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Coding: Words which are struck through are deletions from existing law;
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Regular Session, 2010
SENATE BILL NO. 336
BY SENATOR MARIONNEAUX
FEES/LICENSES/PERMITS. Expands the credit for the payment of noncommercial
hunting and fishing license fees to certain military personnel.
AN ACT1
To amend and reenact R.S. 47:297.9(A) and (B), relative to noncommercial hunting and2
fishing license fees; to provide for a credit for certain noncommercial hunting and3
fishing license fees; to provide for conditions and requirements; and to provide for4
related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 47:297.9(A) and (B) are hereby amended and reenacted to read as7
follows: 8
ยง297.9. Reduction to tax due; amounts paid by certain military servicemembers and9
dependents for certain hunting and fishing licenses10
A. There shall be a credit against individual income tax liability due under11
this Part for amounts paid by a person who is or was an active or reserve military12
service member, or the spouse or dependent of such service member, for obtaining13
a Louisiana noncommercial hunting or fishing license for themselves or their spouses14
and dependents.15
B.(1) In order for a current service member to claim the credit, the service16
member shall submit to the Department of Revenue an original letter from their17 SB NO. 336
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
commanding officer which shall include the following information regarding the1
service member:2
(a) Full name and address of the service member.3
(b) Full name and address of spouse and dependents, if applicable.4
(c) Social security number.5
(d) Date of birth.6
(e) Driver's license number and state of issue.7
(f) Current telephone number.8
(g) Beginning and ending date of active or reserve military status.9
(h) Signature of commanding officer.10
(i) Commanding officer's contact telephone number.11
(2) In order for a past service member to claim the credit, the service12
member shall submit proof of his past service history satisfactory to the13
Department of Revenue.14
(3) The current or past service member shall also submit a copy of the15
noncommercial hunting and fishing license to the department in order to claim the16
credit.17
* * *18
Section 2. This Act shall become effective on July 1, 2010.19
The original instrument was prepared by J. W. Wiley. The following digest,
which does not constitute a part of the legislative instrument, was prepared
by Dawn Romero Watson.
DIGEST
Marionneaux (SB 336)
Present law provides for a credit against individual income tax liability due for amounts paid
by an active or reserve military service member, or their spouse or dependent, for obtaining
a Louisiana noncommercial hunting or fishing license for themselves or their spouses or
dependents.
Proposed law extends the credit to members who were active or reserve military
servicemembers.
Present law provides that in order for a service member to claim the credit, the service
member shall submit to the Dept. of Revenue an original letter from their commanding
officer which shall include the following information regarding the service member: SB NO. 336
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
(1)Full name and address of the service member.
(2)Full name and address of spouse and dependents, if applicable.
(3)Social security number.
(4)Date of birth.
(5)Driver's license number and state of issue.
(6)Current telephone number.
(7)Beginning and ending date of active or reserve military status.
(8)Signature of the commanding officer.
(9)Commanding officer's contact telephone number.
Proposed law retains present law and limits its application to active and reserve
servicemembers. Provides that for past servicemembers to claim the credit, the servicemen
shall submit proof of his past service history satisfactory to the Dept. of Revenue.
Present law provides that the service member shall also present a copy of the noncommercial
hunting or fishing license to the Dept. of Revenue in order to claim the credit.
Proposed law retains present law and requires same of past servicemembers.
Effective July 1, 2010.
(Amends R.S. 47:297.9(A) and (B))
Summary of Amendments Adopted by Senate
Senate Floor Amendments to engrossed bill.
1. Changes from providing an exemption from noncommercial hunting and
fishing license fees for certain military personnel to expanding the credit for
the payment of noncommercial hunting and fishing license fees to certain
military personnel.