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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2011 ENROLLED
SENATE BILL NO. 63
BY SENATORS MURRAY, ADLEY, HEI TMEIER AND WALSWORTH AND
REPRESENTATIVES ABRAMSON, ARNOLD, AUBERT, BOBBY
BADON, BALDONE, BISHOP, BROSSETT, BURRELL, CARMODY,
CONNICK, DOERGE, HENRY, HINES, GIROD JACKSON,
MICHAEL JACKSON, SAM JONES, KATZ, LEGER, LORUSSO,
MCVEA, MONTOUCET, MORENO, NOWLIN, GARY SMITH, JANE
SMITH, PATRICIA SMITH, STIAES, TALBOT AND THIBAUT
AN ACT1
To amend and reenact Section 3 of Act No. 60 of the 2002 Regular Session of the2
Legislature of Louisiana, as amended and reenacted by Act No. 12 of the 2004 First3
Extraordinary Session of the Legislature of Louisiana and Act No. 182 of the 20074
Regular Session of the Legislature of Louisiana, and to enact R.S. 47:6019(C),5
relative to income and corporation franchise tax; to provide with respect to income6
and corporation franchise tax credits for costs associated with the rehabilitation of7
historic structures; to provide for certain taxable periods; to provide for an effective8
date; and to provide for related matters.9
Be it enacted by the Legislature of Louisiana:10
Section 1. R.S. 47:6019(C) is hereby enacted to read as follows: 11
ยง6019. Tax credit; rehabilitation of historic structures12
A.(1)(a) * * *13
C. The provisions of this Section shall be effective for the taxable years14
ending prior to January 1, 2016.15
Section 2. Section 3 of Act No. 60 of the 2002 Regular Session of the Legislature16
of Louisiana, as amended and reenacted by Act No. 12 of the 2004 First Extraordinary17
Session of the Legislature of Louisiana and Act No. 182 of the 2007 Regular Session of the18
Legislature of Louisiana, is hereby amended and reenacted to read as follows:19
Section 3. This Act shall be effective July 1, 2002, for all taxable years ending prior20
to January 1, 2012 2016.21
Section 3. This Act shall become effective upon signature by the governor or, if not22
signed by the governor, upon expiration of the time for bills to become law without signature23
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If24
ACT No. 409 SB NO. 63 ENROLLED
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words in boldface type and underscored are additions.
vetoed by the governor and subsequently approved by the legislature, this Act shall become1
effective on the day following such approval.2
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: