Reduces the amount of certain tax credits beginning January 1, 2014, for income tax credits and January 1, 2015, for corporate franchise credits (RE INCREASE GF RV See Note)
Reduces the amount of the discount for accurately reporting and remitting excise taxes on certain tobacco products and the amount of the discount for stamping cigarettes (Item #22) (EN +$1,100,000 GF RV See Note)
Changes the Louisiana Chapter of the National Multiple Sclerosis Society to the National Multiple Sclerosis Society as an entity to which donations may be made on individual tax returns. (8/1/14) (EN NO IMPACT GF RV See Note)
Requests the Department of Revenue to create a task force to study and make recommendations to minimize employee misclassification. (EN SEE FISC NOTE SG EX See Note)
Provides relative to the application fee for projects applying for the rehabilitation of historic structures tax credit applicable to nonresidential property (EN +$552,000 SG RV See Note)
Provides for the amount of compensation persons required to collect state sales and use tax may deduct for remitting taxes (Item #30) (EN -$2,100,000 GF RV See Note)
Establishes reporting requirements for businesses and governmental entities using service providers. (2/3 - CA7s2.1(A)) (1/1/21) (Item #23) (EG SEE FISC NOTE GF RV See Note)
Increases the amount of the individual income tax deductions for elementary and secondary school tuition, educational expenses for home-schooled children, and educational expenses for a quality public education (EN -$2,200,000 GF RV See Note)
Changes local sales and use tax exemptions for commercial fishermen and certain seafood processing facilities from optional to mandatory (EN DECREASE LF RV See Note)
Provides relative to the right of law-abiding citizens to carry concealed handguns lawfully without a permit. (7/4/24) (Item #8) (EN DECREASE SD RV See Note)