HLS 161ES-57 REENGROSSED
2016 First Extraordinary Session
HOUSE BILL NO. 22
BY REPRESENTATIVE JACKSON
TAX/TAX REBATES: Repeals the three-year sunset of certain reductions to tax rebates
(Item #11)
1 AN ACT
2To amend and reenact Section 6 of Act No. 126 of the 2015 Regular Session, relative to Act
3 No. 126 of the 2015 Regular Session of the Legislature; to extend the sunset of
4 reductions made in Act No. 126 of the 2015 Regular Session; to provide for an
5 effective date; and to provide for related matters.
6Be it enacted by the Legislature of Louisiana:
7 Section 1. Section 6 of Act No. 126 of the 2015 Regular Session is hereby amended
8and reenacted as follows:
9 * * *
10 Section 6. The provisions of Section 2 of this Act shall become effective on
11 July 1, 2015, and shall remain effective through June 30, 2018. The provisions of
12 Sections 3 of this Act shall become effective on July 1, 2018. In the event the Act
13 that originated as House Bill No. 62 of the 2016 First Extraordinary Session of the
14 Legislature is enacted and becomes effective, the provisions of Section 2 of this Act
15 shall remain in effect through the sunset date in the Act that originated as House Bill
16 No. 62 of the 2016 First Extraordinary Session of the Legislature.
17 Section 7. The provisions of Section 3 of this Act shall become effective
18 upon the sunset date of Section 2 of this Act.
19 * * *
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 161ES-57 REENGROSSED
HB NO. 22
1 Section 2. This Act shall become effective upon signature by the governor or, if not
2signed by the governor, upon expiration of the time for bills to become law without signature
3by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
4vetoed by the governor and subsequently approved by the legislature, this Act shall become
5effective on the day following such approval.
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 22 Reengrossed 2016 First Extraordinary Session Jackson
Abstract: Extends the sunset of reductions to certain rebate programs made in Act No. 126
of the 2015 Regular Session.
Present law sunsets on June 30, 2018, a 20% reduction of rebates made in Act No. 126 of
the 2015 R.S. to the following rebate programs:
(1)R.S. 51:2367 Louisiana Mega-Project Energy Assistance Rebate
(2)R.S. 51:2455 Incentive rebates (Louisiana Quality Jobs)
(3)R.S. 51:3114 Contract Administration; rebate (Corporate Headquarters Relocation
Program)
(4)R.S. 51:3121 Competitive Projects Payroll Incentive Program
Proposed law extends the reductions in present law through the sunset date of the provisions
of the Act that originated as House Bill No. 62 of the 2016 First Extraordinary Session of
the Legislature of Louisiana, if House Bill No. 62 becomes effective.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Amends ยง6 of Act No. 126 of the 2015 R.S.)
Summary of Amendments Adopted by House
The House Floor Amendments to the engrossed bill:
1. Delete the provisions of proposed law that repealed the sunset provisions of Act
No. 126 of the 2015 R.S.
2. Extend the reductions made in Act No. 126 of the 2015 R.S. if the Act that
originated as House Bill No. 62 of the 2016 First Extraordinary Session of the
Legislature of Louisiana becomes effective.
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.