2016 First Extraordinary Session ENROLLED
SENATE CONCURRENT RESOL UTION NO. 8
BY SENATORS MORRELL AND WALSWORTH
A CONCURRENT RESOL UTION
To clarify that the intent of the Legislature was for Act 108 of the 2015 Regular Session to
apply prospectively only.
WHEREAS, Act 108 was enacted during the 2015 Regular Session without any
governing language as to whether restrictions should be applied retroactively or
prospectively; and
WHEREAS, the fiscal note for Act 108 of the 2015 Regular Session did not project
any savings indicating that retroactive application of restrictions was neither contemplated
nor budgeted, and it will interfere with established contractual rights and applications
previously approved; and
WHEREAS, retroactive application of restrictions in Act 108 of the 2015 Regular
Session will interfere with established contractual rights, applications previously approved
by the Louisiana Department of Revenue and private letter rulings previously issued by the
Louisiana Department of Revenue.
THEREFORE, BE IT RESOLVED that the Legislature of Louisiana does hereby
clarify and express intent for the restrictions in Act 108 of the 2015 Regular Session to apply
only to projects that did not receive part 2 approval from the Louisiana Division of Historic
Preservation on or before June 19, 2015, the effective date of the Act.
BE IT FURTHER RESOLVED that this expression of legislative intent shall become
effective upon adoption of this Resolution.
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
Page 1 of 1