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2017 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:287.752 - Tax credit for employment of first-time nonviolent offenders

Universal Citation: LA Rev Stat § 47:287.752 (2017)
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§287.752. Tax credit for employment of first-time nonviolent offenders

            A. There shall be a credit against the tax liability due under this Chapter, as provided in this Section, for each taxpayer who provides full-time employment to an individual who has been convicted of a first-time nonviolent offense.

            B.(1) The credit shall be one hundred forty-four dollars per taxable year per eligible employee.

            (a) Only one credit is allowed per taxable year per employee.

            (b) The credit may be received for a maximum of two years per employee.

            (2) The credit shall be available upon certification by the employee's probation officer that the employee has successfully completed a court-ordered drug treatment/rehabilitation program or any other court-ordered program and has worked one hundred eighty days full-time for the employer seeking the credit.

            (3)(a) The form for applying for the credit shall be determined by the Department of Revenue and such form shall contain a signed statement executed by both employer and employee certifying the employee’s active full-time work status at the time the credit is taken.

            (b) The secretary of the Department of Revenue shall promulgate such rules and regulations as may be deemed necessary to carry out the purposes of this Section.

            C. As used in this Section, the following terms shall have the following meanings:

            (1) "Eligible employee" and "employee" mean an individual convicted of a first-time nonviolent offense.

            (2) "Full-time employment" means working a minimum of thirty hours per week.

            (3) "Nonviolent offense" means an offense that is not defined as a "crime of violence" pursuant to R.S. 14:2(B).

            D. The credit provided for pursuant to the provisions of this Section shall terminate and shall have no effect beginning January 1, 2020.

            Acts 1994, 3rd Ex. Sess., No. 104, §1; Acts 1997, No. 658, §2; Acts 2001, No. 1032, §15; Acts 2005, No. 285, §1, eff. June 29, 2005, for tax years beginning on and after Jan. 1, 2005; Acts 2016, 1st Ex. Sess., No. 29, §2; Acts 2017, No. 400, §§1, 4, eff. June 26, 2017; Acts 2017, No. 403, §2, eff. June 26, 2017.

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