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      RS 51:2458     


§2458. Employers receiving rebates not eligible to receive certain other tax credits and exemptions

            Notwithstanding any other provision of law and except as provided in R.S. 51:2456(B), a qualified employer who receives a rebate pursuant to the provisions of this Chapter shall not be eligible to receive the other credits or exemptions provided for in the following provisions of law in connection with the activity for which the rebate was received:

            (1) R.S. 47:34 (tax credit for generation of new jobs in Louisiana).

            (2) Repealed by Acts 2009, No. 469, §2, eff. July 9, 2009.

            (3) R.S. 47:4301 through 4306 (contracts for tax exemption for manufacturing establishments by Board of Commerce and Industry).

            (4) R.S. 47:6004 (employer credit for employment of previously unemployed person).

            (5) R.S. 47:6009 (Louisiana basic skills training tax credit -- income tax credit).

            (6) R.S. 47:6010 (employer income tax credit for employee alcohol and substance abuse treatment programs).

            (7) R.S. 51:1787 (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 enterprise zone).

            (8) R.S. 47:287.748 (re-entrant jobs credit for formerly incarcerated employees -- corporate income tax).

            (9) R.S. 47:287.749 (corporate income tax credit for new jobs).

            (10) R.S. 47:287.753 (neighborhood assistance income tax credit).

            (11) An employer shall not receive any other nondiscretionary statutory incentive administered by the Department of Economic Development for any payroll expenditures for which the employer has received a credit pursuant to this Section.

            Acts 1995, No. 1238, §1, eff. July 1, 1995; Acts 1996, 1st Ex. Sess., No. 39, §1, eff. May 7, 1996; Acts 2002, 1st Ex. Sess., No. 153, §1, eff. May 1, 2002; Acts 2009, No. 469, §2, eff. July 9, 2009; Acts 2017, No. 386, §3, eff. June 23, 2017.

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