SLS 15RS-110 ORIGINAL
2015 Regular Session
SENATE BILL NO. 221
BY SENATOR ADLEY
FUNDS/FUNDING. Provides for dedications and restrictions on the deposit of sales tax
revenues related to motor vehicles into the Transportation Trust Fund and an infrastructure
bank. (See Act)
1 AN ACT
2 To amend and reenact R.S. 48:77(A) and (B) and 2074(A) and to repeal R.S. 48:77(C),
3 2077(24), and Chapter 32 of Title 48 of the Louisiana Revised Statutes of 1950,
4 comprised of R.S. 48:2111 through 2119, relative to the dedication and use of certain
5 funds for transportation purposes; to provide for the deposit and the use of the avails
6 of certain taxes on the sale, use, lease, or rental of motor vehicles to the
7 Transportation Trust Fund and for other transportation uses; to repeal provisions
8 dedicating certain sales taxes in the event of a projected deficit in the official
9 Revenue Estimating Conference forecast; to abolish the Transportation Mobility
10 Fund, including the sources of funding, the use of the monies in the fund, and
11 authority to approve projects for such purposes; to provide for an effective date; and
12 to provide for related matters.
13 Be it enacted by the Legislature of Louisiana:
14 Section 1. R.S. 48:77(A) and (B) and 2074(A) are hereby amended and reenacted
15 to read as follows:
16 §77. Transportation Trust Fund; dedication and uses of certain monies for
17 transportation purposes
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SLS 15RS-110 ORIGINAL
1 A. Beginning July 1, 2008 2016, from the avails of the taxes imposed by
2 Chapters 2, 2-A, and 2-B of Subtitle II of Title 47 of the Louisiana Revised Statutes
3 of 1950 from the sale, use, lease or rental, the distribution, the consumption, and the
4 storage for use or consumption of motor vehicles which are taxable pursuant to said
5 Chapters 2, 2-A, and 2-B, and after satisfying the requirements of Article VII,
6 Section 9(B) of the Constitution of Louisiana relative to the Bond Security and
7 Redemption Fund, the treasurer shall deposit the following amounts as provided in
8 Subsection B of this Section:
9 (1) For Fiscal Year 2008-2009 2016-2017, ten twenty-five percent of such
10 avails.
11 (2) For Fiscal Year 2009-2010 2017-2018, twenty fifty percent of such
12 avails.
13 (3) For Fiscal Year 2010-2011 2018-2019, thirty seventy-five percent of such
14 avails.
15 (4) For Fiscal Year 2011-2012, fifty percent of such avails.
16 (5) For Fiscal Year 2012-2013 seventy-five percent of such avails.
17 (6) For Fiscal Year 2013-2014, eighty-five percent of such avails.
18 (7) For Fiscal Year 2014-2015 2019-2020 and thereafter, all of the collections
19 such avails.
20 B. The avails of the taxes dedicated pursuant to Subsection A of this Section
21 shall be deposited for the purposes to the funds specified for the following
22 purposes:
23 (1) Ninety-three percent to The first seventy million dollars of the total
24 avails shall be deposited into the Transportation Trust Fund to be used
25 exclusively for state highway pavement and bridge sustainability projects in
26 accordance with the department of transportation and development definitions
27 of such projects.
28 (2) After compliance with the provisions of Paragraph (B)(1) of this
29 Subsection, ninety-three percent of the remaining avails shall be deposited into
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SLS 15RS-110 ORIGINAL
1 the Transportation Trust Fund to be appropriated and expended as follows:
2 (a) Not less than thirty percent of the total avails deposited in the
3 Transportation Trust Fund pursuant to Subsection A of this Section shall be
4 dedicated to highway priority program projects classified as capacity projects in
5 accordance with the Department of Transportation and Development
6 definitions of such projects.
7 (b) Seven percent of the total avails deposited in the Transportation Trust
8 Fund pursuant to Subsection A of this Section shall be used exclusively for port
9 construction and development priority program projects as provided in Chapter
10 47 of Title 34 (R.S. 34:3451 through 3463).
11 (c) The remainder of the total avails deposited in the Transportation Trust
12 Fund pursuant to Subsection A of this Section after compliance with
13 Subparagraphs (B)(2)(a) and (b) of this Paragraph shall be used exclusively for
14 highway priority projects. Such projects shall be specifically for state highway
15 pavement and bridge sustainability in accordance with the Department of
16 Transportation and Development definitions of such projects.
17 (2)(3) Seven percent After compliance with the provisions of Paragraph
18 (B)(1) of this Subsection, seven percent of the remaining avails shall be
19 deposited to the Transportation Mobility Fund infrastructure bank as provided in
20 the Act which originated as House Bill No. ___ of this 2015 Regular Session of
21 the Legislature. Unless otherwise approved by the Louisiana Transportation
22 Authority, the The avails deposited in the Transportation Mobility Fund pursuant to
23 Subsection A of this Section infrastructure bank pursuant to this Subsection shall
24 be used exclusively for final design and construction and shall not be used for
25 studies.
26 * * *
27 §2074. Louisiana Transportation Authority; creation; board of directors; meetings;
28 quorum
29 A. The Louisiana Transportation Authority, hereafter referred to as the
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1 "authority", is hereby created possessing full corporate powers to promote, plan,
2 finance, develop, construct, control, regulate, operate, and maintain any tollway or
3 transitway to be constructed within its jurisdiction. Additionally, the authority shall
4 administer and disburse the funds deposited into the Transportation Mobility Fund
5 in accordance with the provisions of R.S. 48:2112 et seq.
6 * * *
7 Section 2. R.S. 48:77(C) and 2077(24) and Chapter 32 of Title 48 of the Louisiana
8 Revised Statutes of 1950, comprised of R.S. 48:2111 through 2119, are hereby repealed.
9 Section 3. This Act shall take effect and become operative if and when the Act
10 enacting an infrastructure bank which originated as House Bill No. _____ of this 2015
11 Regular Session is enacted into law and becomes effective.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Jay R. Lueckel.
DIGEST
SB 221 Original 2015 Regular Session Adley
Present law provides for the dedication and deposit of the avails of certain sales and use tax
monies into the Transportation Trust Fund (TTF) beginning July 1, 2008. Provides for the
uses of such monies for certain highway, port priority projects, and Transportation Mobility
Fund projects as approved by the La. Transportation Authority.
Present law specifically provides for a phase-in of the avails, from the sale, use, lease, rental
of motor vehicles which are taxable under the sales tax code, to be deposited into the
Transportation Trust Fund as follows: beginning July 1, 2008, for Fiscal Year 2009, ten
percent; for Fiscal Year 2010, twenty percent; for Fiscal Year 2011, thirty percent; for Fiscal
Year 2012, fifty percent; for Fiscal Year 2013, seventy-five percent; for Fiscal Year 2014,
eighty-five percent; for Fiscal Year 2015 and thereafter, all of the collections.
Proposed law revises the phase-in as follows: beginning July 1, 2016, for Fiscal Year 2017,
twenty-five percent; for Fiscal Year 2018, fifty percent; for Fiscal Year 2019, seventy-five
percent; for Fiscal Year 2020 and thereafter, all of such avails.
Present law provides for allocating the proceeds as follows: ninety-three percent to the
Transportation Trust Fund and seven percent to the Transportation Mobility Fund. Monies
in the TTF are to be distributed for the following - not less than thirty percent for capacity
projects; seven percent for port priority projects; and the remainder of the monies shall be
used exclusively for priority projects. Monies in the Transportation Mobility Fund shall be
used for final design and construction and shall not be used for studies.
Proposed law provides that the first seventy million dollars of total avails shall be deposited
into the TTF to be used exclusively for state highway pavement and bridge sustainability
projects. Thereafter, ninety-three percent of the avails shall be deposited into the TTF to be
allocated as follows: thirty percent for highway priority program projects classified as
capacity projects; seven percent for port construction and development priority program
projects; and the remaining avails for state highway pavement and bridge sustainability
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projects.
Proposed law provides that the remaining seven percent shall be deposited to the
infrastructure bank as provided in the Act which originated as HB No. ____ for final design
and construction and shall not be used for studies.
Present law provides that if a deficit for the current fiscal year is projected due to a decrease
in the official forecast, the treasurer is directed to reduce the deposits required by these
provisions until such time as the official forecast equals or exceeds the forecast in effect
prior to the projected deficit, at which time the reduction shall cease.
Proposed law repeals the deficit reduction provisions.
Proposed law also repeals statutory provisions relative to the Transportation Mobility Fund.
Effective if and when HB No. ___ of the 2015 Regular Session enacting an infrastructure
bank is enacted and becomes effective.
(Amends R.S. 48:77(A) and (B) and 2074(A); repeals R.S. 48:77(C), 2077(24), and 2111
through 2119)
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.