Louisiana 2020 2nd Special Session

Louisiana House Bill HB25

Introduced
9/28/20  
Introduced
9/28/20  
Refer
9/28/20  
Refer
9/28/20  
Report Pass
10/5/20  
Report Pass
10/5/20  
Engrossed
10/7/20  

Caption

Expands the Louisiana New Markets Jobs Act tax credit to certain recovery zones (Item #65) (EG NO IMPACT GF RV See Note)

Impact

With this legislative change, businesses located in the recovery zones—areas designated by FEMA for assistance due to Hurricane Laura—can now benefit from tax incentives previously restricted to businesses in defined low-income communities. The measure is designed to encourage investment and financial support for local businesses striving to recover from the disaster, potentially stimulating economic growth in these struggling areas. By broadening the eligibility for tax credits, HB 25 seeks to revitalize communities and foster resilience against future disasters.

Summary

House Bill 25 expands the Louisiana New Markets Jobs Act tax credits to include businesses located in the recovery zones specified by FEMA following Hurricane Laura. This amendment allows businesses that meet the federal criteria for qualified active low-income community businesses but are located outside traditional low-income areas to qualify for tax incentives. The bill aims to facilitate economic recovery in regions severely affected by the hurricane by promoting private investment into these areas.

Sentiment

The sentiment surrounding HB 25 appears largely supportive, particularly among legislators and stakeholders focused on recovery and economic development. Proponents argue that this bill is a critical step in aiding businesses and communities left vulnerable after Hurricane Laura. However, there may be concerns regarding the adequacy of these incentives in attracting sustainable investment and whether they may overshadow the needs of already established low-income communities. Overall, the discussion reflects a consensus on the necessity of targeted support for disaster recovery.

Contention

Some points of contention related to the bill involve the definition and eligibility criteria for businesses to qualify as impact businesses. While the bill extends important tax benefits, questions arise on how effectively it will ensure that these incentives are directed towards sustainable local investments rather than merely temporary fiscal relief. Additionally, there may be debates about ensuring equitable support across all communities affected by Hurricane Laura, thus raising concerns about whether certain areas might be prioritized over others.

Companion Bills

No companion bills found.

Previously Filed As

LA SB14

Expands the Louisiana New Markets Jobs Act tax credit to certain recovery zones. (gov sig) (Item #65) (EN NO IMPACT GF RV See Note)

LA HB45

Provides relative to the Louisiana New Markets Jobs tax credit (Item #19) (OR -$60,000,000 GF RV See Note)

LA SB13

Provides for the Louisiana New Markets Jobs Act. (Item #19) (EN -$41,250,000 GF RV See Note)

LA HB455

Establishes the Louisiana New Markets Jobs tax credit (OR -$50,000,000 GF RV See Note)

LA SB151

Provides relative to the Louisiana New Markets Jobs Act. (gov sig) (EN -$22,500,000 GF RV See Note)

LA HB726

Establishes the New Markets Jobs Tax Credit (EN -$24,750,000 GF RV See Note)

LA HB510

Provides relative to tax credits and equity investments allocated pursuant to the La. New Markets Jobs Act (OR -$22,500,000 GF RV See Note)

LA SB244

Authorizes the issuance of New Market Jobs Tax Credits. (8/1/13) (OR -$50,000,000 GF RV See Note)

LA HB725

Increases the qualified equity investment authority for the La. New Markets Jobs Act tax credits (EG -$29,250,000 GF RV See Note)

LA SB186

Provides relative to the New Markets tax credit. (gov sig) (EN -$22,500,000 GF RV See Note)

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