Authorizes local taxing authorities to enter into cooperative endeavor agreements that provide for payments in lieu of taxes (Item #28) (RE SEE FISC NOTE LF RV See Note)
Provides relative to the apportionment ratio for purposes of computing corporate income tax and provides for the sourcing of sales (Item #44) (EN INCREASE GF RV See Note)
Limits the amount of motion picture investor tax credits which may be awarded on state-certified productions approved during a fiscal year to $300 million, but rolls over any credits not awarded to future fiscal years. (7/1/15)
Prohibits the State Bond Commission from approving bonds, notes, or other indebtedness of certain political subdivisions against whom there is an unpaid final, nonappealable judgment issued by a court of competent jurisdiction for amounts owed for services performed under contract. (8/1/12) (RE INCREASE SG EX See Note)
Establishes a sales tax holiday to provide relief for recovery as a result of Hurricane Laura and the COVID-19 pandemic (Item #26) (EN -$4,500,000 GF RV See Note)
Provides relative to the issuance of bonds to finance capital improvements for the Louisiana Community and Technical Colleges System. (2/3-CA7s6(F)(1))(gov sig)