LAC 13:I.1717. Limits to Amount of Tax Exemption

A. The total amount of tax exemptions that can be granted to any single applicant shall be reasonably proportionate to the amount that shall be granted to other applicants based upon each applicant’s total number of employees in Louisiana and amount of capital investment in Louisiana, provided that the wages for each job must equal or exceed the average wage paid in the parish or parishes of business operation of the applicant. Exceptions may be made if the department determines and recommends to the Board of Commerce and Industry that an additional amount of exemption will materially improve the viability and stability of the applicant's operation in Louisiana as measured by jobs created or retained and capital investment in Louisiana.