Constitutional amendment to establish the Exemption Review Conference and provide for the review of and recommendation concerning tax exemption, exclusion, deduction and credit instruments filed for certain regular sessions and to establish procedures for such instruments. (2/3-CA13s1(A)) (See Act) (EG INCREASE GF EX See Note)
Extends the excise tax exemption for cigars or pipe tobacco products sampled during the Convention of the International Premium Cigar and Pipe Retailers Association (EN SEE FISC NOTE GF RV See Note)
Limits all claims against income tax for motion picture investor tax credits filed during each fiscal year to $300 million, but rolls over any remaining balance to future fiscal years. (7/1/15)
Removes the authority of the Louisiana Tax Free Shopping Program to charge participating retailers a membership fee. (gov sig) (EN -$80,000 SG RV See Note)
Authorizes a levy of an optional hotel assessment by a tourism organization upon its hotel members and provides for treating such assessment as a surcharge to hotel guests. (8/1/14) (OR INCREASE RV See Note)
Provides with respect to the development of appraisals and assessments of public service properties by the La. Tax Commission (EN NO IMPACT GF EX See Note)
Establishes the Louisiana Capital Outlay Revolving Loan Bank to provide financial assistance to local governments and political subdivisions for certain capital infrastructure projects (EN SEE FISC NOTE SD RV See Note)
Requests the Louisiana State University Center for Energy Studies, Louisiana State University Public Administration Institute, and the Louisiana Tax Institute to analyze mineral revenues, taxes, and exemptions and to submit a written report of its findings to the legislature. (EG NO IMPACT GF EX See Note)