Establishes "The Angela Downs Act" which authorizes a state sales tax rebate for purchases of motor vehicles with certain modifications related to orthopedic disabilities" (EN -$60,000 GF RV See Note)
Limits the deduction for intangible drilling and development costs used in the computation of the Louisiana net income of a corporation. (Item #5)(gov sig)
Constitutional amendment to remove the income limit on persons age 65 or older receiving a special assessment on residential property. (1/1/15) (2/3-CA13s1(A)) (EG SEE FISC NOTE LF RV See Note)
Excludes certain repairs on tangible personal property from local sales and use tax by certain taxing authorities in Calcasieu Parish (EN SEE FISC NOTE LF RV See Note)
Creates an individual income tax checkoff for The Louisiana Youth Leadership Seminar Corporation, also known as Hugh O'Brian Youth Leadership (EN NO IMPACT GF RV See Note)
Requires the Department of Revenue to allow no less than twelve months to activate debit cards for the payment of tax refunds (EN NO IMPACT SG EX See Note)
Changes the description of a capital improvement project for the SOWELA Technical Community College to be financed through the sale of bonds (EG1 NO IMPACT See Note)