Authorizes for corporations a net operating loss carryback of 5 years if the loss is attributable to Hurricane Isaac. (see Act) (EN DECREASE GF RV See Note)
Extends the sunset of tax credits for certain heritage-based cottage industries located within the Cane River Heritage Area (EN DECREASE GF RV See Note)
Reduces the amount of the income tax credit for state-certified productions and removes authority to transfer or sell motion picture investor tax credits (OR INCREASE GF RV See Note)
Requires that certain repairs to tangible personal property be excluded from state sales and use taxes and sales and use taxes in East Feliciana Parish (EG SEE FISC NOTE LF RV See Note)
(Constitutional Amendment) Provides with respect to maximum authorized millage rates and provisions authorizing increases in certain millage rates without voter approval (RR SEE FISC NOTE LF RV See Note)
Provides relative to the promulgation of guidelines for determining the definition of "sale at retail" for purposes of the exemption from the sales and use tax for certain agricultural commodities utilized in preparing crops or animals for market (EN NO IMPACT GF RV See Note)
Provides relative to municipal and parish actions, liens, and proceedings for blighted or abandoned property and for violations of public health, housing and certain other ordinances. (gov sig)
(Constitutional Amendment) Removes requirement for legislative authorization of the levy of additional sales taxes by parishes, municipalities, and school boards (OR SEE FISC NOTE LF RV)
Authorizes each assessor to increase his compensation by up to 4% each calendar year for four years beginning 2013. (7/1/13) (EN +$1,202,449 LF EX See Note)