Louisiana 2016 2nd Special Session

Louisiana Senate Bill SB1

Introduced
6/6/16  
Introduced
6/6/16  
Refer
6/6/16  
Refer
6/7/16  
Report Pass
6/13/16  
Report Pass
6/13/16  
Engrossed
6/15/16  

Caption

Restores sales tax exemption for admissions to athletic and entertainment events for elementary and secondary schools. (7/1/16)(Item No. 7) (EG DECREASE GF RV See Note)

Impact

The restoration of this sales tax exemption is expected to have a positive impact on state laws by allowing schools to reduce costs associated with athletic and entertainment events. This could encourage greater attendance at such events, fostering school spirit and community involvement. The legislation symbolizes a shift towards supporting educational institutions and their extracurricular activities, thereby enhancing the overall school experience for students and their families.

Summary

Senate Bill 1 proposes to restore the sales tax exemption for admissions to athletic and entertainment events specifically for elementary and secondary schools in Louisiana. Previously, from April 1, 2016, to June 30, 2018, such admissions were subject to a temporary sales tax under R.S. 47:302, which the bill aims to amend. By reinstating this exemption effective July 1, 2016, the bill seeks to alleviate some of the financial burdens on schools and families attending school-related events.

Sentiment

General sentiment around SB1 appears to be favorable, as the restoration of the exemption is widely supported by educational organizations and parents who believe it will benefit their communities. However, there may be some criticism regarding the financial implications for the state's budget, given the potential decrease in tax revenue from the reintroduction of this exemption.

Contention

One notable point of contention surrounding the bill could stem from concerns about how restoring the exemption might affect state finances. Critics may argue that while the immediate benefits for schools and families are clear, the long-term fiscal impact could pose challenges to the state's funding capabilities for other essential services. Nonetheless, the general consensus is that this measure primarily supports educational institutions and enhances community engagement through greater access to school events.

Companion Bills

No companion bills found.

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