Louisiana 2018 2nd Special Session

Louisiana Senate Bill SCR9

Introduced
5/23/18  
Introduced
5/23/18  
Passed
5/28/18  
Passed
5/28/18  
Engrossed
5/28/18  

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 submit a written report of its findings to the legislature.

Impact

The resolution highlights several specific goals, such as the need to create a more equitable severance tax system applicable to all types of wells, not just horizontal ones. It aims to ensure that Louisiana's tax policies do not disadvantage local extraction industries while also working to stabilize or enhance mineral revenue for the state. The outcomes of this resolution, once the analysis is complete, could potentially lead to significant amendments in the tax structure governing oil and gas extraction, influencing state revenue patterns and economic competitiveness.

Summary

SCR9, a Senate Concurrent Resolution from Louisiana, urges and requests several esteemed institutions, including the Louisiana State University Center for Energy Studies and the Louisiana Tax Institute, to conduct a thorough analysis of the state's mineral tax laws. The primary focus is on mineral revenues, the differing tax rates for oil and gas, and existing exemptions. The resolution emphasizes the need for the state to scrutinize its tax policies to ensure they remain competitive in the oil and gas extraction sector.

Sentiment

The sentiment surrounding SCR9 appears largely favorable, with unanimous support evidenced by a 30-0 vote during the Senate adoption. The resolution seems to be reflective of a proactive approach by the legislature to address long-standing issues in the mineral tax framework. However, there may be underlying concerns raised by certain stakeholders in the oil and gas community about the practical implications of tax changes and their effects on industry operations and local economies.

Contention

While the resolution does not raise specific points of contention within its text, the proposal to analyze and potentially alter mineral tax laws indicates that there could be divergent views among stakeholders. Different sectors within the oil and gas industry may have varying opinions on the effectiveness and equity of tax exemptions and rates, particularly regarding how changes may affect their competitive standing. The future recommendations from the analysis will likely elicit discussions and differing perspectives on the optimal tax policy direction for Louisiana.

Companion Bills

No companion bills found.

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