Authorizes the secretary of the Department of Revenue to refuse to register or issue or may revoke a state sales tax resale certificate to new business if the business reorganization was intended to evade payment of sales and use or withholding tax. (7/1/18) (EN SEE FISC NOTE SG RV See Note)
Provides an insurance premium discount for members of the Louisiana National Guard who have not been activated. (8/1/18) (EG -$1,100,000 GF RV See Note)
Requires paid tax preparers to sign and provide an identification number on tax returns, reports, and claims filed with the Department of Revenue. (7/1/18) (EN INCREASE SG EX See Note)
Provides that if one business gets an advantage from the government, all businesses in the state receive the same advantage. (8/1/18) (OR DECREASE GF RV See Note)
Constitutional amendment to authorize local taxing authorities to enter into cooperative endeavor agreements to negotiate stipulated tax payments of ad valorem taxes. (2/3-CA13s1(A)) (OR SEE FISC NOTE LF RV)
Requires the Board of Tax Appeals to refund certain filing fees and deposits paid relating to claims for the solar energy systems tax credit (EN -$42,900 GF RV See Note)
Changes eligibility requirements for the Quality Jobs Program for employers in parishes with relatively low per capita income (RE NO IMPACT GF RV See Note)
Provides relative to the special assessment level for, and exemptions for disabled veterans and their spouses, and for surviving spouses of military personnel, law enforcement and fire protection officers, and first responders from, ad valorem tax purposes on homesteads when naked ownership is in trust. (See Act) (EN SEE FISC NOTE LF RV See Note)
Authorizes individuals to indicate that part of their refund go to the La. Coalition Against Domestic Violence for education of women who are victims of domestic violence. (8/1/18) (EN NO IMPACT GF RV See Note)