LAtax_creditpct_of_payroll

Emerging Jobs Creation Program

EJCP · Louisiana

Summary

Tiered tax credit (15% or 20%) on payroll for emerging-company job creation with Louisiana-resident worker and wage requirements.

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

Tiers (2)

#NameBenefitMin jobsMin investmentMin wageMax annual
1EJCP Standard Rate100.00% of avg
2EJCP Enhanced Rate120.00% of avg

Hard requirements (1)

  • min_new_jobsEmerging Jobs Creation Program requires at least 25 new jobs

Preference / tiering rules (1)

  • min_new_jobsMinimum 5 new jobs must be filled by Louisiana residents

NAICS industries (0)

Any.

Geo zones (1)

  • statewide · Statewide (emerging job creation projects)

Tags (3)

  • requires_application: true
  • min_jobs: 25
  • resident_requirement: 5_la_residents

Tax bases

  • corporate_income_taxprimary

Source

https://www.opportunitylouisiana.gov/incentives
LA RS 47:6001-6047
Last verified: 2026-04-22