The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 3 Original 2018 Second 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 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.
Present law within ten business days of the receipt of a properly completed rebate request for the La.
Quality Jobs and Enterprise Zone programs, the Department of Revenue shall rebate 80% of the total
amount claimed for rebate in the rebate request.
Proposed law retains present law but changes the rebate time from 10 to 60 days.
Present law provides that within three months of the date of filing the La. Quality Jobs and
Enterprise Zone rebate request, the Department of Revenue shall audit the rebate request. During
such three-month period, the Department of Revenue shall disallow items determined to be ineligible
for rebate. Within ten business days following the expiration of such three-month period, the
Department of Revenue shall rebate the remaining 20% of the amount claimed on the rebate request
less any amounts properly disallowed during the three-month audit period.
Proposed law retains present law but changes the audit time, the time to disallow items determined
to be ineligible for a rebate, and the rebate of the remaining 20% of the claimed rebate from three
months to six months.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 51:1787(A)(1)(a)(iv)(intro para), (bb), and (cc), 2455(D)(3), and 2457(B)(3)(b) and
(c))