Establishes a rebate for certain Louisiana residents who paid state excise taxes levied on gasoline, diesel, and special fuels (OR +$71,865,261 GF EX See Note)
Provides relative to the use of federal funds received by the state from the American Rescue Plan Act of 2021 for projects in the capital outlay budget
Dedicates a portion of the avails of state sales and use tax to the Construction Subfund of the Transportation Trust Fund and extends .4% of current state sales and use tax (EG -$37,800,000 GF RV See Note)
Urges and Requests the chairmen of the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs to establish a joint subcommittee to study state tax incentives and rebates (EG INCREASE GF EX See Note)