The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Martha S. Hess.
DIGEST
SB 98 Engrossed 2017 Regular Session Donahue
Present law provides for the definitions of words used in Title 39 of the Revised Statutes.
Proposed law retains present law and amends the definition of "incentive expenditures" or "incentive
expenditure programs" to mean the reductions of and payments from current tax collections because
of payments to businesses and individuals for the refund, rebate, or transferable credits granted
through either an incentive contract between the state or an agency of the state and a specific
recipient, or certification or approval of a specific recipient by the state or an agency of the state.
Proposed law retains list of incentive benefit statutes included in present law.
Present law provides that the Revenue Estimating Conference shall establish a forecast of incentive
expenditure programs for each fiscal year, which shall include a forecast of the amount of payments
from and reductions of current tax collections to be granted by incentive expenditure programs.
Proposed law retains present law and requires each department that administers an incentive benefit
program to give a report on the program at each meeting of the Revenue Estimating Conference.
Proposed law provides that in developing the incentive expenditure estimate for each tax benefit
program, each state agency which administers an incentive expenditure program, shall coordinate
and implement procedures for developing the estimate. Further provides for items that may be
considered in the estimating procedures.
Present law provides that the governor shall cause to be prepared an executive budget presenting a
complete financial and programmatic plan for the ensuing fiscal year which shall include
recommendations for appropriations from the state general fund and dedicated funds which shall not
exceed the official forecast of the Revenue Estimating Conference.
Proposed law retains present law and further provides that the executive budget for Fiscal Year
2018-2019 and each fiscal year thereafter shall include a separate recommendation for an incentive
expenditure programs by department, which recommendation shall not exceed the incentive
expenditure forecast as adopted for the current fiscal year by the Revenue Estimating Conference.
Proposed law requires the incentive expenditure programs to be stated as a separate description in
the program activities of the respective department, agency, or authority of the state which
administers the incentive expenditure. Such incentive expenditures shall not be included as, nor
counted towards the operating expenses of the relevant department, agency, or authority.
Present law provides for the contents and format of executive budget. Proposed law retains present law and further provides that the executive budget for Fiscal Year
2018-2019 and each fiscal year thereafter, the general appropriation bill, and other appropriation bills
shall include a separate recommendation for an incentive expenditure program by department, which
recommendation shall not exceed the incentive expenditure forecast as adopted for the current fiscal
year by the Revenue Estimating Conference.
Present law provides that after the passage of the appropriation and revenue acts, but not later than
October first of each year, the governor shall cause to be prepared a complete state budget for the
fiscal year. The budget so prepared shall include all the details of the financial plan for the fiscal
year, as to both expenditures and means of financing as presented in the executive budget, with such
revision as may be necessary to bring them into conformity with the appropriation and revenue acts
and other acts to provide means of financing, and with the legislative provisions in effect, governing
administration of the budget.
Proposed law retains present law but further provides that the budget so prepared for Fiscal Year
2018-2019 and each fiscal year thereafter shall include a statement of total incentive expenditure
programs and a statement of incentive expenditure programs by department.
Effective July 1, 2017.
(Amends R.S. 39:2(15.1)(intro para), 24.1(A), (C), and (E)(3), 34(A), 51(A)(2) and 56(A); adds R.S.
39:24.1(E)(4) and (5) and 36(A)(9))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Finance to the original bill
1. Requires each department that administers the incentive benefit program to report on
the program at each meeting of the Revenue Estimating Conference.
2. Provides that in developing the incentive expenditure estimate for each tax benefit
program, each state agency which administers an incentive expenditure program,
shall coordinate and implement procedures for developing the estimate. Further
provides for items that may be considered in the estimating procedure.
3. Provides that the executive budget for Fiscal Year 2018-2019 and each fiscal year
thereafter, the general appropriation bill, and other appropriation bills shall include
a separate recommendation for an incentive expenditure program by department,
which recommendation shall not exceed the incentive expenditure forecast as
adopted for the current fiscal year by the Revenue Estimating Conference.
4. Requires the state budget prepared for Fiscal Year 2018-2019 and each fiscal year
thereafter shall include a statement of total incentive expenditure programs and a
statement of incentive expenditure programs by department.