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 Ann
S. Brown.
DIGEST
SB 3 Reengrossed 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.
Present law provides a $100,000 per net new job monetary limitation for sales and use tax rebates
and refundable investment income tax credits granted to businesses in the Enterprise Zone Program.
Proposed law retains present law but changes the rebate time from 10 to 60 days and provides
limitations on the rebate claimed be in accordance with present law.
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 the
three-month period, the Department of Revenue shall disallow items determined to be ineligible for
rebate. Within ten business days following the expiration of the 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. Further provides that the rebate be limited by the $100,000 per net new job
limitation in present law.
Proposed law provides that the Dept. of Revenue shall make additional rebates of sales and use taxes
from a rebate request after certification by the Dept. of Economic Development that additional net new jobs have been created.
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.
Senate Floor Amendments to engrossed bill
1. Provides that the Dept. of Revenue shall rebate the amount eligible for rebate after
taking into account any limitations established by present law.
2. Provides that the Dept. of Revenue shall make additional rebates of sales and use
taxes from a rebate request after certification by the Dept. of Economic Development
that additional net new jobs have been created.
3. Makes technical corrections.