Louisiana 2018 2nd Special Session

Louisiana Senate Bill SB11

Introduced
5/22/18  
Refer
5/22/18  
Refer
5/29/18  

Caption

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)

Impact

The implementation of SB 11 is expected to have significant ramifications on state tax policy by placing financial constraints on tax credits that can be claimed by businesses. It establishes annual caps for numerous credits and rebates across various sectors, including education and neighborhood assistance. By restricting these expenditures, the state aims to bolster fiscal responsibility and avoid excessive financial liabilities that impact state funding for essential services. The provisions could lead to a more predictable fiscal environment, particularly for future budget planning.

Summary

Senate Bill 11, presented by Senator Morrell, aims to reform various tax credit and rebate programs in Louisiana. The legislation establishes annual limits on the potential expenditures for several tax incentive programs, which previously had no caps. These changes are intended to stabilize state revenue and ensure that tax benefits are administered more effectively and sustainably. Notably, the bill introduces termination dates for certain programs, with many slated to end on December 31, 2025, while inactive programs will be terminated as of July 1, 2018.

Sentiment

The sentiment around SB 11 has been mixed. Supporters, including some members of the legislature, argue that limiting tax credits is a necessary step towards prudent financial management, particularly in a context where state funding is under constant pressure. However, critics have expressed concerns that the bill's caps and eventual program terminations could negatively impact economic development and undermine community programs that benefit from these credits. The dialogue reflects broader tensions between fiscal conservatism and the need for ongoing investment in local economies.

Contention

Key points of contention revolve around the potential adverse effects of the proposed limits and terminations on local businesses and communities that rely on these incentives. Critics warn that without these supports, certain sectors may struggle to thrive, and this could result in job losses and reduced local investment. The debate indicates a strong dichotomy regarding the perceived role of government in economic stimulation versus fiscal discipline, with impassioned arguments on both sides regarding the best approach to managing state resources.

Companion Bills

No companion bills found.

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