Creates the Louisiana New Start Education Tax Credit which grants a refundable tax credit per tax year for up to $4,000 (1) paid for tuition, fees, and other eligible costs required for a student who resides within the attendance zone of a failed public school to enroll in a qualified nonpublic elementary or secondary school or a college lab school or (2) contributed to an eligible nonprofit scholarship-funding organization which provides assistance to such students attending such schools. (1/1/12) (OR SEE FISC NOTE GF RV See Note)
Provides relative to premium tax credits under the Louisiana Entrepreneurial Assistance and Development (LEAD) program. (8/15/11) (EN -$37,500,000 GF RV See Note)
Provides benefits for the surviving spouse and children of a state employee who suffers death while conducting an investigation, serving a subpoena, or collecting evidence concerning a possible violation of state law in certain cases. (gov sig) (EN +$575,000 SG EX See Note)
Extends employer's non-refundable apprenticeship tax credit against income tax and corporation franchise tax to taxable periods ending prior to January 1, 2015. (gov sig) (EN -$500,000 GF RV See Note)
Exempts from state and local sales taxes purchases by a nonprofit corporation whose primary purpose is to fund children's service organizations through golf events. (7/1/11) (OR DECREASE GF RV See Note)