SLS 14RS-454 ORIGINAL
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Regular Session, 2014
SENATE CONCURRENT STUDY REQUEST NO. 2
BY SENATOR ADLEY
FUELS. Request study of tax structure for compressed natural gas and all alternative fuels
used in vehicles operated on Louisiana highways.
A CONCURRENT STUDY REQUEST1
To request the Senate Committee on Revenue and Fiscal Affairs and the House Committee2
on Ways and Means to meet and function as a joint committee to study the tax3
structure for compressed natural gas and all alternative fuels used in motor vehicles4
operated upon state highways.5
WHEREAS, Louisiana funds the maintenance and improvement of the state highway6
system through a sixteen cents per gallon excise tax levied on gasoline and special fuels,7
which are deposited into the Transportation Trust Fund; and8
WHEREAS, the revenues generated from Louisiana's gasoline and special fuels tax9
is not keeping pace with inflation and the costs to maintain and improve the state highway10
system; and11
WHEREAS, Louisiana's gasoline and special fuels tax has not been increased since12
1984; and13
WHEREAS, today's motor vehicles operate more efficiently and get better gas14
mileage, and the increased development and use of hybrid vehicles which operate on15
alternative fuels, which are not subject to the state's gasoline and special fuels tax, negatively16
impacts the future of the state's revenue stream generated from gasoline and special fuel17
taxes for maintenance and improvement of the state highway system; and18 SCSR NO. 2
SLS 14RS-454 ORIGINAL
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WHEREAS, there is a backlog of state highway system infrastructure needs which1
exceeds twelve billion dollars; and2
WHEREAS, new and innovative revenue sources for transportation infrastructures3
are desperately needed to reduce the backlog of state highway needs.4
THEREFORE, the Legislature of Louisiana requests that the Senate Committee on5
Revenue and Fiscal Affairs and the House Committee on Ways and Means to meet and6
function as a joint committee to study the tax structure for compressed natural gas and all7
alternative fuels used in motor vehicles operated upon state highways.8
A copy of this Study Request shall be transmitted to the secretary of the Department9
of Revenue and the secretary of the Department of Transportation and Development.10
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Sharon F. Lyles.
DIGEST
Adley SCSR No. 2
Requests the Senate Committee on Revenue and Fiscal Affairs and the House Committee
on Ways and Means to jointly study the tax structure for compressed natural gas and all
alternative fuels used in motor vehicles operated upon state highways.