Constitutional amendment to increase the homestead exemption to $15,000 of the assessed valuation and provides for annual adjustment in accordance with the Consumer Price Index. (1/1/11) (2/3 - CA13s1(A)) (OR SEE FISC NOTE LF RV See Note)
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)
Phases out state sales tax over a six-year period on transactions related to certain tangible personal property used or consumed by a communications service provider in providing communications services or which is integral or necessary for the installation, operation, or maintenance of such property. (7/1/15)
Constitutional amendment to limit the increase in the assessed value of real or immovable property upon reappraisal to the increase in the CPI except in certain circumstances. (1/1/11) (2/3 - CA13s1(A)) (OR SEE FISC NOTE LF RV)
Provides for the reduction of the amount of certain ad valorem tax credits and for carryforward rather than the refund of certain portion of excess credit amount. (gov sig) (OR +$294,000,000 GF RV See Note)
Authorizes local taxing authorities to enter into cooperative endeavor agreements that provide for stipulated tax payments. (See Act) (OR SEE FISC NOTE LF RV See Note)
Constitutional amendment to provide for taxation of Internet and mail-order sales and to provide for dedication and distribution of the proceeds. (2/3-CA13s1(A)) (1/1/16)
Provides for administration, disposition, enforcement, and adjudication of state and local taxes and for the Board of Tax Appeals. (gov sig) (EN DECREASE GF RV See Note)