Louisiana Louisiana Louisiana (, ) is a state in the Deep South region of the southeastern United States. It is the 31st most extensive and the 25th most populous of the 50 United States. Louisiana is bordered by Arkansas to the north, Mississippi to the east, the Gulf of Mexico to the south, and the state of Texas to the west. A large part of its eastern boundary is demarcated by the Mississippi River. Louisiana is the only U.S. state with political subdivisions termed parishes, which are equivalent to counties. The state's capital is Baton Rouge, and its largest city is
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