Revises the definition of "hurricane recovery entity" for purposes of the individual income tax deduction for hurricane recovery benefits (EN NO IMPACT GF RV See Note)
Reduces the amount of the deduction for excess federal itemized personal deductions and dedicates the associated revenues to the Higher Education Emergency Fund (OR +$166,000,000 SD RV See Note)
Provides the method of calculating taxable income derived from broadcasting film and radio programming which is attributable to activity in La. (EN SEE FISC NOTE GF RV See Note)
Provides for temporary reduction of certain tax exemptions, exclusions, and deductions for support of K-12 and higher education (OR +$67,000,000 SD RV See Note)
Creates an individual income tax return checkoff for donations to the La. Chapter of the National Multiple Sclerosis Society (EN INCREASE GF EX See Note)
Increases the years of service requirement for the payment of certain insurance premiums for certain retirees of the Acadia Parish Assessor's Office (EN SEE FISC NOTE LF EX)
Expands eligibility for payment of certain insurance premium costs for retired assessor's and assessor's employees in the parishes of LaSalle, Rapides, Sabine, and Winn (OR +$12,360 LF EX See Note)