DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part of the
legislative instrument. The keyword, one-liner, abstract, and digest do not constitute part of the law
or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 659 Original 2015 Regular Session Hunter
Abstract: Terminates all tax credits beginning Jan. 1, 2018, and repeals tax credits that have
already expired.
Present law provides for the following income and corporation franchise tax credits:
(1)R.S. 25:1226.4 Atchafalaya Trace Heritage Area Development Zone tax credit
(2)R.S. 47:34 Corporation tax credit
(3)R.S. 47:35 Neighborhood assistance tax credit
(4)R.S. 47:37 Tax credit for contributions to educational institutions
(5)R.S. 47:227 Offset against tax
(6)R.S. 47:265 Credits arising from refunds by utilities
(7)R.S. 47:287.664 Credits arising from refunds by utilities
(8)R.S. 47:287.748 Corporation tax credit; re-entrant jobs credit
(9)R.S. 47:287.749 Jobs credit
(10)R.S. 47:287.752 Credit for employment of first-time nonviolent offenders
(11)R.S. 47:287.753 Neighborhood assistance tax credit
(12)R.S. 47:287.755 Credit for contributions to educational institutions
(13)R.S. 47:287.758 Credit for bone marrow donor expenses
(14)R.S. 47:297 Reduction to tax due
(15)R.S. 47:297.2 Reduction to tax due
(16)R.S. 47:297.4 Credit for certain child care expenses (17)R.S. 47:297.8 Earned income tax credit
(18)R.S. 47:297.9 Credits for certain military servicemembers and dependents for hunting and
fishing licenses
(19)R.S. 47:6004 Employer Credit
(20)R.S. 47:6005 Qualified new recycling manufacturing equipment and service contracts
(21)R.S. 47:6006 Credits for local inventory taxes paid
(22)R.S. 47:6006.1 Credits for taxes paid for to vessels in Outer Continental Shelf Lands Act
Waters
(23)R.S. 47:6007 Motion picture investor tax credit
(24)R.S. 47:6008 Credits for donations to assist playgrounds in economically depressed areas
(25)R.S. 47:6009 Louisiana Basic Skills Training Tax Credit
(26)R.S. 47:6012 Employer tax credits for donations of materials, equipment, advisors, or
instructors
(27)R.S. 47:6013 Credits for donations made to public schools
(28)R.S. 47:6014 Credit for property taxes paid by certain telephone companies
(29)R.S. 47:6015 Research and development tax credit
(30)R.S. 47:6016.1 Louisiana New Markets Jobs Act
(31)R.S. 47:6017 Credits for expenses paid by economic development corporations
(32)R.S. 47:6018 Credits for purchasers from "PIE contractors"
(33)R.S. 47:6022 Digital interactive media and software tax credit
(34)R.S. 47:6023 Sound recording investor tax credit
(35)R.S. 47:6025 Credit for La. Citizens Property Insurance Corp. assessment
(36)R.S. 47:6032 Credit for certain milk producers
(37)R.S. 47:6034 Musical and theatrical production income tax credit (38)R.S. 47:6035 Credit for conversion of vehicles to alternative fuel usage
(39)R.S. 47:6036 Ports of Louisiana tax credits
(40)R.S. 47:6037 Credit for "green job industries"
(41)R.S. 47:6104 Child care expense tax credit
(42)R.S. 47:6105 Child care provider tax credit
(43)R.S. 47:6106 Credit for child care directors and staff
(44)R.S. 47:6107 Business-supported child care
(45)R.S. 51: 1787 Incentives (Enterprise Zone)
(46)R.S. 51:1807 Incentives (Urban Revitalization)
(47)R.S. 51:1924 Income tax credit or premium tax reduction
(48)R.S. 51:2354 Technology commercialization credit; amount; duration; forfeit
(49)R.S. 51:2399.3 Modernization tax credit
(5)R.S. 51:3085 La. Community Development Financial Institution Act tax credit
SUNSET OF TAX CREDITS IN PRESENT LAW
Present law (R.S. 47:34) provides for an income tax credit to be used against the tax liability of
corporate income taxpayers who generate new full-time and part-time jobs in the state. This tax
credit is allowed in lieu of any tax exemptions granted pursuant to the Louisiana Enterprise Zone
Act, any ad valorem property tax exemptions for business or industry, or any ad valorem tax
exemption allowed through the State Board of Commerce and Industry pursuant to present
constitution. The credit is equal to the number of new employees multiplied by varying amounts.
Present law (R.S. 47:35) provides for an income tax credit against the state corporate income tax
liability for any business firm engaged in certain activities of providing neighborhood assistance, job
training, education for individuals, community services, or crime prevention in the state. Present law
requires the business firm to submit a proposal with certain information relative to the project for
approval by the commissioner of administration. A tax credit of up to 70% of the actual amount
contributed is authorized, but the tax credit for any corporation shall not exceed $250,000 annually.
Present law (R.S. 47:37) provides for an income tax credit against a taxpayer's tax liability for
contributions, donations, or selling below cost tangible movable property to a public educational
institution for the purposes of research, research training, or direct education of students in the state. The credit allowed is 40% of the property's value, or in the case of sale below cost, 40% of the
difference between the price received and the value of the property.
Present law (R.S. 47:227) provides for an offset for every insurance company against any tax
incurred for taxes on premiums.
Present law (R.S. 47:265 and 287.664) provides for an income tax credit for utility companies
against La. income tax for amounts the utility company may have refunded to a customer pursuant
to an order of the court or regulatory agency as a result of the denial of a proposed rate increase. The
credit may be taken in lieu of a deduction from gross income if the deduction results in a net loss.
The credit is equal to the amount of the income tax increase had the amounts refunded been included
in the gross income.
Present law (R.S. 47:287.748) provides for an income tax credit against the corporate income tax
liability for taxpayers who employ an eligible Intensive Incarceration Program re-entrant. The credit
allowed is $150 per eligible re-entrant employed, but shall not exceed 50% of the corporate income
tax.
Present law (R.S. 287.749) provides for an income tax credit to be used against the tax liability of
corporate income taxpayers who generate new full-time and part-time jobs in the state. This tax
credit is allowed in lieu of any tax exemptions granted pursuant to the Louisiana Enterprise Zone
Act, any ad valorem property tax exemptions for business or industry, or any ad valorem tax
exemption allowed through the State Board of Commerce and Industry pursuant to La. Const. Art.
VII, Sec. 21(F). The credit is equal to the number of new employees multiplied by varying amounts.
Present law (R.S. 47:287.752) provides for an income tax credit for each taxpayer who provides full-
time employment to an individual who has been convicted of a first-time nonviolent offense.
Requires certification by the employee's probation officer that the employee has successfully
completed a drug treatment program, or any other court-ordered program, and that the employee has
worked one hundred eighty days full-time for the employer seeking the credit. The credit allowed
is $200 per eligible employee per taxable year.
Present law (R.S. 47:287.753) provides for an income tax credit against the state corporate income
tax liability for any business firm engaged in certain activities of providing neighborhood assistance,
job training, education for individuals, community services, or crime prevention in the state. Present
law requires the business firm to submit a proposal with certain information relative to the project
for approval by the commissioner of administration. A tax credit of up to 70% of the actual amount
contributed is authorized, but the tax credit for any corporation shall not exceed $250,000 annually.
Present law (R.S. 47:287.755) provides for an income tax credit against a taxpayer's tax liability for
contributions, donations, or selling below cost tangible movable property to a public educational
institution for the purposes of research, research training, or direct education of students in the state.
The credit allowed is computed at the rate of 40% of the property's value, or in the case of sale below
cost, 40% of the difference between the price received and the value of the property. Present law (R.S. 47:287.758) provides an income tax credit for taxpayers for certain bone marrow
donor expenses. The amount of the credit if 25% of the bone marrow donor expenses incurred
during the tax year by an employer to provide the program.
Present law (R.S. 47:297(A)) provides for a tax credit of $100 for any taxpayer when the taxpayer,
taxpayer's spouse, or dependent is deaf, blind, mentally incapacitated, or has lost the use of one or
more limbs.
Present law (R.S. 47:297(B)) provides for a tax credit for the elderly, contributions to candidates for
public office, investment credits, credits for foreign tax, work incentive credits, jobs credits, and
residential credits. The amount of the credit is the lesser of $25 or 10% of the same credit allowed
on the federal income tax return for the same tax year.
Present law (R.S. 47:297(C)) provides for an income tax credit for individuals in an amount equal
to the state gasoline and motor fuels tax and special fuels taxes paid to operate or propel a
commercial fishing boat.
Present law (R.S. 47:297(D)) provides a $25 income tax credit per child for individual taxpayers for
educational expenses.
Present law (R.S. 47:297(F)) provides an income tax credit for individual taxpayers in an amount
equal to 33.3% of the amount contributed to a family responsibility program under the provisions
of present law. Further limits the credit to $200 per year.
Present law (R.S. 47:297(H)) provides for an income tax credit for certain medical doctors and
dentist who practice in designated rural areas. The credit allowed is $5,000 per taxable year up to
a maximum of 5 years for each taxpayer meeting the criteria.
Present law (R.S. 47:297(I)) provides an income tax credit for taxpayers for certain bone marrow
donor expenses. The amount of the credit if 25% of the bone marrow donor expenses incurred
during the tax year by an employer to provide the program.
Present law (R.S. 47:297(J)) provides an income tax credit for individual taxpayers for certain
educational expenses associated with attending college. The amount of the credit is equal to the least
of the tax due, or 100% of the educational expenses, or $750.
Present law (R.S. 47:297(L)) provides an income tax credit for qualified taxpayers for the purchase
of a bulletproof vest. Requires the qualified taxpayer to be a member of certain law enforcement.
The amount of the credit is the lesser of the full purchase price including applicable taxes paid by
the taxpayer or $100.
Present law (R.S. 47:297(M)) provides for an income tax credit against individual income tax for
amounts paid as premiums for eligible long-term care insurance. The amount of the credit is equal
to 10% of the total amount of premiums paid annually. Present law (R.S. 47:297(N)) provides for an income tax credit against individual income tax equal
to certain amounts incurred by a taxpayer for the taxpayer's travel or absence from work because of
a living organ donation by the taxpayer or taxpayer's spouse. The maximum amount of the credit
allowed is $10,000.
Present law (R.S. 47:297(P)) provides for an income tax credit against individual income tax for
inclusion of certain accessible and barrier-free design elements in the construction of a new one- or
two- family dwelling. The amount of the credit is the lesser of $1,000 or the total tax liability of the
taxpayer.
Present law (R.S. 47:297.2) provides for an income tax credit for persons who maintain a household
that includes one or more dependents who are physically or mentally incapable of caring for
themselves. The amount of the credit is equal to the applicable percentage of employment-related
expenses allowable pursuant to Section 21 of the IRC.
Present law (R.S. 47:297.4) provides for an income tax credit for individual taxpayers for certain
child care expenses for which the individual is eligible for a federal income tax credit for the same
year. The credit is allowed at varying amounts.
Present law (R.S. 47:297.8) provides for an income tax credit for individual income tax in an amount
equal to 3.5% of the federal earned income tax credit for which the individual is eligible.
Present law (R.S. 47:297.9) provides for an income tax credit for individual income tax for the
amount paid by an active or reserve military service member, or spouse or dependent of the service
member, for a Louisiana noncommercial hunting or fishing license.
Present law (R.S. 47:6004) provides for an income and corporation franchise tax credit for the
employment of each person and participant of Family Independence Work Program in a newly
created full-time job. The amount of the credit is $750 and is allowed for the taxable period during
which the new employee has completed one year of full-time service with the taxpayer or against the
corporation franchise tax for the taxable period following the taxable period during which the new
employee has completed one year of full-time service with the taxpayer.
Present law (R.S. 47:6005) provides an income tax or corporation franchise tax credit for taxpayers
who purchase qualified new recycling manufacturing or process equipment or qualified service
contracts to be used or performed exclusively in the state. The amount of the credit is 20% of the
cost of the equipment or service contract less the amount of any other tax credit received for the
purchase of the equipment or contract. Further provides an annual program cap of $5M.
Present law (R.S. 47:6006) provides for an income or corporation franchise tax credit for ad valorem
taxes paid to political subdivisions on inventory held by manufacturers, distributors, and retailers and
on natural gas held, used, or consumed in providing natural gas storage services or operating natural
gas storage facilities. The amount of the credit is equal to 100% of the inventory taxes paid to the
political subdivision. Present law (R.S. 47:6006.1) provides for an income or corporation franchise tax credit for ad
valorem taxes paid without protest to political subdivisions on vessels in Outer Continental Shelf
Lands Act Waters. The amount of the credit is equal to 100% of the ad valorem taxes paid to the
political subdivision.
Present law (R.S. 47:6007) provides for an income tax credit for La. taxpayers for investment in
state-certified productions earned at the time expenditures are made by a motion picture production
company in a state-certified production.The amount of the credit is equal to 30% of the base
investment made by the investor if the total base investment is more than $300,000. Additionally
provides for a credit equal to 5% of base investment expended on payroll for La. residents employed
in connection with a state-certified production. However, this credit does not apply to the payroll
of any one person that exceeds $1 million dollars.
Present law (R.S. 47:6008) provides for an income or corporation franchise tax credit for qualified
donations made to qualified playgrounds. The amount of the credit is equal to the lesser of $1,000
or one-half of the value of the cash, equipment, goods, or services donated.
Present law (R.S. 47:6009) provides for an income or corporation franchise tax credit for a La.
business or industry that supports and encourages employee basic skills training by satisfying criteria
established in present law and that submit proper and complete applications. The amount of the
credit is $250 per participating employee, with the total of all basic skills training credits not to
exceed $30,000 for any single business or industry enterprise in a particular tax year.
Present law (R.S. 47:6012) provides for an income and corporation franchise tax credit for employers
within the state to donate materials, equipment, or instructors to public training providers, secondary
and postsecondary vocational-technical schools, apprenticeship program registered with the La.
Workforce Commission, or community colleges to assist in the development of training programs
designed to meet industry needs. The amount of the credit is equal to 50% of the value of the
donated materials, equipment, or services rendered by the instructor.
Present law (R.S. 47:6013) provides for a corporate income and corporation franchise tax credit for
qualified donations made to a public school. The amount of the credit is equal to 40% of the
appraised value of the qualified donation.
Present law (R.S. 47:6014) provides for an income and corporation franchise tax credit for ad
valorem taxes paid to political subdivisions by a telephone company for the company's public service
properties. The amount of the credit is equal to 40% of the aggregate ad valorem taxes paid by the
telephone company to the political subdivision.
Present law (R.S. 47:6015) provides for an income and corporation franchise tax credit for taxpayers
who employ persons in the state and claims a federal income tax credit for increasing research
activities. The credit is allowed at varying amounts.
Present law (R.S. 47:6016.1) provides for the La. New Markets Jobs Act for purposes of a tax credit
that may be claimed against insurance premium tax. Eligibility is based on the investment of private
capital in a low-income community business in La. The amount of the credit is authorized in varying amounts.
Present law (R.S. 47:6017) provides for an income or corporation franchise tax credit for the filing
fee paid to the La. State Bond Commission incurred by an economic development corporation in the
preparation and issuance of bonds. The amount of the credit is equal to the amount of the filing fee
paid.
Present law (R.S. 47:6019) provides for an income or corporation franchise tax credit for the amount
of eligible costs and expenses incurred during the rehabilitation of a historic structure located in a
downtown development district or a cultural district. The credit shall not exceed 25% of the eligible
costs and expenses and no taxpayer shall claim more than $5M of credit annually for any number
of structures rehabilitated within a particular downtown development or cultural district.
Present law (R.S. 47:6020) provides for an income tax credit for qualifying individual or entities that
invest in a La. Entrepreneurial Business. The credit is equal to 35% of the qualified investment and
the total amount of tax credits granted in any calendar tax year by the department shall not exceed
$5M. Present law further limits qualifying investments by an investor to those that do not exceed
$1M per year per business and to $2M total per business.
Present law (R.S. 47:6022) provides for an income or franchise tax credit for La. taxpayers for
investment in state-certified productions for digital interactive media earned at the time expenditures
are made on a state-certified production. The amount of the credit is equal to 25% of the base
investment made by the investor. Additionally provides for a credit equal to 10% of base investment
expended on payroll for La. residents employed in connection with a state-certified production.
Present law (R.S. 47:6023) provides for an income or franchise tax credit for La. taxpayers for
investment in state-certified productions for sound recordings earned at the time expenditures are
made on a state-certified production. The amount of the credit is equal to 25% of the base
investment made by the investor in excess of $15K, or in excess of $5K for investors who are La.
residents. Additionally provides for a credit equal to 10% of base investment expended on payroll
for La. residents employed in connection with a state-certified production. Present law provides an
annual program cap of $3M.
Present law (R.S. 47:6025) provides an income tax credit against La. income tax for the amount of
surcharges, market equalization charges, or assessments paid by a taxpayer for the La. Citizens
Property Insurance Corporation assessments levied due to Hurricanes Katrina and Rita.
Present law (R.S. 47:6032) provides for a refundable income and corporation franchise tax credit for
a resident taxpayer engaged in the business of producing milk for sale. The amount of the credit is
based on the production and sale of milk below the announced production price over a calendar year
in accordance with a schedule provided in present law. Present law caps the total aggregate amount
of credits for all producers at $2.5M per calendar year and limits the credit allowed for each producer
at varying amounts.
Present law (R.S. 47:6034) provides for an individual or corporate income tax credit for qualified production expenditures on investments in a state-certified musical or theatrical production or
infrastructure project. For state-certified higher education musical or theatrical infrastructure
projects that receive initial certification prior to January 1, 2018, a base investment credit may be
earned for expenditures made in the state on or before January 1, 2022 for the construction, repair,
or renovation of a new state-certified higher education musical or theatrical facility infrastructure
project. No more than $10M in tax credits are allowed per project and no more than $60M is
allowed for all state-certified higher education musical or theatrical infrastructure projects. The
credit for an investor is granted in varying amounts.
Present law (R.S. 47:6035) provides for an income tax credit for qualified clean-burning motor
vehicle fuel property purchased and installed on certain motor vehicles. The amount of the credit is
equal to 50% of the cost of the qualified clean-burning motor vehicle fuel property.
Proposed law retains present law but reduces the amount of the credit from 50% to 45%.
Present law (R.S. 47:6036) provides for an income and corporate franchise tax credit for the total
capital costs of a project sponsored or undertaken by a public port and investing companies that have
a capital cost of at least $5 million dollars and at which the predominant trade or business activity
conducted will constitute industrial, warehousing, or port and harbor operations and cargo handling,
including any port or port and harbor activity. The amount of the investor tax credit is equal to the
total amount of capital costs of the project which shall be taken at 5% per tax year. The amount of
the import-export cargo tax credit is equal to the product of multiplying $5 by the taxpayer's number
of tons of qualified cargo for the taxable year that exceeds the precertification tonnage.
Present law (R.S. 47:6037) provides an individual income or corporate income tax credit for
approved expenditures in the state for the construction, repair, or renovation of a state-certified green
project. Present law further provides a $1M per project cap and a $5M annual program cap. The
credit allowed is at varying amounts.
Present law provides for an additional tax credit of 10% of the base investment expended on payroll
for La. residents employed in connection with the construction of a state-certified green project. The
additional 10% tax credit for payroll for La. residents does not apply to that amount in excess of $1M
in payroll made to a single La. resident. Further allows an additional 1% of the base investment
expended on payroll for La. residents who are graduates of certain La. programs.
Present law (R.S. 47:6104) provides for an individual income tax credit for child care expenses
based on the quality rating of the child care facility which the child attends. The amount of the credit
is a percentage of a credit provided for in present law and varies depending on the quality rating of
the child care facility.
Present law (R.S. 47:6105) provides for a refundable income or corporation franchise tax credit for
child care providers. The amount of the credit is equal to an amount based upon the average monthly
number of children who either participate in the Child Care Assistance Program or who are foster
children in the custody of the DCFS, and who are attending a child care facility or facilities operated
by the child care provider, multiplied by an amount that is based upon the quality rating of each child care facility operated by the child care.
Present law (R.S. 47:6106) provides for a refundable individual income tax credit for eligible child
care directors and eligible child care staff. The amount of the credit varies based upon the
qualifications of the provider.
Present law (R.S. 47:6107) provides for a refundable income tax or corporation franchise tax credit
for eligible business child care expenses supported by a business. The amount of the credit shall be
based on a percentage of eligible business child care expenses depending upon the quality rating of
the child care facility to which the expenses are related or the quality rating of the child care facility
the child attends. Present law provides for an additional refundable income or corporation franchise
tax for the payment by a business of fees and grants to child care resource and referral agencies not
to exceed $5,000 per tax year.
Present law (R.S. 51:1787) provides for a refundable investment income tax credit for state income
tax liability or state corporate franchise tax liability for qualified expenditures made by a taxpayer
in the economic development of qualified enterprise zones. The amount of the credit is 1.5% of the
amount of the qualified expenditure. An additional credit of $2,500 is allowed for each net new
employee. A $5,000 credit for each new job created is allowed for certain specific industries in lieu
of this $2,500 credit.
Present law (R.S. 51:1807) provides for an income or franchise tax credit for businesses located in
an urban revitalization zone. The credit is equal to $5,000 per net new employee. The credit
received pursuant to present law is in lieu of any incentive received under the Enterprise Zone
Program.
Present law (R.S. 51:1924) provides an income tax credit for a taxpayer who invests in the certified
capital of a certified La. capital company. The credit is equal to 35% of the taxpayer's cash
investment.
Present law (R.S. 51:2354) provides an income and corporation franchise tax credit for investments
by the taxpayer in commercialization costs for certain business locations. The amount of the credit
is equal to 40% of the amount of money invested. Further provides a credit for qualified new direct
jobs. The credit is equal to 5% multiplied by the gross payroll of the qualified new direct jobs.
Present law (R.S. 51:2399.3) provides for an income or corporation franchise tax credit for amounts
of qualified expenditures incurred by an employer for modernization. The amount of the credit is
equal to 5% of the amount of qualified expenditures. Further provides an annual program cap of
$10M.
Present law (R.S. 51:3085) provides for an income tax credit for investments in a La. Community
Development Financial Institution at a rate of 75% of the taxpayer's investment.
Proposed law terminates the credits in present law beginning Jan. 1, 2018. REPEAL OF EXPIRED TAX CREDITS
Present law (R.S. 47:287.756) provides a corporation income tax credit for the purchase of certain
environmental equipment designed to recover or recycle chlorofluorocarbons used as refrigerants
in commercial, home, and automobile air-conditioning systems, refrigeration units, and industrial
cooling applications.
Present law (R.S. 47:287.759) provides for an income tax credit against the income tax for the period
in which the credit was earned for certain contractors or subcontractors who contract to do public
work. Present law allows a credit of 5% on 40% of the amount of the contract to do public work if
the contractor or subcontractor offers 85% of their full-time employees health insurance coverage
and pays 75% of the total premium for the health insurance coverage for each employee and not less
than 50% for each dependent. Further limits the amount of the credit to not more than $3M per year.
Present law (R.S. 47:297(G)) provides for an income tax credit for taxpayers who purchase certain
environmental equipment designed to recover or recycle chloroflourocarbons used as refrigerants
in commercial, home, and automobile air-conditioning systems, refrigeration units, and industrial
cooling applications. The credit allowed is 20% of the purchase price of the equipment, or if the
equipment is financed, 20% of the original purchase price paid in that tax year.
Present law (R.S. 47:6005(D)(2)) provides for an income tax credit for taxpayers for the purchase
of qualified new recycling manufacturing or processing equipment. Further provides a credit of
100% of the purchase price for steelworks and blast furnaces, including coke ovens and rolling mills
that are classified as SIC 312 by the Standard Industrial Classification Code. Limited application
to claims made by the taxpayer prior to July 1, 2002.
Present law (R.S. 47:6010) provides an income tax credit for employers who provided certain
qualified alcohol or substance abuse treatment programs to their employees.
Present law (R.S. 47:6028) provides an income or corporation franchise tax credit for the amount
of any overpayment made by a taxpayer with gross receipts from business of $500,000 or less as a
result of failing to claim any inventory tax credit between tax years 1999 through 2002 for income
taxes and 2000 through 2003 for corporation franchise taxes.
Present law (R.S. 47:6029) provides an income or corporation franchise tax for the purchase of an
eligible sugarcane trailer to replace an ineligible sugarcane trailer as provided for in present law. The
credit is allowed in varying amounts.
Present law (R.S. 47:6033) provides an individual or corporation income tax or corporation franchise
tax credit for employers who employ an eligible apprentice as defined in present law. The amount
of the credit is equal to one dollar for each hour of employment of each eligible apprentice.
Proposed law repeals present law.
(Amends R.S. 47:227, 265, 287.664, 297.2, the heading of 6005 and (D), 6007(C)(1), 6015(J), 6023(C)(1), and 6105; Adds R.S. 25:1266.4, 47:34(F), 35(E), 37(I), 287.748(D), 287.749(E),
287.752(D), 287.753(E), 287.755(I), 287.758(D), 297(Q), 297.4(C), 297.8(C), 297.9(D), 6004(C),
6005(G), 6006(E), 6006.1(G), 6008(D), 6009(F), 6012(F), 6013(D), 6014(F), 6015(K), 6016.1(N),
6017(C), 6018(F), 6022(K), 6025(D), 6032(H), 6034(K), 6035(H), 6036(K), 6037(I), 6104(D),
6106(E), and 6107(C), and 51:1787(K), 1807(F), 1924(H), 2354(D), 2399.3(C), and 3085(F), and
Repeals R.S. 47:287.756, 287.759, 297(G), 6005(D)(2), 6010, 6028, 6029, and 6033)