Louisiana Quality Jobs Rebate

Louisiana Quality Jobs Rebate The Quality Jobs (QJ) program provides a cash rebate to companies that create well-paid jobs and promote economic development in Louisiana: Up to a 6% rebate on annual payroll expenses for up to 10 years and either a state sales/use tax rebate on capital expense or a 1.5% project facility expense rebate for qualifying expenses. *The program sunsets 6/30/2025. No new advances are accepted after 6/30/2025.* Contact Us Eligibility Energy Technology, Food Technology, Advanced Materials, Headquarters of Multi-State Businesses, Aircraft MROs or Oil & Gas Field Service. OR Must have at least 50% of annual sales out-of-state and/or to in-state customers or buyers if the product or service is resold by the purchaser to an out-of-state customer or buyer or to the federal government. OR The employer is a business that spends fifty percent or more of its time performing services for its out-of-state parent company. These services include but are not limited to technology, order management, distribution center operation, or overall operations support. OR Employer is located in a parish that is within the lowest 25% of parishes based on per capita income: lowest 25% of parishes based on per capita income – 2010 lowest 25% of parishes based on per capita income – 2020  (Use the 2020 listing for Advance Notifications filed on or after July 1, 2023) The following employers or persons shall not be eligible to participate in the program Retail employers identified by NAICS Code Sections 44 and 45 Business associations and professional organizations identified by NAICS Code 8139 State and local government enterprises Real estate agents, operators and lessors Automotive rental and leasing Local solid waste disposal, local sewage systems and local water systems businesses Employers engaged in the gaming industry identified by NAICS Code sections 713210 and 721120 Attorneys All businesses identified by NAICS Code 5613 Nonprofit organizations, unless the department determines that the new direct jobs created by the organization would have a significant impact on Louisiana Professional service firms are ineligible except for the case in which at least 50% of its services are provided for out-of-state customers or for a multi-state (parent) company Construction companies are ineligible except for the case in which it is the corporate headquarters of a multi-state business or can demonstrate that at least 50% of its sales are to out-of-state customers Medical professionals are ineligible except for those engaged in biomedical or biotechnology, servicing rural hospitals, or those in which at least 50% of its patient base is from out-of-state. Job and Payroll Requirements for Eligibility 50 or fewer employees state-wide prior to the start date of the contract, an employer must create at least 5 new direct jobs with new direct job annual payroll of at least $225,000 51 or more employees state-wide prior to the start date of the contract, an employer must create at least 15 new direct jobs with new direct job annual payroll of at least $675,000 These jobs must be full time, (full-time employees — working 30 hours or greater per week) Provide a basic healthcare plan that is in compliance with federally mandated healthcare requirements or, if no federally mandated healthcare requirements exist, shall be determined to have a value of at least one dollar and twenty-five cents per hour. Coverage must become effective no later than the first day of the month 90 days after the date of hire Minimum Wage Requirement The minimum wage requirement for new direct jobs are: 4% rebate: $18/hour 6% rebate: $21.66/hour Program Statutes & Rules All incentive program rules are in the Louisiana Administrative Code maintained by the Office of the State Register. View the  Quality Jobs Statutes View the  Quality Jobs Rules