Authorizes the secretary of DED to enter into state sales and use tax rebate contracts with procurement processing companies which recruit purchasing companies to La. (EN SEE FISC NOTE GF RV See Note)
Extends the single sales factor for computation of corporate income and franchise taxes for manufacturing or merchandising to other qualified businesses through establishment of the Corporate Tax Apportionment Program (EN DECREASE GF RV See Note)
Prohibits the State Bond Commission from approving bonds, notes, or other indebtedness of political subdivisions against whom there is an unpaid judgment issued by a court of competent jurisdiction for amounts owed for services performed under contract (OR INCREASE SG EX See Note)
(Constitutional Amendment) Provides relative to provisions in the La. Constitution requiring minimum bids in tax sales which are limited in applicability to municipalities meeting specified population characteristics (Item #8)
Creates an individual income tax return checkoff for donations to the La. Chapter of the National Multiple Sclerosis Society (EN INCREASE GF EX See Note)
Prohibits the inclusion of the value of certain federal tax credits and special financing provisions when determining the fair market value of certain property for purposes of tax assessment (EN SEE FISC NOTE LF RV 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)