Louisiana’s moderate cost of living, strong system of education and many recreational resources contribute to a relaxed way of life, drawing people into its rich culture filled with flavor and artistic potential. Priding itself on its cultural offerings, Louisiana has some of the finest restaurants, major museums, historic sights and art galleries in America. Businesses recognize the state’s potential for growth and are attracted by one of the most generous and comprehensive business incentive packages in the nation, including property tax exemptions, tax credits for new jobs, freeport laws for goods in transit and enterprise zones. Louisiana has always been a major American producer of oil and natural gas as well as a center of petroleum refining and petrochemical manufacturing, even to this day. Its generally mild climate, with short mild winters as well as long, hot and generally humid summers, is one of the reasons why some people seeking warmth and sunshine choose to live here. Growth in the real estate market can also be attributed to artists seeking inspiration and retirees’ seeking the laid-back life the state offers. Louisiana’s income tax is one of the lowest in the nation, and expenses from food and housing to utilities and healthcare are relatively affordable.