RÉSUMÉ DIGEST
ACT 29 (HB 19) 2020 First Extraordinary Session Pressly
Existing 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. Existing law provides for
eligibility and qualifications for participation in the program.
Existing 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. Existing law further allows employers that
are the corporate headquarters of multi-state businesses, 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.
New law expands eligibility for participation in the program to COVID-19-impacted
businesses that have no more than 50 employees nationwide, including affiliates on the date
of the filing of the advance notification, and which are assigned a North American Industry
Classification Code of 44, 45, 721, or 722 for retailers, hotels, and restaurants. Further
requires those COVID-19-impacted 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.
New law defines a "COVID-19-impacted retail business" as a for-profit corporation, a
limited liability company, a partnership, or a sole proprietorship that had a physical and
active operation in La. on March 13, 2020, and ceased operations due to either one of the
governor's public health emergency proclamations, a mayor's proclamation or executive order
related to the public health emergency, or a decrease in customer activity or the inability to
retain sufficient staff due to the COVID-19 public health emergency.
New law prohibits COVID-19-impacted retail businesses from participating in and earning
benefits from the program after June 30, 2023.
Effective July 1, 2020.
(Amends R.S. 51:2453(2)(c)(i); Adds R.S. 51:2453(2)(b)(ix))