Urges and Requests the chairmen of the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs to establish a joint subcommittee to study state tax incentives and rebates (EG INCREASE GF EX See Note)
Establishes a task force to study ad valorem taxes that are offset by state tax credits.
Creates the Tax Structure and Governmental Program Review Commission to study the tax structure, including tax laws and related exemptions, exclusion, and credits, and governmental programs and operations in Louisiana.
Provides for the required reporting of certain revenue, exemptions, credits, rebates in the tax exemption budget and on LaTrac. (8/1/18) (EN NO IMPACT See Note)
Creates special committee to review sales and use tax exemptions and exclusions. (gov sig) (RE SEE FISC NOTE GF EX)
Authorizes the House Ways and Means Committee to study the state's tax structure, including state tax exemptions and credits, and to make recommendations concerning eliminating the state tax levied on individual and corporate income and reforming state tax exemptions and credits
Provides for a study on the distribution of certain ad valorem taxes. (EN NO IMPACT See Note)
Provides relative to the apportionment ratio for purposes of computing corporate income tax (Item #5) (EG SEE FISC NOTE GF RV See Note)
Creates the Louisiana Sales Tax Simplification Task Force to develop a comprehensive plan to simplify Louisiana's sales tax administration and collection system. (OR SEE FISC NOTE GF EX)
Provides for the annual reporting to the Joint Legislative Committee on the Budget by departments and public postsecondary education management boards on enacted legislation with significant fiscal impact. (7/1/13) (EN SEE FISC NOTE GF EX See Note)