Adds certain polyroll tubing to the definition of farm equipment for purposes of the state sales and use tax exemption for certain farm equipment (OR -$212,000 GF RV See Note)
Provides for a state sales and use tax exemption for sales of certain property to "St. Bernard Project, Inc." and provides for the dedication of certain state sales and use tax monies into the Telecommunications for the Deaf Fund (EN -$1,100,000 GF RV See Note)
Changes the definitions of "transit-oriented development" and "multifamily residential housing" for purposes of the La. Enterprise Zone Act (EN -$46,113 GF RV See Note)
Requires that certain repairs to tangible personal property be excluded from local sales and use taxes in East Feliciana Parish (OR SEE FISC NOTE LF RV)
Removes the exclusion of the city of New Orleans and the parish of Orleans relative to the offset of individual income tax refunds (EN SEE FISC NOTE LF RV See Note)