Provides for the carry forward rather than the refund of the tax credits for certain musical and theatrical productions and certain infrastructure projects
Provides for the carry forward rather than the refund of a certain portion of the tax credits for ad valorem taxes paid to local governments (EN +$129,000,000 GF RV See Note)
Increases the mineral revenue base for the Budget Stabilization Fund and dedicates the additional revenue to higher education and transportation (OR SEE FISC NOTE SD RV)
Authorizes tourism organizations in Jefferson Parish to levy hotel assessments upon its hotel members and provides for treating such assessments as a surcharge to hotel guests (OR +$1,200,000 LF RV See Note)
Includes limited liability companies taxed as corporations within the definition of domestic corporation for the purposes of the corporation franchise tax