Overview

The Enterprise Zone (EZ) program is a jobs incentive program that provides Louisiana income and franchise tax credits to a business hiring at least 35% of net new jobs from one of four targeted groups.

EZs are areas with high unemployment, low income or a high percentage of residents receiving some form of public assistance. A business must create permanent net new jobs at the EZ site. A business is not required to be located in an EZ. A business does not have to invest money, only create additional jobs.

Benefits

Provides a one-time $2,500 credit per new job.

Rebates 4% sales/use tax on materials, machinery, furniture or equipment.

OR

1.5% Refundable Investment Tax Credit can be earned.

Review a sample calculation of benefits in the Related Content section to see how this incentive could apply to your business.

Eligibility

Must create a minimum number of permanent net new jobs at the EZ site and 35% of net new jobs must meet at least one of the following four certification requirements:

• Residency.
• Receiving some form of public assistance.
• Lacking basic skills. A person below the 9th grade proficiency in reading, writing or math.
• Physically challenged.

Specifics outlined within the EZ Facts PDF in the Related Content section.

These jobs must be created upon the start date of the project or of construction, and either:

Increase current workforce by 10% (minimum of 1%) within the first 12 months.

OR

Create a minimum of five net new jobs within the first 24 months.

These jobs must be filled by Louisiana residents - someone living in Louisiana at least 30 consecutive days prior to being hired.

OR

U.S. citizens that become domiciled in Louisiana within 60 days after employment.

Note: Businesses involved with gaming, churches or residential are not eligible.

For comprehensive rules and details on eligibility, please review Related Content below and contact the appropriate administrator.

How to Apply

Log into FastLane and fill out an Advance Notification form. The Advance Notification form must be filed before any hiring, purchasing or construction activity begins.

View the EZ Fee Sheet in Related Content for information on fees associated with application.

Related Content

Forms with an asterisk (*) may also be filled out online through FastLane.

• EZ Facts
• EZ Timeline
• EZ Fee Sheet
• EZ Application Packet
• EZ Application Form*
• EZ Disclosure Authorization Form
• EZ Affidavit of Final Cost
• EZ Project Completion Affidavit
• Census Track/Block Group Data

Employee Certification Forms:

• EZ Employee Certification Instructions
• EZ Employee Certification Report - Calculation
• EZ Employee Certification Summary Form
• EZ Employee Screening Questionnaire Form
• EZ New Employee Listing Form
• EZ Part-Time Employees
• EZ Sample Board Resolution

Amendments to Current Contracts:

• EZ Adding Affiliates for Investment Tax Credit
• EZ Adding Affiliates for Sales/Use Tax Credit
• EZ Adding Owners
• EZ Change in Ownership Form
• EZ Change in Name Form

Louisiana Department of Revenue Forms:

• Rebate on State Sales/Use Taxes Paid
• State Sales Tax Rebate Instructions
• State Sales/Use Tax Rebate Worksheet
• Schedule A Form
• Schedule B Form
• Schedule C Form
• Schedule CA Form
• Sample Calculation of Benefits

To determine the Census Track/Block Group (CT/CB) an employee lives in, visit the U.S. Census Bureau's site here.

Administration

This program is administered by Louisiana Economic Development through the Board of Commerce & Industry.

For information regarding Enterprise Zone rules, contact the program administrators:

Marylyn Friedkin
225.342.9228
friedkin@la.gov

Roshonda Hanible
225.342.5382
roshonda.hanible@la.gov