HLS 22RS-496 ENGROSSED
2022 Regular Session
HOUSE BILL NO. 230
BY REPRESENTATIVES BISHOP, BEAULLIEU, AND BRYANT
TAX/TAX REBATES: Extends the deadline for applying for rebates in the Louisiana
Quality Jobs Program
1 AN ACT
2To amend and reenact R.S. 51:2461, relative to the Louisiana Quality Jobs Program; to
3 extend the deadline for submission of advance notifications for receipt of rebates in
4 the Louisiana Quality Jobs Program; to provide for an effective date; and to provide
5 for related matters.
6Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 51:2461 is hereby amended and reenacted to read as follows:
8 ยง2461. Application deadline
9 A. Except as provided in Subsection B of this Section, on On and after July
10 1, 2022, no new advance notifications under this Chapter shall be accepted by the
11 Department of Economic Development. However, an employer which, prior to July
12 1, 2022, has been approved by the department to receive incentive tax credits or
13 rebates under the program shall continue to receive tax credits or rebates pursuant
14 to the terms of its agreement with the state of Louisiana as long as the employer
15 retains its eligibility.
16 B. The Department of Economic Development shall not accept a new
17 advance notification for a rebate under this Chapter on or after July 1, 2026.
18 However, an employer which, prior to July 1, 2026, has been approved by the
19 department to receive incentive rebates under the program shall continue to receive
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 22RS-496 ENGROSSED
HB NO. 230
1 rebates pursuant to the terms of its agreement with the state of Louisiana as long as
2 the employer retains its eligibility.
3 Section 2. This Act shall become effective upon signature by the governor or, if not
4signed by the governor, upon expiration of the time for bills to become law without signature
5by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
6vetoed by the governor and subsequently approved by the legislature, this Act shall become
7effective on the day following such approval.
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 230 Engrossed 2022 Regular Session Bishop
Abstract: Extends the deadline for submission of advance notifications for rebates in the
La. Quality Jobs Program from June 30, 2022 to June 30, 2026.
Present law establishes the Quality Jobs Program under which the Board of Commerce and
Industry, after consultation with the secretaries of the Dept. of Revenue and the La.
Workforce Commission may 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.
Proposed law retains present law.
Present law prohibits the Dept. of Economic Development from accepting new advance
notifications for participation in the La. Quality Jobs Program on and after July 1, 2022;
however, employers approved by the department to receive incentive tax credits and rebates
under the program prior to July 1, 2022, shall continue to receive these incentives pursuant
to the terms of its agreement with the state as long as the employer retains its eligibility.
Proposed law retains present law as it relates to tax credits in the La. Quality Jobs Program;
however, proposed law changes present law with respect to rebates by extending the
deadline for submission of advance notifications in the La. Quality Jobs Program from June
30, 2022, to June 30, 2026.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Amends R.S. 51:2461)
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.