HLS 15RS-397 ORIGINAL
2015 Regular Session
HOUSE CONCURRENT RESOL UTION NO. 12
BY REPRESENTATIVE STOKES
REVENUE DEPARTMENT: Urge and requests the Louisiana Department of Revenue to
categorize the tax expenditures in the Tax Exemption Budget using the provided
categories
1 A CONCURRENT RESOL UTION
2To urge and request the Louisiana Department of Revenue to categorize the tax expenditures
3 in the Tax Exemption Budget using certain categories.
4 WHEREAS, the Department of Revenue is required by R.S. 47:1517 to prepare an
5annual tax exemption budget; and
6 WHEREAS, this report must list each tax exemption, its statutory citation, and its
7purpose; and
8 WHEREAS, "tax exemptions" means those revenue losses attributable to provisions
9of the state tax statutes or rules promulgated pursuant to such statutes, which allow a special
10exclusion, exemption, or deduction from gross income or sales or which provide a credit, a
11preferential rate of tax, or a deferral of tax liability; and
12 WHEREAS, the Tax Exemption Budget prepared by the department is catergorized
13in the following manner:
14 (1) Corporation Franchise Tax Exemptions
15 (2)Gift Tax Exemptions
16 (3)Hazardous Waste Tax Exemptions
17 (4) Income Tax - Corporation Income Tax Exemptions and Individual Income
18 Tax Exemptions
19 (5)Inheritance Tax Exemptions
20 (6)Liquors - Beer Tax Exemptions and Liquor and Wine Tax Exemptions
21 (7)Natural Resource Tax - Severance Tax Exemptions
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HCR NO. 12
1 (8)Petroleum Products Taxes - Gasoline Tax Exemptions and Special Fuels Tax
2 Exemptions
3 (9) Public Utilities and Carriers Taxes - Inspection and Supervision Fee
4 Exemptions and Transportation and Communications Tax Exemptions
5 (10)Sales Tax Exemptions
6 (11)Tax Incentives and Exemption Contracts
7 (12)Telecommunication Tax Exemption
8 (13)Tobacco Tax Exemptions; and
9 WHEREAS, categorization by type may provide a document that is easier for
10taxpayers to navigate.
11 THEREFORE, BE IT RESOLVED that the Legislature of Louisiana does hereby
12urge and request the Louisiana Department of Revenue to categorize the tax expenditures
13in the Tax Exemption Budget using the following categories:
14 (1)Ad Valorem/Inventory Tax
15 (2)Agriculture/Rural
16 (3)Business Pyramiding
17 (4)Calculational
18 (5)Educational
19 (6)Incentive
20 (7) Intergovernmental
21 (8)Net Operating Loss
22 (9)Normal Tax Structure/Federally Imposed
23 (10) Retirement, Disability, and Military
24 (11)Severance
25 (12)Specialized Industry
26 (13)Specialized Personal
27 (14)Stelly: Constitutional
28 (15)Undisclosed Sales Tax
29 (16)Vendors Compensation
30 (17)Other
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HCR NO. 12
1 BE IT FURTHER RESOLVED that a copy of this resolution be transmitted to the
2secretary of the Department of Revenue.
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)]
HCR 12 Original 2015 Regular Session Stokes
Urges and requests the Louisiana Department of Revenue to categorize the tax expenditures
in the Tax Exemption Budget using the enumerated categories.
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