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 1120 Original 2016 Regular Session Schroder
Abstract: Establishes the Louisiana Tax Institute within the Dept. of Revenue as the official
advisory tax law revision and tax law reform agency of the state.
Proposed law establishes the Louisiana Tax Institute, hereinafter "Institute" within the Dept. of
Revenue as the official advisory tax law revision and tax law reform agency of the state.
The Institute shall be governed by a board of eight members as follows:
(1)The secretary of the Dept. of Revenue, or his designee.
(2)A member of the governor's executive staff appointed by the governor.
(3)A member from the La. Society of Certified Public Accountants (CPAs) appointed by the
chairman of the Board of the La. Society of CPAs from a list of three names submitted by
the organization.
(4)One member representing the Taxation Section of the La. State Bar Association (LSBA)
appointed by the president of the LSBA from a list of nominees submitted by the Taxation
Section of the bar.
(5)One member from the LSU Law Center appointed by the chancellor of the law center.
(6)One member from the Tulane Law School appointed by the dean of the law school.
(7)One member from the Southern University Law Center appointed by the chancellor of the
law school.
(8)One member from the Loyola College of Law appointed by the dean of the law school.
Proposed law requires that the members appointed from the law schools be a professor who teaches
classes on tax law at the respective law school.
Proposed law provides for the terms of the members of the board, including the staggering of the
initial terms and the filling of vacancies. Further provides that members of the board shall serve
without compensation; however, members may receive reimbursement for travel expenses in
accordance with the guidelines of the entity they represent.
Proposed law provides that the purpose of the Institute is to promote and encourage the clarification and simplification of the state's tax laws and its political subdivisions. To accomplish these goals,
the institute is required to:
(1)Consider needed improvements in both substantive and procedural tax law and make
recommendations concerning this to the legislature.
(2)Examine and study existing state laws to discover defects and inequities in the tax laws and
make recommendations concerning these laws.
(3)Cooperate with the professional organizations to receive, consider, and propose changes to
the tax laws as recommended by these bodies.
(4)Receive and consider suggestions based on decisions of the La. Board of Tax Appeals, other
state courts, and the public generally, as to needed changes to existing tax law.
(5) Recommend changes in the tax law as needed to modify, conform, and eliminate inequities
and to bring the state's tax law into harmony with other jurisdictions.
(6)Render reports, as needed, to the legislature, and if it deems advisable, to accompany its
reports with proposed bills to carry out any of its recommendations.
(7)Recommend the repeal of obsolete provisions in the tax laws.
(8)Organize and conduct meetings and seminars for the discussion of current problems in La.
tax laws.
(9)Review proposed and pending legislation and make recommendations.
Proposed law requires the Institute, in submitting reports to the legislature, to act solely in an
advisory capacity. Its reports, studies, and recommended publications shall be printed and
distributed through the secretary of state in the same manner as acts of the legislature.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Adds R.S. 47:1525)