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Regular Session, 2014 APPROVED
SENATE CONCURRENT STUDY REQUEST NO. 2
BY SENATOR ADLEY
A CONCURRENT STUDY REQUEST
To request the Senate Committee on Revenue and Fiscal Affairs and the House Committee
on Ways and Means to meet and function as a joint committee to study the tax
structure for compressed natural gas and all alternative fuels used in motor vehicles
operated upon state highways.
WHEREAS, Louisiana funds the maintenance and improvement of the state highway
system through a sixteen cents per gallon excise tax levied on gasoline and special fuels,
which are deposited into the Transportation Trust Fund; and
WHEREAS, the revenues generated from Louisiana's gasoline and special fuels tax
is not keeping pace with inflation and the costs to maintain and improve the state highway
system; and
WHEREAS, Louisiana's gasoline and special fuels tax has not been increased since
1984; and
WHEREAS, today's motor vehicles operate more efficiently and get better gas
mileage, and the increased development and use of hybrid vehicles which operate on
alternative fuels, which are not subject to the state's gasoline and special fuels tax, negatively
impacts the future of the state's revenue stream generated from gasoline and special fuel
taxes for maintenance and improvement of the state highway system; and
WHEREAS, there is a backlog of state highway system infrastructure needs which
exceeds twelve billion dollars; and
WHEREAS, new and innovative revenue sources for transportation infrastructures
are desperately needed to reduce the backlog of state highway needs.
THEREFORE, the Legislature of Louisiana requests that the Senate Committee on
Revenue and Fiscal Affairs and the House Committee on Ways and Means to meet and
function as a joint committee to study the tax structure for compressed natural gas and all
alternative fuels used in motor vehicles operated upon state highways.
A copy of this Study Request shall be transmitted to the secretary of the Department
of Revenue and the secretary of the Department of Transportation and Development.