RDCSB98 255 3499
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)]
SB 98 Reengrossed 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 listing of all incentive
expenditure programs by department, including 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 listing of all incentive expenditure programs by
department, including 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
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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)(7))
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.
Senate Floor Amendments to engrossed bill
1. Adds projection of tax revenue or budgetary savings to list of items that shall
be considered in the estimating procedure.
2. Makes technical changes.
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Appropriations to the
reengrossed bill:
1. Change reference to the information to be included in the executive budget and
appropriation bills from a recommendation of incentive expenditure programs
not to exceed the incentive expenditure program forecast to a listing of incentive
expenditure programs with the incentive expenditure forecast for each program.
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