Louisiana 2015 Regular Session

Louisiana Senate Bill SB230

Introduced
4/3/15  
Introduced
4/3/15  
Refer
4/3/15  
Refer
4/3/15  
Refer
4/13/15  

Caption

Establishes a baseline limit on all claims against income and franchise tax for musical and theatrical production income tax credits filed during a fiscal year on a first-come, first-served basis and gives claims above the amount priority in the next fiscal year. (gov sig)

Companion Bills

No companion bills found.

Previously Filed As

LA SB11

Establishes a baseline limit on all claims against income and franchise tax for musical and theatrical production income tax credits filed during a fiscal year on a first-come, first-served basis and gives claims above the amount priority in the next fiscal year. (gov sig) (OR INCREASE GF RV See Note)

LA SB226

Establishes a baseline limit on all claims against income tax for Digital Interactive Media and Software tax credits filed during a fiscal year on a first-come, first-served basis and gives claims above the amount priority in the next fiscal year. (gov sig)

LA SB225

Establishes a baseline limit on all claims against income and franchise tax for Research and Development tax credits filed during a fiscal year on a first-come, first-served basis and gives claims above the amount priority in the next fiscal year. (gov sig)

LA SB229

Establishes a baseline limit on all claims against income and franchise tax for Angel Investor Tax Credit Program filed during a fiscal year on a first-come, first-served basis and gives claims above the amount priority in the next fiscal year. (gov sig)

LA SB231

Establishes a baseline limit on all claims against income tax for Brownfields Investor Tax Credits filed during a fiscal year on a first-come, first-served basis and gives claims above the amount priority in the next fiscal year. (gov sig)

LA SB227

Establishes a baseline limit on all claims against premium tax for new market tax credits filed during a fiscal year on a first-come, first-served basis and gives claims above the amount priority in the next fiscal year. (gov sig)

LA SB7

Establishes a baseline limit on all claims against income and franchise tax for Angel Investor Tax Credit Program filed during a fiscal year on a first-income, first-served basis and gives claims above the amount priority in the next fiscal year. (gov sig) (OR SEE FISC NOTE GF RV)

LA SB232

Establishes a baseline limit on all claims against income tax for motion picture investor tax credits filed during a fiscal year on a first-come, first-served basis, gives claims above the amount priority in the next fiscal year and provides a termination date for the program. (gov sig)

LA SB228

Establishes a baseline limit on all claims against state taxes for industrial tax equalization exemptions filed during a fiscal year on a first-come, first-served basis and gives claims above the amount priority in the next fiscal year. (gov sig)

LA SB248

Provides for an annual cap and a termination date for the musical and theatrical production income tax credit. (7/1/17) (EN SEE FISC NOTE GF RV See Note)

Similar Bills

LA HB283

Provides relative to tax credits for state-certified musical or theatrical productions and state-certified infrastructure projects (OR DECREASE GF RV See Note)

LA HB483

Extends authority to grant tax credits for certain state-certified musical or theatrical facility infrastructure projects (EN DECREASE GF RV See Note)

LA SB248

Provides for an annual cap and a termination date for the musical and theatrical production income tax credit. (7/1/17) (EN SEE FISC NOTE GF RV See Note)

LA HB501

Extends the sunset of the musical and theatrical production base investment income tax credit (RE DECREASE GF RV See Note)

LA SB11

Establishes a baseline limit on all claims against income and franchise tax for musical and theatrical production income tax credits filed during a fiscal year on a first-come, first-served basis and gives claims above the amount priority in the next fiscal year. (gov sig) (OR INCREASE GF RV See Note)

LA HB651

Provides relative to corporate income tax credits (REF +$12,500,000 GF RV See Note)

LA HB431

Provides for the carry forward rather than the refund of the tax credits for certain musical and theatrical productions and certain infrastructure projects

LA HB803

Provides for the carry forward rather than the refund of the tax credits for certain musical and theatrical productions and certain infrastructure projects