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)
Phases out state sales tax over a six-year period on transactions related to certain tangible personal property used or consumed by a communications service provider in providing communications services or which is integral or necessary for the installation, operation, or maintenance of such property. (7/1/15)
Constitutional amendment to limit the increase in the assessed value of real or immovable property upon reappraisal to the increase in the CPI except in certain circumstances. (1/1/11) (2/3 - CA13s1(A)) (OR SEE FISC NOTE LF RV)
Provides for the reduction of the amount of certain ad valorem tax credits and for carryforward rather than the refund of certain portion of excess credit amount. (gov sig) (OR +$294,000,000 GF RV See Note)
Authorizes local taxing authorities to enter into cooperative endeavor agreements that provide for stipulated tax payments. (See Act) (OR SEE FISC NOTE LF RV See Note)
Constitutional amendment to provide for taxation of Internet and mail-order sales and to provide for dedication and distribution of the proceeds. (2/3-CA13s1(A)) (1/1/16)
Provides for administration, disposition, enforcement, and adjudication of state and local taxes and for the Board of Tax Appeals. (gov sig) (EN DECREASE GF RV See Note)
Makes changes to both the Investor Tax Credit and the Import Export Cargo Credit of the Ports of Louisiana Tax Credit Program and provides a new termination date for the credit. (8/1/13) (OR DECREASE GF RV See Note)