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)
Provides tax credits for manufacturers to reduce the use of water from acquifers and other potable water sources. (gov sig) (OR DECREASE GF RV See Note)
. Excludes funeral establishments that make payment to a third party for cash advance items from the definition of dealer for state and local sales and use tax. (7/1/19)
Provides individual income tax credits for the purchase and installation of residential water saving equipment. (gov sig) (EG -$2,000,000 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)
Requests the legislative auditor to review and report on the 1,692 Medicaid recipients who reported income in excess of $100,000 on their 2017 calendar year income tax returns.
Provides for the amount of compensation dealers may retain for timely filing and remittance of state sales tax. (Item #30) (7/1/20) (EGF DECREASE GF RV See Note)