• Program Name
• Benefit
• Eligibility
  (not comprehensive)

• Enterprise Zone
• Tax credit program: provides $2,500 credit per new job, and rebates 4 percent sales/use tax on materials, machinery or equipment
• • Must increase employment by 10 percent within the first 12 months
  • Or add at least five new jobs in the first two years

• Quality Jobs
• Cash rebate: provides 5 percent or 6 percent rebate of annual gross payroll for new direct jobs for up to ten years
• • Must increase employment by 10 percent within the first twelve months
  • Or add at least five new jobs in the first two years

• Restoration Tax Abatement
• Property tax abatement:
  provides five-year abatement for the rehabilitation of an existing structure
• • Must increase employment by 10 percent within the first twelve months
  • Or add at least five new jobs in the first two years

• Industrial Tax Exemption
• Property tax abatement: provides abatement for materials used in new manufacturing, for up to ten years
• • Must spend at least $15,000 in Louisiana

• Research & Development Tax Credit
• Tax credit program: provides credit for up to 8 percent of the state's apportioned share of increased R&D expenses or 25 percent of its apportioned share of federal research
• • Must encourage efforts to conduct research and development activities in Louisiana
  • Must have received SBIR/STTR or claimed credit under 26 USCA section 41

• Sound Recording Investor Tax Credit
• Tax credit program: provides credit for up to 25 percent of production or infrastructure development
• • Must spend at least $15,000 in Louisiana

• Digital Interactive Tax Credit
• Tax credit program: provides credit for up to 20 percent of qualified production expenditures
• • Must be a digital interactive production in Louisiana

• Motion Picture Industry Development Tax Credit
• Tax credit program: provides credit for up to 25 percent of motion picture production with a potential bonus credit of up to 10 percent on local labor
• • Must spend at least $300,000 on motion picture production in Louisiana

• Live Performance Tax Credit
• Tax credit program: provides credit for up to 25 percent of production and infrastructure development, with additional credits available for payroll and transportation costs
• • Must spend at least $100,000 on production or infrastructure projects in Louisiana

• Workforce Development and Training Program
• Workforce development: provides pre-employment and on-the-job training
• • Must be new Louisiana company or existing company operating three years or less

• Economic Development Award Program
• Loan/grant program: provides funding for publicly owned infrastructure for industrial or business development projects
• • Must be a public or quasi-public state entity requesting a minimum of $50,000
  • Must create or retain at least ten permanent jobs in Louisiana

• Technology Commercialization Credit and Jobs Program
• Tax credit program: provides credit for companies that invest in commercialization of Louisiana technology and create new jobs
• • Technology created by or commercialized at a Louisiana business

• Program Name
• Benefit
• Eligibility
  (not comprehensive)

• Small Business Loan Program
• Loan guarantee program: provides up to 75 percent guarantee and state participations up to 40 percent for banks that facilitate capital accessibility
• • Must be a Louisiana small business (as defined by SBA)
  • Must have a business plan and a bank willing to fund the loan

• Micro Loan Program
• Loan guarantee program: provides up to 80 percent guarantee and state participants up to 50 percent for bansk that fund loans from $5,000 to $50,000
• • Must be a Louisiana small business (as defined by SBA)

• Contract Loan Program
• Loan guarantee program: provides participants with banks that fund government contract loans from $5,000 to $1 million for terms of one year or less
• • Must be a Louisiana small business (as defined by SBA)
  • Must have a business plan and a bank willing to fund the loan

• Bonding Assistance Program
• Bonding assistance: provides up to 25 percent guarantee for companies bidding on private or public jobs
• • Must be certified in Small and Emerging Business Development Program (SEBD)
  • Must complete Louisiana Contractors Accreditation Institute or have LED waiver

• Angel Investor Tax Credits
• Tax credit program: provides credit up to 50 percent for individual investors when they invest in certain early stages of wealth-creating businesses
• • Must have principal business operations in Louisiana
  • Must have Louisiana tax identification number

• Mentor-Protégé Tax Credit
• Tax credit program: provides up to $50,000 per year for participating firms that provide technical assistance to protégé firm
• • Must be certified active in SEBD program or registered in the state's Hudson Initiative Program (protégé firm)