Louisiana Administrative Code

A. Applicant Experience. The office shall award points based upon the applicant’s experience, technical ability, financial wherewithal in successfully deploying and providing broadband service, and the matching funds percentage of the total cost of the project. For experience, th…

A. The Corporate Tax Apportionment Program (the “program”) extends the single sales factor computation for corporate income and franchise tax purposes utilized by manufacturers and merchandisers to other qualified business sectors. The secretary (“secretary”) of the Louisiana Dep…

A. The secretary may invite a business to participate in the program, upon determining the business meets all of the following criteria: 1. at least 50 percent of the total annual sales of the business from its Louisiana site or sites is to out-of-state customers or buyers, or to…

A. Contract. The secretary shall determine the terms and conditions of the contract, including performance obligations. B. Approval 1. The secretary may request approval of the contract by the Joint Legislative Committee on the Budget upon determining that: a. the business meets …

A. Upon application by a qualified business, and LED’s determination that the business continues to meet eligibility requirements and contract performance obligations, the secretary may renew the contract for an additional period of up to 20 years. LED shall submit a copy of the …

A. The qualified business must submit certification (signed by a key employee of the business) that it continues to meet all eligibility requirements of the program as well as all performance obligations of the contract by September 1 of each year unless the contract designates a…

A. If any Section or provision of this Chapter is held invalid, such invalidity shall not affect other provisions of this Chapter. Any provision of this Chapter that is in conflict with R.S. 51:4401 or any other statute will be invalid and will be severable.

A. The purpose of this memorandum is to establish a policy for the reporting of all taxable compensation provided to employees, withholding of applicable amounts to meet the employee's tax liability associated with the taxable compensation, to provide guidelines for establishing …

A. For purposes of this memorandum the following definitions shall apply. Compensation―includes wages, salaries, bonuses, tips, commissions, fringe benefits, termination or severance pay, commission, per diem, and any and all similar items. Fair Market Value (FMV)―that amount of …

A. It shall be the policy of the state of Louisiana to report all taxable compensation and withhold all applicable taxes for such compensation as required by the Internal Revenue Code on each scheduled pay period. B. Effective July 1, 1989 for calendar year 1989 and for each cale…

A. Each board, commission, department, agency, institution or office must develop a plan each calendar year delineating those conditions under which an employee shall receive any compensation other than salary, wages, per diem for board members and those benefits provided by the …

A. Payments to employees in accordance with General Travel Regulations―PPM Number 49 for reimbursement of actual business travel expenses shall be treated as a noncompensation item.

A. For purpose of computing taxable compensation, the provisions of an employment contract, or state law fixing the terms of employment cannot be considered in determining if fringe benefits are intended as compensation.

A. The general valuation rule will be FMV. Taxable cash compensation items, regardless of source, are to be reported and withheld at the dollar value paid. Taxable inkind noncash compensation, including fringe benefits, are to be included at FMV of the property transferred, exclu…

A. The general rules of evaluation to be used in determining if and when a fringe benefit is exempt from inclusion as taxable compensation are as follows. 1. Meals a. The value of meals furnished to an employee by and on behalf of the state will be excludable from the employee's …

A. The Energy Policy Act of 1992 amended the Internal Revenue Code provisions on taxing employer provided transportation benefits. Under these provisions, employer provided parking in a public parking facility valued up to $175 per month may be excluded from taxable income. Any a…

A. The Competitive Projects Payroll Incentive Program (the “program”) provides an incentive rebate of up to 15 percent of a participating company’s new payroll. The secretary (“secretary”) of the Louisiana Department Economic Development (“LED”) may invite businesses who meet the…

A. The secretary may invite a business to participate in the program, upon determining the business meets all of the following criteria: 1. at least 50 percent of the total annual sales of the business from its Louisiana site or sites is to out-of-state customers or buyers, or to…

A. Contract. The secretary shall determine the terms and conditions of the contract, including the term, rebate rate, maximum rebate amount, performance obligations and the consequences of any failure to perform such obligations. B. Approval 1. The secretary may request approval …

A. Upon application by a qualified business, and LED’s determination that the business continues to meet eligibility requirements and contract performance obligations, the secretary may renew the contract for an additional period of up to five years. LED shall submit a copy of th…

A. The qualified business must submit certification (signed by a key employee of the business) that it continues to meet all eligibility requirements of the program as well as all performance obligations of the contract by September 1 of each year unless the contract designates a…

A. If any Section or provision of this Chapter is held invalid, such invalidity shall not affect other provisions of this Chapter. Any provision of this Chapter that is in conflict with the statutory provisions of this program or any other statute will be invalid and will be seve…

A. The Corporate Headquarters Relocation Program (the “program”) provides a rebate equal to 25 percent of a participating company’s relocation costs when they relocate or expand their headquarters within Louisiana. The secretary (“secretary”) of the Louisiana Department Economic …

A. The secretary may invite a business to participate in the program, upon determining the business meets all of the following criteria: 1. the business is relocating a headquarters to Louisiana or is expanding headquarters in Louisiana; 2. the secretary determines that participa…

A. Contract. The secretary shall determine the terms and conditions of the contract, including but not limited to, scope of the project, performance obligations, determination of qualifying relocation costs, and the maximum amount of qualifying relocation costs eligible for the r…

A. The qualified business must provide LED with a cost report detailing all relocation costs upon completion of the relocation or expansion. LED will review the cost report and certify a dollar value of relocation expenditures eligible for the rebate. LED may require an audit of …

A. If any Section or provision of this Chapter is held invalid, such invalidity shall not affect other provisions of this Chapter. Any provision of this Chapter that is in conflict with the statutory provisions for this program or any other statute will be invalid and will be sev…

A. This Policy and Procedure Memorandum rescinds Policy and Procedure Memorandum Number 50 that was promulgated September 2014. B. For executive branch agencies that hire attorneys under professional services contracts controlled by Chapter 17 of Title 39 of the Louisiana Revised…

A.1. R.S. 39:1561 authorizes the commissioner of administration, or his/her designee, to consider and decide all matters of policy relative to professional, personal, consulting and social services, and to audit and review the implementation of regulations, and policy determinati…

A. To control costs, to increase efficiencies and to insure quality and standard billing practices, in addition to all legal requirements, any agency that contracts for attorney services under Title 39 of the Louisiana Revised Statutes, shall, by January 1, 2015, institute case h…

A. This policy shall apply to all new contracts by reference entered into on or after September 20, 2014, and shall remain in existence after January 1, 2015, when the Office of Contractual Review is merged into the Office of State Procurement.

A. The DOA is currently conducting a pilot program regarding a web-based electronic billing platform for the submission and review of attorney bills by executive branch agencies. Until the pilot program is concluded, no executive branch agency at the department level shall pursue…

A. The competitive projects tax exemption program provides an ad valorem property tax exemption for the facility of an eligible business. The secretary of the department economic development (“LED”) or a local governmental entity listed in R.S. 47:4353 may invite targeted non-man…

A. A contract for the program is available for projects located in parishes which have agreed to participate in the program. B. A parish is eligible to participate in the program upon approval by all of the following local governmental entities: 1. the parish governing authority;…

A. At the invitation of the secretary or a local governmental entity of a participating parish, a business may apply for participation in the program by submitting certified statements and substantiating documents as required by LED. B. The secretary or a local governmental entit…

A. Contract. The secretary shall determine the terms and conditions of the contract, including the term, performance obligations, monitoring by the department, reporting by the business, auditing of contract performance and the consequences of any failure to perform such obligati…

A. The qualified business must submit certification (signed by a key employee of the business) that it continues to meet all eligibility requirements of the program as well as all performance obligations of the contract by April 1 of each year. A company’s failure to submit the a…

A. Pursuant to R.S. 39:1706, the chief procurement officer for the state of Louisiana may provide personnel and services to public procurement units, and may charge fees to receiving units for same. The chief procurement officer of the state of Louisiana may also charge fees to d…

A. As part of all cooperative contracts it shall be the policy of the Office of State Procurement to provide information and assistance to facilitate their use statewide and to recoup those costs as authorized under R.S. 39:1706(E) by contracting directly with vendors to recover …

A. The fee shall be contractual and may be negotiated, and should be a minimum of 1 percent of a vendor’s net aggregate sales under its statewide contract unless agreed to otherwise, or as set forth below. B. For the subset of statewide contracts whose annual usage by cooperative…

A. Nothing in this policy shall prevent the Office of State Procurement from modifying the fee where the best interests of the state are served or from devising and contracting for additional or alternate methods of recouping costs associated with cooperative purchasing opportuni…

A. The purpose of this Chapter is to implement the Small Business Innovation Retention Fund Program as established by R.S. 51:2401. B. This Chapter shall be administered to achieve the following purposes: 1. to support and retain Louisiana jobs in STEM and other high-tech industr…

A. Terms not otherwise defined in this Chapter shall have the same meaning given to them in R.S. 51:2401, unless the context clearly requires otherwise. B. In this Chapter, the following terms shall have the meanings provided herein, unless the context clearly indicates otherwise…

A. The following general principles will direct the administration of the program. 1. Awards are not be considered as an entitlement for companies, and the secretary has the final authority to determine whether or not each particular applicant is eligible and meets the criteria o…

A. Eligible applicants for the benefits of this program shall be Louisiana small businesses that receive a Federal Notice of Award on or after June 15, 2022.

A. LED will provide a standard application form which applicants will be required to use to apply for assistance under this program. The application form will contain, but not be limited to, the following: 1. business name; 2. contact person and their title; 3. business physical …

A. LED will consider various factors when determining which applications will be funded. Among the factors which may be taken into consideration are the following; 1. disbursing of funding statewide; 2. availability of funding; and 3. best interests of the state.

A. In the event LED determines that an applicant is eligible, funding is available and a grant would be appropriate, a grant letter will be issued, specifying the amount, the terms and conditions of the grant. B. Grant funds will be disbursed to the approved applicants as follows…

A. The 2016 Louisiana Farm Recovery Grant Program is hereby established. B. The 2016 Louisiana Farm Recovery Grant Program provides a 100 percent grant to agricultural producers for working capital expenses related to the 2017 planting year for the purpose of aiding in the recove…

A. An agricultural producer experiencing a 2016 flood related loss shall be eligible to receive money from the 2016 Louisiana Farm Recovery Grant Program upon meeting all of the following requirements. 1. The farm upon which a loss occurred must be located in one of the following…