RÉSUMÉ DIGEST
ACT 81 (SB 45) 2021 Regular Session Harris
Prior law (R.S. 47:6036) provided for Ports of Louisiana tax credits, including an investor
tax credit and an import-export cargo tax credit, to encourage private investment in and the
use of state port facilities in Louisiana.
Prior law provided for the sunset of the investor tax credit and the import-export cargo tax
credit on July 1, 2021.
New law extends the sunset of the investor tax credit and the import-export cargo tax credit
from July 1, 2021, to July 1, 2025.
Effective upon signature of the governor (June 4, 2021).
(Amends R.S. 47:6036(G))