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LA SB169

Bill

Status

Introduced

4/4/2025

Primary Sponsor

Robert Allain

Click for details

Origin

Senate

2025 Regular Session

AI Summary

  • Extends eligibility for the Louisiana tax credit for local inventory taxes paid to farmers, fruitgrowers, and similar cooperative associations organized for marketing members' products, regardless of how they file for federal income tax purposes

  • Allows these agricultural cooperatives to receive refunds or carry forward credits that exceed their tax liability for the year

  • Creates an exception to recent restrictions that eliminated refundability of this credit for C-corporations beginning January 1, 2025

  • Applies to taxable periods beginning on or after January 1, 2025

  • Becomes effective upon signature by the governor or lapse of time for gubernatorial action

Legislative Description

Provides relative to the tax credits for local inventory taxes paid. (gov sig) (OR DECREASE GF RV See Note)

TAX/TAXATION

Last Action

Introduced in the Senate; read by title. Rules suspended. Read second time and referred to the Committee on Revenue and Fiscal Affairs.

4/14/2025

Committee Referrals

Revenue & Fiscal Affairs4/4/2025

Full Bill Text

No bill text available