Ranked as the nation’s No. 1 workforce training program eight years running, LED FastStart provides customized talent recruitment, screening and workforce training solutions — all at no cost to eligible companies.

Recognized nationally for its innovation, effectiveness and flexibility, the program tailors solutions to meet a company’s immediate and long-term workforce needs. Each unique program package is crafted with a specific business in mind, ensuring trained professionals are prepared and ready for work on day one.

The Louisiana Industrial Ad Valorem Tax Exemption Program (ITEP) is an original state incentive program which offers an attractive tax incentive for manufacturers within the state. With local approval, the program provides up to a 80% property tax abatement for an initial term of up to five years and the option to renew for up to five additional years at up to 80% property tax abatement on a manufacturer’s qualifying capital investment related to the manufacturing process.

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.

Also known as the EZ Program, Enterprise Zone provides income and franchise tax credits to a new or existing Louisiana business. In order to qualify, business must create permanent, net new full-time jobs and hire at least 50% of those net new jobs from one of the state’s targeted groups.

Program benefits include:

• Either a one-time $3,500 or $1,000 tax credit for each net new job
• Rebate of state sales and use taxes paid on qualifying materials, machinery, furniture, and/or equipment purchased or a 1.5% refundable investment tax credit on the total capital investment, excluding tax exempted items—rebate shall not exceed $100,000 per net new job

The refundable Digital Interactive Media and Software Development tax credit is the strongest of its kind in the nation. Using this, software development companies of all sizes gain a competitive edge with no cap or minimum requirement for entry.

The Tax credit can be applied to state income tax liability and the state will refund any overages OR applicants can opt for 85% of the value earned as a rebate any time during the year.

Incentive benefits include:

• 25% tax credit on qualified payroll for in-state labor and 18% for qualified production expenditures—with no cap and no minimum requirement

The Research and Development Tax Credit encourages existing businesses with operating facilities in Louisiana to establish or continue research and development activities within the state.

Incentive benefits include:

• Provides up to a 30% tax credit on qualified research expenditures incurred in Louisiana — with no cap and no minimum requirement

Louisiana’s Angel Investor Tax Credit (AITC) encourages accredited investors to invest in early stage, small wealth-creating Louisiana businesses that seek startup and expansion capital.

The Louisiana Innovation Retention Grant program (IRG) provides supplementary state support for research-focused Louisiana small businesses that have previously received a federal Small Business Innovation Research (SBIR)/Small Business Technology Transfer (STTR) grant. The program, which was established by the Louisiana Legislature in 2022, seeks to:

• Help Louisiana retain STEM start-up companies and their talented workers;
• Demonstrate the state’s support for business innovation by supplementing the federal research dollars received by Louisiana small businesses;
• Increase the investment in research conducted during Phase I of the federal SBIR program, making Louisiana small businesses more competitive in the competition for Phase II funds;
• Encourage the establishment and growth of high-quality, locally owned and operated technology businesses throughout the state.

Opportunity Zones are a community development program established by Congress in the Tax Cuts and Jobs Act of 2017. This federal capital gains tax incentive program is designed to drive long-term investments to low-income communities. The law provides a federal tax incentive for investors to re-invest their capital gains into Opportunity Funds, which are specialized vehicles dedicated to investing in designated low-income areas.

The Restoration Tax Abatement (RTA) program provides an up-to ten-year abatement of property taxes (ad valorem) on renovations and improvements of existing commercial structures and owner-occupied residences located within economic development districts, downtown development districts, historic districts and opportunity zones.

Louisiana’s Motion Picture Production Tax Credit provides up to a 40% tax credit on total qualified in-state motion picture production expenditures, including resident and non-resident labor.

Incentive benefits include:

• Up to a 40% tax credit (25% base credit, 10% increase for Louisiana screenplay productions, 5% increase if outside of New Orleans MSA)
• $50,000 minimum in-state expenditure requirement for Louisiana screenplay productions
• $300,000 minimum in-state expenditure requirement on all other eligible productions

Whether you are launching a national or international concert tour, staging a new theatrical production, or a local non-profit hosting a series of performances over a twelve-month period, the Live Production Incentive Program, statutorily known as the Musical and Theatrical Production Income Tax Credit, will help you hit your mark.

The Entertainment Job Creation Program provides a tax credit on annual W2 wages to approved entertainment companies (known as a Qualified Entertainment Company or “QEC”) that create well-paid jobs for Louisiana residents.

The Music Job Creation Program provides a tax credit on annual W2 wages to music industry related companies (known as a Qualified Music Company or “QMC”) that create well-paid jobs for Louisiana residents.

The Sound Recording Incentive Program, statutorily known as Sound Recording Investor Tax Credit, provides an 18% tax credit for sound recording projects made in the State of Louisiana. Louisiana also offers some of the world’s finest talent and recording studios to complement the attractive financial benefits of recording in state. Sound recording investor tax credits are issued as rebates.

LED’s Small and Emerging Business Development (SEBD) Program provides the managerial and technical assistance training needed to grow and sustain a small business.

• Provides for developmental assistance, including entrepreneurial training, marketing, computer skills, accounting, business planning, and legal and industry-specific assistance
• Consideration for bidding on select products or services purchased by state agencies
• SEBD Intermediaries provide a free needs assessment and assistance with accessing other program benefits

Louisiana’s Motion Picture Production Tax Credit provides up to a 40% tax credit on total qualified in-state motion picture production expenditures, including resident and non-resident labor.

Incentive benefits include:

• Up to a 40% tax credit (25% base credit, 10% increase for Louisiana screenplay productions, 5% increase if outside of New Orleans MSA)
• $50,000 minimum in-state expenditure requirement for Louisiana screenplay productions
• $300,000 minimum in-state expenditure requirement on all other eligible productions