Louisiana § RS 51:2458 - Employers receiving rebates not eligible to receive certain other tax credits and exemptions
Full text of Louisiana Louisiana Civil Code § RS 51:2458 — Employers receiving rebates not eligible to receive certain other tax credits and exemptions, with citation guidance and answers to common questions.
§ RS 51:2458. Employers receiving rebates not eligible to receive certain other tax credits and exemptions
Notwithstanding any other provision of law and except as provided in R.S. 51:2456(B), a qualified employer who receives a rebate pursuant to the provisions of this Chapter shall not be eligible to receive the other credits or exemptions provided for in the following provisions of law in connection with the activity for which the rebate was received:
(1) R.S. 47:34 (tax credit for generation of new jobs in Louisiana).
(2) Repealed by Acts 2009, No. 469, §2, eff. July 9, 2009.
(3) R.S. 47:4301 through 4306 (contracts for tax exemption for manufacturing establishments by Board of Commerce and Industry).
(4) R.S. 47:6004 (employer credit for employment of previously unemployed person).
(5) R.S. 47:6009 (Louisiana basic skills training tax credit -- income tax credit).
(6) R.S. 47:6010 (employer income tax credit for employee alcohol and substance abuse treatment programs).
(7) R.S. 51:1787 (incentives tax exemption from sales and use tax materials to be used in the construction of a building and for machinery and income tax credit for each employee in enterprise zone).
(8) R.S. 47:287.748 (re-entrant jobs credit for formerly incarcerated employees -- corporate income tax).
(9) R.S. 47:287.749 (corporate income tax credit for new jobs).
(10) R.S. 47:287.753 (neighborhood assistance income tax credit).
(11) An employer shall not receive any other nondiscretionary statutory incentive administered by Louisiana Economic Development for any payroll expenditures for which the employer has received a credit pursuant to this Section.
Acts 1995, No. 1238, §1, eff. July 1, 1995; Acts 1996, 1st Ex. Sess., No. 39, §1, eff. May 7, 1996; Acts 2002, 1st Ex. Sess., No. 153, §1, eff. May 1, 2002; Acts 2009, No. 469, §2, eff. July 9, 2009; Acts 2017, No. 386, §3, eff. June 23, 2017.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 51:2458
What does Louisiana Civil Code § RS 51:2458 cover?
Section RS 51:2458 ("Employers receiving rebates not eligible to receive certain other tax credits and exemptions") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 51:2458?
A common citation format is "Louisiana Civil Code § RS 51:2458" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 51:2458 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.