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)
Increases certain weights and measures registration and license fees under the jurisdiction of the Department of Agriculture and Forestry (EN +$619,185 SD RV See Note)
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)
Constitutional amendment to authorize the phase-in of increases in ad valorem taxation under certain circumstances. (2/3 - CA13s1(A)) (RE1 SEE FISC NOTE LF RV See Note)
(Constitutional Amendment) Establishes an ad valorem property tax exemption for the surviving spouse of a person who died while performing their duties as an emergency medical responder, technician, or paramedic (EN SEE FISC NOTE LF RV See Note)
Creates the Infrastructure and Jobs Creation Tax Credit Program to fund grants for public-private partnership investment in Louisiana. (8/1/21) (OR DECREASE GF RV See Note)
Provides a flat corporation income tax rate and eliminates the usage of certain tax credits against corporation income tax. (gov sig) (OR -$144,000,000 GF RV See Note)
Subject to adoption of proposed consitutional amendment, authorizes extensions of the homestead exemption and/or the special assessment level for owners who are unable to reoccupy their homesteads within the five-year period set forth in present law. (See Act) (EN INCREASE LF EX See Note)