SLS 15RS-110 REENGROSSED
2015 Regular Session
SENATE BILL NO. 221
BY SENATOR ADLEY
FUNDS/FUNDING. Provides for the dedications and uses on the deposit of certain monies
derived from certain general fund revenues attributable to an increase in the base amount of
mineral revenues received by the state as certified by the Revenue Estimating Conference
for various Transportation Trust Fund and other transportation uses. (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 certification and the use of the
6 increase in the base amount of certain mineral revenues received by the state; to
7 provide for the deposit and use of such monies into the Transportation Trust Fund
8 and for other transportation uses; to repeal provisions dedicating certain sales taxes
9 in the event of a projected deficit in the official Revenue Estimating Conference
10 forecast; to abolish the Transportation Mobility Fund, including the sources of
11 funding, the use of the monies in the fund, and authority to approve projects for such
12 purposes; to provide for an effective date; and 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 REENGROSSED
1 A. Beginning July 1, 2008 Fiscal Year 2017-2018 and each year thereafter,
2 from the avails of the taxes imposed by Chapters 2, 2-A, and 2-B of Subtitle II of
3 Title 47 of the Louisiana Revised Statutes of 1950 from the sale, use, lease or rental,
4 the distribution, the consumption, and the storage for use or consumption of motor
5 vehicles which are taxable pursuant to said Chapters 2, 2-A, and 2-B, and after
6 satisfying the requirements of Article VII, Section 9(B) of the Constitution of
7 Louisiana relative to the Bond Security and Redemption Fund, the treasurer shall
8 deposit the following amounts as provided in Subsection B of this Section: an
9 amount equal to an increase in general fund revenues as certified by the
10 Revenue Estimating Conference as being attributable to the provisions of the
11 Act that originated as Senate Bill No. 122 of the 2015 Regular Session of the
12 Legislature, but not in excess of one hundred million dollars per fiscal year, to
13 the funds to be dedicated for use as provided by Subsection B of this Section.
14 (1) For Fiscal Year 2008-2009, ten percent of such avails.
15 (2) For Fiscal Year 2009-2010, twenty percent of such avails.
16 (3) For Fiscal Year 2010-2011, thirty percent of such avails.
17 (4) For Fiscal Year 2011-2012, fifty percent of such avails.
18 (5) For Fiscal Year 2012-2013, seventy-five percent of such avails.
19 (6) For Fiscal Year 2013-2014, eighty-five percent of such avails.
20 (7) For Fiscal Year 2014-2015 and thereafter, all of the collections.
21 B. The avails of the taxes monies dedicated pursuant to Subsection A of this
22 Section shall be deposited for the purposes to the funds specified for the following
23 purposes:
24 (1) Ninety-three percent to The first seventy million dollars of the total
25 monies shall be deposited into the Transportation Trust Fund to be used
26 exclusively for state highway pavement and bridge sustainability projects in
27 accordance with the Department of Transportation and Development
28 definitions of such projects.
29 (2) After compliance with the provisions of Paragraph (B)(1) of this
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SLS 15RS-110 REENGROSSED
1 Subsection, ninety-three percent of the remaining monies shall be deposited into
2 the Transportation Trust Fund to be appropriated and expended as follows:
3 (a) Not less than thirty percent of the total avails deposited in the
4 Transportation Trust Fund pursuant to Subsection A of this Section shall be
5 dedicated to highway priority program projects classified as capacity projects in
6 accordance with the Department of Transportation and Development
7 definitions of such projects.
8 (b) Seven Twenty-five percent of the total avails deposited in the
9 Transportation Trust Fund pursuant to Subsection A of this Section shall be used
10 exclusively for port construction and development priority program projects as
11 provided in Chapter 47 of Title 34 (R.S. 34:3451 through 3463).
12 (c) The remainder of the total avails monies deposited in the Transportation
13 Trust Fund pursuant to Subsection A of this Section after compliance with
14 Subparagraphs (B)(2)(a) and (b) of this Paragraph shall be used exclusively for
15 highway priority projects. Such projects shall be specifically for state highway
16 pavement and bridge sustainability in accordance with the Department of
17 Transportation and Development definitions of such projects.
18 (2)(3)(a) Seven percent After compliance with the provisions of
19 Paragraph (B)(1) of this Subsection, seven percent of the remaining monies shall
20 be deposited to the Transportation Mobility Fund infrastructure bank as provided
21 in the Act which originated as House Bill No. 767 of the 2015 Regular Session
22 of the Legislature. Unless otherwise approved by the Louisiana Transportation
23 Authority, the The avails monies deposited in the Transportation Mobility Fund
24 pursuant to Subsection A of this Section infrastructure bank pursuant to this
25 Subsection shall be used exclusively for final design and construction and shall not
26 be used for studies.
27 (b) If the Act which originated as House Bill No. 767 of the 2015 Regular
28 Session of the Legislature fails to pass and is not enacted into law, the monies
29 allocated to this Paragraph shall be deposited into the Transportation Trust
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SLS 15RS-110 REENGROSSED
1 Fund and used exclusively for port construction and development priority
2 program projects as provided in Subparagraph (B)(2)(b) of this Section.
3 * * *
4 §2074. Louisiana Transportation Authority; creation; board of directors; meetings;
5 quorum
6 A. The Louisiana Transportation Authority, hereafter referred to as the
7 "authority", is hereby created possessing full corporate powers to promote, plan,
8 finance, develop, construct, control, regulate, operate, and maintain any tollway or
9 transitway to be constructed within its jurisdiction. Additionally, the authority shall
10 administer and disburse the funds deposited into the Transportation Mobility Fund
11 in accordance with the provisions of R.S. 48:2112 et seq.
12 * * *
13 Section 2. R.S. 48:77(C) and 2077(24) and Chapter 32 of Title 48 of the Louisiana
14 Revised Statutes of 1950, comprised of R.S. 48:2111 through 2119, are hereby repealed.
15 Section 3. It is hereby declared by the Legislature of Louisiana that it is the
16 legislative intent that a portion of the costs of implementation of the provisions of Section 1
17 of this Act shall be deemed to be offset by any monies derived from the increase in the base
18 amount of mineral revenues received by the state prior to any deposit into the Budget
19 Stabilization Fund, as provided in the Act which originated as Senate Bill No. 122 of the
20 2015 Regular Session of the Legislature.
21 Section 4. This Act shall take effect and become operative if and when the Act
22 which originated as Senate Bill No. 122 of this 2015 Regular Session of the Legislature is
23 enacted into law and becomes effective.
The original instrument was prepared by Jay Lueckel. The following digest,
which does not constitute a part of the legislative instrument, was prepared
by J. W. Wiley.
DIGEST
SB 221 Reengrossed 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.
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SLS 15RS-110 REENGROSSED
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 provides that beginning in Fiscal Year 2017-2018 and each fiscal year
thereafter, from the avails of certain sales and use taxes and inventory tax, the treasurer must
deposit an amount equal to the increase in general fund revenues are certified by the
Revenue Estimating Conference as being attributable to the provisions of the Act that
originated as SB 122 of the 2015 R.S., but this amount cannot exceed $100 million.
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 the monies shall be deposited
into the TTF to be used exclusively for state highway pavement and bridge sustainability
projects. Thereafter, ninety-three percent of the monies shall be deposited into the TTF to
be allocated as follows: not less than thirty percent for highway priority program projects
classified as capacity projects; twenty-five percent for port construction and development
priority program projects; and the remaining monies for state highway pavement and bridge
sustainability 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 767 for final design and
construction and shall not be used for studies.
Proposed law provides that if the Act which originated as HB 767 fails to pass and is not
enacted into law, the monies allocated to this Paragraph shall be deposited into the
Transportation Trust Fund and used exclusively for port construction and development
priority program projects as provided in proposed law.
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.
Proposed law provides that it is declared by the Legislature that it is the legislative intent that
a portion of the costs of implementation of the provisions of Section 1 of the Act shall be
deemed to be offset by any monies derived from the increase in the base amount of mineral
revenues received by the state prior to any deposit into the Budget Stabilization Fund, as
provided in the Act which originated as Senate Bill No. 122 of the 2015 Regular Session of
the Legislature.
Effective and becomes operative if and when the Act which originated as Senate Bill No.
122 of this 2015 Regular Session of the Legislature is enacted into law and becomes
effective.
(Amends R.S. 48:77(A) and (B) and 2074(A); repeals R.S. 48:77(C), 2077(24), and 2111
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SLS 15RS-110 REENGROSSED
through 2119)
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Finance on the original
bill
1. Substitutes state general fund revenues certified by the Revenue Estimating
Conference as being attributable to an increase in the base amount of mineral
revenues received by the state as provided by the provisions of the Act that
originated as Senate Bill No. 122 of this 2015 Regular Session of the
Legislature for vehicle sales and use taxes.
2. Limits the amount to the first one hundred million dollars of the funds
recognized by the Revenue Estimating Conference Committee to be used for
the purposes of the bill.
3. Provides for a statement of legislative intent that such funds shall be deemed
to be offset by any monies derived from the increase in the base amount of
mineral revenues received by the state prior to any deposit into the Budget
Stabilization Fund.
4. Makes effective and operative if and when the Act which originated as
Senate Bill No. 122 of this 2015 Regular Session of the Legislature is
enacted into law and becomes effective.
Senate Floor Amendments to engrossed bill
1. Adds that beginning in Fiscal Year 2017-2018 and each fiscal year thereafter,
from the avails of certain sales and use taxes and inventory tax, the treasurer
must deposit amount equal to the increase in general fund revenues as
certified by the Revenue Estimating Conference as being attributable to the
provisions of the Act that originated as SB 122 of this 2015 R.S., but this
amount may not exceed $100 million.
2. Increases the amount, from seven to twenty-five to be used for port
construction an development priority program projects.
3. Change provision relative to HB 618 of the 2015 R.S. to HB 767 of the 2015
R.S.
4. Provides a procedure for allocation of monies if the Act which originated as
HB 767 fails to pass and is not enacted into law.
5. Makes technical corrections.
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