Provides an income tax credit for certain small employers which pay health insurance premiums for employees and reduces the amount of the premium tax credit for insurers which invest their assets in La. (OR DECREASE GF RV See Note)
Adds facilities supporting medical physicists residency programs to facilities eligible for the sales and use tax exemption for certain qualifying radiation therapy treatment centers (EN -$80,000 GF RV See Note)
(Constitutional Amendment) Authorizes a local option for local governments to establish percentages of fair market value for property classifications used in determining the assessed valuation of property for purposes of ad valorem tax (OR SEE FISC NOTE LF RV)
Limits the alternative fuel tax credit for qualified clean-burning motor vehicle fuel property and qualified clean-burning motor vehicles (gov sig) (RE +$100,000 GF RV See Note)
Requires the state sales tax return to include information on all exclusions and exemptions applied for the period from July 1, 2016, through December 31, 2016
Increases the minimum annual registration or license tax on private passenger vehicles and trucks, tandem trucks, truck-tractors, semitrailers, and trailers and dedicates the revenue to the TIGER Fund (OR +$65,761,927 SD RV See Note)
Extends termination of the state sales and use tax exclusion for certain alternative substances used as fuel by manufacturers (EN -$40,000 GF RV See Note)