2023 Louisiana Laws › Revised Statutes › Title 39 - Public Finance › §39:100.44.2. Port Relief; Small Business and Nonprofit Assistance

RS 39:100.44.2 - Port Relief; Small Business and Nonprofit Assistance
A.(1) The division of administration, hereinafter referred to in this Section as the "division", shall administer the Port Relief Program. The program shall provide funding to Louisiana port authorities for revenue loss and reimbursement of expenses related to COVID-19 and port security measures. The amount of total funding from the program for security measures shall not exceed five million dollars. Expenses submitted to but not reimbursed by the Coronavirus Local Recovery Allocation Program shall be eligible for reimbursement pursuant to the provisions of this program. In no event shall the total amount of an award made pursuant to the provisions of this program, when combined with all monies received by the port authority pursuant to the Coronavirus Aid, Relief and Economic Security Act (CARES), the Coronavirus Response & Relief Supplemental Appropriations Act (CRRSA), the American Rescue Plan Act (ARP), and the Coronavirus Local Recovery Allocation Program, exceed the actual revenue loss, COVID-19 expenses, and maritime port security expenses incurred by the port authority, as determined in Paragraph (3)(b) of this Subsection.
(2) For purposes of this Section, "port authority" means the governing authority of any port area or port, harbor, and terminal district. The term "port authority" shall also include an entity that provides short line rail service for a port, harbor, or terminal district and has pledged its revenues to the indebtedness of the port, harbor, or terminal district.
(3) Any port authority receiving funding pursuant to this Section shall meet the following criteria:
(a) Had a physical and active operation in Louisiana as of March 1, 2020.
(b) Experienced a revenue loss of gross revenue for the period of March 1, 2020, through June 30, 2021, as compared to the gross revenue that the port authority would have received during the same period pursuant to its financial plans.
(4) The port authority seeking funding pursuant to this Section shall submit verification of revenue loss, COVID-19 expenses, and expenses related to maritime port security measures to the division of administration.
(5) The division of administration is hereby authorized to promulgate emergency rules to provide for administration of this program and to establish an application period for awards pursuant to the provisions of this Subsection.
(6) No funding shall be awarded pursuant to the provisions of this Subsection until after the application period has closed. Thereafter, available funds shall be allocated on a pro rata basis to each port authority that qualifies for an award pursuant to the provisions of this Subsection. If a port authority does not qualify for its full pro rata allocation, the remaining funds shall be aggregated for further pro rata distribution to remaining qualifying port authorities once all initial awards have been made. Any remaining balance after the second distribution shall be transferred to the Louisiana Rescue Plan Fund.
(7) The division of administration may utilize an amount not to exceed two hundred fifty thousand dollars collectively from the Louisiana Port Relief Fund and the Louisiana Tourism Revival Fund for administrative expenses associated with the Louisiana Port Relief Program and the Louisiana Tourism Revival Program.
B.(1) The Department of Revenue shall administer the Louisiana Small Business and Nonprofit Assistance Program. The department may utilize up to five percent of the monies in the Louisiana Small Business and Nonprofit Assistance Fund for administration of the program. Notwithstanding any provision of law to the contrary, the department may enter into consulting services, professional services, and information and technology services contracts for the purpose of the procurement of any goods or services necessary to implement and expedite the distribution of funds as emergency procurements exempt from the provisions of the Louisiana Procurement Code and corresponding rules and regulations. The cost of such contracts shall be considered administrative expenses.
(2) The program shall provide grants to small businesses to provide workforce development activities and eligible nonprofit organizations, including public charities and faith-based organizations that provide social services to the broader community, to administer aid to individuals impacted by COVID-19. Any grant received pursuant to this Subsection shall not exceed twenty-five thousand dollars per small business or nonprofit organization.
(3) Any small business or eligible nonprofit organization receiving funding pursuant to this Section shall meet the following criteria:
(a)(i) For a small business, is a corporation, limited liability company, partnership, or sole proprietorship.
(ii) For a nonprofit organization, is a nonprofit corporation wholly owned by a nonprofit corporation.
(b) Is currently open and actively operating as of the effective date of this Section.
(c) Is in good standing with the secretary of state, if applicable.
(d) Filed Louisiana tax returns for tax years 2019 and 2020, if applicable.
(e) Does not exist for the purpose of advancing partisan political activity and does not directly lobby federal or state officials.
(f) Is in good standing with the Internal Revenue Service and has filed the Form 990 for tax years 2019 and 2020, if applicable.
(4) For nonprofit organizations, priority shall be given to organizations that provide food, employment, and education assistance programs.
(5) For purposes of this Subsection, the following terms shall have the following meanings:
(a) "Small business" shall mean a business with fifty or fewer full-time equivalent employees.
(b) "Workforce development activity" shall mean any program, service, or activity that involves workforce preparation or vocational skills training. It shall also include any program, service, or activity that tends to improve an individual's employment opportunities such as basic education, academic education, vocational, technical, or occupational education, job readiness training, and job search training.
(6) Each small business or nonprofit organization that receives funds pursuant to this Section shall enter into a cooperative endeavor agreement with the Department of Revenue to ensure the funds are properly expended. The secretary of the Department of Revenue may promulgate rules in accordance with the Administrative Procedure Act to establish the policies and criteria regarding program eligibility and any other matter necessary to carry out the intent and purposes of this Section.
(7) No grants shall be awarded pursuant to this Section after June 30, 2022.
Acts 2021, No. 410, §1, eff. June 17, 2021.