LAC 13:I.1125. Prohibited Incentives

A. A qualified employer that enters into a contract under this Chapter shall not be eligible to receive the other credits or exemptions provided for in the following provisions of law except as provided for in R.S. 51:2456(B): 1. R.S. 47:34 (tax credit for generation of new jobs in Louisiana); 2. R.S. 47:38 and 287.757 (income tax credit for conversion of vehicles to alternate fuel usage); 3. R.S. 47:4301 through 4306 (Industry Assistance Program―income tax, corporate franchise tax, state sales tax, and excise tax exemptions for manufacturing establishments); 4. R.S. 47:6004 (employer credit for employment of previously unemployed person); 5. R.S. 47:6009 (Louisiana basic skills training tax credit-income tax credit); 6. R.S. 47:6010 (employer income tax credit for employee alcohol and substance abuse treatment programs); 7. R.S. 51:1787 (Enterprise Zone Program―incentives tax exemption from sales and use tax materials to be used in the construction of a building and for machinery and income tax credit for each employee in an enterprise zone); 8. R.S. 47:287.748 (re-entrant jobs credit for formerly incarcerated employees―corporate income tax); 9. R.S. 47:287.749 (corporate income tax credit for new jobs); 10. R.S. 47:287.753 (neighborhood assistance income tax credit); 11. R.S. 51:2351 et seq. (Technology Commercialization Credit and Jobs Program).