Adds structures located in opportunity zones to the property eligible to participate in the Restoration Tax Abatement program (EN SEE FISC NOTE LF RV See Note)
Authorizes an enhanced Angel Investor tax credit for investments made in Louisiana Entrepreneurial Businesses located in federally established opportunity zones (EG -$500,000 GF RV See Note)
Requires the Department of Revenue to create and manage a technology solution to centralize sales and use tax registration, filing, and remittance (RE INCREASE GF EX See Note)
Provides tax credits for manufacturers to reduce the use of water from acquifers and other potable water sources. (gov sig) (OR DECREASE GF RV See Note)
. Excludes funeral establishments that make payment to a third party for cash advance items from the definition of dealer for state and local sales and use tax. (7/1/19)
Provides individual income tax credits for the purchase and installation of residential water saving equipment. (gov sig) (EG -$2,000,000 GF RV See Note)