HLS 20RS-832 ORIGINAL
2020 Regular Session
HOUSE BILL NO. 354
BY REPRESENTATIVE DAVIS
TAX/TAX REBATES: Authorizes an additional payroll rebate for certain new direct jobs
created pursuant to the Quality Jobs Program
1 AN ACT
2To enact R.S. 51:2453(1)(c) and 2457(A)(2)(b)(iii), relative to the Quality Jobs Program; to
3 provide for the establishment of a payroll rebate; to provide for the amount of the
4 rebate; to provide for certain requirements; and to provide for related matters.
5Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 51:2453(1)(c) and 2457(A)(2)(b)(iii) are hereby enacted to read as
7follows:
8 §2453. 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 (1) "Benefit rate" means the following percentages:
12 * * *
13 (c) For new direct jobs created that pay at least twenty-five dollars and
14 thirty-two cents per hour, the benefit rate shall be eight percent.
15 * * *
16 §2457. Filing claim to receive Quality jobs rebate; determination; repayment
17 A. Payroll rebate.
18 * * *
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 20RS-832 ORIGINAL
HB NO. 354
1 (2) The application shall contain a sworn statement by a duly authorized
2 officer of the employer concerning with respect to the employer's fiscal year:
3 * * *
4 (b) The total number of and the gross payroll of:
5 * * *
6 (iii) New direct jobs created which were paid a total of at least twenty-five
7 dollars and thirty-two cents per hour.
8 * * *
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 354 Original 2020 Regular Session Davis
Abstract: Adds an additional 8% payroll rebate for new direct jobs created pursuant to the
Quality Jobs Program that pay at least $25.32 per hour.
Present law establishes the Quality Jobs Program under which the Dept of Economic
Development can enter into contracts with qualified employers for certain payroll rebates
and either a state and local sales tax rebate for purchases of materials for new infrastructure,
machinery and equipment or a project facility expense rebate for certain qualified capital
expenditures.
Present law defines "benefit rate" for purposes of new direct jobs created as follows:
(1)4% for new direct jobs created that pay at least $18 per hour.
(2)6% for new direct jobs created that pay at least $21.66 per hour.
Proposed law retains present law but adds a benefit rate of 8% for new direct jobs created
that pay at least $25.32 per hour.
Present law requires an employer that qualifies to receive a payroll rebate to file an
application for the annual rebate at the end of a fiscal year with the Dept. of Economic
Development. The application shall contain a sworn statement that the employer remained
a qualified employer under the provisions of present law and shall include information such
as the total number of and the gross payroll of new direct jobs created which were paid a
total of at least $18 per hour and at least $21.66 per hour.
Proposed law retains present law but adds a requirement that the sworn statement also
include the total number of and the gross payroll of new direct jobs created which were paid
a total of at least $25.32 per hour
(Adds R.S. 51:2453(1)(c) and 2457(A)(2)(b)(iii))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.