Authorizes the levy and collection of a local tax of 3% on the gross proceeds derived from the lease or rental of an automobile pursuant to an automobile rental contract in any parish in which collection of the tax is approved by the registered voters of the parish and provides for the allocation of tax revenues in certain parishes and provides for the allocation of tax revenues in certain parishes. (7/1/12) (REF +$5,568,000 LF RV See Note)
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)
Removes the restriction against taxes paid under protest concerning claims for the ad valorem tax credit for certain offshore vessels (RE1 SEE FISC NOTE See Note)
Provides for the modification of the sales and use tax exemption for domed stadium facilities, baseball facilities, and other publicly owned facilities. (Item #35)(gov sig) (REF SEE FISC NOTE GF RV)
Establishes a baseline limit on the payment of rebates and the use of tax credits in a fiscal year for Enterprise Zone and provides a sunset date for the Enterprise Zone program. (gov sig) (OR SEE FISC NOTE GF RV)
Excludes compensation earned by certain out-of-state employees and nonresident businesses for disaster or emergency-related work performed during disaster periods from state income tax (RE1 DECREASE GF RV See Note)
Prohibits the inclusion of the value of certain federal tax credits and special financing provisions when determining the fair market value of certain property for purposes of tax assessment (EN SEE FISC NOTE LF RV See Note)
Provides relative to calculation of the Louisiana apportionment percent and taxable capital for manufacturers of certain aircraft (EN SEE FISC NOTE 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))
Changes the rates and brackets for purposes of calculating individual income tax liability and eliminates certain deductions and credits (RE +$5,000,000 GF RV See Note)
Provides for the carry forward rather than the refund of a certain portion of the tax credits for ad valorem taxes paid to local governments (EN +$129,000,000 GF RV See Note)
Establishes the Invest Louisiana Small Business Development Fund and authorizes a premium tax credit for small business growth investments made by qualified investors. (1/1/22) (OR -$30,000,000 GF RV See Note)