Requests the Louisiana Tax Institute to study Louisiana's tax expenditures and all other government programs and grants in order to determine which programs provide the greatest benefit and assistance to Louisiana-owned small businesses. (EN NO IMPACT 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)
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)
Legislates with regard to purchases of fishing boats, supplies, fuels, lubricants, and repairs for the boats of licensed commercial fisherman. (7/1/16) (Item No. 33) (EG DECREASE GF RV See Note)
Extends, with limitations, the authority of public postsecondary education management boards to establish and increase student fees (EN INCREASE SG RV See Note)
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)