Provides for the carry forward rather than the refund of the tax credits for certain musical and theatrical productions and certain infrastructure projects
Authorizes the secretary of the Dept. of Revenue to require the filing of electronic tax returns and the payment of taxes by electronic funds transfer (EN NO IMPACT See Note)
Provides for an individual income tax credit for improvements made to the residences of individuals with certain disabilities (EN DECREASE GF RV See Note)
Terminates the solar energy systems tax credit and provides for the payment of tax credit claims for purchased systems (OR -$15,700,000 GF RV See Note)
Constitutional Amendment to exempt from ad valorem taxation certain property delivered to a construction site. (2/3 - CA13s1(A)) (EN SEE FISC NOTE LF RV See Note)
(Constitutional Amendment) Provides relative to the rates and brackets for purposes of calculating individual income tax and repeals the deduction for federal income taxes paid for purposes of calculating individual and corporate income tax (OR SEE FISC NOTE See Note)
(Constitutional Amendment) Authorizes a parish local option concerning the amount of assessed value at which the homestead exemption shall apply (EG SEE FISC NOTE LF RV See Note)
(Constitutional Amendment) Provides for a flat tax on individual income and eliminates the income tax deduction for federal income taxes paid for purposes of computing individual income taxes (OR SEE FISC NOTE See Note)