Makes certain food businesses and any retail business except grocery stores and pharmacies with a certain number of employees ineligible for Enterprise Zone contracts. (gov sig) (EG +$1,000,000 GF RV See Note)
Requires verification of qualified expenditures for certification of certain tax credits by the Dept. of Economic Development (EN +$4,762,000 SG RV See Note)
Suspends annual state sales tax holidays until 60 days after adjournment of the 2016 Regular Session of the Legislature (EG1 +$3,300,000 GF RV See Note)
Establishes a baseline limit on all claims against income tax for motion picture investor tax credits filed during a fiscal year on a first-come, first-served basis, gives claims above the amount priority in the next fiscal year and provides a termination date for the program. (gov sig)
Establishes a baseline limit on all claims against income and franchise tax for Research and Development tax credits filed during a fiscal year on a first-come, first-served basis and gives claims above the amount priority in the next fiscal year. (gov sig)
Authorizes the secretary of the Department of Revenue's authority to add back certain deductible expenses of corporations subject to Louisiana income or franchise tax which have either corporate gross revenues everywhere of $8 billion or $8 million of assets everywhere in order to calculate the corporation's income. (gov sig) (OR INCREASE GF RV See Note)
Requires corporations subject to Louisiana income or franchise tax which have either corporate gross revenues everywhere of $8 billion or $8 million of assets everywhere to file combined returns and limits their NOL deduction to 50% of tax liability. (gov sig) (EG INCREASE GF RV See Note)
Establishes a baseline limit on all claims against premium tax for new market tax credits filed during a fiscal year on a first-come, first-served basis and gives claims above the amount priority in the next fiscal year. (gov sig)
Provides for in-state tuition and fee rates for veterans and qualified dependents enrolling in public postsecondary educational institutions. (1/1/16) (RE DECREASE SG RV See Note)
Establishes a baseline limit on the payment of rebates and the use of tax credits in a fiscal year for Enterprise Zone and Quality Job Program contracts and provides a sunset date for the Enterprise Zone program. (gov sig)
Requires the withholding of individual income taxes from income earned by certain individuals for purposes of the motion picture investor tax credit (EN SEE FISC NOTE GF RV See Note)