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 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)