• This incentive program is open to any Louisiana business (new or existing) not engaged in gaming, residential development, a church, retail business or restaurant with NACIS of either 44, 45 or 722 
• Create a minimum of five permanent net new full-time jobs within 24 months of their project start date or increase their current nationwide workforce by 10% within the first 12 months
• Hire 50% of the net new jobs created from one or more of the certification requirements from these targeted groups:  Residents living in Enterprise Zone within the state, people receiving an approved form of public assistance, people lacking basic skills performing below a ninth grade proficiency in reading, writing or mathematics and people unemployable by traditional standards.

• Must fall within one of the state’s target industries of Bioscience, Manufacturing, Software, Environmental Technology, Food Technology, Advanced Materials or Oil and Gas Field Service

OR

• Must have at least 50% of annual sales out-of-state and/or in-state customers or buyers if the product or service is resold by the purchaser to an out-of-state customer or buyer or to the federal government

OR

• Must be located in an area designated by Louisiana Economic Development as a distressed region.

• Must be located in a qualifying district and approved by local governing authority which includes: Economic Development Districts, Downtown Development Districts, Historic Districts, and those listed on the National Register of Historic Places
• Eligible Expenses include:  Actual building and materials investment, machinery and equipment investment and labor and engineering expenses.

Industrial Tax Exemption

• Businesses must be classified as a manufacturer or related to the manufacturing project in order to receive the benefits of the ITEP program.  ITEP is only available for activities related to manufacturers.
• The program can be used by manufacturers new to Louisiana and is also available to exiting manufacturers in Louisiana with new investments and miscellaneous capital additions to existing facilities.

• Must have incurred research and development expenditures in Louisiana and who can meet certain requirements (where listed).
• Only research and development conducted in Louisiana will qualify for the Tax Credit Incentive.
• In order for credits to be awarded, a taxpayer must claim the expenditures within one year after December 31 of the year in which the expenditure was incurred.

Tax credit program: provides a 18% tax credit issued as a rebate on qualified expenditures for sound recording productions.

• This program incentivizes sound recording, defined as recording of music, poetry or spoken-word performance made in Louisiana and produced in Louisiana in whole or in part.
• A $15,000 minimum in expenditures is required, with a $5,000 minimum expenditure requirement for Louisiana residents.

Tax credit program: provides a 35% refundable tax credit for Louisiana resident labor expenditures and up to a 25% refundable tax credit on qualified production expenditures.

• Open to all companies producing digital interactive media products or platforms in Louisiana.
• Excludes largely static Internet sites or software primarily designed for internal use, which are non-qualifying.
• Only work physically performed in Louisiana and only direct development equipment purchased through Louisiana businesses qualifies for the incentive.

• At least 50 percent of the total sales of the business from its Louisiana site or sites are to out-of-state customers or buyers, or to in-state customers or buyers who resell the product or service to an out-of-state customer or buyer for ultimate use, or to the federal government, or any combination.
• Projects selected to participate in the program must demonstrate net new jobs and payroll within the state and the project is deemed to be competitive in nature.
• The business offers, or will offer within ninety days of the effective date of qualifying for the incentive rebates, a basic health benefits plan to the individual it employs.  

• Open to concert, theatrical and other live performances that originate or debut in the State of Louisiana
• There is a $100,000 minimum in-state expenditure requirement. 

• Any manufacturing, digital media, corporate headquarters, warehouse and distribution, research and development or other strategic facility must commit to creating at least 15 jobs
• Service providers must commit to creating at least 50 jobs

• Must commercialize a technology developed in Louisiana
• Must partner with a Louisiana higher education institute or be a governmental research institution

• Open to all motion picture production companies headquartered and domiciled in Louisiana for the purpose of producing nationally or internationally distributed motion pictures.
• Total Louisiana expenditures must exceed $300,000, and $50,000 for local Louisiana productions meeting certain qualifications.

• Must be a Louisiana small business (as defined by SBA)
• Owners or principal stockholders shall be Louisiana residents
• Must be domiciled in Louisiana
• For loans of $100,000 or less, there must be one new permanent job or one retained job
• For loans over $100,000, there must be two new permanent jobs created

• Company must have maintained its principal place of business in Louisiana for at least the last two  years
• The company must have annual revenue between $600,000 and $50,000,000
• The company must employ at least five but not more than 100 employees
• The company must deliver products or services to customers outside the company's local market area or demonstrate the capacity to do so
• The company must be in a target industry such as manufacturing, finance and insurance services, administrative services and emerging industries, as identified by LED (retail stories and restaurants are specifically excluded)
• The company must be organized for profit to perform a lawful, commercially useful function

• The program is open to all Louisiana small businesses that meet the following eligibility requirements for both the business and the owner
• Certification is effective for up to 10 years or until the firm no longer meets the eligibility requirements for the program

• At least 51% of the business must be owned by a veteran
• The company must have it s principal place of business i n Louisiana
• The company must have fewer than 50 full-time employees
• Average annual gross receipts must not exceed $5 million for non construction and $10 million for construction companies
• The business must be independently owned and operated
• The business must not be dominant in its professional field
• Must be owned by persons domiciled in Louisiana
• Must be owned by and have officers who are U.S.. citizens or legal residents
• At least 51% of the business must be owned by a Service-Connected Disabled Veteran

• The company must have it s principal place of business i n Louisiana
• The company must have fewer than 50 full-time employees
• Average annual gross receipts must not exceed $5 million for non construction and $10 million for construction companies
• The business must be independently owned and operated
• The business is not dominant in its professional field
• Owned by persons domiciled in Louisiana 
• Owned by and has officers who are U.S.. citizens or legal residents