HLS 172ES-27 ORIGINAL
2017 Second Extraordinary Session
HOUSE CONCURRENT RESOL UTION NO. 1
BY REPRESENTATIVE LEGER
LEGISLATION: Provides relative to the legislative intent regarding the effectiveness
provisions of the Act that originated as House Bill No. 646 of the 2017 Regular
Session of the Legislature
1 A CONCURRENT RESOL UTION
2To express the intent of the legislature regarding the meaning of certain effectiveness
3 provisions contained in the Act that originated as House Bill No. 646 of the 2017
4 Regular Session of the Legislature of Louisiana.
5 WHEREAS, R.S. 24:177(B)(2)(b) provides that the "legislature may express the
6intended meaning of a law in a duly adopted concurrent resolution, by the same vote and,
7except for gubernatorial veto and time limitations for introduction, according to the same
8procedures and formalities required for enactment of that law"; and
9 WHEREAS, during the 2017 Regular Session of the Legislature of Louisiana, the
10legislature enacted Section 3 of the Act that originated as House Bill No. 646 of the 2017
11Regular Session of the Legislature , which states "Notwithstanding Section 8 of Act No. 125
12of the 2015 Regular Session, as amended by Act No. 29 of the 2016 First Extraordinary
13Session, R.S. 47:6023(C)(1) and (3)(introductory paragraph) as enacted by Section 5 of that
14Act shall not become effective and R.S. 47:6023(C)(1) and (3)(introductory paragraph) as
15amended and reenacted by Section 2 of that Act shall remain effective"; and
16 WHEREAS, Section 2 of Act No. 125 of the 2015 Regular Session of the Legislature
17reduced the amount of certain tax credits, including the tax credit in R.S. 47:6023, by
18twenty-eight percent effective July 1, 2015, through June 30, 2018, and Section 5 of Act No.
19125 of the 2015 Regular Session of the Legislature restored the full amount of the tax credits
20that were reduced effective July 1, 2018; and
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1 WHEREAS, in addition to the language in Section 3 of the Act that originated as
2House Bill No. 646 of the 2017 Regular Session of the Legislature relative to the
3effectiveness of R.S. 47:6023(C)(1) and (3)(introductory paragraph), Section 1 of that Act
4amends R.S. 47:6023(C)(1) and (3)(introductory paragraph) effective August 1, 2017; and
5 WHEREAS, there may be confusion about the legislature's intended meaning of the
6phrase in Section 3 of the Act that originated as House Bill No. 646 of the 2017 Regular
7Session of the Legislature that "R.S. 47:6023(C)(1) and (3)(introductory paragraph) as
8amended and reenacted by Section 2 of that Act shall remain effective"; and
9 WHEREAS, the Legislature of Louisiana does hereby express its intent regarding the
10meaning of the phrase "R.S. 47:6023(C)(1) and (3)(introductory paragraph) as amended and
11reenacted by Section 2 of that Act shall remain effective" as used in Section 3 of the Act that
12originated as House Bill No. 646 of the 2017 Regular Session of the Legislature, and in light
13of Section 1 of that Act, as meaning that the amount of the tax credit in R.S. 47:6023(C)(1)
14and (3)(introductory paragraph) that was reduced in Section 2 of Act No. 125 of the 2015
15Regular Session of the Legislature of Louisiana would not be restored to the full amount of
16the tax credit as provided for in Section 5 of Act No. 125 of the Regular Session of the
17Legislature of Louisiana.
18 THEREFORE, BE IT RESOLVED that it is the intent of the Legislature that R.S.
1947:6023(C)(1) and (3)(introductory paragraph) as amended by Section 1 of the Act that
20originated as House Bill No. 646 of the 2017 Regular Session of the Legislature of Louisiana
21shall be given full effect notwithstanding any contradictory language in Section 3 of that
22Act.
23 BE IT FURTHER RESOLVED that a copy of this Resolution be sent to the
24Louisiana State Law Institute.
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)]
Leger HCR No. 1
Present law (R.S. 24:177(B)(2)) authorizes the legislature to express the intended meaning
of a law in a duly adopted concurrent resolution, by the same vote and, except for
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HCR NO. 1
gubernatorial veto and time limitations for introduction, according to the same procedures
and formalities required for enactment of that law.
Proposed resolution expresses the intent of the legislature that R.S. 47:6023(C)(1) and
(3)(introductory paragraph) as amended by Section 1 of the Act that originated as HB No.
646 of the 2017 R.S. of the Legislature of Louisiana shall be given full effect
notwithstanding any contradictory language in Section 3 of that Act.
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