Requires online or catalog retailers not domiciled in Louisiana to provide notice to Louisiana purchasers that state sales and use taxes may be due on purchases (OR SEE FISC NOTE GF RV)
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)
(Constitutional Amendment) Establishes an ad valorem tax exemption for property subject to a cooperative endeavor agreement that requires the property owner to make payments in lieu of taxes (OR SEE FISC NOTE LF RV See Note)
Constitutional amendment to authorize the phase-in of increases in ad valorem taxation under certain circumstances. (2/3 - CA13s1(A)) (RE1 SEE FISC NOTE LF 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 and provides for cooperative endeavor agreements between local governmental subdivisions and other entities that may require payments in lieu of ad valorem taxes (OR SEE FISC NOTE LF RV See Note)
Creates an individual income tax checkoff for the Uninsured Medical Catastrophe Donation and dedicates the monies to the Uninsured Medical Catastrophe Fund (EG NO IMPACT GF RV See Note)
Authorizes the recapture of disallowed tax credits from owners of entities created or organized for the primary purpose of receiving or selling motion picture investor tax credits. (gov sig) (RE SEE FISC NOTE GF RV See Note)
Prohibits the $25 credit for educational expenses for each child attending nonpublic elementary and secondary school if the tax deduction for payment of tuition and fees is taken and establishes the Student Assessment for a Valuable Education (SAVE) Credit Program. (gov sig) (EN -$347,700,000 GF RV See Note)
Requires sellers of motion picture investor tax credits to qualify for and be included in a Public Registry of Motion Picture Investor Tax Credit Brokers. (1/1/16) (EN +$60,000 GF EX See Note)