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Regular Session, 2013
SENATE RESOLUTION NO. 15
BY SENATOR HEITMEIER
SENATE. Requires prefiling by January 15 of any legislative instrument which produces
a net decrease in taxes, fees, charges or other revenues received by the state of $10 million
or more annually in any one of the 5 fiscal years; a report by the proponents on the
instrument's economic effects; and a review of such report by the legislative fiscal office.
A RESOLUTION1
To amend and readopt Senate Rule Nos. 9.1(A) and 13.95(A) and to adopt Senate Rule No.2
7.14.1 of the Rules of Order of the Senate, relative to the prefiling of certain revenue3
loss legislative instruments and the requirement for and preparation of revenue loss4
notes.5
BE IT RESOLVED that the Senate of the Legislature of Louisiana amends and6
readopts Senate Rule Nos. 9.1(A) and 13.95(A) and adopts Senate Rule No. 7.14.1 of the7
Rules of Order of the Senate to read as follows:8
Rule 9.1. Time of prefiling; written consent of author9
A.(1) At any time between regular sessions, but no later than ten days before10
the beginning of a regular session for joint resolutions proposing a constitutional11
amendment, or no later than five o'clock in the evening of the forty-fifth calendar day12
prior to the first day of a regular session for bills relative to retirement, or no later13
than five o'clock in the evening of the tenth calendar day prior to the first day of a14
regular session for all other bills, senators may prefile with the Secretary legislative15
instruments that are proposed for introduction at the next session. However, no16
instrument shall be prefiled between final adjournment of the last regular session of17 SR NO. 15
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a legislative term and promulgation of the returns of the general election for members1
of the legislature for the next succeeding term. After the promulgation of the election2
returns, any member-elect may prefile instruments for introduction at the next regular3
session.4
(2) Notwithstanding the provisions of Subparagraph 1 of this Paragraph,5
any legislative instrument which is likely to produce a net decrease in taxes, fees,6
charges or other revenue of the state, or of a political subdivision of the state7
whose boundaries are coterminous with those of the state, of ten million dollars8
or more in any one of the five ensuing fiscal years from its effective date, shall be9
filed on or before January 15 with the report required by Senate Rule 7.14.110
attached.11
* * *12
Rule 7.14.1. Revenue loss notes13
A. Any legislative instrument which produces a net decrease in taxes,14
fees, charges or other revenues received by the state, or by a political subdivision15
of the state whose boundaries are coterminous with those of the state, of ten16
million dollars or more in any one of the five ensuing fiscal years from the17
instrument's effective date shall be filed with the following report attached to the18
instrument prepared by the author, or by a proponent of the instrument on the19
author's behalf, relative to the economic effects of the enactment of the legislative20
instrument:21
(1) The total decrease in taxes, fees, charges or other revenue estimated22
over the five ensuing fiscal years from the instrument's effective date.23
(2) The state's revenue loss ratio; that is, the amount of money to be24
gained by the state compared to the cost of the benefit granted.25
(3) The effect on household earnings, employment, and value added in26
Louisiana.27
(4) An indication of which beneficial economic actions will be incentivized28
by the instrument.29 SR NO. 15
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(5) Data indicating whether the same or similar instruments have been1
enacted in other states or territories of the United States or other nations.2
(6) The methodology and assumptions utilized to produce the information3
in the report.4
B.(1) Upon filing of the legislative instrument with the report required by5
this Rule attached, the Secretary of the Senate shall transmit a copy of the report6
to the Department of Revenue and to the legislative fiscal office.7
(2) The legislative fiscal office with the assistance of the Department of8
Revenue shall review the report. The review shall encompass all aspects of the9
report including, but not limited to the following:10
(a) The reasonableness of the revenue loss estimates.11
(b) A reference to the legislative fiscal office's estimate of the state's12
revenue loss expected from the enactment of the legislative instrument in the13
fiscal note prepared for the instrument.14
(c) The validity, credibility, or reasonableness of the information in the15
report or the methodology and assumptions utilized to produce the information,16
or questions raised by such information, assumptions, or methodology.17
(d) Whether the actions being incentivized are already occurring without18
the enactment of the instrument.19
(e) A report and review by the Department of Revenue of the data in the20
report and from other sources as to whether the same or similar instruments21
have been enacted in other states or territories of the United States or other22
nations.23
(f) Any other information not included in the report which may have a24
bearing on the question of whether the legislative instrument should be enacted.25
C.(1) In addition to the fiscal note prepared in accordance with Joint Rule26
No. 4, the legislative fiscal office shall prepare a revenue loss note which sets27
forth a brief and concise summary of the results of its review, with the assistance28
of the Department of Revenue, of the report attached to the legislative29 SR NO. 15
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instrument as provided for in Paragraph (B) of this Rule. Any legislative1
instrument which produces a net decrease in taxes, fees, charges or other2
revenues received by the state, or by a political subdivision of the state whose3
boundaries are coterminous with those of the state, of ten million dollars or more4
annually in any one of the five ensuing fiscal years from the instrument's5
effective date shall have attached to it prior to its consideration by any6
committee of the Senate, unless the committee otherwise decides, and prior to its7
consideration on final passage by the Senate, the revenue loss note prepared by8
the legislative fiscal office as provided for in this Rule. In addition, the President9
of the Senate, the Secretary of the Senate, or any Senator may offer a motion at10
any time that a legislative instrument requiring a revenue loss note without such11
a note attached be deferred until the preparation of such revenue loss note.12
(2) However, nothing in this Rule shall require the preparation of a13
revenue loss note by the legislative fiscal office for an instrument not prefiled as14
required in Senate Rule 9.1(A)(2), or for an instrument filed without the report15
required by this Rule attached, to take precedence over the preparation of any16
fiscal note required by Joint Rule No. 4 or revenue loss note of an instrument17
properly prefiled with the report attached. The preparation of such revenue loss18
note may take place after the conclusion of the session in which the legislative19
instrument was introduced.20
D. A revenue loss note shall not constitute a part of the law proposed by21
the legislative instrument to which it is attached.22
* * *23
Rule 13.95. Permanent committee records; disposition24
A. The permanent records of the committee shall include the audio tapes and25
minutes of each meeting and a file on each instrument received by the committee.26
The file on each instrument shall include a copy of the original instrument; a copy of27
committee amendments proposed by any member, whether or not adopted, and the28
disposition thereof; a copy of any fiscal note, actuarial note, revenue loss note, or29 SR NO. 15
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notice attached to an instrument at the time of committee consideration; all prepared1
statements filed with the committee chairman by members or interested parties; the2
minutes of the public hearing held on the instrument and of the meeting at which the3
committee report thereon was decided; and a copy of the committee report thereon.4
* * *5
The original instrument and the following digest, which constitutes no part of
the legislative instrument, were prepared by Riley Boudreaux.
DIGEST
Heitmeier SR No. 110 15
Present Senate Rule [No. 9.1] contains the constitutional requirement that constitutional
amendments be prefiled no later than 10 days before the beginning of a regular session, and
that bills relative to retirement be prefiled 45 days prior to a regular session.
Proposed Senate Rule requires any legislative instrument which is likely to cause a net
decrease in taxes, fees, charges or other revenue of the state of $10 million or more in any one
of the 5 ensuing fiscal years from its effective date to be filed on or before January 15
th
with
the report required below attached.
Proposed Senate Rule requires any legislative instrument which is likely to cause a net
decrease in taxes, fees, charges or other revenue of the state of $10 million or more in any one
of the 5 ensuing fiscal years from its effective date to be filed with a report prepared by the
author of the instrument, or by a proponent of the instrument on the author's behalf, relative
to the economic effects of the enactment of the legislative instrument.
The LFO with the assistance of the Department of Revenue [DOR] is required to review the
report and prepare a "revenue loss note" which sets forth a brief and concise summary of the
results of its review of the economic effects report.
The "revenue loss note" must be attached to any legislative instrument which produces a net
decrease in state revenues of $10 million or more in any one of the 5 ensuing fiscal years
from its effective date prior to its consideration by any committee of the Senate, unless the
committee otherwise decides, and prior to its consideration on final passage by the Senate.
In addition, the President of the Senate, the Secretary, or any Senator may offer a motion at
any time that a legislative instrument requiring the revenue loss note without such a note
attached be deferred until the preparation of such revenue loss note.
However, the proposed Senate Rule provides that the preparation of a revenue loss note by
the LFO for an instrument not prefiled as required in the proposed Senate Rule, or for an
instrument filed without the report required by the proposed Senate Rule attached, must not
take precedence over the preparation of any fiscal note or revenue loss note of an instrument
properly prefiled with the report attached. The preparation of such revenue loss note may take
place after the conclusion of the session in which the legislative instrument was introduced.
Proposed Senate Rule requires the economic effects report attached to the instrument to
contain the following:
(1)The total decrease in taxes, fees, charges or other revenue estimated over the 5
ensuing fiscal years from the instrument's effective date.
(2)The state's revenue loss ratio; that is, the amount of money to be gained by the state SR NO. 15
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compared to the cost of the benefit granted.
(3)The effect on household earnings, employment, and value added in Louisiana.
(4)An indication of which beneficial economic actions will be incentivized by the
instrument.
(5)Data indicating whether the same or similar instruments have been enacted in other
states or territories of the United States or other nations.
(6)The methodology and assumptions utilized to produce the information in the report.
The LFO's review of the economic effects report attached to the instrument must encompass
all aspects of the report including, but not limited to the following:
(1)The reasonableness of the revenue loss estimates.
(2)A reference to the legislative fiscal office's estimate of the state's revenue loss
expected from the enactment of the legislative instrument in the fiscal note prepared
for the instrument.
(3)The validity, credibility, or reasonableness of the information in the report or the
methodology and assumptions utilized to produce the information, or questions raised
by such information, assumptions, or methodology.
(4)Whether the actions being incentivized are already occurring without the enactment
of the instrument.
(5)A report and review by the Department of Revenue of the data in the report and from
other sources as to whether the same or similar instruments have been enacted in other
states or territories of the United States or other nations.
(6)Any other information not included in the report which may have a bearing on the
question of whether the legislative instrument should be enacted.
(Amends Senate Rule Nos. 9.1(A) and 13.95(A); adds Senate Rule No. 7.14.1)