Directs the La. State Law Institute to direct printers to add a validity note following Article IX, Section 9 of the La. Constitution (EN NO IMPACT See Note)
Defines "qualified capital expenditures" eligible for a project facility expense rebate through the Competitive Projects Payroll Incentive Program (EN NO IMPACT GF RV See Note)
Adds structures located in opportunity zones to the property eligible to participate in the Restoration Tax Abatement program (EN SEE FISC NOTE LF RV See Note)
Extends authority for imposition of certain fees levied by the Louisiana Tax Commission for the assessment of certain properties (EN SEE FISC NOTE SG RV See Note)
Exempts purchases of certain farm equipment from the state sales and use tax during a declared state of emergency or disaster. (gov sig) (Item #26) (OR DECREASE GF RV See Note)
Provides for capital outlay requests for a state-owned and administered project submitted by a budget unit of the state. (gov sig) (2/3 - CA7s11(C)) (Item #15) (EG NO IMPACT GF EX See Note)
Exempts business utilities from state sales tax for businesses impacted by 2020 states of disaster or emergency. (gov sig) (Item #26) (OR -$84,400,000 GF RV See Note)
Requires the Board of Tax Appeals to refund certain filing fees and deposits paid relating to claims for the solar energy systems tax credit (EN -$42,900 GF RV See Note)