4 date; and to provide for related matters.
5 Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 51:2455(D)(3) is hereby amended and reenacted to read as follows:
7 ยง2455. Incentive rebates
8 * * *
9 D.(1) * * *
10 (3) Applications Except as otherwise provided in this Paragraph,
11 applications shall be filed no later than twenty-four months after the filing of the
12 advance notification, except for advances as follows:
13 (a) For advance notifications filed on or after January 1, 2014, and before
14 January 31, 2014, applications may be filed at any time prior to January 31, 2016.
15 (b) For advance notifications filed on or after June 1, 2015, and before
16 July 1, 2015, applications may be filed at any time before January 1, 2018.
17 * * *
Page 1 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 4
SLS 181ES-16 ORIGINAL
1 Section 2. This Act shall become effective on July 1, 2018.
2 Section 3. The provisions of this Act shall not terminate as provided in Section 6 of
3 Act No. 126 of the 2015 Regular Session of the Legislature as amended by Section 2 of Act
4 No. 28 of the 2016 First Extraordinary Session of the Legislature, and in the event a conflict
5 between this Act and either Act No. 126 of the 2015 Regular Session of the Legislature or
6 Act No. 28 of the 2016 First Extraordinary Session of the Legislature, the provisions of this
7 Act shall control.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 4 Original 2018 First Extraordinary Session Johns
Present law requires that applications for La. Quality Jobs Program incentives be filed no
later than 24 months after the filing of the advance notification.
Proposed law retains present law.
Present law provides an exception to the application filing requirement for projects for which
an advance notification form was filed on or after January 1, 2014, and before January 31,
2014, and authorized applications for those projects to be filed any time prior to January 31,
2016.
Proposed law authorizes an additional exception to the application filing requirement for
projects for which an advance notification was filed on or after June 1, 2015, and before July
1, 2015, and requires applications for those projects to be filed before January 1, 2018.
Effective July 1, 2018.
(Amends R.S. 51:2455(D)(3))
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.