SLS 15RS-476 ORIGINAL
2015 Regular Session
SENATE CONCURRENT RESOL UTION NO. 6
BY SENATOR ADLEY
TAX/TAXATION. Suspends for the 2015-2016 Fiscal Year all excise tax exclusions,
exemptions, deductions, and credits.
1 A CONCURRENT RESOL UTION
2 To suspend from July 1, 2015, through June 30, 2016, certain exclusions, exemptions,
3 deductions, and credits granted against the excise taxes levied pursuant to Chapters
4 7, 7-A, 8, and 11 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.
5 WHEREAS, whenever the condition of the state fisc would permit, the Legislature
6 of Louisiana has attempted to afford tax relief to its citizenry in the form of various
7 exclusions, exemptions, deductions, and credits granted against excise taxes; and
8 WHEREAS, the financial condition of the state is such that the monies lost due to
9 these exclusions, exemptions, deductions, and credits are critically needed to avoid cessation
10 of vital services to those same citizens.
11 THEREFORE, BE IT RESOLVED that the Legislature of Louisiana does hereby
12 suspend all laws or portions of laws in Chapters 7, 7-A, 8, and 11 of Subtitle II of Title 47
13 of the Louisiana Revised Statutes of 1950 which provides for various exclusions,
14 exemptions, deductions, and credits against the excise taxes levied pursuant to those
15 Chapters except for those exclusions or exemptions which are required by federal law or the
16 Constitution of the United States.
17 BE IT FURTHER RESOLVED that the suspension shall become effective on July
18 1, 2015, and shall extend through June 30, 2016.
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SLS 15RS-476 ORIGINAL
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Riley Boudreaux.
DIGEST
SCR 6 Original 2015 Regular Session Adley
Suspends from July 1, 2015, through June 30, 2016, all the exclusions, exemptions,
deductions, and credits against the excise taxes levied pursuant to Chapters 7, 7-A, 8, and
11 of Title 47 except for those exclusions or exemptions which are required by federal law
or the Constitution of the United States.
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