Any corporation that establishes or expands in Louisiana may qualify for a one-time tax credit ranging from $72 to $162 for each new job created. For returns filed on or after July 1, 2018 the tax credit shall range from $100 to $225 for each new job created. The credits can be used to satisfy state corporate income tax obligations, up to 350 percent of the tax liability. Tax credit shall not exceed 36 percent of corporate income tax. Beginning July 1, 2018 tax credit shall not exceed 50 percent of such tax. New job positions must be filled by Louisiana residents. This program may be used in lieu of participation in the Industrial Tax Exemption, Quality Jobs Program, Enterprise Zone Program and the Restoration Tax Abatement Program. For more information, the website of the Louisiana Department of Revenue.