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 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)
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 an individual income tax credit for improvements made to the residences of individuals with certain disabilities (EN DECREASE GF RV See Note)
Provides for the effectiveness of the state sales and use tax exclusion for sales or purchases of fire-fighting equipment by a volunteer fire department (Item #17)
Provides with respect to the applicability and effectiveness of Act Nos. 30 and 31 of the 2016 First Extraordinary Session of the Legislature which eliminated the deductibility of federal income taxes paid for purposes of computing corporate income taxes (Items #39 & 40) (EG SEE FISC NOTE GF RV 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 (Items #39 & 43) (EG SEE FISC NOTE GF RV See Note)