Louisiana 2015 Regular Session

Louisiana House Bill HB631

Introduced
4/3/15  
Introduced
4/3/15  
Refer
4/3/15  
Refer
4/3/15  
Refer
4/13/15  

Caption

Changes the amount and duration of the severance tax exemption for certain horizontally drilled wells (OR SEE FISC NOTE GF RV)

Impact

If enacted, HB 631 will change how severance taxes are calculated for newly drilled wells in Louisiana, potentially creating a more stable and flexible tax environment for the oil and gas industry. The bill will allow for adjusted tax relief based on the price of oil and gas, which could encourage the drilling and development of new wells while maintaining revenue streams for the state when market conditions are less favorable. Overall, this could enhance investment in the state's energy sector and promote economic growth.

Summary

House Bill 631 seeks to modify the severance tax exemptions applicable to the production of oil and natural gas from horizontally drilled wells and horizontally drilled recompletion wells. Specifically, the bill extends the duration of the tax exemption from two to four years and stipulates that the exemption amount will vary based on the prevailing market prices of oil and natural gas, rather than being a flat 100% as established in prior laws. This change aims to align with economic conditions, allowing for tax relief that is responsive to market fluctuations.

Sentiment

The sentiment surrounding HB 631 appears to be largely positive within the oil and gas industry, where stakeholders view it as a necessary adjustment to tax policies that support ongoing operations and economic viability. Proponents argue that this measure could lead to increased production and investment, ultimately benefiting the state's economy. However, concerns have been raised regarding the implications for state tax revenues, as a variability in exemption amounts may lead to unpredictable fiscal impacts that could challenge budgetary planning.

Contention

Notable points of contention include potential revenue loss for the state due to the flexible nature of the tax exemptions. While supporters of HB 631 highlight the importance of adapting tax policies to current market realities, detractors warn that this could compromise the state's fiscal health. The debate touches upon broader issues of how best to balance support for the extractive industries with the state's needs for stable funding and public services, especially amidst fluctuating energy prices.

Companion Bills

No companion bills found.

Similar Bills

WV SB694

Relating to oil and gas conservation

WV HB2853

Provide for the unitization of interests in drilling units in connection with shallow horizontal oil or gas wells

LA HB108

Suspends the severance tax exemption for the horizontal drilling of oil and natural gas from April 1, 2016, through December 31, 2020

TX HB3409

Relating to the duty of a lessee or other agent in control of certain state land to drill an offset well, pay compensatory royalty, or otherwise protect the land from drainage of oil or gas by a horizontal drainhole well located on certain land.

TX SB1258

Relating to the duty of a lessee or other agent in control of certain state land to drill an offset well, pay compensatory royalty, or otherwise protect the land from drainage of oil or gas by a horizontal drainhole well located on certain land.

LA HB495

Limits the severance tax exemption for gas produced from certain horizontally drilled wells (EN +$8,600,000 GF RV See Note)

CA SB566

Geodetic datums and spatial reference network.

OK HB3039

Oil and gas; well spacing; drilling units; tolerance areas; pending applications; allowing Corporation Commission to issue permit; emergency.