Louisiana 2023 Regular Session

Louisiana Senate Bill SB170

Introduced
3/31/23  
Introduced
3/31/23  
Refer
3/31/23  
Refer
3/31/23  
Refer
4/10/23  

Caption

Establishes a tax credit pilot program for certain Louisiana-based manufacturing industries. (gov sig) (OR -$1,000,000 GF RV See Note)

Impact

The implementation of SB 170 is expected to positively affect Louisiana's manufacturing landscape by encouraging local manufacturing capabilities through financial incentives. The intention is to keep production within the state, thus reducing reliance on external processing. Through this pilot program, the state hopes to enhance economic growth and create job opportunities, leveraging local resources and industries. However, it carefully regulates the criteria, ensuring that the financial benefits are justifiable with significant economic returns.

Summary

Senate Bill 170 establishes a pilot program to offer income tax credits for certain expenses related to the construction of qualifying manufacturing projects within Louisiana. The credit will amount to 50% of the eligible expenditures, capped at $50,000 per project. The overall limit for credits granted by the Department of Economic Development is set at $1,000,000 over the lifespan of the pilot program. This bill aims to incentivize private investments in the manufacturing sector by allowing for various projects categorized under qualifying standards which predominantly involve manufacturing activities.

Sentiment

The sentiment surrounding SB 170 appears to be largely supportive among business stakeholders and economic development advocates. Proponents argue that this bill could stimulate economic activity and bolster the local economy by nurturing the manufacturing sector. Conversely, there may be skepticism from those concerned with the effectiveness of tax incentives in actually translating into job creation and long-term economic benefits, highlighting the need for a prudent evaluation of the program's outcomes.

Contention

A notable contention around SB 170 centers on the limitations imposed—most specifically the exclusion of certain manufacturing types, such as chemicals and bulk liquid or gas facilities. This restriction raises questions about the comprehensiveness of the bill in addressing the diverse manufacturing capabilities within the state. Additionally, the procedure for certifying projects and the necessity for reimbursement of audit costs could also generate criticism regarding the accessibility of the tax credits for smaller businesses or new entrants in the field.

Companion Bills

No companion bills found.

Similar Bills

NJ S2087

Establishes a manufacturing reinvestment account program to incentivize capital investment and workforce training in New Jersey with income tax rate reductions, deferrals, and accelerated deductions.

NJ A2530

Establishes a manufacturing reinvestment account program to incentivize capital investment and workforce training in New Jersey with income tax rate reductions, deferrals, and accelerated deductions.

NJ A3464

Establishes a manufacturing reinvestment account program to incentivize capital investment and workforce training in New Jersey with income tax rate reductions, deferrals, and accelerated deductions.

NJ S1026

Establishes a manufacturing reinvestment account program to incentivize capital investment and workforce training in New Jersey with income tax rate reductions, deferrals, and accelerated deductions.

IL HB3236

INC TAX-MANUFACTURING

NM HB274

Advanced Energy Equipment Tax Credit

IL HB4864

INC TAX-MANUFACTURING

IL SB3808

INC TAX-MANUFACTURING