Louisiana State University Laboratory School Louisiana State University Laboratory School Louisiana State University Laboratory School (U-High) is a laboratory school under Louisiana State University and is one of two laboratory schools in Baton Rouge. The other is Southern Laboratory School (commonly known as "Southern Lab"), which is operated by Southern University on the north side of the city. The school was established by the College of Education, now known as the College of Human Sciences and Education, of Louisiana State University and has operated under its auspices for nearly 100 years. This coeducational school exists as an independent system to provide training opportunities for pre-
Certified Capital Company program models. CAPCOs were first implemented in the State of Louisiana in the 1980s. Initially, the Louisiana Program authorized a two dollar tax credit match for each dollar in capital invested. Certified Capital Company Certified Capital Companies ("CAPCOs") are generally debt lending based programs that employ future state tax credits as a subsidy to these funds. CAPCOs have been operated in the District of Columbia and eight states, including: Alabama, Colorado, Florida, Louisiana, Missouri, New York, Texas, and Wisconsin. Generally, CAPCOs sponsor their specific programs in states through legislation with the claims of economic development, job creation and retention, and