Summary
25% credit on at-risk capital invested in certified Louisiana Entrepreneurial Businesses. Claimant is the investor (business entity per RS 47:6020); eligibility rules describe the investee. Annual cap $720K per investor per business; lifetime $1.44M per business.
Benefit
- Percentage
- —
- Flat
- —
- Duration
- —
- Max annual
- — (taxpayer)
- Max total
- — (taxpayer)
- Carryforward
- —
Program metadata
- Distribution
- taxpayer_earned
- Claimant subject
- business
- Refund/transfer election
- none
- Program family
- —
- Effective
- —
- Sunset
- —
- Application deadline
- —
- Transfer discount
- —
Hard requirements (2)
- company_ageInvestor (claimant) must meet SEC Rule 501 accredited-investor criteria
- is_new_to_stateCapital must be invested in a certified Louisiana Entrepreneurial Business (LEB) meeting size and industry criteria
Preference / tiering rules (0)
None.
NAICS industries (0)
Any.
Geo zones (1)
- statewide — · Statewide (certified LEBs across Louisiana)
Tags (3)
- requires_application: true
- claimant_role: investor
- note: Eligibility rules describe investee (certified LEB), not the investor claimant
Tax bases
- corporate_income_taxprimary