Chapter

General Provisions

La. R.S. 47:5001— GENERAL PROVISIONS
La. R.S. 47:5002— Repealed by Acts 2001, No. 1185, 8, eff. July 1, 2001.
La. R.S. 47:5003— Repealed by Acts 2001, No. 1185, 8, eff. July 1, 2001.
La. R.S. 47:5004— Repealed by Acts 2001, No. 1185, 8, eff. July 1, 2001.
La. R.S. 47:5005— Repealed by Acts 2001, No. 1185, 8, eff. July 1, 2001.
La. R.S. 47:5006— Repealed by Acts 2001, No. 1185, 8, eff. July 1, 2001.
La. R.S. 47:5007— Repealed by Acts 2001, No. 1185, 8, eff. July 1, 2001.
La. R.S. 47:5008— Repealed by Acts 2001, No. 1185, 8, eff. July 1, 2001.
La. R.S. 47:5009— Repealed by Acts 2001, No. 1185, 8, eff. July 1, 2001.
La. R.S. 47:5010— Repealed by Acts 2001, No. 1185, 8, eff. July 1, 2001.
La. R.S. 47:6001— Antique airplanes and certain other aircraft
La. R.S. 47:6002— Urban Land-Banking Law; acquisition of real property
La. R.S. 47:6003— Work-Based Learning Tax Credit
La. R.S. 47:6004— Repealed
La. R.S. 47:6005— Qualified new recycling manufacturing or process equipment and service contracts
La. R.S. 47:6006— Tax credits for local inventory taxes paid
La. R.S. 47:6006.1— Tax credits for taxes paid with respect to vessels in Outer Continental Shelf Lands Act Waters
La. R.S. 47:6007— Motion picture production tax credit
La. R.S. 47:6008— Tax credits for donations made to assist playgrounds in economically depressed areas
La. R.S. 47:6009— Repealed
La. R.S. 47:6010— Repealed by Acts 2015, No. 357, §2, eff. June 29, 2015.
La. R.S. 47:6011— Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
La. R.S. 47:6012— Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
La. R.S. 47:6013— Tax credits for donations made to public schools
La. R.S. 47:6014— Credit for property taxes paid by certain telephone companies; fund
La. R.S. 47:6015— Research and development tax credit
La. R.S. 47:6016— Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
La. R.S. 47:6016.1— Louisiana New Markets Jobs Act; premium tax credit
La. R.S. 47:6017— Tax credits for certain expenses paid by economic development corporations
La. R.S. 47:6018— Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
La. R.S. 47:6019— Tax credit; rehabilitation of historic structures
La. R.S. 47:6020— Angel Investor Tax Credit Program
La. R.S. 47:6020.1— Repealed by Acts 2011, No. 414, §2, eff. July 8, 2011.
La. R.S. 47:6020.2— Repealed by Acts 2011, No. 414, §2, eff. July 8, 2011.
La. R.S. 47:6020.3— Repealed by Acts 2011, No. 414, §2, eff. July 8, 2011.
La. R.S. 47:6020.4— Repealed by Acts 2010, No. 1034, §3.
La. R.S. 47:6021— Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
La. R.S. 47:6022— Digital interactive media and software tax credit
La. R.S. 47:6023— Sound recording investor tax credit
La. R.S. 47:6024— Rural hospital service district cooperative endeavors and joint ventures
La. R.S. 47:6025— Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
La. R.S. 47:6026— Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
La. R.S. 47:6027— Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
La. R.S. 47:6028— Louisiana Youth Jobs Tax Credit Program
La. R.S. 47:6029— Repealed by Acts 2015, No. 357, §2, eff. June 29, 2015.
La. R.S. 47:6030— Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
La. R.S. 47:6031— Louisiana Community Economic Development Act; tax credits; amount; duration; forfeit
La. R.S. 47:6032— Tax credit for certain milk producers
La. R.S. 47:6033— Apprenticeship tax credits
La. R.S. 47:6034— Musical and theatrical production income tax credit
La. R.S. 47:6035— Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
La. R.S. 47:6036— Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
La. R.S. 47:6036.1— Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
La. R.S. 47:6037— Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
La. R.S. 47:6038— Reports; tax incentives administered by Louisiana Economic Development
La. R.S. 47:6039— Repealed
La. R.S. 47:6040— Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
La. R.S. 47:6041— Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
La. R.S. 47:6042— Credits; qualifying foster care charitable organizations
La. R.S. 47:6043— Recycling of oyster shells; restaurant tax credit
La. R.S. 47:6044— Louisiana Fortified Roof Tax Credit Program
La. R.S. 47:6101— Purpose
La. R.S. 47:6102— Definitions
La. R.S. 47:6103— Implementation
La. R.S. 47:6104— Child care expense tax credit
La. R.S. 47:6105— Child care provider tax credit
La. R.S. 47:6106— Credit for child care directors and staff
La. R.S. 47:6107— Business-supported child care
La. R.S. 47:6108— Refundable tax credits
La. R.S. 47:6109— Recapture of credits
La. R.S. 47:6111— Purpose
La. R.S. 47:6112— Definitions
La. R.S. 47:6113— Tax credits for donations made to eligible maternal wellness centers
La. R.S. 47:6114— Registry of maternal wellness centers
La. R.S. 47:6115— Recapture of credits
La. R.S. 47:6116— Rules and regulations
La. R.S. 47:6301— Credit; donations to school tuition organizations
La. R.S. 47:6302— Credit for donations to public schools
La. R.S. 47:6351— Rebates; contracts for certain state sales and use tax rebates