Provides for the payment of certain insurance premium costs for certain retired assessors and assessors' employees in Catahoula Parish. (8/15/11) (EN SEE FISC NOTE LF EX)
Grants a non-refundable income tax credit equal to the deduction taken by a resident taxpayer on his federal return for interest paid on a loan for himself or a resident dependent or spouse if they are graduates from the baccalaureate level and the education loan is a loan for education above the baccalaureate level. (gov sig) (RE -$6,300,000 GF RV See Note)
Creates and provides for the Louisiana Centers of Excellence Financing Corporation and authorizes the issuance of bonds to finance the construction of centers of excellence. (2/3-CA7s9(F)) (8/15/10) (EN NO IMPACT See Note)
Allows a taxpayer who is subject to any collection procedure for local sales tax, or whose request for a refund of such tax has been denied by a collector, to initiate a mandatory, binding, arbitration proceeding. (See Act) (RE SEE FISC NOTE LF EX)
Creates the Personal Property Tax Amnesty Act of 2010, which authorizes a taxpayer, beginning August 1, 2010 through November 1, 2010, to file an amended tax return indicating taxable personal property upon which property tax was not levied or paid for certain tax periods and to pay the tax without interest. (gov sig) (OR SEE FISC NOTE LF RV)
Authorizes public entities to create public benefit corporations for financing arrangements regarding public property. (gov sig) (EN SEE FISC NOTE FF RV)
Requests the Senate Committee on Revenue and Fiscal Affairs, the House Committee on Ways and Means, and the secretaries of the Department of Revenue and Natural Resources to meet as a special committee to study a reform of the income-reporting laws and the various exclusions, exemptions, credits, deductions, and other economic incentives granted by state law to large, multinational conglomerates which engage in offshore oil and gas exploration and production.
Prohibits the State Bond Commission from approving bonds, notes, or other indebtedness issued by or on behalf of the state against whom there is an unpaid judgment issued by a court of competent jurisdiction for amounts owed for services performed under contract. (8/1/12) (OR INCREASE SG EX See Note)