Eligibility
Businesses must be a manufacturer or related to the manufacturing at the project site in order to receive benefits of the ITE Program.
A manufacturer, as identified by the federal government, has a North American Industry Classification System (NAICS) code that begins with 31, 32 or 33. The NAICS code is used as a preliminary qualification criterion. A detailed description of the activities to be considered manufacturing must be provided by the company.
The program is open to manufacturers new to Louisiana and is also available to existing manufacturers in Louisiana making new investments to existing facilities.
Program Rules:
- View the Industrial Tax Exemption Constitutional Provision.
- 2025 Rules: View the Industrial Tax Exemption Rules for projects with Project Applications filed on or after March 20, 2025.
- 2024 Emergency Rules: View the Industrial Tax Exemption Rules for projects with Advance Notifications filed on or after Feb. 21, 2024, but before March 20, 2025. To review the process under the 2024 Emergency Rules, click here.
- 2018 Rules: View the Industrial Tax Exemption Rules for projects with Advance Notifications filed prior to Feb. 21, 2024. To review the process under the 2018 Rules, click here.
- Per §529(E) of the ITEP Rules promulgated on March 20, 2025, companies with ITEP contracts existing under 2017 and 2018 Rules may “opt out” of the jobs, payroll, and compliance components by amending Exhibit A’s to reflect zero jobs and zero payroll. The “Opt-Out” Amendment Form can be filed via FastLane NextGen.
The Process
Upon LED’s receipt of the Project Application, follow the below steps:
Project Application
The Project Application must be filed prior to beginning of construction or installation of facilities. All projects are deemed project specific and shall include a specific planned project description, project start and end dates, NAICS code and application fee. (§547)
LED Review
LED shall review the Project Application, and should there be deficiencies in the application fee or application information, the company has 90 days to cure deficiency. If deficiency is not cured within 90 days of written request, and if there is no bilateral communication from the company, then the Project Application will be cancelled. (§547)
Local ITEP Committee Review
The Project Application shall be made available to the Local ITEP Committee for its review as soon as practicable after LED completes its review. Upon the Local ITEP Committee’s receipt of the Project Application, a 45-day review period begins.
Should there be a lapse of 45 days with no response from the Local ITEP Committee, or if within 45 days, LED receives written evidence of the Local ITEP Committee’s decision regarding the Project Application, then the Project Application will be placed on the next available Board agenda, assuming that there is no letter of objection from LDR or LWC that has not been resolved.
Recommendations by the Local ITEP Committee are not dispositive and do not bind the governor or the Board. (§549)
LDR and LWC Review
The Project Application will be made available by LED to LDR and LWC simultaneously for review.
LDR reviews the Project Application and must issue a letter-of-no-objection or a letter-of-approval prior to the Project Application’s presentation to BC&I for consideration.
Should a company have no employees at the time the Project Application is filed, or if the company is an emerging industry with no clearly defined qualifying NAICS code, LED may elect to provide a copy of the Project Application to LWC for review to verify assigned or anticipated NAICS code and industry section classification. (§551)
BC&I Review
Upon meeting the above requirements, the Project Application is presented to the Board of Commerce and Industry for consideration. BC&I convenes every other month, meeting six times per calendar year. (§553-555)
ITEP Contract
Upon BC&I approval of a Project Application, LED shall draft an ITEP Contract setting forth terms and conditions which may be included, as follows:
- An initial term of no more than five calendar years,
- A term of renewal for an additional five calendar years,
- The applicable ad valorem exemption percentage,
- Effective date (which shall be the project start date as specified on the Project Application, but no earlier than the submission date of the Project Application). (§557)
Annual Project Property Report (APPR)
Companies shall file an APPR with LED on or before March 31 of each calendar year following the BC&I approval of the Project Application and shall continue to file annually until the Project is complete within the term of the ITEP Contract.
The APPR shall include, but may not be limited to the following:
- An ITEP Contract Project status update,
- A list of assets, if any, related to the ITEP Contract Project that were placed into service during the prior calendar year and eligible for the exemption,
- The exemption years for assets eligible for the exemption. (§559)
Renewal Application
The Renewal Application must be filed with LED through FLNG within the final year of the initial contract term but prior to expiration of the initial contract. A Renewal Contract may be approved by the board for an additional period of no more than five years upon proper showing of compliance with the terms of the initial contract of exemption, including but not limited to filing of all required APPRs. (§561)
FAQs
What is FastLane NextGen?
FastLane NextGen (FLNG) is the web-based system that manages Louisiana’s business incentive programs that require approval by the Louisiana Board of Commerce and Industry.
How do I apply for the ITE Program? Where do I find the forms to apply?
All forms for participation in the ITE Program must be filed online through FLNG.
What are the benefits of this program?
An 80% property tax abatement on a manufacturer’s new investment for an initial term of five years, with the option to renew for an additional five years.
Am I able to qualify for greater than an 80% exemption?
Yes, an expansion or addition project at a manufacturing establishment with a minimum of $500,000,000 in capital expenditures may be considered a “Mega-Project”.
A “Mega-Project” is eligible for an increased ad valorem tax exemption rate of 93% to 100%, if indicated by the Local ITEP Committee, in a resolution to LED with its recommendation for issuance of an industrial ad valorem tax exemption. This recommendation will be provided to the Louisiana Board of Commerce and Industry and to the Governor for consideration of an exemption higher than the 80% ad valorem tax exemption base rate.
In exceptional circumstances, considering contracts and renewals for “Mega-Projects”, the governor may approve either the 80% exemption base rate, or an increased rate range from 93% up to 100%.
Who makes up the Local ITEP Committee?
If a parish chooses to establish a Local ITEP Committee, it shall be composed of one voting member representative from each of the following local governmental entities; the parish or police jury, as applicable; the school board; the sheriff; and the mayor, if applicable.
Are all assets located at the manufacturing establishment eligible for the exemption?
Only assets directly related to the manufacturing process at the site are eligible.
Is land eligible under the ITE Program?
Land is not eligible to be included for exemption under the ITE Program.
Is there a requirement to create jobs and/or payroll?
No, there are no jobs or payroll thresholds to meet for participation in the ITE Program under the 2024 Emergency Rules or the 2025 ITEP Rules.
How do I “opt-out” of jobs, payroll, and compliance requirements required by an ITEP Contract that falls under the 2017 or 2018 ITEP Rules?
Companies may amend their Contract’s Exhibit A to reflect zero jobs and zero payroll by filing a contract amendment form via FLNG.
When does the Board of Commerce and Industry meet?
The Board of Commerce and Industry convenes every other month, meeting six times per calendar year. A list of the meeting dates can be found here.
Louisiana Business Incentives
Louisiana offers a competitive suite of incentives designed to support business growth, workforce development and innovation. From tax credits and exemptions to customized workforce training and infrastructure support, our programs help businesses of all sizes thrive. Whether you’re launching, expanding, or relocating, Louisiana’s pro-business environment and strategic incentives make it easier to succeed. Contact us for more information.