Louisiana Workforce Training Tax Credits: What Employers Can Claim

A credit against Louisiana income tax for hiring eligible apprentices, interns and youth workers. Unused credit carries forward up to five years.

$2.50 per hour worked, up to $2,500 per worker per taxable period. Statewide cap $1 million for 2026, rising by $1 million a year if 80% of the prior cap was used, up to $7.5 million.

The employer, as a nonrefundable income tax credit.

• Apprentice in a program registered under R.S. 23:381 or an NCCER program meeting the stated levels and hours
• Intern in a program authorized under LAC 28:CXV.3113
• Youth worker aged 15 to 24, unemployed before hire, meeting wage parity and one listed circumstance
• At least 100 hours worked in the taxable period
• No other hiring incentive claimed for the same worker

Nothing for new hires: the credit is not available for people who start work after December 31, 2025, as of the IRS page updated July 20, 2026.

Not applicable for 2026 hires unless Congress extends it.

The employer, on the federal return.

• Only workers who began on or before December 31, 2025

Up to a 6% rebate on annual payroll for up to 10 years, for companies that create well-paid jobs. This is a job creation rebate, not a training credit.

Up to 6% of annual payroll expenses for up to 10 years.

The employer, as a cash rebate on payroll expenses.

• Closed to new advance notifications

A one-time $3,500 or $1,000 credit per net new job, with a sales tax rebate or 1.5% investment credit. A job creation credit, not a training credit.

$3,500 or $1,000 per net new job.

The employer, as income and franchise tax credits.

• Closed to new advance notifications