Phases in by 2015 an exemption from income tax for dividend and interest income of those 65 years of age or older. (gov sig) (EG -$4,100,000 GF RV See Note)
Establishes a baseline limit on all claims against state taxes for industrial tax equalization exemptions filed during a fiscal year on a first-come, first-served basis and gives claims above the amount priority in the next fiscal year. (gov sig)
Establishes the office of debt recovery at the Dept. of Revenue for the collection of delinquent debts owed to certain governmental entities (EN SEE FISC NOTE GF RV See Note)
(Constitutional Amendment) Provides for the redemption period for blighted, abandoned, uninhabitable, or hazardous property sold at tax sale (EN SEE FISC NOTE LF EX See Note)
Provides an exemption from sales tax on the sale of meals to staff, patients and residents of nursing homes, adult residential care providers, and continuing care retirement communities. (gov sig) (EN SEE FISC NOTE LF RV See Note)
Provides for an individual tax return checkoff for donations for the cost of decorative lighting on the Crescent City Connection Bridge (EN NO IMPACT GF RV See Note)
Grants a refundable "residential energy efficiency tax credit" for 2012 and 2013 equal to 50% of the first $25,000 of the aggregate cost of "qualifying residential energy efficient property" that is purchased and installed in the residence of those 65 and older who are income-eligible. (gov sig) (EN DECREASE GF RV See Note)
Limits expenditures for ATL services eligible for motion picture investor tax credits to 40% of total production expenditures in the state. (See Act) (EN INCREASE GF RV See Note)