HLS 182ES-46 ENGROSSED
2018 Second Extraordinary Session
HOUSE BILL NO. 19
BY REPRESENTATIVE JACKSON
TAX/TAX REBATES: Provides for continued effectiveness of reductions in the amount of
certain rebates (Item #15)
1 AN ACT
2To amend Section 6 of Act No. 126 of the 2015 Regular Session of the Legislature as
3 amended by Act No. 28 of the 2016 First Extraordinary Session of the Legislature
4 and to repeal Section 3 of Act No. 126 of the 2015 Regular Session of the
5 Legislature and Section 7 of Act No. 126 of the 2015 Regular Session of the
6 Legislature as enacted by Act No. 28 of the 2016 First Extraordinary Session of the
7 Legislature, relative to certain rebates; to provide for continued effectiveness of
8 certain rebate reductions; to provide for an effective date; and to provide for related
9 matters.
10Be it enacted by the Legislature of Louisiana:
11 Section 1. Section 6 of Act No. 126 of the 2015 Regular Session of the Legislature
12as amended by Act No. 28 of the 2016 First Extraordinary Session of the Legislature is
13hereby amended and reenacted to read as follows:
14 * * *
15 Section 6. The provisions of Section 2 of this Act shall become effective on
16 July 1, 2015, and shall remain effective through June 30, 2023. The provisions of
17 Section 3 of this Act shall become effective on July 1, 2023. In the event the Act
18 that originated as House Bill No. 62 of the 2016 First Extraordinary Session of the
19 Legislature is enacted and becomes effective, the provisions of Section 2 of this Act
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HB NO. 19
1 shall remain in effect through the sunset date in the Act that originated as House Bill
2 No. 62 of the 2016 First Extraordinary Session of the Legislature.
3 * * *
4 Section 2. Section 3 of Act No. 126 of the 2015 Regular Session of the Legislature
5and Section 7 of Act No. 126 of the 2015 Regular Session of the Legislature as enacted by
6Act No. 28 of the 2016 First Extraordinary Session of the Legislature are hereby repealed
7in their entirety.
8 Section 3. This Act shall become effective upon signature by the governor or, if not
9signed by the governor, upon expiration of the time for bills to become law without signature
10by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
11vetoed by the governor and subsequently approved by the legislature, this Act shall become
12effective on the day following such approval.
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)]
HB 19 Engrossed 2018 Second Extraordinary Session Jackson
Abstract: Extends the sunset date on reductions in various rebates from June 30, 2018 to
June 30, 2023.
Present law (R.S. 51:2367) authorizes the secretary of the Dept. of Economic Development
to grant a La. Mega Project Energy Assistance Rebate of severance taxes paid on natural gas
to certain mega-projects when the secretary has determined that the consumption of energy
will be a major cost component of the operation of the project. Present law provides that the
maximum rebate is 80% of La. severance taxes paid on natural gas until June 30, 2023, after
which the maximum rebate is 100% of such amount.
Present law (R.S. 51:2455) provides for the Quality Jobs Program, which authorizes the
granting of contracts by the Bd. of Commerce and Industry to businesses for the purposes
of providing rebates and tax credits for the achievement of certain performance by the
business. The term of the contract is five years. Present law authorizes a rebate equal to the
benefit rate as defined in present law multiplied by 80% of the gross payroll of new direct
jobs until June 30, 2023, after which the maximum rebate is 100% of the gross payroll.
Present law (R.S. 51:3114) creates the Corporate Headquarters Relocation Program, which
grants to a "qualified business" a contract to receive a relocation rebate to relocate or expand
its "headquarters" in La. Present law authorizes a rebate of 20% of "relocation costs" until
June 30, 2023, after which the maximum rebate is 25% of relocation costs.
Proposed law changes the present law provisions for future increases in the following rebates
by extending the sunset date of the reductions from June 30, 2018 to June 30, 2023 on the
La. Mega Project Energy Assistance Rebate, the Quality Jobs Program Rebate, the
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HB NO. 19
Corporate Headquarters Relocation Program Rebate thereby making the reduction in the
amount of the rebate permanent.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Amends §6 of Act No. 126 of 2015 R.S. as amended by Act No. 28 of 2016 1st E.S.;
Repeals §3 of Act No. 126 of 2015 R.S. and §7 of Act No. 126 of 2015 R.S. as enacted by
Act No. 28 of 2016 1st E.S.)
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the
original bill:
1. Delete provisions making the reductions in the amount of the rebates permanent.
2. Continue effectiveness of the reduction in the amount of the rebates through June
30, 2023.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.