Levies the Louisiana Business Tax (OR INCREASE GF RV See Note)
Provides for the comprehensive revision of the tax code and tax incentives (EG SEE FISC NOTE GF RV See Note)
Provides with respect to the exclusions and exemptions applicable to sales and use taxes (RR2 SEE FISC NOTE GF RV See Note)
Extends the Technology Commercialization and Jobs Tax Credit Program from Dec. 31, 2011, to Dec. 31, 2017, and converts it to a tax rebate (RE DECREASE GF RV See Note)
Imposes the La. Margins Tax and repeals the corporation income tax
Provides for methods of determining income subject to the corporation income tax (Item #5) (OR INCREASE GF RV See Note)
Impose a one cent sales and use tax (Item #9) (EN +$880,600,000 GF RV See Note)
Provides for methods of determining income subject to the corporation income tax (EG INCREASE GF RV See Note)
Provides with respect to income and corporation franchise tax credits (EG INCREASE GF RV See Note)
Provides relative to the apportionment ratio for purposes of computing corporate income tax and provides for the sourcing of sales (Item #44) (EN INCREASE GF RV See Note)