Louisiana 2016 2nd Special Session

Louisiana House Bill HB4

Introduced
6/5/16  
Introduced
6/5/16  
Refer
6/5/16  
Refer
6/6/16  

Caption

Provides for the effectiveness of state sales and use tax exemptions and exclusions for the sales of certain tangible personal property and services (Items #7-34)

Impact

If enacted, HB 4 would have a significant impact on state tax policy, particularly benefiting nonprofit organizations and specific community services. By reinstating and adding various exemptions, the bill seeks to foster a supportive environment for nonprofits, which often play crucial roles in social services, education, and community events. This could lead to increased economic support for related local activities and further promote volunteer-based community initiatives across Louisiana.

Summary

House Bill 4, introduced by Representative Jay Morris, aims to modify state sales and use tax exemptions and exclusions beginning July 1, 2016. The bill adds various items to the existing list of exemptions, intending to alleviate the tax burden on specific nonprofit organizations and essential services. This includes sales of room rentals by nonprofit facilities, food items sold by youth-serving organizations, and sales related to human tissue transplants, thereby enhancing state support for various community-serving sectors.

Sentiment

The sentiment around HB 4 appears generally favorable, especially amongst supporters of nonprofit organizations and social services. Proponents argue that the bill effectively recognizes the valuable contributions these organizations make to society, while critics might question the long-term financial implications for state revenue. Overall, the discussions surrounding the bill indicate a shared understanding of the importance of supporting the nonprofit sector in Louisiana.

Contention

Notable points of contention may arise regarding the balance between providing tax exemptions to nonprofit organizations and maintaining necessary state revenue levels. Some legislators may express concerns that a broad increase in exemptions could strain state resources, especially as the state has previously had measures in place to limit such exemptions. Therefore, the ongoing debate centers on whether the economic benefits brought by supporting nonprofits outweigh potential revenue losses to the state.

Companion Bills

No companion bills found.

Previously Filed As

LA HB411

Provides for effectiveness and applicability of the state sales and use tax exemption for purchases and leases by qualifying radiation therapy treatment centers (EG +$173,000,000 GF RV See Note)

Similar Bills

LA HB22

Provides for the effectiveness of state sales and use tax exemptions and exclusions for the sales of certain tangible personal property and services (Items #7-34)

LA HB51

Provides with respect to the effectiveness of certain exclusions and exemptions from state sales and use taxes (Items #7-34) (EN DECREASE GF RV See Note)

LA HB36

Provides with respect to the applicability of certain exclusions and exemptions from state sales and use taxes (Item #16) (OR DECREASE GF RV See Note)

LA SB3

Provides with respect to exemptions from state sales tax. (Item Nos. 7-35) (7/1/16) (RE DECREASE GF RV See Note)

LA HB555

Provides with respect to the exclusions and exemptions applicable to sales and use tax

LA HB20

Provides relative to the base of the state sales and use tax and to provide for the applicability of certain exclusions and exemptions (Item #7) (OR +$143,000,000 GF RV See Note)

LA HB23

Provides with respect to the rate and base of the state sales and use tax (Item #7) (EG +$288,000,000 GF RV See Note)

LA SB15

Provides for an annual reporting requirement by certain nonprofit entities for certain sales tax exemptions. (7/1/16) (Item Nos. 7, 8, 11, 12, 14, 15, 19-24, 32) (EN SEE FISC NOTE GF RV See Note)