Louisiana 2018 2nd Special Session

Louisiana Senate Bill SCR4

Introduced
5/23/18  
Introduced
5/23/18  
Passed
5/24/18  
Passed
5/24/18  
Engrossed
5/24/18  

Caption

Requests the Louisiana State University Center for Energy Studies, Louisiana State University Public Administration Institute, and the Louisiana Tax Institute to analyze mineral revenues, taxes, and exemptions and to submit a written report of its findings to the legislature.

Impact

The resolution aims to provide recommendations that would help preserve or improve the competitiveness of the oil and gas extraction sector in Louisiana. It advocates for alterations to the current taxation system, proposing a more equitable severance tax exemption structure that applies uniformly to all types of wells. By addressing these key issues, the bill seeks to bolster mineral revenues while ensuring that the state's laws evolve to meet fluctuating production trends.

Summary

SCR4 urges and requests the Louisiana State University Center for Energy Studies (LSU CES), Louisiana State University Public Administration Institute (LSU PAI), and the Louisiana Tax Institute to conduct a comprehensive analysis of mineral revenues, taxes, and exemptions in Louisiana. The bill highlights the importance of understanding Louisiana's unique tax structure related to oil and gas production, specifically focusing on the taxation rates and exemptions that currently favor horizontal wells over traditional methods.

Sentiment

The sentiment around SCR4 appears to be constructive, with support from various legislative and industry stakeholders recognizing the need for informed analysis to guide tax policy in the oil and gas sector. The request for input from diverse organizations indicates a collaborative approach toward addressing the complexities of mineral taxation, suggesting an overarching goal of consensus-building in policy reform.

Contention

While there is enthusiasm for reviewing and potentially reshaping Louisiana's mineral tax laws, concerns may arise regarding the implications for local economies and environmental regulations. Balancing the need for increased production and revenue against the potential impacts of deregulation or tax alterations on local communities are likely points of contention in future discussions. The discussions facilitated by the proposed study will also help identify any unintended consequences of changes to the tax structure.

Companion Bills

No companion bills found.

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