The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 179 Original 2017 Regular Session Morrell
Present law authorizes a credit against any Louisiana income or corporation franchise tax for ad
valorem taxes paid without protest to political subdivisions on vessels in Outer Continental Shelf
Lands Act Waters (OCS vessels).
Proposed law provides that this credit shall not apply to ad valorem taxes paid on OCS vessels on
or after January 1, 2018.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends 47:6006.1(A))