Louisiana Economic Development
Office of Business Development
Resource Services Division – Business Incentives
P. O. Box 94185
Baton Rouge, LA 70804-9185
Phone: (225) 342-3306
Fax: (225) 342-0142
700 Churchill Parkway
Avondale, LA 70094
Phone: (504) 875-3908
Fax: (504) 875-3923
The Quality Jobs Program provides both payroll and sales/use tax rebates to encourage businesses to locate or expand in Louisiana.
To qualify, a company must be in a targeted industry, including but not limited to manufacturing, technology, or oil and gas service companies. Employers must pay at least $14.50 in hourly wages and offer a basic health benefit plan with a value of at least $1.25 per hour for each new direct job. Within three years, new jobs must increase an employer’s annual payroll by $250,000 for companies with 50 or fewer full-time employees or $500,000 of new annual payroll for those employing more than 50. NOTE: Requires advance notice be given to the Louisiana Office of Commerce & Industry.
The Quality Jobs Program provides rebates as an incentive to encourage businesses to locate or expand existing operations in Louisiana, to create quality jobs, and to promote economic development by focusing on Louisiana Vision 2020’s traditional and seed clusters.
An Advance Notification Form and a $100 fee must be filed and received by the Office of Business Development, Business Incentives Division (BI) prior to starting construction, purchasing, installing equipment, or hiring. The Advance Notification may be completed on-line at Louisiana E-Mall (credit card required).
A. To qualify a business must be in one of the following six Vision 2020 cluster industries:
OR, be a Manufacturer, NAICS Codes 113310, 211, 213111, 541360, 311-339, 511-512, or 54171;
OR, be an Oil and Gas Field Service Business, NAICS Code 213112, and must pay at least $30,000 annually for each new direct job created and business located in Louisiana is the national or regional headquarters of a multi-state business including Louisiana and the Gulf of Mexico;
OR, be a business that must or will have sales of at least 50% of its total annual sales to out‚Äëof‚Äëstate customers or buyers, and/or to in-state customers or buyers if the product or service is resold by the purchaser to an out‚Äëof‚Äëstate customer or buyer for ultimate use, or to the federal government and meet one of these provisions:
Or, be located in a distressed region or at least fifty percent (50%) of the new direct jobs must be filled by persons who reside in a distressed region. A distressed region is defined as either:
B. Within 90 days of the effective date of qualifying for the incentive rebates, the employer must offer a basic health benefits plan to the individuals who fill the new direct jobs with a value of at least $1.25 per hour.
C. Employers must create a minimum of 5 new direct jobs and must meet one of these provisions:
Payroll Benefit Rate
Sales Tax Rebate or Refundable Investment Income Tax Credit
1. Sales/Use Tax Rebate
2. Refundable Investment Income Tax Credit. In lieu of the state/use tax rebate, a refundable investment income tax credit equal to one and one-half percent (1-1/2%) of certain capital expenditures is available.
To qualify for the state sales/use tax rebates or refundable investment income tax credit, 35% of all new jobs must meet one of the following: