Repeals the state income tax deduction for federal income taxes paid for purposes of calculating corporate income taxes (Item #17) (EN +$22,000,000 GF RV See Note)
Prohibits the $25 credit for educational expenses for each child attending nonpublic elementary and secondary school if the tax deduction for payment of tuition and fees is taken and establishes the Student Assessment for a Valuable Education (SAVE) Credit Program. (gov sig) (EN -$347,700,000 GF RV See Note)
Temporarily exempts from tobacco tax cigars and smoking tobacco sampled during the Convention of the International Premium Cigar and Pipe Retailers. (8/15/11) (EN -$50,000 GF RV See Note)
Requires the Evangeline Parish Tax Assessor to pay the cost of certain insurance premiums for eligible retirees from the assessor's office (EN NO IMPACT LF EX See Note)
Prohibits all claims for and refunds of tax credits filed for tax years beginning during calendar year 2015, and defers such claims and refunds to tax years beginning during 2016. (gov sig)
Exempts the sale of construction materials to the Make It Right Foundation from state and local sales tax when such materials are intended for use in constructing new residential dwellings in this state. (7/1/12) (EN -$112,000 GF RV See Note)
Authorizes the city of Lake Charles to bond certain state sales taxes dedicated to the Lake Charles Civic Center Fund. (gov sig) (EN NO IMPACT SD RV See Note)