Provides for the decoupling of state law from federal law as it relates to the depreciation and expensing of certain property (Item #29) (OR SEE FISC NOTE GF RV)
Provides criteria for the definition of "dealer" for purposes of the sales tax imposed on transactions involving a remote seller (Item #26) (EN SEE FISC NOTE GF RV See Note)
Provides for the applicability of exemptions and exclusions for purposes of state sales and use taxes (Items #22 and #23) (OR +$173,000,000 GF RV See Note)
Reduces the amount of certain corporate income tax deductions and provides for continued effectiveness of reductions to certain corporate income tax deductions and exclusions (Item #16) (EN NO IMPACT GF RV See Note)
Imposes a state sales and use tax and dedicates a portion of the proceeds for support of public education, including teacher salaries, early childhood education, the La. Go Grants Program, and TOPS (Items #10, 22, and 23) (OR +$749,000,000 RV See Note)
Provides for administration of incentive rebates under the Quality Jobs and Enterprise Zone programs. (Items #21 and 27)(gov sig) (REF -$3,128,880 GF RV See Note)
Makes permanent reductions to credits and rebates under the Enterprise Zone, Quality Jobs, and Competitive Project Payroll Incentive programs. (Items #26 and 27) (gov sig) (EG +$23,290,000 GF RV See Note)