Louisiana
LA
Ascension Parish
County
2016
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$17,887,629
$0
$17,887,629
(none)
3435
Louisiana
LA
Assumption Parish
County
2016
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$226,716
$0
$226,716
(none)
3436
Louisiana
LA
Cameron Parish Police Jury
County
2016
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax Tax
(not specified)
(not specified)
$104,093,313
$0
$104,093,313
(none)
3437
Louisiana
LA
City of Baton Rouge/East Baton Rouge Parish
City/County
2016
Enterprise Zone (EZ) Program
General Economic Development
(not specified)
Baton Rouge/East Baton Rouge Parish
Sales Tax
(not specified)
(not specified)
$67,420
$0
$67,420
(none)
https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports
3438
Louisiana
LA
City of Baton Rouge/East Baton Rouge Parish
City/County
2016
Restoration Tax Abatement Program (RTA)
General Economic Development
(not specified)
Baton Rouge/East Baton Rouge Parish
Property Tax Tax
(not specified)
(not specified)
$67,945
$0
$67,945
(none)
https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports
3439
Louisiana
LA
City of Baton Rouge/East Baton Rouge Parish
City/County
2016
Tax Increment Financing (TIF)
General Economic Development
(not specified)
Baton Rouge/East Baton Rouge Parish
Occupancy Tax
(not specified)
(not specified)
$104,634
$0
$104,634
(none)
https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports
3440
Louisiana
LA
City of Baton Rouge/East Baton Rouge Parish
City/County
2016
Sales Tax Abatement
General Economic Development
(not specified)
Baton Rouge/East Baton Rouge Parish
Sales Tax
(not specified)
(not specified)
$123,088
$0
$123,088
(none)
https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports
3441
Louisiana
LA
City of Baton Rouge/East Baton Rouge Parish
City/County
2016
Tax Increment Financing (TIF)
General Economic Development
(not specified)
Baton Rouge/East Baton Rouge Parish
Sales Tax
(not specified)
(not specified)
$305,766
$0
$305,766
(none)
https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports
3442
Louisiana
LA
City of Baton Rouge/East Baton Rouge Parish
City/County
2016
Tax Increment Financing (TIF)
General Economic Development
(not specified)
Baton Rouge/East Baton Rouge Parish
Occupancy Tax
(not specified)
(not specified)
$1,683,723
$0
$1,683,723
(none)
https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports
3443
Louisiana
LA
City of Baton Rouge/East Baton Rouge Parish
City/County
2016
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax Tax
(not specified)
(not specified)
$9,935,662
$0
$9,935,662
(none)
https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports
3444
Louisiana
LA
City of Bogalusa
Municipality
2016
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax Tax
(not specified)
(not specified)
$2,222,621
$0
$2,222,621
(none)
3445
Louisiana
LA
City of New Orleans
Municipality
2016
Restoration Tax Abatement Program (RTA)
Real estate development (commercial)
Article 7, Section 21(H) of the Louisiana Constitution and Lousiana Revised Statutes 47:4311
City of New Orleans, Louisiana
Property Tax
Tax Exemption
(not specified)
$8,858,000
$0
$8,858,000
(none)
https://nola.gov/accounting/#report
3446
Louisiana
LA
City of Shreveport
Municipality
2016
Tax Rebate Incentive Pay (TRIP)
Charity/nonprofit/government assistance
(not specified)
Shreveport
Property Tax
(not specified)
(no provisions for recapture)
$32,369
$0
$32,369
(none)
https://www.shreveportla.gov/Archive.aspx?AMID=42
3447
Louisiana
LA
City of Shreveport
Municipality
2016
Film Industry Incentives
Film, TV, and/or media
(not specified)
Shreveport
Sales Tax
(not specified)
(not specified)
$23,942
$0
$23,942
(none)
https://www.shreveportla.gov/Archive.aspx?AMID=42
3448
Louisiana
LA
City of Shreveport
Municipality
2016
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
Shreveport
Property Tax
(not specified)
(no provisions for recapture)
$1,636,956
$0
$1,636,956
(none)
https://www.shreveportla.gov/Archive.aspx?AMID=42
3449
Louisiana
LA
City of Shreveport
Municipality
2016
Restoration Tax Abatement Program (RTA)
Real estate development (commercial)
(not specified)
Shreveport
Property Tax
(not specified)
Yes
$108,806
$0
$108,806
(none)
https://www.shreveportla.gov/Archive.aspx?AMID=42
3450
Louisiana
LA
Jefferson Parish
County
2016
Parish/Local Abatements PILOT
General Economic Development
LRS 34:2021 et seq, as well as LRS 39:991 to 1001,
Jefferson Parish
Property Tax
Payment in Lieu of Taxes (PILOT)
(not specified)
$138,727
$0
$138,727
(none)
https://www.jeffparish.net/departments/accounting/Annual-Comprehensive-Financial-Reports
3451
Louisiana
LA
Jefferson Parish
County
2016
Restoration Tax Abatement Program (RTA)
General Economic Development
LRS 47:4311-4319
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$987,810
$0
$987,810
(none)
https://www.jeffparish.net/departments/accounting/Annual-Comprehensive-Financial-Reports
3452
Louisiana
LA
Jefferson Parish
County
2016
Industrial Tax Exemption Program (ITEP)
General Economic Development
Louisiana Constitution of 1974, Article VII, Part 2, Section 21(F),
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$8,362,408
$0
$8,362,408
(none)
https://www.jeffparish.net/departments/accounting/Annual-Comprehensive-Financial-Reports
3453
Louisiana
LA
Livingston Parish
County
2016
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax Tax
(not specified)
(not specified)
$32,374
$0
$32,374
(none)
3454
Louisiana
LA
Rapides Parish Police Jury
County
2016
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax Tax
(not specified)
(not specified)
$17,707,268
$0
$17,707,268
(none)
3455
Louisiana
LA
St. Bernard Parish
County
2016
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
St. Bernard Parish
Property Tax
(not specified)
(not specified)
$4,112,514
$0
$4,112,514
(none)
3456
Louisiana
LA
St. James Parish
County
2016
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax Tax
(not specified)
Yes
$6,565,191
$0
$6,565,191
(none)
3457
Louisiana
LA
St. James Parish
County
2016
Enterprise Zone (EZ) Program
Job Creation/Retention
(not specified)
(not specified)
Sales Tax
(not specified)
(not specified)
$98,231
$0
$98,231
(none)
3458
Louisiana
LA
St. John the Baptist Parish
County
2016
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax Tax
(not specified)
(not specified)
$17,858,805
$0
$17,858,805
(none)
3459
Louisiana
LA
St. Tammany Parish
County
2016
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
Tax Abatement
(not specified)
$169,521
$0
$169,521
(none)
http://www.stpgov.org/initiatives/opengov/40-departments/217-financial-docs
3460
Louisiana
LA
Terrebonne Parish
County
2016
Industrial Tax Exemption Program (ITEP)
(not specified)
(not specified)
State of Louisiana
Property Tax Tax
(not specified)
(not specified)
$2,542,661
$0
$2,542,661
(none)
3461
Louisiana
LA
West Baton Rouge Parish
County
2016
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax Tax
(not specified)
(not specified)
$3,501,030
$0
$3,501,030
(none)
3462
Louisiana
LA
Allen Parish School Board
School District
2017
Industrial Tax Exemption Program (ITEP)
(not specified)
(not specified)
State of Louisiana
(not specified)
(not specified)
(not specified)
$1,270,595
$0
$1,270,595
(none)
3463
Louisiana
LA
Ascension Parish School Board
School District
2017
Industrial Tax Exemption Program (ITEP)
(not specified)
(not specified)
State of Louisiana
(not specified)
(not specified)
(not specified)
$58,255,238
$0
$58,255,238
(none)
3464
Louisiana
LA
Assumption Parish School Board
School District
2017
Industrial Tax Exemption Program (ITEP)
(not specified)
(not specified)
State of Louisiana
(not specified)
(not specified)
(not specified)
$172,701
$0
$172,701
(none)
3465
Louisiana
LA
Bienville Parish School Board
School District
2017
Industrial Tax Exemption Program (ITEP)
(not specified)
(not specified)
State of Louisiana
(not specified)
(not specified)
(not specified)
$798,815
$0
$798,815
(none)
3466
Louisiana
LA
Bogalusa School Board
School District
2017
Industrial Tax Exemption Program (ITEP)
(not specified)
(not specified)
State of Louisiana
(not specified)
(not specified)
(not specified)
$2,798,510
$0
$2,798,510
(none)
3467
Louisiana
LA
Bossier Parish School Board
School District
2017
Industrial Tax Exemption Program (ITEP)
(not specified)
(not specified)
State of Louisiana
(not specified)
(not specified)
(not specified)
$1,096,322
$0
$1,096,322
(none)
3468
Louisiana
LA
Calcasieu Parish
County
2017
Industrial Tax Exemption Program (ITEP) - Business
General Economic Development
(not specified)
Calcasieu Parish
Property Tax
Rebate
(no provisions for recapture)
$26,270
$0
$26,270
(none)
https://www.calcasieuparish.gov/services/finance/annual-comprehensive-financial-reports
3469
Louisiana
LA
Calcasieu Parish
County
2017
Industrial Tax Exemption Program (ITEP)
General Economic Development
Article 7, Section 21(F) of the Louisiana Constitution
State of Louisiana
Property Tax
Tax Abatement
(no provisions for recapture)
$13,479,697
$0
$13,479,697
(none)
https://www.calcasieuparish.gov/services/finance/annual-comprehensive-financial-reports
3470
Louisiana
LA
Calcasieu Parish School Board
School District
2017
Industrial Tax Exemption Program (ITEP)
General Economic Development
Louisiana Administrative Code, Title 13, Chapter 5
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$45,355,000
$0
$45,355,000
(none)
https://www.cpsb.org/domain/20
3471
Louisiana
LA
City of Alexandria
Municipality
2017
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$51,868
$0
$51,868
(none)
3472
Louisiana
LA
City of Baton Rouge/East Baton Rouge Parish
City/County
2017
Enterprise Zone (EZ) Program
General Economic Development
(not specified)
Baton Rouge/East Baton Rouge Parish
Sales Tax
(not specified)
(not specified)
$422
$0
$422
(none)
https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports
3473
Louisiana
LA
City of Baton Rouge/East Baton Rouge Parish
City/County
2017
Restoration Tax Abatement Program (RTA)
General Economic Development
(not specified)
Baton Rouge/East Baton Rouge Parish
Property Tax Tax
(not specified)
(not specified)
$531,250
$0
$531,250
(none)
https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports
3474
Louisiana
LA
City of Baton Rouge/East Baton Rouge Parish
City/County
2017
Tax Increment Financing (TIF)
General Economic Development
(not specified)
Baton Rouge/East Baton Rouge Parish
Occupancy Tax
(not specified)
(not specified)
$2,831,255
$0
$2,831,255
(none)
https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports
3475
Louisiana
LA
City of Baton Rouge/East Baton Rouge Parish
City/County
2017
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax Tax
(not specified)
(not specified)
$11,059,040
$0
$11,059,040
(none)
https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports
3476
Louisiana
LA
City of Denham Springs
Municipality
2017
Sales Tax Increment Financing (TIF)
General Economic Development (TIF)
(not specified)
Denham Springs
Sales Tax
(not specified)
(not specified)
$1,028,051
$0
$1,028,051
(none)
3477
Louisiana
LA
City of Gonzales
Municipality
2017
Tanger Mall Economic Development District
General Economic Development
(not specified)
Gonzales
Sales Tax
(not specified)
(not specified)
$760,519
$0
$760,519
(none)
3478
Louisiana
LA
City of Gonzales
Municipality
2017
Tax Increment Financing (TIF)
General Economic Development (TIF)
(not specified)
Indust Dev Board of Gonzales LA
Sales Tax
(not specified)
(not specified)
$1,002,281
$0
$1,002,281
(none)
3479
Louisiana
LA
City of Gretna
Municipality
2017
River Express Dev Zone 1
General Economic Development
(not specified)
Gretna
Sales Tax
(not specified)
(not specified)
$112,387
$0
$112,387
(none)
3480
Louisiana
LA
City of Kenner
Municipality
2017
Sales Tax Abatement
General Economic Development
(not specified)
Kenner
Sales Tax
(not specified)
(not specified)
$194,898
$0
$194,898
(none)
3481
Louisiana
LA
City of Lafayette/Lafayette Parish
City/County
2017
Historic Preservation Tax Abatement Program
General Economic Development
(not specified)
Lafayette, Louisiana
Property Tax
Reduction in increases in assessed value
(not specified)
$11,869
$0
$11,869
(none)
https://www.lafayettela.gov/finance-management/annual-comprehensive-financial-reports
3482
Louisiana
LA
City of Lafayette/Lafayette Parish
City/County
2017
Payments-in-Lieu-of-Taxes (PILOT) Program
General Economic Development
(not specified)
Lafayette, Louisiana
(not specified)
Reduction in increases in assessed value
(not specified)
$534,531
$0
$534,531
(none)
https://www.lafayettela.gov/finance-management/annual-comprehensive-financial-reports
3483
Louisiana
LA
City of Lafayette/Lafayette Parish
City/County
2017
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
Lafayette, Louisiana
(not specified)
Reduction in increases in assessed value
(not specified)
$1,589,730
$0
$1,589,730
(none)
https://www.lafayettela.gov/finance-management/annual-comprehensive-financial-reports
3484
Louisiana
LA
City of Monroe
Municipality
2017
Restoration Tax Abatement Program (RTA)
Construction/rehabilitation
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$882,183
$0
$882,183
(none)
3485
Louisiana
LA
City of Monroe
Municipality
2017
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$168,291
$0
$168,291
(none)
3486
Louisiana
LA
City of New Iberia
Municipality
2017
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$700
$0
$700
(none)
3487
Louisiana
LA
City of New Orleans
Municipality
2017
Restoration Tax Abatement Program (RTA)
General Economic Development
Article 7, Section 21(H) of the Louisiana Constitution and Lousiana Revised Statutes 47:4311
City of New Orleans, Louisiana
Property Tax
Tax Exemption
(not specified)
$8,534,000
$0
$8,534,000
(none)
https://nola.gov/accounting/#report
3488
Louisiana
LA
City of Shreveport
Municipality
2017
Tax Rebate Incentive Pay (TRIP)
Charity/nonprofit/government assistance
(not specified)
Shreveport
Property Tax
(not specified)
(no provisions for recapture)
$22,471
$0
$22,471
(none)
https://www.shreveportla.gov/Archive.aspx?AMID=42
3489
Louisiana
LA
City of Shreveport
Municipality
2017
Film Industry Incentives
Film, TV, and/or media
(not specified)
Shreveport
Sales Tax
(not specified)
(not specified)
$23,942
$0
$23,942
(none)
https://www.shreveportla.gov/Archive.aspx?AMID=42
3490
Louisiana
LA
City of Shreveport
Municipality
2017
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
Shreveport
Property Tax
(not specified)
(no provisions for recapture)
$2,133,167
$0
$2,133,167
(none)
https://www.shreveportla.gov/Archive.aspx?AMID=42
3491
Louisiana
LA
City of Shreveport
Municipality
2017
Restoration Tax Abatement Program (RTA)
Real estate development (commercial)
(not specified)
Shreveport
Property Tax
(not specified)
Yes
$103,562
$0
$103,562
(none)
https://www.shreveportla.gov/Archive.aspx?AMID=42
3492
Louisiana
LA
City of St Gabriel
Municipality
2017
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$1,284,072
$0
$1,284,072
(none)
3493
Louisiana
LA
City of Youngsville
Municipality
2017
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$6,706
$0
$6,706
(none)
3494
Louisiana
LA
Desoto Parish School Board
School District
2017
Industrial Tax Exemption Program (ITEP)
(not specified)
(not specified)
State of Louisiana
(not specified)
(not specified)
(not specified)
$6,289,034
$0
$6,289,034
(none)
3495
Louisiana
LA
East Baton Rouge Parish School Board
School District
2017
Industrial Tax Exemption Program (ITEP)
General Economic Development
Louisiana Administrative Code, Title 13, Chapter 5
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$17,550,000
$0
$17,550,000
(none)
https://staff.ebrschools.org/divisions/operations/budget-management/
3496
Louisiana
LA
East Carroll Parish School Board
School District
2017
Industrial Tax Exemption Program (ITEP)
(not specified)
(not specified)
State of Louisiana
(not specified)
(not specified)
(not specified)
$121,175
$0
$121,175
(none)
3497
Louisiana
LA
East Feliciana Parish School Board
School District
2017
Industrial Tax Exemption Program (ITEP)
(not specified)
(not specified)
State of Louisiana
(not specified)
(not specified)
(not specified)
$322,422
$0
$322,422
(none)
3498
Louisiana
LA
Evangeline Parish School Board
School District
2017
Industrial Tax Exemption Program (ITEP)
(not specified)
(not specified)
State of Louisiana
(not specified)
(not specified)
(not specified)
$920,858
$0
$920,858
(none)
3499
Louisiana
LA
Iberia Parish
County
2017
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$311,530
$0
$311,530
(none)
3500
Louisiana
LA
Iberia Parish Fire District
Special district
2017
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$119,500
$0
$119,500
(none)
3501
Louisiana
LA
Iberville Parish School Board
School District
2017
Industrial Tax Exemption Program (ITEP)
(not specified)
(not specified)
State of Louisiana
(not specified)
(not specified)
(not specified)
$31,740,168
$0
$31,740,168
(none)
3502
Louisiana
LA
Jefferson Parish
County
2017
Parish/Local Abatements PILOT
General Economic Development
LRS 34:2021 et seq, as well as LRS 39:991 to 1001,
Jefferson Parish
Property Tax
Payment in Lieu of Taxes (PILOT)
(not specified)
$8,346,887
$0
$8,346,887
(none)
https://www.jeffparish.net/departments/accounting/Annual-Comprehensive-Financial-Reports
3503
Louisiana
LA
Jefferson Parish
County
2017
Industrial Tax Exemption Program (ITEP)
General Economic Development
Louisiana Constitution of 1974, Article VII, Part 2, Section 21(F),
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$874,951
$0
$874,951
(none)
https://www.jeffparish.net/departments/accounting/Annual-Comprehensive-Financial-Reports
3504
Louisiana
LA
Jefferson Parish
County
2017
Restoration Tax Abatement Program (RTA)
General Economic Development
LRS 47:4311-4319
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$1,051,071
$0
$1,051,071
(none)
https://www.jeffparish.net/departments/accounting/Annual-Comprehensive-Financial-Reports
3505
Louisiana
LA
Lafayette Parish School Board
School District
2017
Industrial Tax Exemption Program (ITEP)
(not specified)
(not specified)
State of Louisiana
(not specified)
(not specified)
(not specified)
$1,825,695
$0
$1,825,695
(none)
3506
Louisiana
LA
Lafourche Parish School Board
School District
2017
Industrial Tax Exemption Program (ITEP)
(not specified)
(not specified)
State of Louisiana
(not specified)
(not specified)
(not specified)
$1,059,000
$0
$1,059,000
(none)
3507
Louisiana
LA
Livingston Parish
County
2017
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$113,573
$0
$113,573
(none)
3508
Louisiana
LA
Livingston Parish School Board
School District
2017
Industrial Tax Exemption Program (ITEP)
(not specified)
(not specified)
State of Louisiana
(not specified)
(not specified)
(not specified)
$232,311
$0
$232,311
(none)
3509
Louisiana
LA
Livingston Parish School Board
School District
2017
Economic Development District
(not specified)
(not specified)
Denham Springs LA
(not specified)
(not specified)
(not specified)
$1,439,310
$0
$1,439,310
(none)
3510
Louisiana
LA
Louisiana
State
2017
New Market Tax Credit
Business attraction/retention/expansion
LRS 47:6016
State of Louisiana
State Corporate Income and Franchise Tax
Tax Credit
If an company fails to maintain qualified lowincome community investments in the state in an amount at least equal to the amount used in calculating the credits issued, then the credits awarded can be recaptured.
$620,187
$0
$620,187
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3511
Louisiana
LA
Louisiana
State
2017
Louisiana Quality Jobs Program
Business attraction/retention/expansion
LRS 51:2451-2462
State of Louisiana
State Sales and Use Tax; State Income Taxes
Tax Rebate
By the third fiscal year the company's verified gross payroll must agree to the minimum of five new direct jobs or the gross payroll must equal or exceed the minimum required threshold. If these provisions are not met, rebates can be recaptured.
$102,398,055
$0
$102,398,055
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3512
Louisiana
LA
Louisiana
State
2017
New Markets Jobs Act Program
Capital investment
LRS 47:6016.1
State of Louisiana
Insurance Premium Tax; Fire Casualty Tax; Surplus Lines Tax; Retaliatory Tax
Tax Credit
If the company violates the terms of the agreement, or if the federal Tax Credit is recaptured by the IRS, the Department of Insurance shall recapture the claimed credit on a return.
$4,675,020
$0
$4,675,020
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3513
Louisiana
LA
Louisiana
State
2017
Musical and Theatrical Production Income Tax Credit
Educational development
LRS 47:6034
State of Louisiana
State Individual Income Tax; State Corporate Income Tax
Tax Credit
Credits previously granted to a taxpayer but later disallowed by the Department of Economic Development may be recovered through any collection remedy authorized by LRS 47:1561.
$6,455,066
$0
$6,455,066
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3514
Louisiana
LA
Louisiana
State
2017
Digital Interactive Media and Software Tax Credit
Entrepreneurship/innovation
LRS 47:6022
State of Louisiana
State Individual Income Tax; State Corporate Income Tax; State Corporate Franchise Tax
Tax Credit
The company's state income taxes can be increased to recapture the credits received, if the expenditures were not actually expended in Louisiana as production related costs of the state certified production. Credits previously granted to a taxpayer, but later disallowed, may be recovered by the secretary of the Department of Revenue by any collection remedy authorized by R.S. 47:1561.
$10,432,086
$0
$10,432,086
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3515
Louisiana
LA
Louisiana
State
2017
Motion Picture Production Tax Credit
Film, TV, and/or media
LRS 47:6007
State of Louisiana
State Income Tax
Tax Credit
Tax Credits previously granted, but later disallowed pursuant to the provisions of LRS 47:6007 may be recovered by the secretary of the Department of Revenue through any collection remedy authorized by LRS 47:1561.
$205,833,457
$0
$205,833,457
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3516
Louisiana
LA
Louisiana
State
2017
Capital Companies Tax Credit (CAPCO)
General Economic Development
(not specified)
State of Louisiana
Income/Insurance Premium Taxes
(not specified)
Yes
$122,903
$0
$122,903
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3517
Louisiana
LA
Louisiana
State
2017
Retention and Modernization Tax Credit
Job Creation/Retention
(not specified)
State of Louisiana
Income and Franchise Taxes
(not specified)
(no provisions for recapture)
$3,035,558
$0
$3,035,558
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3518
Louisiana
LA
Louisiana
State
2017
Cooperative Endeavor Agreements for Tax Increment Financing (TIF) Districts
General Economic Development
LRS 33:9020 through 9039
State of Louisiana
Sales Tax
Tax diversion
(no provisions for recapture)
$11,878,624
$0
$11,878,624
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3519
Louisiana
LA
Louisiana
State
2017
Enterprise Zone (EZ) Program
General Economic Development
LRS 51:1781 et. seq., Louisiana Administrative Code Title 13, Chapter 7, subchapter 701 et. seq.
State of Louisiana
Sales and Use Tax; Income Tax; Franchise Tax
Tax Credit; Tax Rebate
Per LRS 51:1787 (I) there are provisions for recapturing abated taxes. However, it is unlikely since the company must be certified as eligible by Louisiana Economic Development before any Tax Credits or rebates can be claimed.
$44,621,847
$0
$44,621,847
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3520
Louisiana
LA
Louisiana
State
2017
Rehabilitation of Historic Structures
Historic Preservation
LRS 47:6019
State of Louisiana
State Income and Franchise Tax
Tax Credit
(no provisions for recapture)
$89,102,648
$0
$89,102,648
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3521
Louisiana
LA
Louisiana
State
2017
Tax Equalization Program
Manufacturing development
LRS 47:3201-3205
State of Louisiana
State Corporation Franchise Tax, State Corporation Income Tax, and State Sales and Use Tax
Tax Exemption
Written notice of violations of the terms of the contract are given to the contracted company. If the violations are not corrected within 90 days, any remaining portions of the exemption from tax granted under the contract may be terminated.
$14,310,010
$0
$14,310,010
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3522
Louisiana
LA
Louisiana
State
2017
Sound Recording Investor Tax Credit
Music, arts, or recreation
LRS 47:6023
State of Louisiana
State Income Tax
Tax Credit
If the funds for which an investor receives credits are not invested in and expended with respect to a state-certified production within a certain time period, then the investor's state income tax shall be increased by such amount necessary for the recapture of the credits. Credits previously granted to a taxpayer, but later disallowed, may be recovered by the secretary of the Department of Revenue by any collection remedy authorized by LRS 47:1561.
$81,549
$0
$81,549
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3523
Louisiana
LA
Louisiana
State
2017
Procurement Processing Company Rebate
Retail development
LRS 47:6351
State of Louisiana
State Sales Tax
Rebate
If after a rebate has been paid, and it is determined that certain items did not constitute new taxable sales, the amount rebated for those items shall be recaptured from the company, subject to the prescriptive period set forth in LRS 47:1561.2.
$4,211,331
$0
$4,211,331
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3524
Louisiana
LA
New Orleans Law Enforcement District
Special district
2017
Restoration Tax Abatement Program (RTA)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$154,000
$0
$154,000
(none)
3525
Louisiana
LA
New Orleans Levee Board (East)
Special district
2017
Restoration Tax Abatement Program (RTA)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$674,000
$0
$674,000
(none)
3526
Louisiana
LA
New Orleans School Board
School District
2017
Restoration Tax Abatement Program (RTA)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$2,487,000
$0
$2,487,000
(none)
3527
Louisiana
LA
New Orleans Sewerage and Water Board
Special district
2017
Restoration Tax Abatement Program (RTA)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$646,000
$0
$646,000
(none)
3528
Louisiana
LA
Orleans Parish School Board
School District
2017
Industrial Tax Exemption Program (ITEP)
(not specified)
(not specified)
State of Louisiana
(not specified)
(not specified)
(not specified)
$617,438
$0
$617,438
(none)
3529
Louisiana
LA
Ouachita Parish School Board
School District
2017
Industrial Tax Exemption Program (ITEP)
(not specified)
(not specified)
State of Louisiana
(not specified)
(not specified)
(not specified)
$2,574,777
$0
$2,574,777
(none)
3530
Louisiana
LA
Pointe Coupee Parish
County
2017
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$96,167
$0
$96,167
(none)
3531
Louisiana
LA
Pointe Coupee Parish School Board
School District
2017
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
$643,000
$0
$643,000
(none)
3532
Louisiana
LA
Rapides Parish School Board
School District
2017
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
$12,896,162
$0
$12,896,162
(none)
3533
Louisiana
LA
Red River Parish School Board
School District
2017
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
$1,015,000
$0
$1,015,000
(none)
3534
Louisiana
LA
St. Bernard Parish School Board
School District
2017
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
$4,035,041
$0
$4,035,041
(none)
3535
Louisiana
LA
St. Charles Parish School Board
School District
2017
Payments-in-Lieu-of-Taxes (PILOT) Program
(not specified)
(not specified)
St Charles Parish Schools
(not specified)
(not specified)
(not specified)
$65,190
$0
$65,190
(none)
3536
Louisiana
LA
St. Charles Parish School Board
School District
2017
Tax Abatement
(not specified)
(not specified)
Industrial Dev Bd of St Charles LA
(not specified)
(not specified)
(not specified)
$118,787
$0
$118,787
(none)
3537
Louisiana
LA
St. Charles Parish School Board
School District
2017
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
$54,627,983
$0
$54,627,983
(none)
3538
Louisiana
LA
St. James Parish School Board
School District
2017
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
$6,376,975
$0
$6,376,975
(none)
3539
Louisiana
LA
St. John the Baptist Parish
County
2017
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$4,548,497
$0
$4,548,497
(none)
3540
Louisiana
LA
St. John the Baptist Parish School Board
School District
2017
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
$702,030
$0
$702,030
(none)
3541
Louisiana
LA
St. Landry Parish School Board
School District
2017
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
$374,530
$0
$374,530
(none)
3542
Louisiana
LA
St. Tammany Parish
County
2017
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
Tax Abatement
(not specified)
$484,900
$0
$484,900
(none)
http://www.stpgov.org/initiatives/opengov/40-departments/217-financial-docs
3543
Louisiana
LA
St. Tammany Parish School Board
School District
2017
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$1,039,100
$0
$1,039,100
(none)
http://www.stpgov.org/initiatives/opengov/40-departments/217-financial-docs
3544
Louisiana
LA
Tangipahoa Parish
County
2017
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$146,587
$0
$146,587
(none)
3545
Louisiana
LA
Tangipahoa Parish School Board
School District
2017
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
$106,858
$0
$106,858
(none)
3546
Louisiana
LA
Terrebonne Parish
County
2017
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$2,340,727
$0
$2,340,727
(none)
3547
Louisiana
LA
Terrebonne Parish School Board
School District
2017
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
$599,658
$0
$599,658
(none)
3548
Louisiana
LA
Vernon Parish School Board
School District
2017
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
$32,617
$0
$32,617
(none)
3549
Louisiana
LA
Washington Parish School Board
School District
2017
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
$21,028
$0
$21,028
(none)
3550
Louisiana
LA
Webster Parish School Board
School District
2017
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
$670,083
$0
$670,083
(none)
3551
Louisiana
LA
West Baton Rouge Parish
County
2017
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$5,324,581
$0
$5,324,581
(none)
3552
Louisiana
LA
West Baton Rouge Parish School Board
School District
2017
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
$2,188,413
$0
$2,188,413
(none)
3553
Louisiana
LA
West Feliciana Parish
County
2017
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$670,028
$0
$670,028
(none)
3554
Louisiana
LA
West Feliciana Parish School Board
School District
2017
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
$1,623,167
$0
$1,623,167
(none)
3555
Louisiana
LA
Winn Parish
County
2017
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$416,467
$0
$416,467
(none)
3556
Louisiana
LA
Zachary Community School Board
School District
2017
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
$6,675,000
$0
$6,675,000
(none)
3557
Louisiana
LA
Allen Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$1,270,595
$0
$1,270,595
(none)
3558
Louisiana
LA
Ascension Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$43,447,785
$0
$43,447,785
(none)
3559
Louisiana
LA
Assumption Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$230,000
$0
$230,000
(none)
3560
Louisiana
LA
Bienville Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$347,028
$0
$347,028
(none)
3561
Louisiana
LA
Bossier Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$921,126
$0
$921,126
(none)
3562
Louisiana
LA
Calcasieu Parish
County
2018
Industrial Tax Exemption Program (ITEP) - Business
General Economic Development
(not specified)
Calcasieu Parish
Property Tax
Rebate
(no provisions for recapture)
$120,034
$0
$120,034
(none)
https://www.calcasieuparish.gov/services/finance/annual-comprehensive-financial-reports
3563
Louisiana
LA
Calcasieu Parish
County
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
Article 7, Section 21(F) of the Louisiana Constitution
State of Louisiana
Property Tax
Tax Abatement
(no provisions for recapture)
$10,740,344
$0
$10,740,344
(none)
https://www.calcasieuparish.gov/services/finance/annual-comprehensive-financial-reports
3564
Louisiana
LA
Calcasieu Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
Louisiana Administrative Code, Title 13, Chapter 5
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$12,845,000
$0
$12,845,000
(none)
https://www.cpsb.org/domain/20
3565
Louisiana
LA
Cameron Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$5,053,680
$0
$5,053,680
(none)
3566
Louisiana
LA
City of Alexandria
Municipality
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$52,003
$0
$52,003
(none)
3567
Louisiana
LA
City of Baton Rouge/East Baton Rouge Parish
City/County
2018
Restoration Tax Abatement Program (RTA)
General Economic Development
(not specified)
Baton Rouge/East Baton Rouge Parish
Property Tax
(not specified)
(not specified)
$493,111
$0
$493,111
(none)
https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports
3568
Louisiana
LA
City of Baton Rouge/East Baton Rouge Parish
City/County
2018
Tax Increment Financing (TIF)
General Economic Development
(not specified)
Baton Rouge/East Baton Rouge Parish
Property Tax
(not specified)
(not specified)
$2,773,347
$0
$2,773,347
(none)
https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports
3569
Louisiana
LA
City of Baton Rouge/East Baton Rouge Parish
City/County
2018
Enterprise Zone (EZ) Program
General Economic Development
(not specified)
Baton Rouge/East Baton Rouge Parish
Sales Tax
(not specified)
(not specified)
(none)
https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports
3570
Louisiana
LA
City of Baton Rouge/East Baton Rouge Parish
City/County
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$10,570,762
$0
$10,570,762
(none)
https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports
3571
Louisiana
LA
City of Lafayette/Lafayette Parish
City/County
2018
Historic Preservation Tax Abatement Program
General Economic Development
(not specified)
Lafayette, Louisiana
Property Tax
Reduction in increases in assessed value
(not specified)
$11,869
$0
$11,869
(none)
https://www.lafayettela.gov/finance-management/annual-comprehensive-financial-reports
3572
Louisiana
LA
City of Lafayette/Lafayette Parish
City/County
2018
Payments-in-Lieu-of-Taxes (PILOT) Program
General Economic Development
(not specified)
Lafayette, Louisiana
(not specified)
Reduction in increases in assessed value
(not specified)
$534,531
$0
$534,531
(none)
https://www.lafayettela.gov/finance-management/annual-comprehensive-financial-reports
3573
Louisiana
LA
City of Lafayette/Lafayette Parish
City/County
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
Lafayette, Louisiana
(not specified)
Reduction in increases in assessed value
(not specified)
$1,589,730
$0
$1,589,730
(none)
https://www.lafayettela.gov/finance-management/annual-comprehensive-financial-reports
3574
Louisiana
LA
City of New Orleans
Municipality
2018
Restoration Tax Abatement Program (RTA)
Construction/rehabilitation
Article 7, Section 21(H) of the Louisiana Constitution and Lousiana Revised Statutes 47:4311
City of New Orleans, Louisiana
Property Tax
Tax Exemption
There are recapturing provisions if company fails to fulfill its commitments
$8,815,000
$0
$8,815,000
Provided break down by taxing body
https://nola.gov/accounting/#report
3575
Louisiana
LA
City of Shreveport
Municipality
2018
Tax Rebate Incentive Pay (TRIP)
Charity/nonprofit/government assistance
(not specified)
Shreveport
Property Tax
(not specified)
(no provisions for recapture)
$36,173
$0
$36,173
(none)
https://www.shreveportla.gov/Archive.aspx?AMID=42
3576
Louisiana
LA
City of Shreveport
Municipality
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
Shreveport
Property Tax
(not specified)
(no provisions for recapture)
$3,325,151
$0
$3,325,151
(none)
https://www.shreveportla.gov/Archive.aspx?AMID=42
3577
Louisiana
LA
City of Shreveport
Municipality
2018
Restoration Tax Abatement Program (RTA)
Real estate development (commercial)
(not specified)
Shreveport
Property Tax
(not specified)
Yes
$449,238
$0
$449,238
(none)
https://www.shreveportla.gov/Archive.aspx?AMID=42
3578
Louisiana
LA
DeSoto Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$5,564,137
$0
$5,564,137
(none)
3579
Louisiana
LA
East Baton Rouge Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
Louisiana Administrative Code, Title 13, Chapter 5
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$16,900,000
$0
$16,900,000
(none)
https://staff.ebrschools.org/divisions/operations/budget-management/
3580
Louisiana
LA
Evangeline Parish School Board
School District
2018
Industrial Development Board
General Economic Development
(not specified)
Evangeline Parish Schools
Property Tax
(not specified)
(not specified)
$597,380
$0
$597,380
(none)
3581
Louisiana
LA
Evangeline Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$299,665
$0
$299,665
(none)
3582
Louisiana
LA
Iberia Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$459,512
$0
$459,512
(none)
3583
Louisiana
LA
Iberville Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$31,738,016
$0
$31,738,016
(none)
3584
Louisiana
LA
Jackson Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$593,280
$0
$593,280
(none)
3585
Louisiana
LA
Jefferson Parish
County
2018
Parish/Local Abatements PILOT
General Economic Development
LRS 34:2021 et seq, as well as LRS 39:991 to 1001,
Jefferson Parish
Property Tax
Payment in Lieu of Taxes (PILOT)
(not specified)
$6,522,479
$0
$6,522,479
(none)
https://www.jeffparish.net/departments/accounting/Annual-Comprehensive-Financial-Reports
3586
Louisiana
LA
Jefferson Parish
County
2018
Restoration Tax Abatement Program (RTA)
General Economic Development
LRS 47:4311-4319
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$489,934
$0
$489,934
(none)
https://www.jeffparish.net/departments/accounting/Annual-Comprehensive-Financial-Reports
3587
Louisiana
LA
Jefferson Parish
County
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
Louisiana Constitution of 1974, Article VII, Part 2, Section 21(F),
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$864,605
$0
$864,605
(none)
https://www.jeffparish.net/departments/accounting/Annual-Comprehensive-Financial-Reports
3588
Louisiana
LA
Jefferson Parish School Board
School District
2018
Payments-in-Lieu-of-Taxes (PILOT) Program
General Economic Development
(not specified)
Jefferson Parish LA
Property Tax
(not specified)
(not specified)
$260,199
$0
$260,199
(none)
https://www.jpschools.org/Page/276
3589
Louisiana
LA
Jefferson Parish School Board
School District
2018
Restoration Tax Abatement Program (RTA)
General Economic Development
(not specified)
Jefferson Parish LA
Property Tax
(not specified)
(not specified)
$330,100
$0
$330,100
(none)
https://www.jpschools.org/Page/276
3590
Louisiana
LA
Jefferson Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$2,460,460
$0
$2,460,460
(none)
https://www.jpschools.org/Page/276
3591
Louisiana
LA
Lafayette Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$1,825,695
$0
$1,825,695
(none)
3592
Louisiana
LA
Lafourche Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$996,479
$0
$996,479
(none)
3593
Louisiana
LA
Lincoln Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$132,148
$0
$132,148
(none)
3594
Louisiana
LA
Livingston Parish School Board
School District
2018
TIF - Sales Tax
General Economic Development
(not specified)
Livingston Parish Schools
Sales Tax
(not specified)
(not specified)
$1,643,045
$0
$1,643,045
(none)
3595
Louisiana
LA
Livingston Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$355,876
$0
$355,876
(none)
3596
Louisiana
LA
Louisiana
State
2018
New Market Tax Credit
Business attraction/retention/expansion
LRS 47:6016
State of Louisiana
State Corporate Income and Franchise Tax
Tax Credit
If an company fails to maintain qualified lowincome community investments in the state in an amount at least equal to the amount used in calculating the credits issued, then the credits awarded can be recaptured.
$1,938,840
$0
$1,938,840
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3597
Louisiana
LA
Louisiana
State
2018
Retention and Modernization Tax Credit
Business attraction/retention/expansion
LRS 51:2399.1 through 51:2399.6
State of Louisiana
State Individual Income Tax; State Corporate Income Tax; State Corporate Franchise Tax
Tax Credit
(no provisions for recapture)
$4,031,575
$0
$4,031,575
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3598
Louisiana
LA
Louisiana
State
2018
Louisiana Quality Jobs Program
Business attraction/retention/expansion
LRS 51:2451-2462
State of Louisiana
State Sales and Use Tax; State Income Taxes
Tax Rebate
By the third fiscal year the company's verified gross payroll must agree to the minimum of five new direct jobs or the gross payroll must equal or exceed the minimum required threshold. If these provisions are not met, rebates can be recaptured.
$104,303,596
$0
$104,303,596
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3599
Louisiana
LA
Louisiana
State
2018
Musical and Theatrical Production Income Tax Credit
Educational development
LRS 47:6034
State of Louisiana
State Individual Income Tax; State Corporate Income Tax
Tax Credit
Credits previously granted to a taxpayer but later disallowed by the Department of Economic Development may be recovered through any collection remedy authorized by LRS 47:1561.
$6,377,078
$0
$6,377,078
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3600
Louisiana
LA
Louisiana
State
2018
Digital Interactive Media and Software Tax Credit
Entrepreneurship/innovation
LRS 47:6022
State of Louisiana
State Individual Income Tax; State Corporate Income Tax; State Corporate Franchise Tax
Tax Credit
The company's state income taxes can be increased to recapture the credits received, if the expenditures were not actually expended in Louisiana as production related costs of the state certified production. Credits previously granted to a taxpayer, but later disallowed, may be recovered by the secretary of the Department of Revenue by any collection remedy authorized by R.S. 47:1561.
$11,574,373
$0
$11,574,373
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3601
Louisiana
LA
Louisiana
State
2018
Motion Picture Production Tax Credit
Film, TV, and/or media
LRS 47:6007
State of Louisiana
State Income Tax
Tax Credit
Tax Credits previously granted, but later disallowed pursuant to the provisions of LRS 47:6007 may be recovered by the secretary of the Department of Revenue through any collection remedy authorized by LRS 47:1561.
$180,000,000
$0
$180,000,000
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3602
Louisiana
LA
Louisiana
State
2018
Cooperative Endeavor Agreements for Tax Increment Financing (TIF) Districts
General Economic Development
LRS 33:9020 through 9039
State of Louisiana
State Sales Tax
Tax refund
(no provisions for recapture)
$11,473,401
$0
$11,473,401
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3603
Louisiana
LA
Louisiana
State
2018
Enterprise Zone (EZ) Program
General Economic Development
LRS 51:1781 et. seq., Louisiana Administrative Code Title 13, Chapter 7, subchapter 701 et. seq.
State of Louisiana
Sales and Use Tax; Income Tax; Franchise Tax
Tax Credit; Tax Rebate
Per LRS 51:1787 (I) there are provisions for recapturing abated taxes. However, it is unlikely since the company must be certified as eligible by Louisiana Economic Development before any Tax Credits or rebates can be claimed.
$37,258,756
$0
$37,258,756
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3604
Louisiana
LA
Louisiana
State
2018
Rehabilitation of Historic Structures
Historic Preservation
LRS 47:6019
State of Louisiana
State Income and Franchise Tax
Tax Credit
(no provisions for recapture)
$99,929,840
$0
$99,929,840
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3605
Louisiana
LA
Louisiana
State
2018
Industrial Tax Exemption Program (ITEP)
Job Creation/Retention
LRS 51:1921, LRS 22:832E
State of Louisiana
Income Tax; Insurance Premium Tax; Fire Casualty Tax; Surplus Lines Tax; Retaliatory Tax
Tax Credit
Premium tax reductions are subject to the same forfeiture and repayment provisions as income Tax Credits as described in LRS 51:1927 (C) and 1928(A)
$62,429
$0
$62,429
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3606
Louisiana
LA
Louisiana
State
2018
Tax Equalization Program
Manufacturing development
LRS 47:3201-3205
State of Louisiana
State Corporation Franchise Tax, State Corporation Income Tax, and State Sales and Use Tax
Tax Exemption
Written notice of violations of the terms of the contract are given to the contracted company. If the violations are not corrected within 90 days, any remaining portions of the exemption from tax granted under the contract may be terminated.
$7,455,954
$0
$7,455,954
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3607
Louisiana
LA
Louisiana
State
2018
Sound Recording Investor Tax Credit
Music, arts, or recreation
LRS 47:6023
State of Louisiana
State Income Tax
Tax Credit
If the funds for which an investor receives credits are not invested in and expended with respect to a state-certified production within a certain time period, then the investor's state income tax shall be increased by such amount necessary for the recapture of the credits. Credits previously granted to a taxpayer, but later disallowed, may be recovered by the secretary of the Department of Revenue by any collection remedy authorized by LRS 47:1561.
$41,673
$0
$41,673
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3608
Louisiana
LA
Louisiana
State
2018
Procurement Processing Company Rebate
Retail development
LRS 47:6351
State of Louisiana
State Sales Tax
Rebate
If after a rebate has been paid, and it is determined that certain items did not constitute new taxable sales, the amount rebated for those items shall be recaptured from the company, subject to the prescriptive period set forth in LRS 47:1561.2.
$11,693,808
$0
$11,693,808
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3609
Louisiana
LA
Orleans Parish School Board
School District
2018
Restoration Tax Abatement Program (RTA)
General Economic Development
(not specified)
New Orleans LA
Property Tax
(not specified)
(not specified)
$453,033
$0
$453,033
(none)
3610
Louisiana
LA
Ouachita Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$1,368,172
$0
$1,368,172
(none)
3611
Louisiana
LA
Pointe Coupee Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$600,000
$0
$600,000
(none)
3612
Louisiana
LA
Rapides Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$10,068,725
$0
$10,068,725
(none)
3613
Louisiana
LA
Red River Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$805,000
$0
$805,000
(none)
3614
Louisiana
LA
St. Bernard Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$4,035,041
$0
$4,035,041
(none)
3615
Louisiana
LA
St. Charles Parish School Board
School District
2018
Parish Council Abatements
General Economic Development
(not specified)
St Charles Parish, LA
Property Tax
(not specified)
(not specified)
$67,323
$0
$67,323
(none)
3616
Louisiana
LA
St. Charles Parish School Board
School District
2018
Parish Industrial Dev Board Abatements
General Economic Development
(not specified)
St Charles Parish Industrial Dev Bd, LA
Property Tax
(not specified)
(not specified)
$118,999
$0
$118,999
(none)
3617
Louisiana
LA
St. Charles Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$56,249,037
$0
$56,249,037
(none)
3618
Louisiana
LA
St. James Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$6,640,540
$0
$6,640,540
(none)
3619
Louisiana
LA
St. John the Baptist Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$178,801
$0
$178,801
(none)
3620
Louisiana
LA
St. Landry Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$224,113
$0
$224,113
(none)
3621
Louisiana
LA
St. Tammany Parish
County
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
Tax Abatement
(not specified)
$168,484
$0
$168,484
(none)
http://www.stpgov.org/initiatives/opengov/40-departments/217-financial-docs
3622
Louisiana
LA
St. Tammany Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$1,689,005
$0
$1,689,005
(none)
http://www.stpgov.org/initiatives/opengov/40-departments/217-financial-docs
3623
Louisiana
LA
Tangipahoa Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$102,760
$0
$102,760
(none)
3624
Louisiana
LA
Vermilion Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$322,719
$0
$322,719
(none)
3625
Louisiana
LA
Vernon Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$31,031
$0
$31,031
(none)
3626
Louisiana
LA
Washington Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$75,351
$0
$75,351
(none)
3627
Louisiana
LA
Webster Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$409,773
$0
$409,773
(none)
3628
Louisiana
LA
West Baton Rouge Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$8,532,280
$0
$8,532,280
(none)
3629
Louisiana
LA
West Feliciana Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$1,416,921
$0
$1,416,921
(none)
3630
Louisiana
LA
Winn Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$659,933
$0
$659,933
(none)
3631
Louisiana
LA
Allen Parish School Board
School District
2019
(not specified)
Business attraction/retention/expansion
(not specified)
State of Louisiana
Property Tax Taxes
Tax Abatement
(not specified)
$145,393
$0
$145,393
(none)
3632
Louisiana
LA
Ascension Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Constitution Article 7, Section 21
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$65,406,419
$0
$65,406,419
(none)
3633
Louisiana
LA
Assumption Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Administrative Code, Title 13, Chapter 5
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$160,000
$0
$160,000
(none)
3634
Louisiana
LA
Baker School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Administrative Code, Title 13, Chapter 5
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$49,000
$0
$49,000
This is an approximate amount.
3635
Louisiana
LA
Bienville Parish School Board
School District
2019
(not specified)
General Economic Development
(not specified)
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$549,258
$0
$549,258
(none)
3636
Louisiana
LA
Bogalusa School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Constitution Article 7, Section 21
State of Louisiana
Property Tax
Tax Exemption
The local government may recapture abated taxes if a company fails to expand facilities or otherwise fail to fulfill its commitments under the agreement.
$1,969,176
$0
$1,969,176
(none)
3637
Louisiana
LA
Bossier Parish School Board
School District
2019
(not specified)
Manufacturing development
(not specified)
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$909,922
$0
$909,922
(none)
3638
Louisiana
LA
Calcasieu Parish
County
2019
Enterprise Zone (EZ) Program
General Economic Development
(not specified)
Calcasieu Parish
Property Tax
Rebate
(no provisions for recapture)
$2,508,800
$0
$2,508,800
(none)
https://www.calcasieuparish.gov/services/finance/annual-comprehensive-financial-reports
3639
Louisiana
LA
Calcasieu Parish
County
2019
Industrial Tax Exemption Program (ITEP)
General Economic Development
Article 7, Section 21(F) of the Louisiana Constitution
State of Louisiana
Property Tax
Tax Abatement
(no provisions for recapture)
$11,907,966
$0
$11,907,966
(none)
https://www.calcasieuparish.gov/services/finance/annual-comprehensive-financial-reports
3640
Louisiana
LA
Calcasieu Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
General Economic Development
Louisiana Administrative Code, Title 13, Chapter 5
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$10,890,000
$0
$10,890,000
(none)
https://www.cpsb.org/domain/20
3641
Louisiana
LA
City of Baton Rouge/East Baton Rouge Parish
City/County
2019
Restoration Tax Abatement Program (RTA)
General Economic Development
(not specified)
Baton Rouge/East Baton Rouge Parish
Property Tax
(not specified)
(not specified)
$396,582
$0
$396,582
(none)
https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports
3642
Louisiana
LA
City of Baton Rouge/East Baton Rouge Parish
City/County
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
Baton Rouge/East Baton Rouge Parish
Property Tax
(not specified)
(not specified)
$955,650
$0
$955,650
(none)
https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports
3643
Louisiana
LA
City of Baton Rouge/East Baton Rouge Parish
City/County
2019
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$10,015,851
$0
$10,015,851
(none)
https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports
3644
Louisiana
LA
City of Lafayette/Lafayette Parish
City/County
2019
Historic Preservation Tax Abatement Program
General Economic Development
(not specified)
Lafayette, Louisiana
Property Tax
Reduction in increases in assessed value
(not specified)
$12,311
$0
$12,311
(none)
https://www.lafayettela.gov/finance-management/annual-comprehensive-financial-reports
3645
Louisiana
LA
City of Lafayette/Lafayette Parish
City/County
2019
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
Lafayette, Louisiana
(not specified)
Reduction in increases in assessed value
(not specified)
$538,893
$0
$538,893
(none)
https://www.lafayettela.gov/finance-management/annual-comprehensive-financial-reports
3646
Louisiana
LA
City of Lafayette/Lafayette Parish
City/County
2019
Payments-in-Lieu-of-Taxes (PILOT) Program
General Economic Development
(not specified)
Lafayette, Louisiana
(not specified)
Reduction in increases in assessed value
(not specified)
$1,129,953
$0
$1,129,953
(none)
https://www.lafayettela.gov/finance-management/annual-comprehensive-financial-reports
3647
Louisiana
LA
City of New Orleans
Municipality
2019
Restoration Tax Abatement Program (RTA)
Construction/rehabilitation
Article 7, Section 21(H) of the Louisiana Constitution and Lousiana Revised Statutes 47:4311
City of New Orleans, Louisiana
Property Tax
Tax Exemption
There are recapturing provisions if company fails to fulfill its commitments
$14,173,000
$0
$14,173,000
Provided break down by taxing body
https://nola.gov/accounting/#report
3648
Louisiana
LA
City of Shreveport
Municipality
2019
Tax Rebate Incentive Pay (TRIP)
Charity/nonprofit/government assistance
(not specified)
Shreveport
Property Tax
(not specified)
(no provisions for recapture)
$30,266
$0
$30,266
(none)
https://www.shreveportla.gov/Archive.aspx?AMID=42
3649
Louisiana
LA
City of Shreveport
Municipality
2019
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
Shreveport
Property Tax
(not specified)
(no provisions for recapture)
$1,631,124
$0
$1,631,124
(none)
https://www.shreveportla.gov/Archive.aspx?AMID=42
3650
Louisiana
LA
City of Shreveport
Municipality
2019
Restoration Tax Abatement Program (RTA)
Real estate development (commercial)
(not specified)
Shreveport
Property Tax
(not specified)
Yes
$305,527
$0
$305,527
(none)
https://www.shreveportla.gov/Archive.aspx?AMID=42
3651
Louisiana
LA
Desoto Parish School Board
School District
2019
(not specified)
Manufacturing development
(not specified)
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$4,951,675
$0
$4,951,675
(none)
3652
Louisiana
LA
East Baton Rouge Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Administrative Code, Title 13, Chapter 5
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$14,877,000
$0
$14,877,000
(none)
https://staff.ebrschools.org/divisions/operations/budget-management/
3653
Louisiana
LA
East Carroll Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
(not specified)
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$63,623
$0
$63,623
(none)
3654
Louisiana
LA
East Feliciana Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Administrative Code, Title 13, Chapter 5
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$290,662
$0
$290,662
(none)
3655
Louisiana
LA
Evangeline Parish School Board
School District
2019
(not specified)
(not specified)
(not specified)
(not specified)
Property Tax Taxes
Tax Exemption
(not specified)
$595,201
$0
$595,201
Report fails to state whether the board is on local or state-level; Agreement with Pine Prairie Energy Center, LLC
3656
Louisiana
LA
Evangeline Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Lousiana Constitution of 1974 Article VII, Part II, Section 21(F)
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$315,560
$0
$315,560
(none)
3657
Louisiana
LA
Iberia Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Constitution Article 7, Section 21(F)
State of Louisiana
Property Tax Taxes
Tax Exemption
The local government may recapture abated taxes if a company fails to expand facilities or otherwise fail to fulfill its commitments under the agreement.
$536,055
$0
$536,055
(none)
3658
Louisiana
LA
Iberville Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Article 7, Section 21(F) of the Louisiana Constitution and Executive Order Number JBE 2016-73
State of Louisiana
Property Tax
Tax Exemption
The local government may recapture abated taxes if a company fails to expand facilities or otherwise fail to fulfill its commitments under the agreement.
$27,108,465
$0
$27,108,465
(none)
3659
Louisiana
LA
Jackson Parish School Board
School District
2019
(not specified)
General Economic Development
(not specified)
State of Louisiana
Property Tax Taxes
(not specified)
(not specified)
$532,425
$0
$532,425
(none)
3660
Louisiana
LA
Jefferson Parish
County
2019
Parish/Local Abatements PILOT
General Economic Development
LRS 34:2021 et seq, as well as LRS 39:991 to 1001,
Jefferson Parish
Property Tax
Payment in Lieu of Taxes (PILOT)
(not specified)
$6,277,852
$0
$6,277,852
(none)
https://www.jeffparish.net/departments/accounting/Annual-Comprehensive-Financial-Reports
3661
Louisiana
LA
Jefferson Parish
County
2019
Restoration Tax Abatement Program (RTA)
General Economic Development
LRS 47:4311-4319
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$452,805
$0
$452,805
(none)
https://www.jeffparish.net/departments/accounting/Annual-Comprehensive-Financial-Reports
3662
Louisiana
LA
Jefferson Parish
County
2019
Industrial Tax Exemption Program (ITEP)
General Economic Development
Louisiana Constitution of 1974, Article VII, Part 2, Section 21(F),
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$854,538
$0
$854,538
(none)
https://www.jeffparish.net/departments/accounting/Annual-Comprehensive-Financial-Reports
3663
Louisiana
LA
Jefferson Parish School Board
School District
2019
Restoration Tax Abatement Program (RTA)
Business attraction/retention/expansion
LRS 4 7:4311- 4319
State of Louisiana
Property Tax
(not specified)
(not specified)
$157,261
$0
$157,261
Gross revenue loss was recorded on December 31, 2018.
https://www.jpschools.org/Page/276
3664
Louisiana
LA
Jefferson Parish School Board
School District
2019
Payment In Lieu of Tax (PILOT)
General Economic Development
LRS 34:2021 et seq; LRS 39:991 to 1001
Jefferon Parish
Property Tax
Payment In Lieu of Taxes (PILOT)
Failure to comply with these thresholds can affect the amount of tax abatement on a go forward basis.
$252,181
$0
$252,181
Gross revenue loss and reimbursement amounts were recorded on December 31, 2018.
https://www.jpschools.org/Page/276
3665
Louisiana
LA
Jefferson Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Constitution of 1974, Article VII, Part 2, Section 21(F)
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$1,973,388
$0
$1,973,388
Gross revenue loss was recorded in December 2018.
https://www.jpschools.org/Page/276
3666
Louisiana
LA
Lafayette Parish School Board
School District
2019
(not specified)
General Economic Development
(not specified)
State of Louisiana
Property Tax Taxes
(not specified)
(not specified)
$1,825,695
$0
$1,825,695
(none)
3667
Louisiana
LA
Lafourche Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Constitution Article 7, Section 21(F)
State of Louisiana
Property Tax Taxes
Tax Exemption
The local government may recapture abated taxes if a company fails to expand facilities or otherwise fails to fulfill its commitments under the agreement.
$2,672,700
$0
$2,672,700
(none)
3668
Louisiana
LA
Lincoln Parish School Board
School District
2019
(not specified)
Manufacturing development
(not specified)
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$2,447,622
$0
$2,447,622
(none)
3669
Louisiana
LA
Livingston Parish School Board
School District
2019
Tax Increment Financing (TIF)
General Economic Development
LA.R.S. Chapter 27 of Title 33 - Sales Tax Increment Financing
Livingston Parish School Board
Sales Taxes
Tax Diversion
(not specified)
$1,709,269
$0
$1,709,269
Agreement with Denham Springs Economic Development District.
3670
Louisiana
LA
Livingston Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Administrative Code, Title 13, Chapter 5
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$307,996
$0
$307,996
(none)
3671
Louisiana
LA
Louisiana
State
2019
Musical and Theatrical Production Income Tax Credit
Business attraction/retention/expansion
LRS 47:6034
State of Louisiana
State Individual Income and State Corporate Income Tax
Tax Credit
Credits previously granted to a taxpayer but later disallowed by the LED may be recovered through any collection remedy authorized by LRS 47:1561.
$2,300,386
$0
$2,300,386
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3672
Louisiana
LA
Louisiana
State
2019
Retention and Modernization Tax Credit
Business attraction/retention/expansion
LRS 51:2399.1 through 51:2399.6
State of Louisiana
State Individual Income Tax, State Corporate Income and State Corporate Franchise Tax
Tax Credit
There are no recapture provisions. Once expenses are verified, certification letters are issued by an independent CPA.
$6,242,541
$0
$6,242,541
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3673
Louisiana
LA
Louisiana
State
2019
Tax Equalization
Business attraction/retention/expansion
LRS 47:3201-3205
State of Louisiana
State Corporation Franchise Tax, State Corporation Income Tax, and State Sales and Use Tax
Tax Exemption
Written notice of violations of the terms of the contract are given to the contracted company. If the violations are not corrected within 90 days, any remaining portions of the exemption from tax granted under the contract may be terminated.
$13,110,539
$0
$13,110,539
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3674
Louisiana
LA
Louisiana
State
2019
Procurement Processing Company Rebate
Business attraction/retention/expansion
LRS 47:6351
State of Louisiana
Sales and Use Tax
Tax Rebate
If after a rebate has been paid, and it is determined that certain items did not constitute new taxable sales, the amount rebated for those items shall be recaptured from the company, subject to the prescriptive period set forth in LRS 47:1561.2.
$20,213,217
$0
$20,213,217
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3675
Louisiana
LA
Louisiana
State
2019
Louisiana Quality Jobs Program
Business attraction/retention/expansion
LRS 51:2451-2462
State of Louisiana
State Sales and Use Tax, State Income Taxes
Tax Rebate
By the third fiscal year the company's verified gross payroll must agree to the minimum of five new direct jobs or the gross payroll must equal or exceed the minimum required threshold. If these provisions are not met, rebates can be recaptured.
$141,741,787
$0
$141,741,787
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3676
Louisiana
LA
Louisiana
State
2019
Sound Recording Investor Tax Credit
Capital investment
LRS 47:6023
State of Louisiana
State Income Tax
Tax Credit
If the funds for which an investor receives credits are not invested in and expended with respect to a state-certified production within a certain time period, then the investor's state income tax shall be increased by such amount necessary for the recapture of the credits. Credits previously granted to a taxpayer, but later disallowed, may be recovered by the secretary of the Department of Revenue by any collection remedy authorized by LRS 47:1561.
$15,372
$0
$15,372
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3677
Louisiana
LA
Louisiana
State
2019
Digital Interactive Media and Software Tax Credit
Capital investment
LRS 47:6022
State of Louisiana
State Individual and State Corporate Income Tax and Franchise Tax
Tax Credit
The company's state income taxes can be increased to recapture the credits received, if the expenditures were not actually expended in Louisiana as production related costs of the state certified production. Credits previously granted to a taxpayer, but later disallowed, may be recovered by the secretary of the Department of Revenue by any collection remedy authorized by LRS 47:1561.
$29,132,130
$0
$29,132,130
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3678
Louisiana
LA
Louisiana
State
2019
Motion Picture Production Tax Credit
Film, TV, and/or media
LRS 47:6007
State of Louisiana
State Income Tax
Tax Credit
Tax Credits previously granted, but later disallowed pursuant to the provisions of LRS 47:6007 may be recovered by the secretary of the Department of Revenue through any collection remedy authorized by LRS 47:1561.
$180,000,000
$0
$180,000,000
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3679
Louisiana
LA
Louisiana
State
2019
Cooperative Endeavor Agreements for Tax Increment Financing (TIF) Districts
General Economic Development
LRS 33:9020 through 9039
State of Louisiana
Sales Tax
Tax diversion
(no provisions for recapture)
$11,727,730
$0
$11,727,730
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3680
Louisiana
LA
Louisiana
State
2019
Enterprise Zone (EZ) Program
General Economic Development
LRS 51:1781 et. seq., Louisiana Administrative Code Title 13, Chapter 7, subchapter 701 et. seq.
State of Louisiana
Sales and Use Tax; Income Tax; Franchise Tax
Tax Credit; Tax Rebate
Per LRS 51:1787 (I) there are provisions for recapturing abated taxes. However, it is unlikely since the company must be certified as eligible by Louisiana Economic Development before any Tax Credits or rebates can be claimed.
$24,041,559
$0
$24,041,559
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3681
Louisiana
LA
Louisiana
State
2019
Rehabilitation of Historic Structures
Historic Preservation
LRS 47:6019
State of Louisiana
Income Tax; Franchise Tax; Individual Income Tax; Fiduciary Income Tax
Tax Credit
(no provisions for recapture)
$77,349,267
$0
$77,349,267
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3682
Louisiana
LA
Louisiana
State
2019
Exemption for Manufacturing Establishments (Industry Assistance) Program
Industrial development
LRS 47:4301-4306
State of Louisiana
State Corporation Franchise Tax, State Income Taxes, and State Sales and Use Tax
Tax Exemption
A contract may be canceled upon review of an audit that uncovered a violation of the contract or the need for the exemption or the grounds for the exemption are no longer applicable. The state shall give notice in writing and any remaining portion of the exemption granted may be canceled.
$1,500,000
$0
$1,500,000
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3683
Louisiana
LA
Louisiana
State
2019
Industrial Tax Exemption Program (ITEP)
Job Creation/Retention
LRS 51:1921, LRS 22:832E
State of Louisiana
Income Tax; Insurance Premium Tax; Fire Casualty Tax; Surplus Lines Tax; Retaliatory Tax
Tax Credit
Premium tax reductions are subject to the same forfeiture and repayment provisions as income Tax Credits as described in LRS 51:1927 (C) and 1928(A)
$19,684
$0
$19,684
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3684
Louisiana
LA
Ouachita Parish School Board
School District
2019
Louisiana Industrial Property Tax Tax Exemption Program; Restorative Tax Abatement Program
Manufacturing development
(not specified)
State of Louisiana
(not specified)/Property Tax Taxes
Tax Exemption
(not specified)
$2,516,592
$0
$2,516,592
Gross revenue loss the sum of estimated tax dollar lost to ITEP and RTA.
3685
Louisiana
LA
Pointe Coupee Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Administrative Code, Title 13, Chapter 5
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$625,000
$0
$625,000
(none)
3686
Louisiana
LA
Rapides Parish School Board
School District
2019
(not specified)
(not specified)
(not specified)
(not specified)
Property Tax Taxes
(not specified)
(not specified)
$8,793,476
$0
$8,793,476
Report does not specify the abating jurisdiction just says "other governments"; report does not specify gross revenue loss for school district, only the amount for all "unprecidented properties"
3687
Louisiana
LA
Red River Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Administrative Code, Title 13, Chapter 5
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$805,000
$0
$805,000
(none)
3688
Louisiana
LA
Richland Parish School Board
School District
2019
(not specified)
Manufacturing development
(not specified)
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$982,760
$0
$982,760
(none)
3689
Louisiana
LA
St. Bernard Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
(not specified)
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$3,602,038
$0
$3,602,038
(none)
3690
Louisiana
LA
St. Charles Parish School Board
School District
2019
Payment In Lieu of Tax (PILOT)
General Economic Development
(not specified)
St. Charles Parish
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$67,323
$0
$67,323
(none)
3691
Louisiana
LA
St. Charles Parish School Board
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
(not specified)
St. Charles Parish
Property Tax Taxes
(not specified)
(not specified)
$118,999
$0
$118,999
(none)
3692
Louisiana
LA
St. Charles Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
(not specified)
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$56,103,797
$0
$56,103,797
(none)
3693
Louisiana
LA
St. James Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Constitution Article 7, section 21(F); Article VII, Section 14(C); RS 33:7633
State of Louisiana/St. James Parish
Property Tax Taxes
Tax Exemption
(not specified)
$14,105,072
$0
$14,105,072
Gross revenue loss the sum of estimated tax dollar lost to ITEP and CEA.
3694
Louisiana
LA
St. John the Baptist Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Constitution of 1974, Article VII, Part 2, Section 21(F), as amended by the Governor's Executive Order No. JBE 2016-26
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$11,750,711
$0
$11,750,711
(none)
3695
Louisiana
LA
St. Landry Parish School Board
School District
2019
(not specified)
Business attraction/retention/expansion
(not specified)
State of Louisiana
Property Tax Taxes
(not specified)
(not specified)
$253,702
$0
$253,702
(none)
3696
Louisiana
LA
St. Tammany Parish
County
2019
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
Tax Abatement
(not specified)
$540,553
$0
$540,553
(none)
http://www.stpgov.org/initiatives/opengov/40-departments/217-financial-docs
3697
Louisiana
LA
St. Tammany Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
(not specified)
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$556,087
$0
$556,087
(none)
http://www.stpgov.org/initiatives/opengov/40-departments/217-financial-docs
3698
Louisiana
LA
Tangipahoa Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
(not specified)
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$55,036
$0
$55,036
(none)
3699
Louisiana
LA
Terrebonne Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
(not specified)
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$373,306
$0
$373,306
(none)
3700
Louisiana
LA
Vermilion Parish School Board
School District
2019
(not specified)
Manufacturing development
Louisiana Constitution Article 7, Section 21
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$357,394
$0
$357,394
(none)
3701
Louisiana
LA
Vernon Parish School Board
School District
2019
(not specified)
Manufacturing development
(not specified)
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$16,687
$0
$16,687
(none)
3702
Louisiana
LA
Webster Parish School Board
School District
2019
(not specified)
Manufacturing development
(not specified)
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$925,263
$0
$925,263
(none)
3703
Louisiana
LA
West Baton Rouge Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Administrative Code, Title 13, Chapter 5
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$18,041,311
$0
$18,041,311
(none)
3704
Louisiana
LA
West Feliciana Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Administrative Code, Title 13, Chapter 5
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$1,825,000
$0
$1,825,000
(none)
3705
Louisiana
LA
Winn Parish School Board
School District
2019
(not specified)
Business attraction/retention/expansion
(not specified)
State of Louisiana
Property Tax Taxes
(not specified)
(not specified)
$1,191,478
$0
$1,191,478
(none)
3706
Louisiana
LA
Zachary Community School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Administrative Code, Title 13, Chapter 5
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$5,485,657
$0
$5,485,657
(none)
3707
Louisiana
LA
Calcasieu Parish
County
2020
Industrial Tax Exemption Program (ITEP)
General Economic Development
Article 7, Section 21(F) of the Louisiana Constitution
State of Louisiana
Property Tax
Tax Abatement
(no provisions for recapture)
$23,562,654
$0
$23,562,654
(none)
https://www.calcasieuparish.gov/services/finance/annual-comprehensive-financial-reports
3708
Louisiana
LA
Calcasieu Parish School Board
School District
2020
Industrial Tax Exemption Program (ITEP)
General Economic Development
Louisiana Administrative Code, Title 13, Chapter 5
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$10,890,000
$0
$10,890,000
(none)
https://www.cpsb.org/domain/20
3709
Louisiana
LA
City of Baton Rouge/East Baton Rouge Parish
City/County
2020
Restoration Tax Abatement Program (RTA)
General Economic Development
(not specified)
Baton Rouge/East Baton Rouge Parish
Property Tax
(not specified)
(not specified)
$385,179
$0
$385,179
(none)
https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports
3710
Louisiana
LA
City of Baton Rouge/East Baton Rouge Parish
City/County
2020
Tax Increment Financing (TIF)
General Economic Development
(not specified)
Baton Rouge/East Baton Rouge Parish
Property Tax
(not specified)
(not specified)
$489,670
$0
$489,670
(none)
https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports
3711
Louisiana
LA
City of Baton Rouge/East Baton Rouge Parish
City/County
2020
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$9,408,481
$0
$9,408,481
(none)
https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports
3712
Louisiana
LA
City of Lafayette/Lafayette Parish
City/County
2020
Historic Preservation Tax Abatement Program
General Economic Development
(not specified)
Lafayette, Louisiana
Property Tax
Reduction in increases in assessed value
(not specified)
$11,841
$0
$11,841
(none)
https://www.lafayettela.gov/finance-management/annual-comprehensive-financial-reports
3713
Louisiana
LA
City of Lafayette/Lafayette Parish
City/County
2020
Payments-in-Lieu-of-Taxes (PILOT) Program
General Economic Development
(not specified)
Lafayette, Louisiana
(not specified)
Reduction in increases in assessed value
(not specified)
$523,681
$0
$523,681
(none)
https://www.lafayettela.gov/finance-management/annual-comprehensive-financial-reports
3714
Louisiana
LA
City of Lafayette/Lafayette Parish
City/County
2020
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
Lafayette, Louisiana
(not specified)
Reduction in increases in assessed value
(not specified)
$979,232
$0
$979,232
(none)
https://www.lafayettela.gov/finance-management/annual-comprehensive-financial-reports
3715
Louisiana
LA
City of New Orleans
Municipality
2020
Restoration Tax Abatement Program (RTA)
Construction/rehabilitation
Article 7, Section 21(H) of the Louisiana Constitution and Lousiana Revised Statutes 47:4311
City of New Orleans, Louisiana
Property Tax
Tax Exemption
There are recapturing provisions if company fails to fulfill its commitments
$16,203,000
$0
$16,203,000
Provided break down by taxing body
https://nola.gov/accounting/#report
3716
Louisiana
LA
City of New Orleans
Municipality
2020
Louisiana Industrial Ad Valorem Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Administrative Code Title 13, Part I, Chapter 5
State of Louisiana
Property Tax
Tax Exemption
There are recapturing provisions if company fails to fulfill its commitments
$112,000
$0
$112,000
(none)
https://nola.gov/accounting/#report
3717
Louisiana
LA
City of Shreveport
Municipality
2020
Tax Rebate Incentive Pay (TRIP)
Charity/nonprofit/government assistance
(not specified)
Shreveport
Property Tax
(not specified)
(no provisions for recapture)
$4,545
$0
$4,545
(none)
https://www.shreveportla.gov/Archive.aspx?AMID=42
3718
Louisiana
LA
City of Shreveport
Municipality
2020
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
Shreveport
Property Tax
(not specified)
(no provisions for recapture)
$1,006,614
$0
$1,006,614
(none)
https://www.shreveportla.gov/Archive.aspx?AMID=42
3719
Louisiana
LA
City of Shreveport
Municipality
2020
Restoration Tax Abatement Program (RTA)
Real estate development (commercial)
(not specified)
Shreveport
Property Tax
(not specified)
Yes
$262,591
$0
$262,591
(none)
https://www.shreveportla.gov/Archive.aspx?AMID=42
3720
Louisiana
LA
East Baton Rouge Parish School Board
School District
2020
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Administrative Code, Title 13, Chapter 5
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$14,659,985
$0
$14,659,985
(none)
https://staff.ebrschools.org/divisions/operations/budget-management/
3721
Louisiana
LA
Jefferson Parish
County
2020
Parish/Local Abatements PILOT
General Economic Development
LRS 34:2021 et seq, as well as LRS 39:991 to 1001,
Jefferson Parish
Property Tax
Payment in Lieu of Taxes (PILOT)
(not specified)
$4,943,659
$0
$4,943,659
(none)
https://www.jeffparish.net/departments/accounting/Annual-Comprehensive-Financial-Reports
3722
Louisiana
LA
Jefferson Parish
County
2020
Restoration Tax Abatement Program (RTA)
General Economic Development
LRS 47:4311-4319
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$429,660
$0
$429,660
(none)
https://www.jeffparish.net/departments/accounting/Annual-Comprehensive-Financial-Reports
3723
Louisiana
LA
Jefferson Parish
County
2020
Industrial Tax Exemption Program (ITEP)
General Economic Development
Louisiana Constitution of 1974, Article VII, Part 2, Section 21(F),
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$1,050,524
$0
$1,050,524
(none)
https://www.jeffparish.net/departments/accounting/Annual-Comprehensive-Financial-Reports
3724
Louisiana
LA
Jefferson Parish School Board
School District
2020
Restoration Tax Abatement Program (RTA)
Business attraction/retention/expansion
LRS 4 7:4311- 4319
State of Louisiana
Property Tax
(not specified)
(not specified)
$187,919
$0
$187,919
Gross revenue loss was recorded on December 31, 2018.
https://www.jpschools.org/Page/276
3725
Louisiana
LA
Jefferson Parish School Board
School District
2020
Payment In Lieu of Tax (PILOT)
General Economic Development
LRS 34:2021 et seq; LRS 39:991 to 1001
Jefferon Parish
Property Tax
Payment In Lieu of Taxes (PILOT)
Failure to comply with these thresholds can affect the amount of tax abatement on a go forward basis.
$343,054
$0
$343,054
Gross revenue loss and reimbursement amounts were recorded on December 31, 2018.
https://www.jpschools.org/Page/276
3726
Louisiana
LA
Jefferson Parish School Board
School District
2020
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Constitution of 1974, Article VII, Part 2, Section 21(F)
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$2,540,196
$0
$2,540,196
Gross revenue loss was recorded in December 2018.
https://www.jpschools.org/Page/276
3727
Louisiana
LA
Louisiana
State
2020
Retention and Modernization Tax Credit
Business attraction/retention/expansion
LRS 51:2399.1 through 51:2399.6
State of Louisiana
Individual Income Tax; Corporate Income Tax; Corporate Franchise Tax
Tax Credit
There are no recapture provisions. Once expenses are verified, certification letters are issued by an independent CPA.
$2,522,000
$0
$2,522,000
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3728
Louisiana
LA
Louisiana
State
2020
Procurement Processing Company Rebate
Business attraction/retention/expansion
LRS 47:6351
State of Louisiana
Sales and Use Tax
Tax Rebate
If after a rebate has been paid, and it is determined that certain items did not constitute new taxable sales, the amount rebated for those items shall be recaptured from the company, subject to the prescriptive period set forth in LRS 47:1561.2.
$25,857,219
$0
$25,857,219
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3729
Louisiana
LA
Louisiana
State
2020
New Market Tax Credit
Capital investment
LRS 47:6016
State of Louisiana
Corporate Income Tax; Corporate Franchise Tax; Individual Income Tax
Tax Credit
If a company fails to maintain qualified lowincome community investments in the state in an amount at least equal to the amount used in calculating the credits issued, then the credits awarded can be recaptured.
$23,624
$0
$23,624
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3730
Louisiana
LA
Louisiana
State
2020
Digital Interactive Media and Software Tax Credit
Film, TV, and/or media
LRS 47:6022
State of Louisiana
Individual Income Tax; Corporate Income Tax; Franchise Tax
Tax Credit
The company's state income taxes can be increased to recapture the credits received, if the expenditures were not actually expended in Louisiana as production related costs of the state certified production. Credits previously granted to a taxpayer, but later disallowed, may be recovered by the secretary of the Department of Revenue by any collection remedy authorized by LRS 47:1561.
$32,429,418
$0
$32,429,418
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3731
Louisiana
LA
Louisiana
State
2020
Motion Picture Production Tax Credit
Film, TV, and/or media
LRS 47:6007
State of Louisiana
Income Tax
Tax Credit
Tax Credits previously granted, but later disallowed pursuant to the provisions of LRS 47:6007 may be recovered by the secretary of the Department of Revenue through any collection remedy authorized by LRS 47:1561.
$157,360,983
$0
$157,360,983
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3732
Louisiana
LA
Louisiana
State
2020
Musical and Theatrical Production Income Tax Credit
General Economic Development
LRS 47:6034
State of Louisiana
Individual Income Tax; Corporate Income Tax
Tax Credit
Credits previously granted to a taxpayer but later disallowed by the LED may be recovered through any collection remedy authorized by LRS 47:1561.
$2,386,770
$0
$2,386,770
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3733
Louisiana
LA
Louisiana
State
2020
Cooperative Endeavor Agreements for Tax Increment Financing (TIF) Districts
General Economic Development
LRS 33:9020 through 9039
State of Louisiana
Sales Tax
Tax diversion
(no provisions for recapture)
$11,723,837
$0
$11,723,837
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3734
Louisiana
LA
Louisiana
State
2020
Enterprise Zone (EZ) Program
General Economic Development
LRS 51:1781 et. seq., Louisiana Administrative Code Title 13, Chapter 7, subchapter 701 et. seq.
State of Louisiana
Sales and Use Tax; Income Tax; Franchise Tax
Tax Credit; Tax Rebate
Per LRS 51:1787 (I) there are provisions for recapturing abated taxes. However, it is unlikely since the company must be certified as eligible by Louisiana Economic Development before any Tax Credits or rebates can be claimed.
$37,025,671
$0
$37,025,671
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3735
Louisiana
LA
Louisiana
State
2020
Rehabilitation of Historic Structures
Historic Preservation
LRS 47:6019
State of Louisiana
Income Tax; Franchise Tax; Individual Income Tax; Fiduciary Income Tax
Tax Credit
(no provisions for recapture)
$132,893,757
$0
$132,893,757
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3736
Louisiana
LA
Louisiana
State
2020
Industrial Tax Exemption Program (ITEP)
Job Creation/Retention
LRS 51:1921, LRS 22:832E
State of Louisiana
Income Tax; Insurance Premium Tax; Fire Casualty Tax; Surplus Lines Tax; Retaliatory Tax
Tax Credit
Premium tax reductions are subject to the same forfeiture and repayment provisions as income Tax Credits as described in LRS 51:1927 (C) and 1928(A)
$1,040
$0
$1,040
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3737
Louisiana
LA
Louisiana
State
2020
Louisiana Quality Jobs Program
Job Creation/Retention
LRS 51:2451-2462
State of Louisiana
Sales and Use Tax; Income Tax
Tax Rebate
By the third fiscal year the company's verified gross payroll must agree to the minimum of 5 new direct jobs or the gross payroll must equal or exceed the minimum required threshold. If these provisions are not met, rebates can be recaptured.
$81,254,781
$0
$81,254,781
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3738
Louisiana
LA
Louisiana
State
2020
Exemption for Manufacturing Establishments (Industry Assistance) Program
Manufacturing development
LRS 47:4301-4306
State of Louisiana
Corporation Franchise Tax; Income Tax; Sales and Use Tax
Tax Exemption
A contract may be canceled upon review of an audit that uncovered a violation of the contract or the need for the exemption or the grounds for the exemption are no longer applicable. The state shall give notice in writing and any remaining portion of the exemption granted may be canceled.
$3,000,000
$0
$3,000,000
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3739
Louisiana
LA
Louisiana
State
2020
Tax Equalization Program
Manufacturing development
LRS 47:3201-3205
State of Louisiana
Corporate Franchise Tax; Corporate Income Tax; Sales and Use Tax
Tax Exemption
Written notice of violations of the terms of the contract are given to the contracted company. If the violations are not corrected within 90 days, any remaining portions of the exemption from tax granted under the contract may be terminated.
$7,037,106
$0
$7,037,106
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3740
Louisiana
LA
Louisiana
State
2020
Sound Recording Investor Tax Credit
Music, arts, or recreation
LRS 47:6023
State of Louisiana
Income Tax
Tax Credit
If the funds for which an investor receives credits are not invested in and expended with respect to a state-certified production within a certain time period, then the investor's state income tax shall be increased by such amount necessary for the recapture of the credits. Credits previously granted to a taxpayer, but later disallowed, may be recovered by the secretary of the Department of Revenue by any collection remedy authorized by LRS 47:1561.
$88,447
$0
$88,447
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3741
Louisiana
LA
St. Tammany Parish
County
2020
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
Tax Abatement
(not specified)
$452,006
$0
$452,006
(none)
http://www.stpgov.org/initiatives/opengov/40-departments/217-financial-docs
3742
Louisiana
LA
St. Tammany Parish School Board
School District
2020
Industrial Tax Exemption Program (ITEP)
Manufacturing development
(not specified)
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$1,629,536
$0
$1,629,536
(none)
http://www.stpgov.org/initiatives/opengov/40-departments/217-financial-docs
3743
Louisiana
LA
Calcasieu Parish
County
2021
Industrial Tax Exemption Program (ITEP)
General Economic Development
Article 7, Section 21(F) of the Louisiana Constitution
State of Louisiana
Property Tax
Tax Abatement
(no provisions for recapture)
$36,209,687
$0
$36,209,687
(none)
https://www.calcasieuparish.gov/services/finance/annual-comprehensive-financial-reports
3744
Louisiana
LA
Calcasieu Parish School Board
School District
2021
Industrial Tax Exemption Program (ITEP)
General Economic Development
Louisiana Administrative Code, Title 13, Chapter 5
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$23,089,017
$0
$23,089,017
(none)
https://www.cpsb.org/domain/20
3745
Louisiana
LA
City of Baton Rouge/East Baton Rouge Parish
City/County
2021
Restoration Tax Abatement Program (RTA)
General Economic Development
(not specified)
Baton Rouge/East Baton Rouge Parish
Property Tax
(not specified)
(not specified)
$811,573
$0
$811,573
(none)
https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports
3746
Louisiana
LA
City of Baton Rouge/East Baton Rouge Parish
City/County
2021
Tax Increment Financing (TIF)
General Economic Development
(not specified)
Baton Rouge/East Baton Rouge Parish
Property Tax
(not specified)
(not specified)
$1,235,766
$0
$1,235,766
(none)
https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports
3747
Louisiana
LA
City of Baton Rouge/East Baton Rouge Parish
City/County
2021
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$6,734,736
$0
$6,734,736
(none)
https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports
3748
Louisiana
LA
City of Lafayette/Lafayette Parish
City/County
2021
Historic Preservation Tax Abatement Program
General Economic Development
(not specified)
Lafayette, Louisiana
Property Tax
Reduction in increases in assessed value
(not specified)
$10,716
$0
$10,716
(none)
https://www.lafayettela.gov/finance-management/annual-comprehensive-financial-reports
3749
Louisiana
LA
City of Lafayette/Lafayette Parish
City/County
2021
Payments-in-Lieu-of-Taxes (PILOT) Program
General Economic Development
(not specified)
Lafayette, Louisiana
(not specified)
Reduction in increases in assessed value
(not specified)
$587,701
$0
$587,701
(none)
https://www.lafayettela.gov/finance-management/annual-comprehensive-financial-reports
3750
Louisiana
LA
City of Lafayette/Lafayette Parish
City/County
2021
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
Lafayette, Louisiana
(not specified)
Reduction in increases in assessed value
(not specified)
$833,384
$0
$833,384
(none)
https://www.lafayettela.gov/finance-management/annual-comprehensive-financial-reports
3751
Louisiana
LA
City of New Orleans
Municipality
2021
Restoration Tax Abatement Program (RTA)
Construction/rehabilitation
Article 7, Section 21(H) of the Louisiana Constitution and Lousiana Revised Statutes 47:4311
City of New Orleans, Louisiana
Property Tax
Tax Exemption
There are recapturing provisions if company fails to fulfill its commitments
$10,905,000
$0
$10,905,000
Provided break down by taxing body. Amount is estimate provided in 2020 ACFR.
https://nola.gov/accounting/#report
3752
Louisiana
LA
City of Shreveport
Municipality
2021
Tax Rebate Incentive Pay (TRIP)
Charity/nonprofit/government assistance
(not specified)
Shreveport
Property Tax
(not specified)
(no provisions for recapture)
$15,514
$0
$15,514
(none)
https://www.shreveportla.gov/Archive.aspx?AMID=42
3753
Louisiana
LA
City of Shreveport
Municipality
2021
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
Shreveport
Property Tax
(not specified)
(no provisions for recapture)
$195,417
$0
$195,417
(none)
https://www.shreveportla.gov/Archive.aspx?AMID=42
3754
Louisiana
LA
City of Shreveport
Municipality
2021
Restoration Tax Abatement Program (RTA)
Real estate development (commercial)
(not specified)
Shreveport
Property Tax
(not specified)
Yes
$190,144
$0
$190,144
(none)
https://www.shreveportla.gov/Archive.aspx?AMID=42
3755
Louisiana
LA
East Baton Rouge Parish School Board
School District
2021
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Administrative Code, Title 13, Chapter 5
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$13,915,826
$0
$13,915,826
(none)
https://staff.ebrschools.org/divisions/operations/budget-management/
3756
Louisiana
LA
Jefferson Parish
County
2021
Parish/Local Abatements PILOT
General Economic Development
LRS 34:2021 et seq, as well as LRS 39:991 to 1001,
Jefferson Parish
Property Tax
Payment in Lieu of Taxes (PILOT)
(not specified)
$3,595,649
$0
$3,595,649
(none)
https://www.jeffparish.net/departments/accounting/Annual-Comprehensive-Financial-Reports
3757
Louisiana
LA
Jefferson Parish
County
2021
Restoration Tax Abatement Program (RTA)
General Economic Development
LRS 47:4311-4319
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$628,233
$0
$628,233
(none)
https://www.jeffparish.net/departments/accounting/Annual-Comprehensive-Financial-Reports
3758
Louisiana
LA
Jefferson Parish
County
2021
Industrial Tax Exemption Program (ITEP)
General Economic Development
Louisiana Constitution of 1974, Article VII, Part 2, Section 21(F),
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$7,288,678
$0
$7,288,678
(none)
https://www.jeffparish.net/departments/accounting/Annual-Comprehensive-Financial-Reports
3759
Louisiana
LA
Jefferson Parish School Board
School District
2021
Restoration Tax Abatement Program (RTA)
Business attraction/retention/expansion
LRS 4 7:4311- 4319
State of Louisiana
Property Tax
(not specified)
(not specified)
$179,419
$0
$179,419
Gross revenue loss was recorded on December 31, 2018.
https://www.jpschools.org/Page/276
3760
Louisiana
LA
Jefferson Parish School Board
School District
2021
Payment In Lieu of Tax (PILOT)
General Economic Development
LRS 34:2021 et seq; LRS 39:991 to 1001
Jefferon Parish
Property Tax
Payment In Lieu of Taxes (PILOT)
Failure to comply with these thresholds can affect the amount of tax abatement on a go forward basis.
$107,699
$0
$107,699
Gross revenue loss and reimbursement amounts were recorded on December 31, 2018.
https://www.jpschools.org/Page/276
3761
Louisiana
LA
Jefferson Parish School Board
School District
2021
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Constitution of 1974, Article VII, Part 2, Section 21(F)
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$2,045,554
$0
$2,045,554
Gross revenue loss was recorded in December 2018.
https://www.jpschools.org/Page/276
3762
Louisiana
LA
Lafayette Parish School Board
School District
2021
Tax Abatements
General Economic Development
(not specified)
Lafayette, Louisiana
Property Tax
(not specified)
(not specified)
$1,288,434
$0
$1,288,434
(none)
https://drive.google.com/file/d/1aXguiD7FkbOMhpP5dpLO7cXngwtvsS0i/view
3763
Louisiana
LA
Louisiana
State
2021
Retention and Modernization Tax Credit
Business attraction/retention/expansion
LRS 51:2399.1 through 51:2399.6
State of Louisiana
Individual Income Tax; Corporate Income Tax; Corporate Franchise Tax
Tax Credit
There are no recapture provisions. Once expenses are verified, certification letters are issued by an independent CPA.
$1,910,000
$0
$1,910,000
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3764
Louisiana
LA
Louisiana
State
2021
Procurement Processing Company Rebate
Business attraction/retention/expansion
LRS 47:6351
State of Louisiana
Sales and Use Tax
Tax Rebate
If after a rebate has been paid, and it is determined that certain items did not constitute new taxable sales, the amount rebated for those items shall be recaptured from the company, subject to the prescriptive period set forth in LRS 47:1561.2.
$40,708,445
$0
$40,708,445
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3765
Louisiana
LA
Louisiana
State
2021
Digital Interactive Media and Software Tax Credit
Film, TV, and/or media
LRS 47:6022
State of Louisiana
Individual Income Tax; Corporate Income Tax; Franchise Tax
Tax Credit
The company's state income taxes can be increased to recapture the credits received, if the expenditures were not actually expended in Louisiana as production related costs of the state certified production. Credits previously granted to a taxpayer, but later disallowed, may be recovered by the secretary of the Department of Revenue by any collection remedy authorized by LRS 47:1561.
$21,012,524
$0
$21,012,524
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3766
Louisiana
LA
Louisiana
State
2021
Motion Picture Production Tax Credit
Film, TV, and/or media
LRS 47:6007
State of Louisiana
Income Tax
Tax Credit
Tax Credits previously granted, but later disallowed pursuant to the provisions of LRS 47:6007 may be recovered by the secretary of the Department of Revenue through any collection remedy authorized by LRS 47:1561.
$78,283,288
$0
$78,283,288
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3767
Louisiana
LA
Louisiana
State
2021
Musical and Theatrical Production Income Tax Credit
General Economic Development
LRS 47:6034
State of Louisiana
Individual Income Tax; Corporate Income Tax
Tax Credit
Credits previously granted to a taxpayer but later disallowed by the LED may be recovered through any collection remedy authorized by LRS 47:1561.
$2,379,490
$0
$2,379,490
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3768
Louisiana
LA
Louisiana
State
2021
Enterprise Zone (EZ) Program
General Economic Development
LRS 51:1781 et. seq., Louisiana Administrative Code Title 13, Chapter 7, subchapter 701 et. seq.
State of Louisiana
Sales and Use Tax; Income Tax; Franchise Tax
Tax Credit; Tax Rebate
Per LRS 51:1787 (I) there are provisions for recapturing abated taxes. However, it is unlikely since the company must be certified as eligible by Louisiana Economic Development before any Tax Credits or rebates can be claimed.
$47,398,134
$0
$47,398,134
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3769
Louisiana
LA
Louisiana
State
2021
Rehabilitation of Historic Structures
Historic Preservation
LRS 47:6019
State of Louisiana
Income Tax; Franchise Tax; Individual Income Tax; Fiduciary Income Tax
Tax Credit
(no provisions for recapture)
$63,431,384
$0
$63,431,384
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3770
Louisiana
LA
Louisiana
State
2021
Industrial Tax Exemption Program (ITEP)
Job Creation/Retention
LRS 51:1921, LRS 22:832E
State of Louisiana
Income Tax; Insurance Premium Tax; Fire Casualty Tax; Surplus Lines Tax; Retaliatory Tax
Tax Credit
Premium tax reductions are subject to the same forfeiture and repayment provisions as income Tax Credits as described in LRS 51:1927 (C) and 1928(A)
$26,109
$0
$26,109
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3771
Louisiana
LA
Louisiana
State
2021
Louisiana Quality Jobs Program
Job Creation/Retention
LRS 51:2451-2462
State of Louisiana
Sales and Use Tax; Income Tax
Tax Rebate
By the third fiscal year the company's verified gross payroll must agree to the minimum of 5 new direct jobs or the gross payroll must equal or exceed the minimum required threshold. If these provisions are not met, rebates can be recaptured.
$156,398,143
$0
$156,398,143
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3772
Louisiana
LA
Louisiana
State
2021
Exemption for Manufacturing Establishments (Industry Assistance) Program
Manufacturing development
LRS 47:4301-4306
State of Louisiana
Corporation Franchise Tax; Income Tax; Sales and Use Tax
Tax Exemption
A contract may be canceled upon review of an audit that uncovered a violation of the contract or the need for the exemption or the grounds for the exemption are no longer applicable. The state shall give notice in writing and any remaining portion of the exemption granted may be canceled.
$1,500,000
$0
$1,500,000
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3773
Louisiana
LA
Louisiana
State
2021
Tax Equalization Program
Manufacturing development
LRS 47:3201-3205
State of Louisiana
Corporate Franchise Tax; Corporate Income Tax; Sales and Use Tax
Tax Exemption
Written notice of violations of the terms of the contract are given to the contracted company. If the violations are not corrected within 90 days, any remaining portions of the exemption from tax granted under the contract may be terminated.
$4,889,021
$0
$4,889,021
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3774
Louisiana
LA
Louisiana
State
2021
Sound Recording Investor Tax Credit
Music, arts, or recreation
LRS 47:6023
State of Louisiana
Income Tax
Tax Credit
If the funds for which an investor receives credits are not invested in and expended with respect to a state-certified production within a certain time period, then the investor's state income tax shall be increased by such amount necessary for the recapture of the credits. Credits previously granted to a taxpayer, but later disallowed, may be recovered by the secretary of the Department of Revenue by any collection remedy authorized by LRS 47:1561.
$44,376
$0
$44,376
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3775
Louisiana
LA
Orleans Parish School Board
School District
2021
State Industrial Ad Valorem Tax Exemption Program
General Economic Development
Louisiana Constitution Article 7, Section 21
City of New Orleans, Louisiana
Property Tax
Tax Abatement
(not specified)
$2,928,242
$0
$2,928,242
(none)
https://nolapublicschools.com/documents/financial/audit-reports
3776
Louisiana
LA
Orleans Parish School Board
School District
2021
City of New Orleans Restoration Tax Abatement Program
General Economic Development
(not specified)
City of New Orleans, Louisiana
Property Tax
Tax Abatement
(not specified)
$2,156,425
$0
$2,156,425
(none)
https://nolapublicschools.com/documents/financial/audit-reports
3777
Louisiana
LA
St. Tammany Parish
County
2021
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
Tax Abatement
(not specified)
$139,426
$0
$139,426
(none)
http://www.stpgov.org/initiatives/opengov/40-departments/217-financial-docs
3778
Louisiana
LA
St. Tammany Parish School Board
School District
2021
Industrial Tax Exemption Program (ITEP)
Manufacturing development
(not specified)
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$455,332
$0
$455,332
(none)
http://www.stpgov.org/initiatives/opengov/40-departments/217-financial-docs
3779
Louisiana
LA
Calcasieu Parish
County
2022
Industrial Tax Exemption Program (ITEP)
General Economic Development
Article 7, Section 21(F) of the Louisiana Constitution
State of Louisiana
Property Tax
Tax Abatement
(no provisions for recapture)
$49,510,586
$0
$49,510,586
Property tax + business type activities
https://www.calcasieu.gov/home/showpublisheddocument/11324
3780
Louisiana
LA
Calcasieu Parish School Board
School District
2022
Industrial Tax Exemption Program (ITEP)
General Economic Development
Louisiana Administrative Code, Title 13, Chapter 5
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$38,684,655
$0
$38,684,655
(none)
https://www.cpsb.org/site/handlers/filedownload.ashx?moduleinstanceid=6317&dataid=75281&FileName=Annual%20Comprehensive%20Financial%20Report%202022.pdf
3781
Louisiana
LA
City of Baton Rouge/East Baton Rouge Parish
City/County
2022
Industrial Tax Exemption Program (ITEP)
General Economic Development
Louisiana Administrative Code Title 13, Part I, Chapter 5
State of Louisiana
Property Tax
(not specified)
(not specified)
$4,845,265
$0
$4,845,265
(none)
https://www.brla.gov/DocumentCenter/View/17382/2022-Annual-Comprehensive-Financial-Report-PDF
3782
Louisiana
LA
City of Baton Rouge/East Baton Rouge Parish
City/County
2022
Tax Increment Financing (TIF)
General Economic Development
Louisana Revised Statutes Chapter 27 of Title 33
Baton Rouge/East Baton Rouge Parish
Property Tax
(not specified)
(not specified)
$1,999,829
$0
$1,999,829
(none)
https://www.brla.gov/DocumentCenter/View/17382/2022-Annual-Comprehensive-Financial-Report-PDF
3783
Louisiana
LA
City of Baton Rouge/East Baton Rouge Parish
City/County
2022
Restoration Tax Abatement Program (RTA)
General Economic Development
(not specified)
Baton Rouge/East Baton Rouge Parish
Property Tax
(not specified)
(not specified)
$762,778
$0
$762,778
(none)
https://www.brla.gov/DocumentCenter/View/17382/2022-Annual-Comprehensive-Financial-Report-PDF
3784
Louisiana
LA
City of Lafayette/Lafayette Parish
City/County
2022
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
Lafayette, Louisiana
Property Tax
Reduction in increases in assessed value
(not specified)
$812,989
$0
$812,989
(none)
https://www.lafayettela.gov/docs/default-source/finance-management-documents/accounting/annual-comprehensive-financial-report-2022.pdf?sfvrsn=cdddff2e_4
3785
Louisiana
LA
City of Lafayette/Lafayette Parish
City/County
2022
Payments-in-Lieu-of-Taxes (PILOT) Program
General Economic Development
(not specified)
Lafayette, Louisiana
Property Tax
Reduction in increases in assessed value
(not specified)
$596,435
$0
$596,435
(none)
https://www.lafayettela.gov/docs/default-source/finance-management-documents/accounting/annual-comprehensive-financial-report-2022.pdf?sfvrsn=cdddff2e_4
3786
Louisiana
LA
City of Lafayette/Lafayette Parish
City/County
2022
Historic Preservation Tax Abatement Program
General Economic Development
(not specified)
Lafayette, Louisiana
Property Tax
Reduction in increases in assessed value
(not specified)
$10,776
$0
$10,776
(none)
https://www.lafayettela.gov/docs/default-source/finance-management-documents/accounting/annual-comprehensive-financial-report-2022.pdf?sfvrsn=cdddff2e_4
3787
Louisiana
LA
City of Shreveport
Municipality
2022
Industrial Tax Exemption Program (ITEP)
General Economic Development
Article 7, Section 21(F) of the Louisiana Constitution and Executive Order Number JBE 2016-73
Shreveport
Property Tax
Freeze
(no provisions for recapture)
$976,796
$0
$976,796
(none)
https://www.shreveportla.gov/ArchiveCenter/ViewFile/Item/2689
3788
Louisiana
LA
City of Shreveport
Municipality
2022
Restoration Tax Abatement Program (RTA)
Real estate development (commercial)
Louisiana Revised Statute 47:4311
Shreveport
Property Tax
Freeze
Any remaining portion of the exemption may be terminated for a violation of the contract
$268,450
$0
$268,450
(none)
https://www.shreveportla.gov/ArchiveCenter/ViewFile/Item/2689
3789
Louisiana
LA
City of Shreveport
Municipality
2022
Tax Rebate Incentive Pay (TRIP)
Charity/nonprofit/government assistance
Resolution 92
Shreveport
Property Tax
Tax Refund
(no provisions for recapture)
$16,519
$0
$16,519
(none)
https://www.shreveportla.gov/ArchiveCenter/ViewFile/Item/2689
3790
Louisiana
LA
East Baton Rouge Parish School Board
School District
2022
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Administrative Code, Title 13, Chapter 5
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$8,955,192
$0
$8,955,192
(none)
https://app.lla.la.gov/publicreports.nsf/0/21285cae661f83428625894f007a8697/$file/222630ad.pdf
3791
Louisiana
LA
Jefferson Parish
County
2022
Payment In Lieu of Tax (PILOT)
General Economic Development
LRS 34:2021
Jefferson Parish
Property Tax
Tax Abatement
(not specified)
$6,621,398
$0
$6,621,398
(none)
https://jefferson-parish-government.azureedge.net/misc/Jefferson%20Parish%202022%20ACFR.pdf
3792
Louisiana
LA
Jefferson Parish
County
2022
Restoration Tax Abatement Program (RTA)
General Economic Development
LRS 47:4311-4319
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$634,605
$0
$634,605
(none)
https://jefferson-parish-government.azureedge.net/misc/Jefferson%20Parish%202022%20ACFR.pdf
3793
Louisiana
LA
Jefferson Parish
County
2022
Industrial Tax Exemption Program (ITEP)
General Economic Development
Louisiana Constitution of 1974, Article VII, Part 2, Section 21(F),
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$4,875,023
$0
$4,875,023
(none)
https://jefferson-parish-government.azureedge.net/misc/Jefferson%20Parish%202022%20ACFR.pdf
3794
Louisiana
LA
Jefferson Parish School Board
School District
2022
Restoration Tax Abatement Program (RTA)
Business attraction/retention/expansion
LRS 4 7:4311- 4319
State of Louisiana
Property Tax
Tax Abatement
(not specified)
$2,835,148
$0
$2,835,148
(none)
https://www.jpschools.org/cms/lib/LA50000440/Centricity/domain/120/budget%20and%20accounting/Comprehensive%20Annual%20Financial%20Report%20for%20the%20Fiscal%20Year%20ended%20June%2030%202022.pdf
3795
Louisiana
LA
Jefferson Parish School Board
School District
2022
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Constitution of 1974, Article VII, Part 2, Section 21(F)
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$1,423,751
$0
$1,423,751
(none)
https://www.jpschools.org/cms/lib/LA50000440/Centricity/domain/120/budget%20and%20accounting/Comprehensive%20Annual%20Financial%20Report%20for%20the%20Fiscal%20Year%20ended%20June%2030%202022.pdf
3796
Louisiana
LA
Jefferson Parish School Board
School District
2022
Payment In Lieu of Tax (PILOT)
General Economic Development
LRS 34:2021 et seq; LRS 39:991 to 1001
Jefferon Parish
Property Tax
Payment In Lieu of Taxes (PILOT)
Failure to comply with these thresholds can affect the amount of tax abatement on a go forward basis.
$450,933
$0
$450,933
(none)
https://www.jpschools.org/cms/lib/LA50000440/Centricity/domain/120/budget%20and%20accounting/Comprehensive%20Annual%20Financial%20Report%20for%20the%20Fiscal%20Year%20ended%20June%2030%202022.pdf
3797
Louisiana
LA
Lafayette Parish School Board
School District
2022
Tax Abatements
General Economic Development
(not specified)
Lafayette, Louisiana
Property Tax
(not specified)
(not specified)
$1,267,981
$0
$1,267,981
(none)
https://campussuite-storage.s3.amazonaws.com/prod/1559041/a2660bd2-babd-11ea-909f-0ab4bd0e017d/2602145/968c1d36-fbda-11ed-920d-0aba5b0dc645/file/2021-2022%20ACFR%20color.pdf
3798
Louisiana
LA
Louisiana
State
2022
Louisiana Quality Jobs Program
Job Creation/Retention
LRS 51:2451-2462
State of Louisiana
Sales and Use Tax; Income Tax
Tax Rebate
If the actual verified annual gross payroll for the employer’s third fiscal year does not show a minimum of five or 15 new direct jobs, as applicable, and does not equal or exceed a total annual payroll for new direct jobs, the employer will be determined to be ineligible and the rebates can be recaptured.
$198,339,870
$0
$198,339,870
(none)
https://www.doa.la.gov/media/ofqdeujb/acfr-2022.pdf
3799
Louisiana
LA
Louisiana
State
2022
Motion Picture Production Tax Credit
Film, TV, and/or media
LRS 47:6007
State of Louisiana
Income Tax
Tax Credit
Tax Credits previously granted, but later disallowed pursuant to the provisions of LRS 47:6007 may be recovered by the secretary of the Department of Revenue through any collection remedy authorized by LRS 47:1561.
$130,565,346
$0
$130,565,346
(none)
https://www.doa.la.gov/media/ofqdeujb/acfr-2022.pdf
3800
Louisiana
LA
Louisiana
State
2022
Rehabilitation of Historic Structures
Historic Preservation
LRS 47:6019
State of Louisiana
Income Tax; Franchise Tax; Individual Income Tax; Fiduciary Income Tax
Tax Credit
(no provisions for recapture)
$80,342,821
$0
$80,342,821
(none)
https://www.doa.la.gov/media/ofqdeujb/acfr-2022.pdf
3801
Louisiana
LA
Louisiana
State
2022
Procurement Processing Company Rebate
Business attraction/retention/expansion
LRS 47:6351
State of Louisiana
Sales and Use Tax
Tax Rebate
If after a rebate has been paid, and it is determined that certain items did not constitute new taxable sales, the amount rebated for those items shall be recaptured from the company, subject to the prescriptive period set forth in LRS 47:1561.2.
$40,125,783
$0
$40,125,783
(none)
https://www.doa.la.gov/media/ofqdeujb/acfr-2022.pdf
3802
Louisiana
LA
Louisiana
State
2022
Cooperative Endeavor Agreements for Tax Increment Financing (TIF) Districts
General Economic Development
LRS 33:9020 through 9039
State of Louisiana
Sales Tax
Tax Increment Financing (TIF)
(no provisions for recapture)
$13,855,871
$0
$13,855,871
(none)
https://www.doa.la.gov/media/ofqdeujb/acfr-2022.pdf
3803
Louisiana
LA
Louisiana
State
2022
Tax Equalization Program
Manufacturing development
LRS 47:3201-3205
State of Louisiana
Corporate Franchise Tax; Corporate Income Tax; Sales and Use Tax
Tax Exemption
Written notice of violations of the terms of the contract are given to the contracted company. If the violations are not corrected within 90 days, any remaining portions of the exemption from tax granted under the contract may be terminated.
$4,503,247
$0
$4,503,247
(none)
https://www.doa.la.gov/media/ofqdeujb/acfr-2022.pdf
3804
Louisiana
LA
Louisiana
State
2022
Retention and Modernization Tax Credit
Business attraction/retention/expansion
LRS 51:2399.1 through 51:2399.6
State of Louisiana
Individual Income Tax; Corporate Income Tax; Corporate Franchise Tax
Tax Credit
(no provisions for recapture)
$2,892,000
$0
$2,892,000
(none)
https://www.doa.la.gov/media/ofqdeujb/acfr-2022.pdf
3805
Louisiana
LA
Louisiana
State
2022
Exemption for Manufacturing Establishments (Industry Assistance) Program
Manufacturing development
LRS 47:4301-4306
State of Louisiana
Corporation Franchise Tax; Income Tax; Sales and Use Tax
Tax Exemption; Tax Rebate
A contract may be canceled upon review of an audit that uncovered a violation of the contract or the need for the exemption or the grounds for the exemption are no longer applicable. The state shall give notice in writing and any remaining portion of the exemption granted may be canceled.
$1,250,291
$0
$1,250,291
(none)
https://www.doa.la.gov/media/ofqdeujb/acfr-2022.pdf
3806
Louisiana
LA
Louisiana
State
2022
Musical and Theatrical Production Income Tax Credit
General Economic Development
LRS 47:6034
State of Louisiana
Individual Income Tax; Corporate Income Tax
Tax Credit
Credits previously granted to a taxpayer but later disallowed by the LED may be recovered through any collection remedy authorized by LRS 47:1561.
$1,246,968
$0
$1,246,968
(none)
https://www.doa.la.gov/media/ofqdeujb/acfr-2022.pdf
3807
Louisiana
LA
Louisiana
State
2022
New Market Tax Credit
Capital investment
LRS 47:6016
State of Louisiana
Corporate Income Tax; Corporate Franchise Tax; Individual Income Tax
Tax Credit
If a company fails to maintain qualified lowincome community investments in the state in an amount at least equal to the amount used in calculating the credits issued, then the credits awarded can be recaptured.
$54,067
$0
$54,067
(none)
https://www.doa.la.gov/media/ofqdeujb/acfr-2022.pdf
3808
Louisiana
LA
Louisiana
State
2022
Sound Recording Investor Tax Credit
Music, arts, or recreation
LRS 47:6023
State of Louisiana
Income Tax
Tax Credit
If the funds for which an investor receives credits are not invested in and expended with respect to a state-certified production within a certain time period, then the investor's state income tax shall be increased by such amount necessary for the recapture of the credits. Credits previously granted to a taxpayer, but later disallowed, may be recovered by the secretary of the Department of Revenue by any collection remedy authorized by LRS 47:1561.
$26,596
$0
$26,596
(none)
https://www.doa.la.gov/media/ofqdeujb/acfr-2022.pdf
3809
Louisiana
LA
Orleans Parish School Board
School District
2022
City of New Orleans Restoration Tax Abatement Program
General Economic Development
(not specified)
City of New Orleans, Louisiana
Property Tax
Tax Abatement
(not specified)
$109,122
$0
$109,122
(none)
https://docs.google.com/viewer?url=https://nolapublicschools.com/documents/audit-report-for-the-fiscal-year-ended-june-30-2022/download?p=1
3810
Louisiana
LA
St. Tammany Parish School Board
School District
2022
Restoration Tax Abatement Program (RTA)
General Economic Development
(not specified)
State of Louisiana
Property Tax
Tax Abatement
(not specified)
$243,563
$0
$243,563
(none)
https://resources.finalsite.net/images/v1674665397/stpsborg/vqtqg0xsxvcv9fh7umca/FY22AnnualComprehensiveFinancialReport.pdf
3811
Louisiana
LA
St. Tammany Parish School Board
School District
2022
Industrial Tax Exemption Program (ITEP)
Manufacturing development
(not specified)
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$211,769
$0
$211,769
(none)
https://resources.finalsite.net/images/v1674665397/stpsborg/vqtqg0xsxvcv9fh7umca/FY22AnnualComprehensiveFinancialReport.pdf
3812
378