The original instrument and the following digest, which constitutes no part of the legislative instrument, were prepared by Jerry J. Guillot. DIGEST SR 27 Original 2018 Third Extraordinary Session Barrow Requests the Senate Committee on Revenue and Fiscal Affairs to study Louisiana's tax structure and policy and to make recommendations for changes to the state's tax laws in an effort to modernize and enhance the efficiency and fairness of the state's tax policies for individuals and businesses. Requires a written report of its findings to the Senate on or before February 1, 2019.