HLS 201ES-40 ORIGINAL
2020 First Extraordinary Session
HOUSE BILL NO. 19
BY REPRESENTATIVE PRESSLY
TAX/TAX REBATES: Extends eligibility requirements for certain industries to participate
in the Quality Jobs Program (Item #18)
1 AN ACT
2To amend and reenact R.S. 51:2453(2)(c)(i) and to enact R.S. 51:2453(2)(b)(ix), relative to
3 the Quality Jobs Program; to authorize certain businesses to participate in the Quality
4 Jobs Program; to provide for effectiveness; and to provide for related matters.
5Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 51:2453(2)(c)(i) is hereby amended and reenacted and R.S.
751:2453(2)(b)(ix) is hereby enacted to read as follows:
8 ยง2453. Definitions
9 The following words or terms as used in this Chapter shall have the following
10 meaning, unless a different meaning appears from the context:
11 * * *
12 (2)
13 * * *
14 (b) To qualify for a contract pursuant to this Chapter, employers must meet
15 one of the following provisions:
16 * * *
17 (ix) The employer is a retail business which is assigned a North American
18 Industry Classification Code of 44, 45, 721, or 722 and the retail business files or
19 enters into an advance notification on or after July 1, 2020, and on or before
20 December 31, 2021. However, no retail business employer assigned a North
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HB NO. 19
1 American Industry Classification Code of 44, 45, 721, or 722 shall be eligible to
2 receive benefits pursuant to the provisions of this Chapter after June 30, 2025.
3 (c) The following employers or persons engaged in the following professions
4 or service industries shall not be eligible for any rebate under this Chapter:
5 (i)(aa) Retail employers as identified by the North American Industry
6 Classification System code sections 44 and 45.
7 (bb) Notwithstanding the provisions of Subitem (aa) of this Item, retail
8 employers identified by the North American Industry Classification Code of 44 and
9 45 shall be eligible to participate in this rebate program if such employers file or
10 enter into an advance notification on or after July 1, 2020, and on or before
11 December 31, 2021. However, no retail business employer assigned a North
12 American Industry Classification Code of 44 and 45 shall be eligible to receive
13 benefits pursuant to the provisions of this Chapter after June 30, 2025.
14 * * *
15 Section 2. This Act shall become effective on July 1, 2020; if vetoed by the governor
16and subsequently approved by the legislature, this Act shall become effective on July 1,
172020, or on the day following such approval by the legislature, whichever is later.
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 Original 2020 First Extraordinary Session Pressly
Abstract: Authorizes certain businesses such as retailers, hotels, and restaurants to
participate in the Quality Jobs Program incentive.
Present law establishes the Quality Jobs Program (program) which authorizes eligible
businesses to enter into contracts with the Board of Commerce and Industry to receive
payroll, sales and use tax, or project facility expense tax rebates in exchange for the creation
of certain jobs or promotion of other economic development. Present law provides for
eligibility and qualifications for participation in the program.
Present law allows certain employers such as businesses involved in biotechnology,
manufacturing, the oil and gas industry, and the maintenance and repair of commercial
transport aircraft to participate in the program. Present law further allows employers that are
the corporate headquarters of multi-state businesses, businesses that spend more than 50%
of their time performing services for an out-of-state parent company, have a certain
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HB NO. 19
threshold of out-of-state sales, or are located within a parish identified as being part of the
lowest 25% of per capita income to participate in the program.
Proposed law retains present law but expands eligibly for participation in the program to
businesses assigned a North American Industry Classification Code of 44, 45, 721, or 722
for retailers, hotels, and restaurants. Further requires those businesses to file or enter into
an advance notification on or after July 1, 2020, and on or before Dec. 31, 2021, in order to
be eligible to participate in the program.
Proposed law prohibits businesses added by proposed law from participating in the program
after June 30, 2025.
Effective July 1, 2020.
(Amends R.S. 51:2453(2)(c)(i); Adds R.S. 51:2453(2)(b)(ix))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.