LAtax_rebatepct_of_payrollrefundable

Quality Jobs Program

QJ · Louisiana

Summary

Up to 6% cash rebate on payroll for new jobs for 10 years. Stacks with ITEP. Requires state approval and employee count verification.

Benefit

Percentage
Flat
Duration
10 years
Max annual
(taxpayer)
Max total
(taxpayer)
Carryforward

Program metadata

Distribution
taxpayer_earned
Claimant subject
business
Refund/transfer election
refundable_only
Program family
Effective
Sunset
Application deadline
Transfer discount

Tiers (1)

#NameBenefitMin jobsMin investmentMin wageMax annual
1QJ Standard

Hard requirements (2)

  • max_existing_employeesBusiness must have 50 or fewer employees prior to new hiring
  • min_new_jobsMust create at least one new job

Preference / tiering rules (0)

None.

NAICS industries (0)

Any.

Geo zones (1)

  • statewide · Statewide (all Louisiana parishes)

Tags (2)

  • requires_application: true
  • stacks_with: ITEP,RDC,EZ

Tax bases

  • corporate_income_taxprimary

Source

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