The Louisiana Make-A-Wish Act to provide an individual income tax return checkoff for donations to the Make-A-Wish Foundation (EN NO IMPACT GF RV See Note)
Provides for an income and corporation franchise tax credit for ad valorem taxes paid by certain barge line, towing, and other water transportation companies (OR -$887,000 GF RV See Note)
Provides that the State Bond Commission shall establish an online database for posting notices for bond validation suits (EN SEE FISC NOTE SG EX See Note)
Requires the payment of an individual income tax refund in the manner selected by the taxpayer if the taxpayer files a paper tax return (OR SEE FISC NOTE GF EX See Note)
Requires that charges imposed by collection contractors for the collection of taxes due the Dept. of Revenue be deducted from the total amount of money collected from a tax debtor (OR -$3,000,000 GF RV 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)
(Constitutional Amendment) Authorizes adjustment of ad valorem tax exempt status for certain nonprofit entities in Orleans Parish and requires downward adjustment of all affected millages to prevent any resulting increase in the amount of taxes collected (OR SEE FISC NOTE LF RV)
(Constitutional Amendment) Requires annual adjustments in the tax on gasoline, motor fuels, and special fuels in accordance with the Consumer Price Index beginning Jan. 1, 2014