Levies a state tax on the net proceeds of sports wagering, dedicates the avails of the tax, and imposes certain gaming fees (RE +$1,225,000 SD EX See Note)
Authorizes an enhanced Angel Investor tax credit for investments made in Louisiana Entrepreneurial Businesses located in federally established opportunity zones (EG -$500,000 GF RV See Note)
Excludes amounts deposited into certain education savings accounts for tuition expenses for elementary and secondary schools from state income taxes (RE DECREASE GF RV See Note)
Levies a state tax on the net gaming proceeds of fantasy sports contests, and authorizes a fee for issuance of certain licenses or permits (RE2 +$346,500 SD EX See Note)
Suspends the .45% state sales and use tax levy imposed in R.S. 47:321.1 until 60 days after final adjournment of the 2020 R.S. (OR -$392,000,000 GF RV See Note)