State Tax Day - Current, S.4, Louisiana—Multiple Taxes: Incentives Created for Aerospace Manufacturing, (Jun 1, 2026)
Louisiana has enacted two new tax incentives for manufacturing activities associated with aerospace programs.
An approved aerospace facility owner or contractor is eligible for a sales tax rebate, paid annually, for sales and use taxes paid for the purchase, lease, rental, or use of machinery, equipment, materials, supplies, or services used directly in aerospace activities. Purchases made on or after July 1, 2026, are eligible for the rebate.
In addition, the property tax exemption for certain manufacturing establishments has been extended to certain aerospace manufacturing establishments.
Act 102 (H.B. 1179), Laws 2026, effective May 11, 2026; Act 190 ( H.B. 1088), Laws 2026, effective July 1, 2026