On March 20, 2025, Governor Landry issued Executive Order No. JML 25-033 and Louisiana Economic Development (LED)/Board of Commerce and Industry promulgated new rules (beginning at p. 366) which make changes to Louisiana’s Industrial Tax Exemption Program (ITEP).
The changes, in part, recognize Governor Landry’s view of the importance of the ITEP as an economic
Jeffrey Birdsong presented at Tulane University Law School‘s 73rd Annual Tax Institute on November 13.
Jeff’s presentation “State & Local Tax Rundown” discussed key updates and recent topics in Louisiana SALT, including the 2024 Regular Legislative Session, tax reform, transfer pricing, ITEP developments, and litigation.
On February 21, 2024, Governor Jeff Landry issued Executive Order No. JML 24-23 (EO No. 23-24) providing for the conditions for participation in the state’s Industrial Ad Valorem Tax Exemption Program (ITEP). The ITEP provides for a property tax exemption for manufacturing facilities. Under the Louisiana Constitutional, art. 7, Section 21(F), subject to terms
On October 21, 2017, Louisiana voters resoundingly voted in favor of a Constitutional Amendment to the Louisiana Constitution (Act 428 of the 2017 Regular Session of the Louisiana Legislature). The Amendment clarifies a long standing practice that construction materials delivered to a construction site are exempt from ad valorem tax during the pendency