Changes the description of a capital improvement project for the SOWELA Technical Community College to be financed through the sale of bonds (EG1 NO IMPACT See Note)
Establishes a baseline limit on all claims against income tax for motion picture investor tax credits filed during a fiscal year on a first-come, first-served basis, gives claims above the amount priority in the next fiscal year and provides a termination date for the program. (gov sig)
Establishes a baseline limit on all claims against income and franchise tax for Research and Development tax credits filed during a fiscal year on a first-come, first-served basis and gives claims above the amount priority in the next fiscal year. (gov sig)
Requirements for inclusion of a Louisiana promotional graphic or activity for productions eligible for certain entertainment industry tax credits (EN NO IMPACT GF EX See Note)
Establishes a baseline limit on all claims against income tax for Digital Interactive Media and Software tax credits filed during a fiscal year on a first-come, first-served basis and gives claims above the amount priority in the next fiscal year. (gov sig)
Establishes a baseline limit on all claims against income and franchise tax for musical and theatrical production income tax credits filed during a fiscal year on a first-come, first-served basis and gives claims above the amount priority in the next fiscal year. (gov sig)
Establishes a baseline limit on all claims against state taxes for industrial tax equalization exemptions filed during a fiscal year on a first-come, first-served basis and gives claims above the amount priority in the next fiscal year. (gov sig)
Authorizes a levy of an optional hotel assessment by a tourism organization upon its hotel members and provides for treating such assessment as a surcharge to hotel guests. (8/1/14) (OR INCREASE RV See Note)
Creates an individual income tax checkoff for The Extra Mile, Southeast La. and other regional The Extra Mile organizations (EN NO IMPACT GF RV See Note)
Excludes certain repairs on tangible personal property from local sales and use tax by certain taxing authorities in Calcasieu Parish (EN SEE FISC NOTE LF RV See Note)
Removes the authority of the Louisiana Tax Free Shopping Program to charge participating retailers a membership fee. (gov sig) (EN -$80,000 SG RV See Note)
Makes certain food businesses and any retail business except grocery stores and pharmacies with a certain number of employees ineligible for Enterprise Zone contracts. (gov sig) (EG +$1,000,000 GF RV See Note)