Constitutional amendment to extend special assessment 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 to apply to persons with usufruct when naked ownership is in trust. (2/3 - CA13s1(A)) (RE SEE FISC NOTE LF RV See Note)
Constitutional amendment to authorize the phase-in of increases in ad valorem taxation under certain circumstances. (2/3 - CA13s1(A)) (RE1 SEE FISC NOTE LF RV See Note)
Changes requirements for newspaper advertisement of a public notice for a hearing concerning an increase in a property tax without voter approval (EN NO IMPACT LF 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))
Authorizes the legislative auditor to obtain certain information about employees with access to federal tax records of auditees. (gov sig) (EN NO IMPACT GF EX 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)
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)
Authorizes the recapture of disallowed tax credits from owners of entities created or organized for the primary purpose of receiving or selling motion picture investor tax credits. (gov sig) (RE SEE FISC NOTE GF RV See Note)
Prohibits the $25 credit for educational expenses for each child attending nonpublic elementary and secondary school if the tax deduction for payment of tuition and fees is taken and establishes the Student Assessment for a Valuable Education (SAVE) Credit Program. (gov sig) (EN -$347,700,000 GF RV See Note)
Requires sellers of motion picture investor tax credits to qualify for and be included in a Public Registry of Motion Picture Investor Tax Credit Brokers. (1/1/16) (EN +$60,000 GF EX See Note)
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)