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 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))