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LAtax_creditflat_per_job

Enterprise Zone Program

EZ · Louisiana

Summary

$3,500 or $1,000 per new job (varies by industry) in designated enterprise zones. Optional: state sales/use tax rebate on capital OR 1.5% investment credit (not both). Primary per-job benefit seeded; secondary bundle deferred.

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
1EZ Targeted Industries—————
2EZ Other Industries—————

Hard requirements (2)

  • zone_typeBusiness must be located within a designated Louisiana Enterprise Zone
  • min_new_jobsMust create at least one new permanent job

Preference / tiering rules (0)

None.

NAICS industries (0)

Any.

Geo zones (1)

  • enterprise_zone — · Louisiana Designated Enterprise Zones

Tags (3)

  • requires_application: true
  • industry_tiered: true
  • deferred_secondary_bundle: true

Tax bases

  • corporate_income_taxprimary

Source

https://www.opportunitylouisiana.gov/incentives
LA RS 47:6001-6047
Last verified: 2026-04-22
Paired-bundle OR-choice (sales tax vs. investment credit) deferred pending component_group_selection validation.