Revenue & Fiscal Affairs

Requires the tax assessor of each parish to provide property owners with a form for permanent registration of the homestead exemption. (gov sig) (EG SEE FISC NOTE LF RV See Note)

Provides relative to the assessment, payment, and allocation of ad valorem taxes. (gov sig) (EG NO IMPACT See Note)

Provides relative to the assessment, payment, and allocation of ad valorem taxes. (gov sig) (OR NO IMPACT See Note)

Provides relative to the time period to appeal a notice of assessment or the disallowance of a refund claim. (8/1/26)

Authorizes the surviving spouse of a deceased veteran with a service connected disability who receives an expanded property tax exemption to transfer the exemption under certain circumstances. (2/3-CA13s1(A)) (1/1/27) (OR SEE FISC NOTE LF RV)

Constitutional Amendment to authorize the local governing authority of a parish to provide an increase to the homestead exemption. (2/3-CA13s1(A)) (OR SEE FISC NOTE LF RV See Note)

Exempts purchases made by child advocacy centers from state and local sales and use taxes (EN -$275,000 GF RV See Note)

Establishes a state and local sales and use tax exemption for certain antique motor vehicles and increases the fee for issuance of special license plates for those vehicles (EN DECREASE GF RV See Note)

Continues a portion of the excise tax levied on cigarettes in statute (EN SEE FISC NOTE GF RV See Note)

Provides relative to various tax administration functions of the Department of Revenue (EN DECREASE GF RV See Note)

Provides relative to the allocation of ad valorem tax assessed values of certain property. (gov sig) (EN SEE FISC NOTE LF RV)

Provides relative to the Louisiana Cosmetology Act (EN INCREASE SG RV See Note)

Provides for the comprehensive Capital Outlay budget

Provides relative to tax benefits for adoption and for donations to foster care organizations and provides relative to tax deductions for certain education-related expenses (EN NO IMPACT GF RV See Note)

Extends the sunset date of the tax credit for retaliatory taxes paid by certain domestic insurers (EN SEE FISC NOTE GF RV See Note)

Provides for an optional exemption of business inventory from ad valorem taxes and to authorize the reduction of the fair market value percentage of business inventory under certain circumstances (EN SEE FISC NOTE GF EX See Note)

Prohibits class action lawsuits from being brought against the Dept. of Revenue or the office of debt recovery within the Dept. of Revenue (EN SEE FISC NOTE GF EX See Note)

Provides relative to the collection and administration of sales and use taxes. (gov sig) (EN SEE FISC NOTE SD EX See Note)

Authorizes an income tax credit for donations to certain public schools. (1/1/26) (EN -$1,000,000 GF RV See Note)

Provides relative to the assessment, payment, and allocation of ad valorem taxes. (1/1/26) (EN SEE FISC NOTE LF RV)

Provides relative to the tax credit for donations to school tuition organizations. (gov sig) (EN SEE FISC NOTE See Note)

(Constitutional Amendment) Authorizes parishes to exempt business inventory from ad valorem taxes and authorizes parishes to reduce the percentage of fair market value applicable to business inventory (EN SEE FISC NOTE GF EX See Note)

Provides for the rate of tax levied on certain cigars (EN -$10,000,000 GF RV See Note)

Provides relative to taxation of online sports wagering and video poker and dedicates certain gaming revenues (EN +$34,700,000 SD RV See Note)

Provides relative to a property tax exemption for certain private aircraft (EN DECREASE LF RV See Note)

Limits the severance tax exemption for gas produced from certain horizontally drilled wells (EN +$8,600,000 GF RV See Note)

Reduces the rate of severance tax on oil produced from newly completed wells and provides relative to special rates on oil produced from certain limited-production wells (EN DECREASE GF RV See Note)

Provides relative to the sales and use tax exemption for the sale of certain prescription drugs. (gov sig) (EN SEE FISC NOTE LF RV See Note)

Provides relative to the issuance of bonds by the Lake Providence Port Commission and the powers of the commission. (gov sig) (EN SEE FISC NOTE LF EX See Note)

Authorizes a deduction as compensation for certain dealers and remote sellers that collect and remit sales and use taxes. (7/1/25) (EN DECREASE LF RV See Note)

Establishes an individual income tax credit for payments made toward a homeowner's insurance policy premium. (1/1/26) (RE -$10,000,000 GF RV See Note)

Authorizes an income tax deduction for veterans with certain disabilities (EG -$11,300,000 GF RV See Note)

Requires sales and use tax exemptions, exclusions, credits, or rebates to apply to both the state and local sales tax bases (EN SEE FISC NOTE GF RV See Note)

Increases the population limitation of municipalities for purposes of eligibility for a waiver of the matching funds requirement for capital outlay projects (EN DECREASE LF EX See Note)

Provides with respect to ad valorem taxes on shares of bank stock. (1/1/26) (EN DECREASE LF RV See Note)

Postpones the termination of a tax credit for C-corporations for local inventory taxes paid but reduces the amount of the credit for those taxpayers (EG1 -$130,000,000 SD RV See Note)

Includes accommodations intermediaries within the definition of a marketplace facilitator for purposes of collection and remittance of sales and use taxes on remote sales (EN +$350,000 OF EX See Note)

Provide an individual income tax exemption for grants from the Louisiana Fortify Homes Program. (gov sig) (EN -$828,000 GF RV See Note)

Provides relative to adjudicated tax-delinquent property and the tax lien certificate process (RE NO IMPACT LF RV See Note)

Provides for an alternative to minimum bids when selling adjudicated property and requires costs associated with the termination of a lien certificate to apply to adjudicated property (RE NO IMPACT LF RV See Note)

Constitutional Amendment to remove the income limitation for persons age sixty-five or older that qualify for the special assessment level for residential property receiving the homestead exemption. (2/3-CA13s1(A)) (1/1/27) (EG DECREASE LF RV See Note)

Constitutional amendment to extend eligibility for the special assessment level for residential property receiving the homestead exemption to certain persons. (2/3 - CA13s1(A)) (1/1/27) (EG DECREASE LF RV See Note)

Authorizes an income tax credit for eligible state employees that identify cost savings in state agencies. (gov sig) (EG SEE FISC NOTE GF EX See Note)

Exempts purchases of motor vehicles by certain veterans and their spouses from sales and use taxes and the vehicle registration and license tax. (7/1/25) (RE DECREASE GF RV See Note)

Dedicates certain revenue for juvenile rehabilitation programs and establishes the Communities Aligned to Help Educate Youth Fund. (7/1/25) (OR SEE FISC NOTE LF RV)

Repeals the earned income tax credit. (1/1/26) (OR +$64,600,000 GF RV See Note)

Provides for a state and local sales and use tax exemption for Miles Perret Cancer Services. (7/1/25) (OR DECREASE GF RV See Note)

Increases the individual income tax exemption for deposits into the START K12 Program accounts. (8/1/25) (OR DECREASE GF RV See Note)

Provides relative to horizontal well exemption (Item #9) (EN NO IMPACT See Note)

Provides for the rate of the state sales and use tax and for exemptions, exclusions, credits, and rebates claimed against sales and use taxes; and provides for a flat rate of income tax for individuals, estates, and trusts, increases the standard deduction, and modifies or repeals certain income tax deductions and credits (Items #5, 6, and 8) (EN SEE FISC NOTE RV See Note)

Requires the secretary of the Department of Revenue to annually estimate revenue derived from aviation fuel collections (Items #8 and 11) (EN SEE FISC NOTE SD EX See Note)

Repeals the corporation franchise tax and limits eligibility of certain credits to be claimed against corporation franchise tax (Item #3) (EN -$574,000,000 RV See Note)

Provides for a flat rate for purposes of calculating income tax for individuals, estates, and trusts, increases the standard deduction, and modifies or repeals certain income tax deductions and credits (Item #5 and 6) (RE1 DECREASE GF RV See Note)

Provides relative to sales and use tax rebates on the sale of certain communications and data center equipment (EN DECREASE GF RV See Note)

Provides for the comprehensive Capital Outlay budget

Reduces severance tax rates on oil and gas produced from inactive wells and orphan wells (EN -$900,000 GF RV See Note)

Increases certain penalties relative to certain prohibited actions regarding tax sale property (EN SEE FISC NOTE LF RV See Note)

Limits the determination of fair market value of certain real property by an assessor under certain circumstances (EN SEE FISC NOTE LF RV See Note)

Provides for a study on the distribution of certain ad valorem taxes. (EN NO IMPACT See Note)

Provides for the disposition of certain local sales and use taxes at the Angola State Penitentiary Prison Rodeo (EN -$23,460 LF RV See Note)

Constitutional amendment that provides relative to tax sales. (2/3-CA13s1(A)) (EN SEE FISC NOTE LF RV See Note)

Creates a state sales tax rebate for the purchase of equipment, machinery, and other items used in lithium recovery activities. (gov sig) (EN DECREASE GF RV See Note)

Provides relative to the assessment of taxes by the Department of Revenue. (gov sig) (EN NO IMPACT See Note)

Raises the limit on the value of claims approved by the Board of Tax Appeals that are to be paid from current tax collections (EN SEE FISC NOTE See Note)

Provides for digital transaction providers (EN NO IMPACT See Note)

Repeals certain provisions of law referring to inheritance taxes (EN NO IMPACT GF RV See Note)

Provides that certain non-debt-forming concession agreements and other obligations are not deemed as debt requiring approval of the State Bond Commission (RE1 +$129,000 GF EX See Note)

Provides relative to the office of motor vehicles reinstatement fees for no insurance (EG DECREASE RV See Note)

Provides for procedures for the collection of delinquent ad valorem taxes and statutory impositions, tax auctions, tax auction certificates, and the redemption of certain property (RE SEE FISC NOTE LF RV See Note)

Provides relative to the assessment, payment, and allocation of ad valorem taxes. (See Act) (OR SEE FISC NOTE LF RV)

Reduces the severance tax rate for oil over a certain period of time and specifies the severance tax rate for oil produced from certain wells (EG DECREASE GF RV See Note)

Provides relative to the allocation of ad valorem tax assessed values of certain property. (gov sig) (OR SEE FISC NOTE LF RV See Note)

Provides relative to the right of law-abiding citizens to carry concealed handguns lawfully without a permit. (7/4/24) (Item #8) (EN DECREASE SD RV See Note)

Phases-out the corporate franchise tax. (See Act) (EN -$163,000,000 GF RV See Note)

Establishes a refundable individual income tax credit for certain adoptions (EN -$1,300,000 GF RV See Note)

Establishes a tax credit for certain maternal wellness centers. (8/1/23) (EN -$5,000,000 GF RV See Note)

Creates a state and local sales tax exemption for purchases of agricultural fencing materials by commercial farmers (EN DECREASE GF RV See Note)

Increases the amount of the individual income tax deductions for elementary and secondary school tuition, educational expenses for home-schooled children, and educational expenses for a quality public education (EN -$2,200,000 GF RV See Note)

Provides with respect to the sourcing of sales for purposes of calculating Louisiana income (EN SEE FISC NOTE GF RV See Note)

Provides relative to a severance tax exemption for deep-well oil and gas production (EN DECREASE GF RV See Note)

Modifies the federal income tax deduction for taxpayers impacted by Hurricane Ida. (gov sig) (EN DECREASE GF RV See Note)

Exempts certain real estate investment trusts from the corporate franchise tax. (gov sig) (EN DECREASE GF RV See Note)

Provides for a premium discount for certain military personnel (EN -$6,500,000 GF RV See Note)

Increases the rate of the excise tax on vapor products and electronic cigarettes and dedicates a portion of the avails of such increase to payment of salaries and related benefits for La. State Police (EN -$5,000,000 GF RV See Note)

Provides relative to the Motion Picture Production Tax Credit (EN DECREASE GF RV See Note)

Provides for state and local sales and use taxes on digital art sold in a cultural product district. (gov sig) (EN DECREASE GF RV See Note)

Authorizes the Monroe City School Board to levy an ad valorem tax for the purpose of funding early childhood care and education (EN INCREASE LF RV See Note)

Provides for the collection and remittance of state and local sales and use taxes (EN SEE FISC NOTE GF EX See Note)

Provides relative to the capital outlay process. (8/1/23) (EN INCREASE LF EX See Note)

Expands the types of investments eligible for the insurance premium tax credit (EN DECREASE GF RV See Note)

Provides relative to the assessment of taxes by the Department of Revenue. (8/1/23) (EN NO IMPACT See Note)

Creates a task force to study and make recommendations for designating a certain percentage of man-hours in any apprenticeable occupation to registered apprentices for certain construction and capital projects (EN SEE FISC NOTE See Note)

Exempts certain research and development tax credit recipients from detailed examinations by the Department of Economic Development (EN SEE FISC NOTE GF EX See Note)

Provides relative to the construction code retrofitting deduction for individual income tax. (gov sig) (EN DECREASE GF RV See Note)

Provides relative to the Angel Investor Tax Credit Program. (gov sig) (EN DECREASE GF RV See Note)

Provides relative to the issuance of revenue bonds on behalf of the Department of Public Safety and Corrections. (gov sig) (EN NO IMPACT See Note)

Provides for alternatives in lieu of payment under protest for challenges to ad valorem tax assessments. (8/1/23) (EN SEE FISC NOTE LF RV See Note)

Constitutional amendment to authorize the local governing authority of each parish to provide a limited ad valorem tax exemption for qualified first responders. (2/3 - CA13s1(A)) (EN DECREASE LF RV See Note)

Creates an individual income tax checkoff for donations for Holden's Hope. (8/1/23) (EN NO IMPACT GF RV See Note)

Provides for fees on emergency ground ambulance providers and the disposition of fees (EN INCREASE SD RV See Note)

Provides relative to the sale of certain vapor products for electronic cigarettes and similar devices (RE2 DECREASE GF RV See Note)

Increases certain fees for justice of the peace courts (EN INCREASE LF RV See Note)

Changes local sales and use tax exemptions for commercial fishermen and certain seafood processing facilities from optional to mandatory (EN DECREASE LF RV See Note)

Requires agency referrals of delinquent debt to the office of debt recovery for collection to include certain information (EN NO IMPACT See Note)

Provides relative to the use of state sales tax increments in certain local tax increment financing initiatives (EN SEE FISC NOTE GF RV See Note)

(Constitutional Amendment) Restricts eligibility of nonprofit organizations for property tax exemptions for residential property found to endanger public health or safety (EN SEE FISC NOTE LF RV See Note)

Provides relative to tax benefits for adoption of children from foster care and donations to foster care charitable organizations (RE DECREASE GF RV See Note)

Memorializes congress to pass legislation allowing for tax-advantaged catastrophe savings accounts (EN NO IMPACT See Note)

Provides relative to requirements for dealers and marketplace facilitators to collect and remit sales and use taxes (EN SEE FISC NOTE GF RV See Note)

Provides relative to tax benefits for adoption of children from foster care and donations to foster care charitable organizations (EG DECREASE GF RV See Note)

(Constitutional Amendment) Provides relative to severance tax revenues remitted to parishes in which the associated severance occurs (RE -$46,900,000 GF RV See Note)

Exempts from state and local sales and use taxes certain tangible personal property and services related to photography and videography services. (gov sig) (RE DECREASE GF RV See Note)

Establishes an employer supported maternal healthcare tax credit. (gov sig) (EG -$2,500,000 GF RV See Note)

Eliminates the inventory tax credit for corporations and reduces the corporate income tax rates. (1/1/24) (EG +$10,000,000 GF RV See Note)

Reduces the severance tax rate for oil over a certain period of time and fixes the severance tax rate for oil produced from certain wells at the current rate (EG DECREASE GF RV See Note)

Provides relative to line of credit recommendations for certain capital outlay projects funded through the Capital Outlay Act (RE NO IMPACT See Note)

Provides relative to the earned income tax credit. (gov sig) (OR -$66,900,000 GF RV See Note)

Provides relative to excise taxes imposed upon certain tobacco products. (gov sig) (OR -$15,000,000 GF RV See Note)

Increases the individual income tax combined personal exemption and standard deduction. (8/1/23) (OR -$967,000,000 GF RV See Note)

Establishes a tax credit pilot program for certain Louisiana-based manufacturing industries. (gov sig) (OR -$1,000,000 GF RV See Note)

Constitutional amendment to provide that all 10-Year Industrial Exemption contracts renewed after 12/31/2023 shall be renewed only on condition that the exemption shall not apply to taxes levied for purposes related to elementary and secondary education. (2/3-CA13s1(A)) (OR INCREASE LF RV See Note)

Expands the income tax deduction for a dependent minor child to include an unborn child. (1/1/24) (OR -$2,300,000 GF RV See Note)

Constitutional amendment to provide that all 10-Year Industrial Exemption contracts entered into after 12/31/23 shall be entered into only on condition that the exemption shall not apply to taxes levied for purposes related to elementary and secondary education. (2/3-CA13s1(A)) (OR INCREASE LF RV See Note)

Provides for the Angel Investor Tax Credit. (8/1/23) (OR DECREASE GF RV See Note)

Increases the individual income tax exemption for deposits into certain education savings accounts for tuition expenses for elementary and secondary schools. (8/1/23) (OR DECREASE GF RV See Note)

Provides that certain graduate students shall be exempt from mandatory student fees. (8/1/24) (EN DECREASE SG RV See Note)

Provides relative to the suspension of driver's licenses for failure to pay taxes. (gov sig) (EN SEE FISC NOTE SG RV See Note)

Provides for alternatives in lieu of payment under protest for certain ad valorem taxes. (8/1/22) (EN SEE FISC NOTE LF RV See Note)

Creates the multi-parish audit program for local sales tax. (7/1/22) (EN SEE FISC NOTE SG EX See Note)

Provides for the payment of certain judgments issued by the Board of Tax Appeals for approved claims (EN NO IMPACT GF EX See Note)

Provides relative to tax administration and the Board of Tax Appeals. (2/3 - CA7s2.1(A)) (gov sig) (EN INCREASE SG RV See Note)

Provides for an automatic filing extension for individual income tax returns. (8/1/22) (EN -$1,900,000 GF RV See Note)

Provides relative to tax sale property (EN NO IMPACT LF EX See Note)

Requests the Louisiana Tax Institute to study Louisiana's tax expenditures and all other government programs and grants in order to determine which programs provide the greatest benefit and assistance to Louisiana-owned small businesses. (EN NO IMPACT See Note)

Provides relative to the capital outlay process. (gov sig) (EN NO IMPACT See Note)

Provides relative to the concealed carrying of firearms (RE1 INCREASE GF EX See Note)

Extends the deadline for applying for rebates in the Louisiana Quality Jobs Program (EG SEE FISC NOTE GF RV See Note)

Provides relative to costs of issuance and the reporting requirements for bonds approved by the State Bond Commission. (7/1/22) (EN NO IMPACT See Note)

Provides for an extension of the Competitive Projects Payroll Incentive Program. (gov sig) (EN SEE FISC NOTE GF RV See Note)

(Constitutional Amendment) Removes the requirement that certain property owners annually certify income to receive the special assessment level for ad valorem property taxes (EN NO IMPACT LF RV See Note)

Provides for the comprehensive Capital Outlay budget

Urges and requests the Dept. of Revenue to study and report on the feasibility of accepting virtual currency as a form of payment of taxes, licenses, fees, penalties, and interest due to the state (EG NO IMPACT EX See Note)

Provides relative to the application of the timber severance tax (EN NO IMPACT GF RV See Note)

Urges and Requests the chairmen of the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs to establish a joint subcommittee to study state tax incentives and rebates (EG INCREASE GF EX See Note)

Directs the La. State Law Institute to direct printers to add a validity note following Article IX, Section 9 of the La. Constitution (EN NO IMPACT See Note)

Exempts the lease, rental, or purchase of tangible personal property or services by the Edward Via College of Osteopathic Medicine (VCOM) from local sales tax. (7/1/22) (EN -$200,000 LF RV See Note)

Exempts certain infused or injected prescription drugs from local sales tax. (7/1/22) (EN DECREASE LF RV See Note)

Reduces the rate of the state sales and use tax (EG -$138,600,000 GF RV See Note)

Constitutional amendment to provide for local governmental input in the Industrial Tax Exemption Program. (2/3 - CA13s1(A)) (EG SEE FISC NOTE LF RV See Note)

Provides relative to the collection of certain criminal fines, fees, and costs (RE DECREASE GF RV See Note)

Constitutional amendment to authorize parishes to exempt inventory from ad valorem taxation. (2/3 - CA13s1(A)) (EG SEE FISC NOTE GF RV See Note)

Provides relative to proceedings of the Board of Tax Appeals. (gov sig) (OR NO IMPACT See Note)

Provides for program changes to the Louisiana Quality Jobs Program Act. (7/1/22) (OR DECREASE GF RV See Note)

Establishes an income and corporate franchise tax credit for Class II and Class III railroads (EN -$2,000,000 GF RV See Note)

Exempts certain educational institutions from state sales and use tax on the lease or rental of tangible personal property (EN -$200,000 GF RV See Note)

Provides with respect to the severance tax exemption for stripper wells (EN NO IMPACT GF RV See Note)

Establishes an income tax credit for certain funeral and burial expenses for certain pregnancy-related deaths (EN -$75,000 GF RV See Note)

Provides relative to net operating loss deductions on Louisiana corporation income. (gov sig) (EN DECREASE GF RV See Note)

Provides for the Louisiana work opportunity tax credit (EN DECREASE GF RV See Note)

Reduces the tax rates for purposes of calculating individual income tax liability and calculating the tax liability of estates and trusts and eliminates and modifies certain income tax deductions (EN -$600,000 GF RV See Note)

Reduces corporate income tax rates and brackets and repeals the income tax deduction for federal income taxes paid for purposes of calculating corporate income tax (EN +$29,200,000 GF RV See Note)

Provides for severance tax exemptions and site-specific trust funds for certain orphan wells. (gov sig) (EN SEE FISC NOTE SD RV See Note)

Exempts certain mobile workers from individual income tax and their employers from withholding tax. (gov sig) (EN SEE FISC NOTE GF RV See Note)

Provides an exemption from state individual income tax for digital nomads. (gov sig) (EN SEE FISC NOTE GF RV See Note)

Provides for the administration, review, and adjudication of ad valorem tax assessments (EN SEE FISC NOTE SG EX See Note)

(Constitutional Amendment) Provides for the State and Local Streamlined Sales and Use Tax Commission (EN SEE FISC NOTE See Note)

Modifies the federal income tax deduction for taxpayers impacted by 2020 hurricanes. (gov sig) (EN DECREASE GF RV See Note)

Reinstates the state sales tax exemption on sales of construction materials to Habitat for Humanity affiliates and for construction of new animal shelters. (7/1/21) (EN DECREASE GF RV See Note)

Conforms state partnership reporting adjustments to federal taxable income to current federal partnership audit adjustments. (gov sig) (EN NO IMPACT GF RV See Note)

Exempts certain infused prescription drugs from local sales tax. (7/1/21) (EN DECREASE LF RV See Note)

Increases certain weights and measures registration and license fees under the jurisdiction of the Department of Agriculture and Forestry (EN +$619,185 SD RV See Note)

Creates an individual income tax checkoff for the La. State University Agricultural Center Grant Walker Educational Center (4-H Camp Grant Walker) (EN NO IMPACT SG RV See Note)

Increases the amount of compensation excluded from tax table income for certain active duty members of the armed forces. (gov sig) (EN -$3,800,000 GF RV See Note)

Provides relative to matching funds for nonstate projects in capital outlay acts.

(Constitutional Amendment) Provides for the rates and brackets for purposes of calculating income taxes and limits the mandatory deduction for federal income taxes paid to corporate income taxes (RE1 SEE FISC NOTE GF RV See Note)

Exempts admissions to certain live entertainment events from state sales and use tax. (gov sig) (EG DECREASE GF RV See Note)

Provides for sports wagering (EN INCREASE SD RV See Note)

Provides an exception for late approval of a capital outlay request for a state-owned and administered project submitted by a budget unit of the state, including public postsecondary education institutions. (gov sig) (2/3 - CA7s11(C)) (EG GF EX See Note)

Provides an individual and corporation income tax exemption for state and federal COVID-19 relief benefits. (gov sig) (EN DECREASE GF RV See Note)

Excludes amounts deposited into certain education savings accounts for tuition expenses for elementary and secondary schools from state income tax. (1/1/22) (EN DECREASE GF RV See Note)

Provides a state and local sales and use tax exclusion for certain re-leases or re-rentals of items of tangible personal property (EN DECREASE GF RV See Note)

Creates an individual income tax checkoff for the Sexual Trauma Awareness and Response (STAR) organization (EN NO IMPACT GF RV See Note)

Increases the amount of the net operating loss deduction (RE -$20,300,000 GF RV See Note)

Provides for ad valorem tax exemptions for certain capital investment projects (RE SEE FISC NOTE LF RV See Note)

Excludes certain products from the excise tax levied on tobacco (EG DECREASE GF RV See Note)

Provides for the rate of corporation income tax (RE -$56,000,000 GF RV See Note)

Clarifies the carryforward period for the inventory tax credit. (gov sig) (OR DECREASE GF RV See Note)

Creates the Infrastructure and Jobs Creation Tax Credit Program to fund grants for public-private partnership investment in Louisiana. (8/1/21) (OR DECREASE GF RV See Note)

Establishes the Invest Louisiana Small Business Development Fund and authorizes a premium tax credit for small business growth investments made by qualified investors. (1/1/22) (OR -$30,000,000 GF RV See Note)

Constitutional amendment to create the State and Local Streamlined Sales and Use Tax Commission. (2/3 - CA13s1(A))

Creates the Southeast Louisiana Taxing District and authorizes the levy of a sales and use tax. (gov.sig)

Provides relative to allowable taxes for the purposes of the historic rehabilitation tax credit. (8/1/21) (OR SEE FISC NOTE GF RV)

Provides for refundability for the child care expense individual income tax credit. (gov sig)

Provides an individual income tax credit for individuals repaying student loan debt. (gov sig)

Constitutional amendment to authorize a parish governing authority to levy sales tax on motor fuels with the approval of the parish electors. (2/3 - CA13s1(A)) (OR INCREASE LF RV See Note)

Suspends severance taxes on production from certain oil wells (Items #26 and 61) (EN -$10,375,000 GF RV See Note)

Provides for the refundable portion of the inventory tax credit for certain manufacturers impacted by the 2020 emergencies and disasters. (gov sig) (Item #26) (EN DECREASE GF RV See Note)

Extends the carryforward period for the inventory tax credit for certain businesses. (1/1/21) (Items #26 and #65) (EN DECREASE GF RV See Note)

Authorizes the Department of Economic Development to provide an extension for certain job creation requirements for enterprise zone incentives and quality jobs incentive rebates due to the impacts of COVID-19, Hurricane Laura, and Hurricane Delta. (gov sig) (Items #26 and #65) (EN DECREASE GF RV See Note)

Establishes a sales tax holiday to provide relief for recovery as a result of Hurricane Laura and the COVID-19 pandemic (Item #26) (EN -$4,500,000 GF RV See Note)

Provides relative to the capital outlay process. (gov sig) (Item #15) (EN NO IMPACT See Note)

Suspends the provision of law providing for an unemployment insurance solvency tax. (Items #8 and #30) (EN DECREASE SD RV See Note)

Provides an exemption to certain fees collected by the Louisiana Department of Health. (gov sig) (Item #32) (RE DECREASE SG RV See Note)

Expands the Louisiana New Markets Jobs Act tax credit to certain recovery zones. (gov sig) (Item #65) (EN NO IMPACT GF RV See Note)

Expands the Louisiana New Markets Jobs Act tax credit to certain recovery zones (Item #65) (EG NO IMPACT GF RV See Note)

Suspends the Procurement Processing Company Rebate Program (Item #65) (EG SEE FISC NOTE SD RV See Note)

Provides for capital outlay requests for a state-owned and administered project submitted by a budget unit of the state. (gov sig) (2/3 - CA7s11(C)) (Item #15) (EG NO IMPACT GF EX See Note)

Exempts purchases of certain farm equipment from the state sales and use tax during a declared state of emergency or disaster. (gov sig) (Item #26) (OR DECREASE GF RV See Note)

Exempts purchases of construction materials from state sales and use tax in parishes impacted by certain disasters. (gov sig) (Item #26)

Exempts business utilities from state sales tax for businesses impacted by 2020 states of disaster or emergency. (gov sig) (Item #26) (OR -$84,400,000 GF RV See Note)

To provide for a sales and use tax rebate on the sale of certain fiber-optic cable equipment (Item #31) (EN -$750,000 GF RV See Note)

Creates the Capital Outlay Savings Fund (Items #10 and #11) (EN NO IMPACT GF RV See Note)

Authorizes certain retail businesses to participate in the Enterprise Zone incentive (Item #18) (EN DECREASE GF RV See Note)

Provides for the amount of compensation persons required to collect state sales and use tax may deduct for remitting taxes (Item #30) (EN -$2,100,000 GF RV See Note)

Provides for eligibility for the Angel Investor Tax Credit for investments made in federal opportunity zones. (Item #19) (gov sig) (EN DECREASE GF RV See Note)

Extends the date for eligible expenses to qualify for the tax credit for the rehabilitation of historic structures and extends the effectiveness of the credit (Item #19) (EN SEE FISC NOTE GF RV See Note)

Provides for the Louisiana New Markets Jobs Act. (Item #19) (EN -$41,250,000 GF RV See Note)

Provides for the suspension of the corporation franchise tax and initial corporation franchise tax for small business corporations. (Item #16) (gov sig) (EN -$7,500,000 GF RV See Note)

Creates the Louisiana Sales Tax Simplification Task Force to develop a comprehensive plan to simplify Louisiana's sales tax administration and collection system. (OR SEE FISC NOTE GF EX)

Provides for the comprehensive Capital Outlay budget (Item #7)

Establishes an income or corporation franchise tax credit for certain broadband coverage providers (Item #31) (RE -$50,000,000 GF RV See Note)

(Constitutional Amendment) Establishes certain property tax exemptions for capital investment projects (Item #28) (EG SEE FISC NOTE LF RV See Note)

Provides for ad valorem tax exemptions for certain capital investment projects (Item # 28) (RE SEE FISC NOTE LF RV See Note)

Constitutional amendment to establish an ad valorem tax exemption for property subject to a cooperative endeavor agreement requiring the property owner to make payments in lieu of taxes. (2/3 - CA13s1(A)) (EN SEE FISC NOTE LF RV See Note)

Authorizes certain retail businesses to participate in the Enterprise zone incentive program. (Item #18) (7/1/20) (OR DECREASE GF RV See Note)

Re-creates the Department of Revenue (EG NO IMPACT See Note)

(Constitutional Amendment) Increases the income threshold for purposes of qualifying for the special assessment level (EN SEE FISC NOTE LF RV See Note)

Provides for the funding of the operations of the Department of Revenue. (2/3 - CA7s2.1(A)) (See Act) (EN SEE FISC NOTE GF RV See Note)

Requires the Department of Revenue to waive penalties and abate interest for certain taxpayers. (Item #29) (7/1/20) (OR DECREASE SG RV See Note)

Provides relative to hotel occupancy taxes levied by certain tourist commissions and convention and visitors bureaus (EN INCREASE LF RV See Note)

Provides for the notification process for ad valorem reappraisal (EN INCREASE LF EX See Note)

Defines "final determination" for purposes of reporting federal income tax adjustments. (1/1/21) (EN NO IMPACT GF RV See Note)

Authorizes an exemption from local sales taxes for feminine hygiene products and diapers (EN SEE FISC NOTE LF RV See Note)

Provides relative to disbursement of funds from START savings accounts. (8/1/20) (EN DECREASE GF RV See Note)

Suspends the lower tier of the corporation franchise tax levied on domestic and foreign corporations and the initial tax levied on certain business entities subject to the corporate franchise tax (EN -$5,800,000 GF RV See Note)

Amends rules relative to participation in the Industrial Tax Exemption Program (EN SEE FISC NOTE LF RV See Note)

Provides relative to the capital outlay application process. (8/1/20) (EN NO IMPACT See Note)

Provides relative to the authority of the Insurance Committee of the Assessors' Insurance Fund to contract for group insurance. (8/1/20) (EN NO IMPACT LF EX See Note)

Urges and requests that any proclamation convening an extraordinary session of the legislature in 2020 include changes to the carryback provisions of the corporate income tax deduction for net operating losses

Suspends provision of law capping amount of revenue which can be spent on in-state advertising (EN NO IMPACT See Note)

Requires the Department of Revenue to create and manage a technology solution to centralize sales and use tax registration, filing, and remittance (RE INCREASE GF EX See Note)

Urges and requests that any proclamation convening an extraordinary session of the legislature in 2020 include an extension of effectiveness and changes to eligibility requirements of the rehabilitation of historic structures tax credit

Provides for promotional play wagers. (gov sig) (EG -$29,300,000 RV See Note)

Provides for ad valorem tax exemptions for certain property. (See Act)

Constitutional amendment to provide for the adjustment of ad valorem millages. (2/3 - CA13S1(A))

Provides for the adjustment of ad valorem tax millages. (See Act)

Provides relative to projects participating in both the federal Opportunity Zones and Restoration Abatement programs. (gov sig)

Provides uniform procedures for issuance of tax clearances. (gov sig)

Constitutional amendment to reallocate severance tax to parishes for Parish Transportation Funds. (2/3 - CA13s1(A))

Provides for the comprehensive Capital Outlay budget

(Constitutional Amendment) Extends the ad valorem tax exemption for raw materials, goods, commodities, and other property to property destined for the Outer Continental Shelf (EN SEE FISC NOTE LF RV See Note)

Constitutional amendment to authorize ad valorem tax exemptions in Orleans Parish to promote affordable housing. (2/3 - CA13s1(A)) (EN DECREASE LF RV See Note)

Provides relative to state income taxation of Subchapter S corporations and other flow through entities. (gov sig) (EN SEE FISC NOTE GF RV See Note)

Provides relative to the ad valorem tax exemption in Orleans Parish for affordable housing. (See Act) (EN DECREASE LF RV See Note)

Defines a commercial farmer for purposes of certain sales and use tax exemptions (EN SEE FISC NOTE GF RV See Note)

Authorizes an additional base investment tax credit for resident copyrighted sound recordings (EN NO IMPACT GF RV See Note)

Prohibits the disposal or sale of projects funded through the capital outlay budget under certain circumstances (EN SEE FISC NOTE GF RV See Note)

Provides relative to collection of sales tax on remote sales (EN SEE FISC NOTE GF EX See Note)

Provides relative to loss years for purposes of the net operating loss deduction for corporate income tax (EN DECREASE GF RV See Note)

Authorizes the imposition of tax on industrial hemp-derived CBD products (EN +$610,000 GF EX See Note)

Requires disclosure and publication of costs for bond, debt, and tax elections (EN SEE FISC NOTE GF EX See Note)

Repeals unused tax credits. (gov sig) (EN NO IMPACT GF RV See Note)

Provides relative to the bonding authority of the Greater Lafourche Port Commission. (gov sig) (EN SEE FISC NOTE LF EX)

Authorizes the office of debt recovery to collect delinquent debts on behalf of local government subdivisions. (8/1/19) (EN INCREASE SG RV See Note)

Provides relative to the Ernest N. Morial-New Orleans Exhibition Hall Authority (EN INCREASE LF EX See Note)

Levies a state tax on the net gaming proceeds of fantasy sports contests, and authorizes a fee for issuance of certain licenses or permits (RE2 +$346,500 SD EX See Note)

Exempts diapers and feminine hygiene products from sales and use tax. (1/1/21) (RRF -$14,500,000 GF RV See Note)

Provides for tax exemptions for special districts created to finance capital improvements. (gov sig) (EN NO IMPACT LF RV See Note)

Excludes amounts deposited into certain education savings accounts for tuition expenses for elementary and secondary schools from state income taxes (RE DECREASE GF RV See Note)

Restricts spending of the state general fund (direct) from recurring money to 98% of the official forecast (EG -$201,000,000 GF EX See Note)

Reduces the rate of the .45% state sales and use tax levy over a certain period of time (RE -$392,000,000 GF RV See Note)

Authorizes an enhanced Angel Investor tax credit for investments made in Louisiana Entrepreneurial Businesses located in federally established opportunity zones (EG -$500,000 GF RV See Note)

Authorizes a state and local sales and use tax exclusion for certain re-leases or re-rentals of items of tangible personal property (RE DECREASE GF RV See Note)

Establishes the Unclaimed Property Revolving Loan Commission to provide financial assistance to local governments and political subdivisions for certain capital infrastructure projects (RE INCREASE SG EX See Note)

Establishes the La. Rural Jobs Act Tax Credit Program and authorizes a tax credit for rural growth investments made by rural growth funds (RE1 -$56,000,000 GF RV See Note)

Authorizes and provides for cooperative endeavor agreements between local governmental subdivisions and other entities that may require payments in lieu of taxes (RE SEE FISC NOTE LF RV See Note)

Exempts certain business utilities from state sales and use taxes (RE -$62,000,000 GF RV See Note)

Authorizes the legislative auditor to access data from the Department of Revenue for the purpose of auditing state-operated or state-administered programs (RE INCREASE SG EX See Note)

Provides for the effectiveness of certain sales and use tax holidays (RE1 -$4,900,000 GF RV See Note)

Provides with respect to the exemption from severance tax on oil produced from stripper wells (RE2 -$7,000,000 GF RV See Note)

Provides for effectiveness of the sales tax holidays. (gov sig) (EG -$4,900,000 GF RV See Note)

Provides that it shall be unlawful discrimination for a financial institution to refuse to provide services to any party because of the party's lawful engagement in commerce of firearms and ammunition (RE SEE FISC NOTE SG EX)

Provides individual income tax credits for the purchase and installation of residential water saving equipment. (gov sig) (EG -$2,000,000 GF RV See Note)

Exempts from sales and use tax textbooks required for a course offered by a public or nonpublic postsecondary educational institution. (7/1/19) (EG DECREASE GF RV See Note)

Provides tax credits for manufacturers to reduce the use of water from acquifers and other potable water sources. (gov sig) (OR DECREASE GF RV See Note)

Provides for a tax deduction for certain expenses incurred by teachers. (gov sig) (EG DECREASE GF RV See Note)

Extends the sunset of tax credit for rehabilitation of historic structures. (gov sig) (OR DECREASE GF RV See Note)

Constitutional amendment to provide relative to ad valorem taxation on inventory. (2/3 - CA13s1(A)) (OR -$443,000,000 LF RV See Note)

Consolidates all sales tax holidays into one annual three-day holiday. (gov sig) (OR -$6,400,000 GF RV See Note)

Provides premium tax credits for certain investments made in rural growth funds. (gov sig) (OR -$112,500,000 GF RV See Note)

Phases in the dedication of the temporary sales tax levy to the Transportation Trust Fund. (8/1/19) (OR -$392,000,000 GF RV See Note)

Changes the effective date for the definition of "dealer" for purposes of the sales and use tax imposed on transactions involving a remote seller. (gov sig) (EG SEE FISC NOTE See Note)

Reduces the amount of certain corporate income tax deductions and provides for continued effectiveness of reductions to certain corporate income tax deductions and exclusions (Item #16) (EN NO IMPACT GF RV See Note)

Provides for the Omnibus Bond Act (Item #9)

Provides relative to the individual income tax credit for taxes paid to other states (Item #17) (EN +$33,600,000 GF RV See Note)

Provides for the dedication of certain local avails of the automobile rental tax collected in East Baton Rouge Parish, the use of the monies in the Deepwater Horizon Economic Damages Collection Fund, and deposits into and uses of the Overcollections Fund. (Item #11)(7/1/18) (EN +$53,333,333 LF RV See Note)

Constitutional amendment to extend special assessment for, and exemptions for disabled veterans and their spouses, and for surviving spouses of military personnel, law enforcement and fire protection officers, and first responders from, ad valorem tax purposes on homesteads to apply to persons with usufruct when naked ownership is in trust. (2/3 - CA13s1(A)) (RE SEE FISC NOTE LF RV See Note)

Provides criteria for the definition of "dealer" for purposes of the sales tax imposed on transactions involving a remote seller (Item #26) (REF +$507,000,000 GF RV See Note)

Provides for a hold on the renewal of an operator's license under certain circumstances (EN DECREASE SG RV See Note)

Provides for the comprehensive Capital Outlay budget

Provides relative to the special assessment level for, and exemptions for disabled veterans and their spouses, and for surviving spouses of military personnel, law enforcement and fire protection officers, and first responders from, ad valorem tax purposes on homesteads when naked ownership is in trust. (See Act) (EN SEE FISC NOTE LF RV See Note)

Changes certain rebates to nonrefundable tax credits. (gov sig) (EG INCREASE GF RV See Note)

Creates a tax credit registry for tax credits with carryover provisions. (Item #21) (gov sig) (RE +$205,000 GF EX See Note)

Increases the earned income tax credit. (Item #21)(See Act) (RE -$21,000,000 GF RV See Note)

Terminates the credit for ad valorem tax on offshore vessels. (Item #21)(8/1/18) (EG +$6,100,000 GF RV See Note)

Provides relative to tax sales and post-sale notice. (8/1/18) (EN NO IMPACT GF EX See Note)

Changes eligibility requirements for the Quality Jobs Program for employers in parishes with relatively low per capita income (RE NO IMPACT GF RV See Note)

Limits annual expenditures on certain tax credit and rebate programs and terminates the programs in 2025. (Item #21) (gov sig) (EG +$588,000 GF EX See Note)

Increases the waste tire disposal fee applicable to passenger and light truck tires (EN +$1,144,363 SD RV See Note)

Prohibits the issuance of motion picture tax credits for certain types of productions (EN NO IMPACT See Note)

Constitutional amendment to require a two-thirds vote for renewal or expansion of all tax credits and rebate programs. (Item #21) (2/3 - CA13s1) (OR NO IMPACT See Note)

Phases out the tax credit for ad valorem taxes paid on inventory. (Item #21) (8/1/18) (OR +$15,700,000 GF RV See Note)

Requires paid tax preparers to sign and provide an identification number on tax returns, reports, and claims filed with the Department of Revenue. (7/1/18) (EN INCREASE SG EX See Note)

Provides relative to administrative rule approval process applicable to school readiness tax credits. (8/1/18) (EN NO IMPACT See Note)

Provides for the Omnibus Bond Act. (Item #9)(7/1/18)

Provides relative to collection of certain disallowed tax benefits from taxpayers. (8/1/18) (EN SEE FISC NOTE GF RV See Note)

Provides with respect to the casino operating contract (REF +$25,000,000 GF RV See Note)

Authorizes the secretary of the Department of Revenue to disclose certain taxpayer information to the state treasurer (EN NO IMPACT GF RV See Note)

Provides for direct payment of state and local sales tax due on purchases by certain nonprofit subsidiaries. (7/1/18) (EN NO IMPACT GF RV See Note)

Provides for the creation of special service districts by parishes and municipalities, and for the raising of revenues by such special service districts. (gov sig) (REF NO IMPACT LF See Note)

Provides for the administration, disposition, enforcement, and adjudication of state and local taxes, fees, and receipts and for the Board of Tax Appeals. (gov sig) (EN NO IMPACT GF EX See Note)

Requires the Board of Tax Appeals to refund certain filing fees and deposits paid relating to claims for the solar energy systems tax credit (EN -$42,900 GF RV See Note)

Changes requirements for newspaper advertisement of a public notice for a hearing concerning an increase in a property tax without voter approval (EN NO IMPACT LF See Note)

Authorizes individuals to indicate that part of their refund go to the La. Coalition Against Domestic Violence for education of women who are victims of domestic violence. (8/1/18) (EN NO IMPACT GF RV See Note)

Provides relative to the local match requirements for nonstate entities applying for capital outlay funding (EG NO IMPACT GF EX See Note)

Authorizes a rebate for taxpayers who donate to certain higher education scholarship and grant programs (RE -$5,000,000 GF RV See Note)

Makes permanent reductions to certain tax incentive rebate programs. (gov sig) (RE INCREASE GF RV See Note)

Provides an insurance premium discount for members of the Louisiana National Guard who have not been activated. (8/1/18) (EG -$1,100,000 GF RV See Note)

Increases the tax on certain telecommunication devices and services (Item #10) (EN +$213,000 SD RV See Note)

Provides relative to capital outlay reform (RE DECREASE GF EX See Note)

Requires certain legislative committees to approve line of credit recommendations for nonstate entity projects (EG NO IMPACT GF EX See Note)

Authorizes local taxing authorities to enter into cooperative endeavor agreements that provide for stipulated tax payments. (See Act) (OR SEE FISC NOTE LF RV See Note)

Provides for the assessment of certain commercial watercraft. (8/1/18) (OR SEE FISC NOTE LF RV)

Provides that if one business gets an advantage from the government, all businesses in the state receive the same advantage. (8/1/18) (OR DECREASE GF RV See Note)

Constitutional amendment to authorize local taxing authorities to enter into cooperative endeavor agreements to negotiate stipulated tax payments of ad valorem taxes. (2/3-CA13s1(A))

Constitutional amendment to remove the separate metering requirement from the definition of water sold directly to the consumer for residential use. (2/3 - CA13s1(A)) (OR DECREASE GF RV See Note)

Provides for incentive rebates under the Quality Jobs Program.

Eliminates sunset provision on credit for taxes paid in other states. (Item #5)(gov sig) (EG +$33,600,000 GF RV See Note)

Constitutional Amendment to exempt from ad valorem taxation certain property delivered to a construction site. (2/3 - CA13s1(A)) (EN SEE FISC NOTE LF RV See Note)

Provides for limitations on certain appropriations included in the Capital Outlay Act for Fiscal Year 2017-2018

Establishes the Ascension Parish Courthouse Fund for the construction of a new courthouse for the Twenty-Third Judicial District Court and the Ascension Parish Court (EN +$1,985,370 LF RV See Note)

Adds certain polyroll tubing to the definition of farm equipment for purposes of the state sales and use tax exemption for certain farm equipment (EN -$690,000 GF RV See Note)

Removes the restriction against taxes paid under protest concerning claims for the ad valorem tax credit for certain offshore vessels (RE1 SEE FISC NOTE See Note)

Removes the June 30, 2018, sunset provision and makes permanent reductions to certain income and corporation franchise tax credits. (gov sig) (EN +$12,500,000 GF RV See Note)

Provides for the allocation of the local avails of the automobile rental tax. (gov sig) (EN -$14,500 LF RV See Note)

Provides for the tax credit for ad valorem taxes paid on inventory by taxpayers included in one consolidated federal income tax return. (gov sig) (EN DECREASE GF RV See Note)

Restores the sales and use tax exemption for medical devices. (gov sig) (EN DECREASE GF RV See Note)

Changes the rebate for donations to certain school tuition organizations to a nonrefundable income tax credit. (gov sig) (EN INCREASE GF RV See Note)

Sunsets the individual income tax education credit. (gov sig) (EN +$9,200,000 GF RV See Note)

Provides for the effectiveness and applicability of the state sales and use tax exclusion for sales of gold, silver, or numismatic coins, and platinum, gold, or silver bullion (EN SEE FISC NOTE GF RV See Note)

Authorizes eligibility for the inventory tax credit for certain property held by persons engaged in the short term rental of such items (EN DECREASE GF RV See Note)

Provides relative to the corporate income tax deduction for certain dividend income (EN DECREASE GF RV See Note)

Extends the sunset and provides for the amount of the Angel Investor Tax Credit (EN DECREASE GF RV See Note)

Authorizes the Coastal Protection and Restoration Financing Corporation to finance payments from the RESTORE Act and Natural Resources Damages Act (EN SEE FISC NOTE SD EX See Note)

Establishes termination dates for certain tax credits and incentive programs administered by the Department of Economic Development. (gov sig) (EN INCREASE GF RV See Note)

Extends, with limitations, the authority of public postsecondary education management boards to establish and increase student fees (EN INCREASE SG RV See Note)

Provides relative to the telecommunications tax for the deaf (EN +$4,700,000 SD RV See Note)

Provides for an individual income tax credit for improvements made to the residences of individuals with certain disabilities (EN DECREASE GF RV See Note)

Authorizes a fee for the transfer of film tax credits (EN INCREASE SD RV See Note)

Extends the sunset for the Enterprise Zone Program (EN DECREASE GF RV See Note)

Provides for the Ports of Louisiana tax credits. (gov sig) (EN NO IMPACT See Note)

Authorizes the secretary of the Dept. of Revenue to require the filing of electronic tax returns and the payment of taxes by electronic funds transfer (EN NO IMPACT See Note)

Provides relative to revenue bonds of the Lafayette Parish School Board. (gov sig) (EN SEE FISC NOTE LF EX See Note)

Provides with respect to the exclusions and exemptions applicable to sales and use taxes (RR2 SEE FISC NOTE GF RV See Note)

Provides relative to corporate income tax credits (REF +$12,500,000 GF RV See Note)

Authorizes a rebate for taxpayers who donate to certain higher education scholarship and grant programs (RE -$5,000,000 GF RV See Note)

Constitutional amendment to authorize local economic development authorities or districts to enter into contracts to exempt offshore vessels from ad valorem taxation. (2/3 - CA13s1(A)) (RE1 SEE FISC NOTE LF RV See Note)

Creates an individual income tax checkoff for the Louisiana Horse Rescue Association (EN NO IMPACT GF RV See Note)

Levies a flat tax on business income and provides relative to business entities subject to the tax (RE SEE FISC NOTE GF RV)

Provides for a flat tax rate for purposes of calculating individual income tax, increases the amount of the earned income tax credit, and modifies other income tax credits and deductions (RE +$5,000,000 GF RV See Note)

(Constitutional Amendment) Provides for flat income tax rates and eliminates the income tax deduction for federal income taxes paid for purposes of calculating corporate income tax liability (RE SEE FISC NOTE See Note)

(Constitutional Amendment) Eliminates the income tax deduction for federal income taxes paid for purposes of computing individual income taxes and the references to the maximum amount of individual income tax rates and brackets (EG SEE FISC NOTE See Note)

Provides relative to entities that are exempt from the corporation franchise tax. (1/1/18) (RE DECREASE GF RV See Note)

Provides relative to the disposition of timber severance taxes (RE NO IMPACT GF RV See Note)

Provides relative to the definition of hotel for purposes of certain sales and hotel occupancy taxes. (7/1/17) (EG DECREASE GF RV See Note)

Terminates certain tax exemptions and deductions in 2021. (8/1/17) (EG INCREASE GF RV See Note)

Terminates certain tax exemptions, exclusions, or deductions in 2021. (8/1/17) (EG INCREASE GF RV See Note)

Includes certain numismatic coins in the definition of tangible personal property subject to sales and use tax. (7/1/17) (EG INCREASE GF RV See Note)

Exempts flood or tornado victims from paying state individual income tax for the 2017 tax year. (gov sig) (EG DECREASE GF RV See Note)

Constitutional amendment to exempt diapers and feminine hygiene products from state sales and use tax. (2/3 - CA13s1(A)) (EG DECREASE GF RV See Note)

Provides for items eligible for the 2nd Amendment Sales Tax Holiday. (8/1/17) (EG +$400,000 GF RV See Note)

Provides for a corporate income tax deduction for certain dividend income received by regulated entities. (1/1/18)

Provides for a deduction for certain casualty losses arising from a major disaster. (gov sig) (EG DECREASE GF RV See Note)

Eliminates sunset provision on credit for taxes paid in other states. (gov sig) (EG +$31,300,000 GF RV See Note)

Eliminates the refundability of certain corporate income and franchise tax credits. (See Act) (OR DECREASE GF RV See Note)

Exempts sales and purchases of gold, silver, or numismatic coins, or platinum, gold, or silver bullion from sales and use tax. (gov sig)

Provides relative to the Motion Picture Production Tax Credit. (gov sig)

Provides a flat rate for purposes of calculating individual income tax liability and eliminates certain tax credits. (See Act)

Provides relative to certain cooperative endeavor agreements. (gov sig)

Provides for the elimination of the refundability of certain corporation income and franchise tax credits. (See Act)

Provides for the rate of corporate income tax. (See Act)

Constitutional amendment to phase out the ad valorem tax on inventory and to reduce the industrial property tax exemption on millages related to school funding. (2/3 - CA13sl(A)) (OR DECREASE LF RV See Note)

Constitutional amendment to phase out ad valorem taxes on inventory over ten years. (2/3 - CA13s1(A))

Requires a credit to be given on income taxes for franchise taxes paid in another state. (gov sig) (OR DECREASE GF RV See Note)

Sunsets Motion Picture Production Tax Credit. (gov sig) (OR INCREASE GF RV See Note)

Provides for the reinstatement of the tax exemption on manufacturing machinery. (7/1/17) (OR -$22,000,000 GF RV See Note)

Provides with respect to the execution and administration of capital outlay appropriations for Fiscal Year 2016-2017 (Item #3)

Provides for the Omnibus Bond Act (Item #4)

Reduces the individual income tax deduction for net capital gains (Item #41) (EN INCREASE GF RV See Note)

Provides with respect to sales of certain services and tangible personal property at certain publicly owned facilities (Item #35) (EN SEE FISC NOTE GF RV)

Provides relative to the calculation of interest on certain overpayments (Item #45) (EN +$16,300,000 GF RV See Note)

Provides for the confidentiality of tax records, the definition of manufacturer for purposes of the tax credits for ad valorem taxes paid to local governments, and certain limitations. (gov sig) (Item #47) (EN +$57,000,000 GF RV See Note)

Provides relative to the insurance premium tax credit (Item #6) (EN -$1,300,000 GF RV See Note)

Provides with respect to the net operating loss deduction for corporate income tax (Item #37) (EN NO IMPACT GF RV See Note)

Provides for the modification of the sales and use tax exemption for domed stadium facilities, baseball facilities, and other publicly owned facilities. (Item #35)(gov sig) (REF SEE FISC NOTE GF RV)

Provides for the Omnibus Bond Act

Provides with respect to exemptions from state sales tax. (Item Nos. 7-35) (7/1/16) (RE DECREASE GF RV See Note)

Establish notification and reporting requirements relative to retail sales made in Louisiana by remote retailers (EN SEE FISC NOTE GF RV See Note)

Authorizes the Lafourche Parish School Board to levy and collect an additional sales and use tax (EN +$13,000,000 LF RV See Note)

Provides for the assessment of a surcharge fee on prepaid 911 services (EN +$6,120,000 LF RV See Note)

Increases the fee imposed by the Louisiana Tax Commission for the mandated assessment of public service properties (EN +$1,700,000 SD RV See Note)

(Constitutional Amendment) Establishes a total ad valorem property tax exemption for the surviving spouse of a member of the armed forces of the Unites States, the La. National Guard, the La. State Police, or a law enforcement or fire protection officer killed in the line of duty (EN SEE FISC NOTE LF RV See Note)

Provides relative to the deadlines for the payment of certain taxes and the time and place for the filing of certain income tax returns (RE1 NO IMPACT GF RV See Note)

Relative to the Louisiana Quality Jobs Program (EN DECREASE GF RV See Note)

Provides for the Omnibus Bond Act (gov sig) (Item #4)

Provides for the operability of the tax credit for Citizens Property Insurance Corporation 2005 assessment. (gov sig) (Item Nos. 46 and 47) (EG +$17,000,000 GF RV See Note)

Restores sales tax exemption for admissions to athletic and entertainment events for elementary and secondary schools. (7/1/16)(Item No. 7) (EG DECREASE GF RV See Note)

Legislates with regard to purchases of fishing boats, supplies, fuels, lubricants, and repairs for the boats of licensed commercial fisherman. (7/1/16) (Item No. 33) (EG DECREASE GF RV See Note)

Provides for increases to the earned income tax credit. (See Act)(Item No. 47) (EG -$20,000,000 GF RV See Note)

Provides relative to registration of certain online hotel marketplaces with the Dept. of Revenue (EN SEE FISC NOTE GF EX See Note)

Authorizes an increase in fees collected by the Department of Environmental Quality (EN +$9,400,000 SD RV See Note)

Provides relative to extensions of time for filing Louisiana individual income tax returns (EN INCREASE GF EX See Note)

Requires the electronic filing of certain claims for refunds (EN NO IMPACT GF RV See Note)

Provides for administration, disposition, enforcement, and adjudication of state and local taxes under the jurisdiction of the Board of Tax Appeals (EN -$32,000 LF RV See Note)

Provides relative to the enforcement and supervision of the collection of certain inspection and supervision fees (EGF NO IMPACT SD RV See Note)

Provides for the legislative intent of Act No. 451 of the 2015 Regular Session (EN NO IMPACT See Note)

Provides for the application of a premium, if any, in connection with the issuance of bonds. (gov sig) (EN SEE FISC NOTE LF RV See Note)

Re-creates the income tax checkoff donation for Friends of Palmetto Island State Park. (gov sig) (EN NO IMPACT GF RV See Note)

Provides debt amnesty program to individuals for excessive debt due the office of motor vehicles. (8/1/16) (OR DECREASE SG RV See Note)

Re-creates the Department of Revenue (EN NO IMPACT GF EX See Note)

Reduces the fee charged to the Department of Children and Family Services and district public defender's offices for each tax offset claim (EN SEE FISC NOTE SG RV See Note)

Defines "sales of services" as to furnishing certain sleeping rooms, cottages, or cabins. (8/1/16)

Provides for remittance of sales and use tax under under protest (EG NO IMPACT GF RV See Note)

Provides relative to certain entities or organizations receiving capital outlay funding. (1/1/17) (EG SEE FISC NOTE SG RV)

Recreates the Tax Free Shopping (Refund) Program set to terminate on July 1, 2017. (8/1/16) (EG -$1,500,000 GF RV See Note)

Repeals the three-year sunset of certain reductions to income and corporation franchise tax credits (Item #10) (EN NO IMPACT GF RV See Note)

Repeals the state income tax deduction for federal income taxes paid for purposes of calculating corporate income taxes (Item #17) (EN +$22,000,000 GF RV See Note)

Provides relative to taxing authority of certain waterway commissions. (8/1/16) (OR NO IMPACT LF RV See Note)

Constitutional amendment increasing level of assessed valuation at which homestead exemption applies. (2/3 - CA13s1(A)) (OR SEE FISC NOTE LF RV)

Impose a one cent sales and use tax (Item #9) (EN +$880,600,000 GF RV See Note)

Increases the excise tax levied on certain alcoholic beverages (Item #20) (EN +$19,200,000 GF RV See Note)

Reduces the amount of certain Enterprise Zone tax credits and removes certain hotels from eligibility (Item #27) (EN +$2,000,000 GF RV See Note)

Provides relative to loss years for purposes of the net operating loss deduction for corporate income tax (Item #5) (EN SEE FISC NOTE GF RV See Note)

Provides for the amount of vendors compensation authorized as compensation for the collection and remittance of state sales and use taxes (Item #21) (EN +$6,400,000 GF RV See Note)

Provides relative to the application of refundable tax credits. (Item #26)(gov sig) (EN NO IMPACT GF RV See Note)

Repeals the state income tax deduction for federal income taxes paid for purposes of calculating individual and corporate income taxes (Item #17) (RE1 SEE FISC NOTE GF RV See Note)

Repeals three-year sunset of certain reductions to corporate income tax deductions, exemptions, and exclusions (Item #12) (RE1 SEE FISC NOTE GF RV See Note)

Reduces the amount of the insurance premium tax for certain Louisiana investments (Item #6) (EN +$8,300,000 GF RV See Note)

Clarifies the intent of the Legislature that Act 108 of the 2015 Regular Session is to apply prospectively only.

Increases the state sales tax on telecommunications services (Item #24) (EN +$2,200,000 GF RV See Note)

Requires the advance payment of sales tax (Item #35) (EG1 SEE FISC NOTE GF RV)

Provides relative to the net operating loss deduction for corporate income tax (Item #5) (EN SEE FISC NOTE GF RV See Note)

Reduces the amount of the discount for accurately reporting and remitting excise taxes on certain tobacco products and the amount of the discount for stamping cigarettes (Item #22) (EN +$1,100,000 GF RV See Note)

Creates special committee to review sales and use tax exemptions and exclusions. (gov sig) (RE SEE FISC NOTE GF EX)

Provides relative to enterprise zone requirements, incentives, and effectiveness, and establishes a sunset date for the program. (Item #27)(gov sig) (RE INCREASE GF RV See Note)

Provides for the abolition of certain statutory dedications. (Item #7) (gov sig) (OR INCREASE GF RV See Note)

Provides relative to the sales and use tax exemption for antique airplanes held by private collectors and not used for commercial purposes. (Item #36)(gov sig) (EG INCREASE GF RV See Note)

Provides for the reduction of the amount of certain ad valorem tax credits and provides for the carryforward rather than the refund of a certain portion of excess credit amounts. (gov sig) (EG +$253,000,000 GF RV See Note)

Limits the deduction for intangible drilling and development costs used in the computation of the Louisiana net income of a corporation. (Item #5)(gov sig)

Provides for the reduction to the amount of the insurance premium tax for certain Louisiana investments. (gov sig) (OR +$16,600,000 GF RV See Note)

Constitutional amendment to add certain property tax exemptions and dedicate certain revenue. (Item #31)(2/3 - CA13s1(A))

Changes certain refundable tax credits to nonrefundable tax credits. (See Act) (OR +$38,000,000 GF RV See Note)

Establishes a baseline limit on all claims against income and franchise tax for musical and theatrical production income tax credits filed during a fiscal year on a first-come, first-served basis and gives claims above the amount priority in the next fiscal year. (gov sig) (OR INCREASE GF RV See Note)

Limits the period for carryforward of net operating losses. (gov sig) (OR NO IMPACT GF RV See Note)

Provides relative to mandatory fees charged to students at public postsecondary education institutions (EN INCREASE SG RV See Note)

Establishes the Sales Tax Streamlining and Modernization Commission to perform a comprehensive study of Louisiana's state and local sales and use tax systems (EN SEE FISC NOTE GF EX See Note)

Authorizes the city of New Orleans to create a municipal revenue amnesty program (EN SEE FISC NOTE LF RV See Note)

Requires the withholding of individual income taxes from income earned by certain individuals for purposes of the motion picture investor tax credit (EN SEE FISC NOTE GF RV See Note)

Changes the description of a capital improvement project for the SOWELA Technical Community College to be financed through the sale of bonds (EG1 NO IMPACT See Note)

Provides with respect to the distribution and sale of vehicles (EN NO IMPACT See Note)

Creates an individual income tax checkoff for the U.S.S. KIDD (EN NO IMPACT GF RV See Note)

Requires the review of tax credits (EN NO IMPACT GF RV See Note)

Provides relative to fees assessed by the Department of Economic Development (EN +$1,900,000 SG RV See Note)

Creates an individual income tax checkoff for The Extra Mile, Southeast La. and other regional The Extra Mile organizations (EN NO IMPACT GF RV See Note)

Provides relative to the forestry commission's authority to determine the market value of certain items (EN NO IMPACT See Note)

Provides for the increase of certain fees for the courts of appeal. (7/1/15) (EN INCREASE SG RV See Note)

Provides relative to fees established for certain structural pest control business owners (EG INCREASE SG RV See Note)

Provides relative to penalties collected by the Department of Revenue (EN +$5,900,000 SG RV See Note)

Provides relative to fees charged by the Department of Revenue (EN +$3,500,000 SG RV See Note)

Authorizes an income tax deduction for taxpayers who employ certain qualified disabled individuals (EN DECREASE GF RV See Note)

Provides for the comprehensive Capital Outlay budget

Provides for the Omnibus Bond Act

Provides relative to entities authorized to provide services related to motor vehicles (EN +$59,500,000 GF RV See Note)

Provides for a state and local sales and use tax exemption for certain aircraft manufactured in Louisiana (EN SEE FISC NOTE GF RV See Note)

Provides relative to calculation of the Louisiana apportionment percent and taxable capital for manufacturers of certain aircraft (EN SEE FISC NOTE GF RV See Note)

Provides for the collection of sales and use tax imposed on the purchase of motor vehicles by certain foreign business entities (EN INCREASE GF RV See Note)

Adds requirements for eligibility for the income tax credit for taxes paid in other states (EN +$34,000,000 GF RV See Note)

Provides with respect to the solar energy systems tax credit (EN +$19,000,000 GF RV See Note)

Provides relative to the motion picture investor tax credit (EN +$77,000,000 GF RV See Note)

Reduces the amount of certain corporate income tax exclusions and deductions (EN +$122,000,000 GF RV See Note)

Provides with respect to the net operating loss deduction for purposes of the corporate income tax (EN +$29,000,000 GF RV See Note)

Memorializes the U.S. Congress and the Louisiana Congressional delegation to work towards equitable revenue sharing for Louisiana mineral and gas production

Provides relative to requirements for stamping cigarettes (REF INCREASE GF RV See Note)

Suspends annual state sales tax holidays until 60 days after adjournment of the 2016 Regular Session of the Legislature (EG1 +$3,300,000 GF RV See Note)

Provides relative to tuition and fees for postbaccalaureate programs at public colleges and universities (RE INCREASE SG RV See Note)

Increases the qualified equity investment authority for the La. New Markets Jobs Act tax credits (EG -$29,250,000 GF RV See Note)

Provides for in-state tuition and fee rates for veterans and qualified dependents enrolling in public postsecondary educational institutions. (1/1/16) (RE DECREASE SG RV See Note)

Relative to the motion picture investor tax credit (RE DECREASE GF RV See Note)

Requires the Joint Legislative Committee on Capital Outlay to approve line of credit recommendations for state and nonstate entity projects (RE NO IMPACT GF EX See Note)

Provides relative to the membership of the Joint Legislative Committee on Capital Outlay