Louisiana 2017 Regular Session

Louisiana Senate Bill SB172

Introduced
3/31/17  
Introduced
3/31/17  
Refer
3/31/17  
Refer
3/31/17  
Refer
4/10/17  
Report Pass
5/1/17  
Report Pass
5/1/17  
Engrossed
5/9/17  
Engrossed
5/9/17  
Refer
5/10/17  
Refer
5/10/17  
Report Pass
5/30/17  
Report Pass
5/30/17  
Enrolled
6/8/17  
Enrolled
6/8/17  
Chaptered
6/26/17  
Chaptered
6/26/17  
Passed
6/26/17  

Caption

Terminates certain tax credits as of January 1, 2019. (gov sig) (EN +$27,000,000 GF RV See Note)

Impact

The implications of SB 172 are significant as it directly targets tax credits that have provided financial relief to businesses and educational organizations. By discontinuing these incentives, the bill aims to streamline state revenue and reduce budgetary strains. However, this action could lead to challenges for educational institutions and businesses that rely on these credits for funding and operational flexibility, potentially impacting their growth and employee retention rates.

Summary

Senate Bill 172 focuses on the termination of various tax credits as of January 1, 2020, affecting multiple sectors including corporations and educational institutions. The bill signifies a strategic move towards managing state finances by eliminating tax incentives that are not deemed sustainable or effective in the long term. According to the bill, several existing tax credits will be repealed to better address fiscal responsibilities during a critical period for state funding.

Sentiment

The sentiment around SB 172 appears mixed, with proponents emphasizing the necessity of fiscal discipline and the importance of consolidating tax regulations. Detractors, however, believe that the elimination of these tax credits could hamper economic growth and discourage investment in sectors crucial for community development. This divergence in perspective underlines a broader debate about the role of government in incentivizing or penalizing business operations.

Contention

Notable points of contention include discussions surrounding the effectiveness of previously implemented tax credits and the argument that their termination could disproportionately affect emerging sectors aiming for growth. Critics argue that while reducing tax expenditures may stabilize budgets, it could also result in fewer opportunities for job creation and educational advancements. The tension between fostering an environment conducive to business and maintaining fiscal prudence remains a focal point of debate regarding this legislation.

Companion Bills

No companion bills found.

Previously Filed As

LA HB587

Requires the termination of certain tax credits (OR SEE FISC NOTE GF RV See Note)

LA SB181

Terminates certain tax credit programs. (gov sig) (EG +$3,500,000 GF RV See Note)

LA HB651

Provides relative to corporate income tax credits (REF +$12,500,000 GF RV See Note)

LA HB606

Requires the termination of all income tax credits

LA HB274

Provides relative to corporate income tax credits (OR +$12,500,000 GF RV See Note)

LA HB696

Reduces the amount of certain tax credits beginning January 1, 2014, for income tax credits and January 1, 2015, for corporate franchise credits (RE INCREASE GF RV See Note)

LA SB11

Limits annual expenditures on certain tax credit and rebate programs and terminates the programs in 2025. (Item #21) (gov sig) (EG +$588,000 GF EX See Note)

LA SB79

Removes the June 30, 2018, sunset provision and makes permanent reductions to certain income and corporation franchise tax credits. (gov sig) (EN +$12,500,000 GF RV See Note)

LA SB178

Establishes termination dates for certain tax credits and incentive programs administered by the Department of Economic Development. (gov sig) (EN INCREASE GF RV See Note)

LA HB444

Requires the review of tax credits (EG SEE FISC NOTE GF RV See Note)

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