Enterprise Zone
Overview
The Enterprise Zone, or 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.
- Unemployable by traditional standards.
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.
Note: Employees must be 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 in to 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 the application.
Related Content
Forms with an asterisk (*) may also be filled out online through FastLane.
- EZ Facts (188KB)
- EZ FAQs (282KB)
- EZ Timeline (269KB)
- EZ Fee Sheet (28KB)
- EZ Application Packet (158KB)
- EZ Application Form* (362KB)
- EZ Disclosure Authorization Form (38KB)
- EZ Affidavit of Final Cost (199KB)
- EZ Project Completion Report (42KB)
- Census Track/Block Group Data (286KB)
- EZ Qualification Certification (282KB)
- EZ Sample Board Resolution (68KB)
Employee Certification Forms:
- EZ Employee Certification Baseline Employment Average (171KB)
- EZ Employee Certification Instructions (87KB)
- EZ Employee Certification Report – Calculation (174KB)
- EZ Employee Certification Summary Form (64KB)
- EZ Employee Screening Questionnaire Form (48KB)
- EZ New Employee Listing Form (26KB)
- EZ Part-Time Employees (61KB)
Amendments to Current Contracts:
- EZ Adding Affiliates for Investment Tax Credit (264KB)
- EZ Adding Affiliates for Sales/Use Tax Credit (264KB)
- EZ Adding Owners (264KB)
- EZ Change in LLC Members Form (41KB)
- EZ Change in Ownership Form (265KB)
- EZ Change in Name Form (41KB)
- EZ Contract Termination Form (265KB)
Louisiana Department of Revenue Forms:
- Rebate on State Sales/Use Taxes Paid (45KB)
- State Sales Tax Rebate Instructions (72KB)
- State Sales/Use Tax Rebate Worksheet (54KB)
- Schedule A Form (69KB)
- Schedule B Form (69KB)
- Schedule C Form (59KB)
- Schedule CA Form (69KB)
To determine the Census Track/Block Group, or 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
