Enterprise Zone
The Enterprise Zone (EZ) Program is a JOBS incentive program that provides Louisiana Income and Franchise tax credits to a business hiring a minimum number of net new employees.

• Requires an Advance Notification form.
• Must increase employment by 10% within the first 12 months;
• Or, add at least 5 new jobs in the first two years.

Quality Jobs
The Quality Jobs Program promotes economic development by encouraging businesses to create well-paid jobs.

• Requires an Advance Notification form.
• Must be in one of the following industry clusters: Bio-Science, Manufacturing, IT, Environmental Technology, Food Technology, Advanced Materials or Oil & Gas Field Service;
• Or, must have at least 50% of annual sales out-of-state;
• And, must provide a basic health care insurance plan.

Restoration Tax Abatement
The Restoration Tax Abatement (RTA) Program encourages the expansion, restoration, improvement and development of existing commercial structures and owner-occupied residences in specified districts.

• Requires an Advance Notification form.
• Applies to municipalities and local governments to develop existing structures in Downtown Development Districts, Economic Development Districts or Historic Districts.

Industrial Tax Exemption Program
Available exclusively to manufacturers, the Industrial Tax Exemption Program is Louisiana's original incentive program for capital investments.

• Special circumstances may require a Advance Notification form
• Applies to capital investments for new or existing Louisiana manufacturers only.

Research & Development Tax Credit
The Research & Development Tax Credit encourages existing businesses with operating facilities in Louisiana to establish or continue research and development activities within the state.

• Applies to businesses that encourage development, growth and expansion within the state;
• And, encourage new and continuing efforts to conduct research and development activities in the state.

Technology Commercialization Credit & Jobs Program
The Technology Commercialization Credit & Jobs Program is a tax credit awarded to companies for investing in commercialization of Louisiana technology and creating new jobs in Louisiana.

• Technology must be created by a Louisiana business and researched by a Louisiana university or college for commercialization;
• Technology must be created by a Louisiana university or college that is licensed by a Louisiana business;
• Or, technology must be researched by a governmental research center in Louisiana.

Industry Assistance Program
The Industry Assistance Program provides a tax exemption when manufacturers and their contractors give preference and priority to Louisiana manufacturers or Louisiana suppliers, engineers, contractors and labor.

• Must be a Louisiana manufacturer with facilities in the state;
• And, maintain current employment;
• And, commit to significant investment to continue doing business in Louisiana.

Tax Equalization Program
The Tax Equalization Program attracts, retains and encourages the expansion of manufacturing establishments, headquarters, warehousing and distribution establishments to Louisiana that would not do so in Louisiana due to a higher tax burden.

• Must be a manufacturing establishment, headquarters or warehousing and distribution establishment planning an expansion;
• The competing site in another state must offer comparative advantages to Louisiana.