1. A. A qualified employer that enters into a contract under this Chapter shall not be eligible to receive the other credits or exemptions provided for in the following provisions of law except as provided for in R.S. 51:2456(B):

   1. 1. R.S. 47:34 (tax credit for generation of new jobs in Louisiana);
   2. 2. R.S. 47:38 and 287.757 (income tax credit for conversion of vehicles to alternate fuel usage);
   3. 3. R.S. 47:4301 through 4306 (Industry Assistance Program―income tax, corporate franchise tax, state sales tax, and excise tax exemptions for manufacturing establishments);
   4. 4. R.S. 47:6004 (employer credit for employment of previously unemployed person);
   5. 5. R.S. 47:6009 (Louisiana basic skills training tax credit-income tax credit);
   6. 6. R.S. 47:6010 (employer income tax credit for employee alcohol and substance abuse treatment programs);
   7. 7. R.S. 51:1787 (Enterprise Zone Program―incentives tax exemption from sales and use tax materials to be used in the construction of a building and for machinery and income tax credit for each employee in an enterprise zone);
   8. 8. R.S. 47:287.748 (re-entrant jobs credit for formerly incarcerated employees―corporate income tax);
   9. 9. R.S. 47:287.749 (corporate income tax credit for new jobs);
   10. 10. R.S. 47:287.753 (neighborhood assistance income tax credit);
   11. 11. R.S. 51:2351 et seq. (Technology Commercialization Credit and Jobs Program).

Authority Note

AUTHORITY NOTE: Promulgated in accordance with R.S. 51:2451-2462 et seq.

Historical Note

HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of Business Development, Business Resources Division, LR 29:2311 (November 2003), amended by the Office of Business Development, LR 37:2594 (September 2011).