Excludes qualified deposits in ABLE Accounts from "tax table income" for purposes of calculating individual income tax (EG SEE FISC NOTE GF RV See Note)
Constitutional amendment to establish the Exemption Review Conference and provide for the review of and recommendation concerning tax exemption, exclusion, deduction and credit instruments filed for certain regular sessions and to establish procedures for such instruments. (2/3-CA13s1(A)) (See Act) (EG INCREASE GF EX See Note)
Extends the excise tax exemption for cigars or pipe tobacco products sampled during the Convention of the International Premium Cigar and Pipe Retailers Association (EN SEE FISC NOTE GF RV See Note)
Constitutional amendment to exempt from ad valorem property taxes inventory held by manufacturers, distributors, and retailers and to prohibit adjustment of millages because of the implementation of the exemption. (2/3-CA13s1(A)) (1/1/16) (OR -$517,000,000 LF RV See Note)
Limits all claims against income tax for motion picture investor tax credits filed during each fiscal year to $300 million, but rolls over any remaining balance to future fiscal years. (7/1/15)
Authorizes contracts for motion picture investor tax credit for five years, renewable for five more, for scripted television series if they agree to construct or lease production facilities in Louisiana and reach an agreement with LED on guaranteed expenditures and jobs for residents. (gov sig)
Authorizes certain movie memorabilia donations to CRT in lieu of a first processing transfer fee for a Hollywood South program to memorialize the movie industry in Louisiana. (7/1/15)