Extends the tax exemption period for cigars and pipe tobacco products sampled at the Premium Cigar Association convention (EN SEE FISC NOTE GF RV See Note)
Authorizes contracts for motion picture investor tax credit for five years, renewable for five more, for scripted television series if they agree to construct or lease production facilities in Louisiana and reach an agreement with LED on guaranteed expenditures and jobs for residents. (gov sig)
Exempts certain educational institutions from state sales and use tax on the lease or rental of tangible personal property (EN -$200,000 GF RV See Note)
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)
Changes the definition of alternative fuel for purposes of the tax credit for conversion of a vehicle to alternative fuel usage (EN INCREASE GF RV See Note)