The original instrument was prepared by Leonore F. Heavey. The following digest,
which does not constitute a part of the legislative instrument, was prepared by James
Benton.
DIGEST
SB 3 Engrossed 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.
Proposed law provides that all Quality Jobs rebate payments will be delayed for a period of twenty-
four months for any applicant to which the provisions of present law apply that filed their application
between October 1, 2017 and December 1, 2017.
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))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal Affairs to
the original bill
1. Provides for a twenty-four month suspense period of payments for certain applicants
filed between Oct. 1, 2017, and Dec. 31, 2017 under the Quality Jobs rebate
payments program.