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