{"schema_version":1,"layer":"incentives","reviewed_on":"2026-10-26","coverage_note":"Selected state program requirements and a dated operator report. Eligibility, commitments, operator reports and independently verified outcomes have different meanings. No cost per job is calculated.","items":[{"id":"incentive-la-equipment-framework-2026","kind":"incentive_program","subject":"Louisiana equipment exemption and framework approval boundary","state_codes":["la"],"scope":"Statutory eligibility and executive direction with future commitments and approval unknowns. 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Redirect filename25 058 differs from document header26 058.","tier":"A","establishes_status":["program"]}},"details":[{"id":"incentive-la-equipment-framework-2026","html":"

Louisiana equipment exemption and framework approval boundary

Statutory eligibility and executive direction with future commitments and approval unknowns. Eligibility is not benefits.

Status
programLouisiana State Legislature. Source: Publication date not stated. Checked: October 24, 2026. Louisiana Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026. Office of the Governor of Louisiana. Source: Publication date not stated. Checked: October 24, 2026.

Conditional statutory exemption and executive direction, not individual award. Locator: StatuteB; order1through8.

Louisiana equipment basis
Statutory exemption with conditional certification and framework directionLouisiana State Legislature. Source: Publication date not stated. Checked: October 24, 2026. Louisiana Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026. Office of the Governor of Louisiana. Source: Publication date not stated. Checked: October 24, 2026.

Final approved framework and individual contract compliance not established. Locator: Statute and order.

Qualifying attestation
Operator must swear project will create at least50 new direct permanent Louisiana jobs and intends at least200 million dollars new Louisiana capital investment on or after July1 2024 and before July1 2029.Louisiana State Legislature. Source: Publication date not stated. Checked: October 24, 2026.

Future commitments and intent, not actual jobs or investment; two distinct conditions. Locator: StatuteB2.

Purchase date gate
Only purchases on or after July1 2024 eligible.Louisiana State Legislature. Source: Publication date not stated. Checked: October 24, 2026.

Purchase eligibility boundary, not a project certification or operating date. Locator: StatuteB1b.

Tax scope
Eligible state and local sales and use tax purchases and specified development, construction, lease, repair, expansion and renovation expenditures.Louisiana State Legislature. Source: Publication date not stated. Checked: October 24, 2026.

Direct and exclusive qualified project use conditions apply. Not all purchases or every tax. Locator: StatuteA3andB1.

Construction boundary
Specified construction and building materials, site assessment, engineering and design services can qualify.Louisiana State Legislature. Source: Publication date not stated. Checked: October 24, 2026.

Louisiana scope differs from states excluding permanently incorporated construction materials. Conditions still apply. Locator: StatuteA3aixandB1.

Exclusions
Office equipment and supplies, primarily sales or transportation equipment, unlisted immovable incorporated property and tangible property leased or rented one year or less are excluded.Louisiana State Legislature. Source: Publication date not stated. Checked: October 24, 2026.

One year or less is inclusive; no automatic exemption for short rentals. Locator: StatuteA3b.

Agreement terms
Initial20 year agreement; LED may renew for an additional10 years after expiration.Louisiana State Legislature. Source: Publication date not stated. Checked: October 24, 2026.

Discretionary renewal, not guaranteed30 years; agreement lists eligible recipients and may add conditions. Locator: StatuteB3.

Termination collection
Agreement permits termination and state or local tax collection if obligations fail or LED determines facility cannot fulfill them.Louisiana State Legislature. Source: Publication date not stated. Checked: October 24, 2026.

No actual recovery, violation or assessment established. Locator: StatuteB3andB4.

Refund interest
Qualifying overpayment refunds are not entitled to interest under the cited provisions.Louisiana State Legislature. Source: Publication date not stated. Checked: October 24, 2026.

Not an actual refund, savings total or approval. Locator: StatuteC.

Certificate routes
FAQ identifies facility R85010; affiliates or contractors may receive exemption letter or R85015, subcontractors R85015B.Louisiana Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

May qualify only through applicable project and recipient conditions; no automatic contractor exemption. Locator: DOR FAQ.

Order signed on
June 25, 2026Office of the Governor of Louisiana. Source: Publication date not stated. Checked: October 24, 2026.

Signed order26 058 controls despite redirected filename25 058. Locator: Order4.

Framework direction
LED must develop contractual criteria for eligibility and continued participation, evaluate resource demand against benefits and require detailed intended compliance attestation.Office of the Governor of Louisiana. Source: Publication date not stated. Checked: October 24, 2026.

Commitments are not verified cost protection, water conservation or compliance. PSC jurisdiction remains unimpaired. Locator: Order1through5and7.

Framework approval clock
Proposed criteria due within90 days of effectiveness; implementation follows if governor approves.Office of the Governor of Louisiana. Source: Publication date not stated. Checked: October 24, 2026.

Elapsed deadline does not establish submission, approval or adopted final criteria. Locator: Order6and8.

Final framework approval
Not establishedLouisiana State Legislature. Source: Publication date not stated. Checked: October 24, 2026. Louisiana Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026. Office of the Governor of Louisiana. Source: Publication date not stated. Checked: October 24, 2026.

No independently reviewed approval, individual award, actual outcome or exact record adoption. Locator: Bounded sources only.

Individual award
Not establishedLouisiana State Legislature. Source: Publication date not stated. Checked: October 24, 2026. Louisiana Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026. Office of the Governor of Louisiana. Source: Publication date not stated. Checked: October 24, 2026.

No independently reviewed approval, individual award, actual outcome or exact record adoption. Locator: Bounded sources only.

Actual tax savings
Not establishedLouisiana State Legislature. Source: Publication date not stated. Checked: October 24, 2026. Louisiana Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026. Office of the Governor of Louisiana. Source: Publication date not stated. Checked: October 24, 2026.

No independently reviewed approval, individual award, actual outcome or exact record adoption. Locator: Bounded sources only.

Actual jobs
Not establishedLouisiana State Legislature. Source: Publication date not stated. Checked: October 24, 2026. Louisiana Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026. Office of the Governor of Louisiana. Source: Publication date not stated. Checked: October 24, 2026.

No independently reviewed approval, individual award, actual outcome or exact record adoption. Locator: Bounded sources only.

Actual resource compliance
Not establishedLouisiana State Legislature. Source: Publication date not stated. Checked: October 24, 2026. Louisiana Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026. Office of the Governor of Louisiana. Source: Publication date not stated. Checked: October 24, 2026.

No independently reviewed approval, individual award, actual outcome or exact record adoption. Locator: Bounded sources only.

Atlas record id
Not establishedLouisiana State Legislature. Source: Publication date not stated. Checked: October 24, 2026. Louisiana Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026. Office of the Governor of Louisiana. Source: Publication date not stated. Checked: October 24, 2026.

No independently reviewed approval, individual award, actual outcome or exact record adoption. Locator: Bounded sources only.

"}]}