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)]
HB 833 Original 2018 Regular Session Jay Morris
Abstract: Reduces certain revenue dedications by 50% and requires the amount by which the
revenue dedications are reduced to be deposited into the TOPS Stability Fund to fund the
Taylor Opportunity Program for Students (TOPS).
La. Agricultural Finance Authority Fund
Present law (R.S. 3:277) requires the state treasurer to deposit the total amount of funds paid into
the state treasury by the La. Agricultural Finance Authority into the La. Agricultural Finance
Authority Fund.
Proposed law reduces the amount the state treasurer is required to deposit into the La. Agricultural
Finance Authority Fund by 50% and requires the remaining 50% of the funds to be deposited into
the TOPS Stability Fund.
Present law (R.S. 27:392) requires the state treasurer, each fiscal year, to credit $12 million from
combined taxable net slot machine proceeds into the La. Agricultural Finance Authority Fund.
Proposed law reduces the amount the state treasurer is required to deposit each fiscal year into the
La. Agricultural Finance Authority Fund to $6 million of the combined taxable net slot machine
proceeds and requires the remaining $6 million of the funds to be deposited each fiscal year into the
TOPS Stability Fund.
Forestry Productivity Fund
Present law (R.S. 3:4411) requires 75% of the timber severance tax allocated by present constitution
to be credited to the Forestry Productivity Fund.
Proposed law reduces the amount of the timber severance taxes to be deposited into the Forestry
Productivity Fund by 50% and requires the remaining 50% of the timber severance taxes to be
deposited into the TOPS Stability Fund.
Dept. of Revenue Alcohol and Tobacco Control Officers Fund
Present law (R.S. 11:544) requires each fiscal year, until the Dept. of Revenue law enforcement
actuarially accrued liability has been fully satisfied, the treasurer to deposit on a monthly basis a sum
allocated to the Dept. of Revenue Alcohol and Tobacco Control Officers Fund pursuant to present law for use by the Dept. of Revenue, office of alcohol and tobacco control. The monthly sum is the
lesser of 25% of the sum allocated to the Tobacco Regulation Enforcement Fund or $14,000.
Proposed law reduces the monthly sum to be deposited into the Dept. of Revenue Alcohol and
Tobacco Control Officers Fund by 50% and requires the remaining 50% to be deposited into the
TOPS Stability Fund.
Two Percent Fire Insurance Fund
Present law (R.S. 22:347) requires the proceeds of certain taxes collected under present law to be
deposited into the Two Percent Fire Insurance Fund.
Proposed law reduces the amount of the tax proceeds deposited into the Two Percent Fire Insurance
Fund by 50% and requires the remaining 50 % to be deposited into the TOPS Stability Fund.
Louisiana Fire Marshal Fund
Present law (R.S. 22:835) requires that proceeds from the 1.25% tax on gross annual premium
receipts collected from fire insurance businesses to be deposited into the La. Fire Marshal Fund.
Proposed law reduces the amount of proceeds from the 1.25% tax on gross annual premium receipts
from fire insurance businesses deposited into the La. Fire Marshal Fund by 50% and requires the
remaining 50% to be deposited into the TOPS Stability Fund.
Present law (R.S. 40:1582) requires all emergency elevator access administrative fines be deposited
in the La. Fire Marshal Fund.
Proposed law reduces the amount of emergency elevator access administrative fines deposited into
the La. Fire Marshal Fund by 50% and requires the remaining 50% of these fines to be deposited into
the TOPS Stability Fund.
Municipal Fire and Police Civil Service Operating Fund
Present law (R.S. 22:1476) requires .025% of the direct gross premiums received in the state every
year levied on insurers doing business in the state the amount be deposited into the Municipal Fire
and Police Civil Service Operating Fund.
Proposed law reduces the amount of the direct gross premiums deposited into the Municipal Fire and
Police Civil Service Operating Fund by 50% and requires the remaining 50% to be deposited into
the TOPS Stability Fund.
Compulsive and Problem Gaming Fund
Present law (R.S. 27:27.1) authorizes the La. Gaming Control Board to order the forfeiture of any
money or thing of value obtained by a licensee or casino gaming operator from any self-excluded person in a proceeding for a willful violation of the self-exclusion rules of the board. Any money
or thing of value forfeited shall be deposited into the Compulsive and Problem Gaming Fund.
Proposed law reduces the amount of the forfeited proceeds deposited into the Compulsive and
Problem Gaming Fund by 50% and requires the remaining 50% to be deposited into the TOPS
Stability Fund.
Present law (R.S. 27:92) requires the state treasurer to deposit 1% of the fees, fines, revenues, and
other monies collected from annual racehorse wagering, not to exceed $500,000 into the Compulsive
and Problem Gaming Fund.
Proposed law reduces the amount required to be deposited into the Compulsive and Problem Gaming
Fund to .5%, not to exceed $500,000. Further requires the remaining .5% of the fees, fines,
revenues, and other monies, not to exceed $500,000, collected from annual racehorse wagering to
be deposited into the TOPS Stability Fund.
Present law (R.S. 27:92) requires the winnings of persons found to be under the legal age to game
in this state to be withheld from the underage patron and remitted to the state to be deposited into
the Compulsive and Problem Gaming Fund.
Proposed law reduces the amount of winnings from underage patrons required to be deposited into
the Compulsive and Problem Gaming Fund by 50% and requires the remaining 50% of these
winnings to be deposited into the TOPS Stability Fund.
Present law (R.S. 27:270) requires quarterly casino gaming corporations to transfer 1% of operating
accounts, not to exceed $500,000, to the state treasury each fiscal year to be deposited into the
Compulsive and Problem Gaming Fund.
Proposed law reduces the amount of the proceeds deposited each fiscal year into the Compulsive and
Problem Gaming Fund by 50% and requires the remaining 50% of these monies to be deposited into
the TOPS Stability Fund.
Present law (R.S. 27:270) requires quarterly casino gaming corporations to transfer the winnings of
underage patrons to be withheld from the underage patron and remitted to the state for deposit into
the Compulsive and Problem Gaming Fund.
Proposed law reduces the amount of winnings from underage patrons required to be deposited into
the Compulsive and Problem Gaming Fund by 50% and requires the remaining 50% of these
winnings to be deposited into the TOPS Stability Fund.
Present law (R.S. 27:392) requires 1% of combined net slot machine proceeds, not to exceed
$500,000, to be deposited into the Compulsive and Problem Gaming Fund.
Proposed law reduces the amount of slot machine proceeds to be deposited into the Compulsive and
Problem Gaming Fund to .5%, not to exceed $500,000, and requires the remaining .5% to be deposited into the TOPS Stability Fund.
Present law (R.S. 27:437) requires the state treasurer, each fiscal year, to deposit 1%, not to exceed
$500,000, of the fees, fines, and penalties related to video draw poker devices into the Compulsive
and Problem Gaming Fund.
Proposed law reduces the amount of fees, fines, and penalties related to video draw poker devices
required to be deposited into the Compulsive and Problem Gaming Fund to .5%, not to exceed
$250,000, and requires the remaining .5% of these fees, fines, and penalties to be deposited into the
TOPS Stability Fund.
Riverboat Gaming Enforcement Fund
Present law (R.S. 27:92) requires the revenues received by the state from gaming activities less any
monies credited to other funds in accordance with present law to be deposited into the Riverboat
Enforcement Gaming Fund.
Proposed law reduces the amount of these monies required to be deposited into the Riverboat
Enforcement Gaming Fund by 50% and requires the remaining 50% of these funds to be deposited
into the TOPS Stability Fund.
Casino Support Services Fund
Present law (R.S. 27:270) requires daily casino gaming corporations to transfer surplus net revenues
to the state treasury. Further requires the JLCB to approve of the amount of the casino support
services contract each year and for the state treasurer to deposit $1.8 million into the Casino Support
Services Fund.
Proposed law reduces the amount of surplus net revenues deposited into the Casino Support Services
Fund each year from $1.8 million to $900,000 and requires the deposit of the remaining $900,000
into the TOPS Stability Fund.
Pari-mutuel Live Racing Facility Gaming Control Fund
Present law (R.S. 27:392) provides that after 1% of combined net slot machine proceeds, not to
exceed $500,000 each fiscal year, is credited to the Compulsive and Problem Gaming Fund, the state
treasurer is required to deposit the remainder of all state taxes on slot machine proceeds levied
pursuant to present law and all fines and other money collected by the division to the Pari-mutuel
Live Racing Facility Gaming Control Fund.
Proposed law reduces the amount of combined net slot machine proceeds deposited into the
Compulsive and Problem Gaming Fund to .5%, not to exceed $500,000, and requires the remaining
.5% of combined net slot machine proceeds, not to exceed $500,000 to be deposited into the TOPS
Stability Fund. Further reduces the amount of fines and other money collected by the division to be
deposited into the Pari-mutuel Live Racing Facility Gaming Control Fund by 50% and requires the remaining 50% to be deposited into the TOPS Stability Fund.
Present law (R.S. 33:9551) requires the state treasurer to deposit taxable net slot machine proceeds
collected in St. Landry Parish into the Pari-mutuel Live Racing Facility Gaming Control Fund.
Present law (R.S. 33:9561) requires the state treasurer to deposit taxable net slot machine proceeds
collected in Bossier Parish into the Pari-mutuel Live Racing Facility Gaming Control Fund.
Present law (R.S. 33:9571) requires the state treasurer to deposit taxable net slot machine proceeds
collected in Calcasieu Parish into the Pari-mutuel Live Racing Facility Gaming Control Fund.
Proposed law reduces the amount of taxable net slot machine proceeds collected in St. Landry,
Bossier, and Calcasieu Parishes deposited into the Pari-mutuel Live Racing Facility Gaming Control
Fund by 50% and requires the remaining 50% to be deposited into the TOPS Stability Fund.
New Orleans Sports Franchise Assistance Fund
Present law (R.S. 27:392) requires the state treasurer each fiscal year to deposit the remaining portion
of taxable net slot machine proceeds collected from licensed eligible Orleans Parish facilities into
the New Orleans Sports Franchise Assistance Fund.
Proposed law reduces the amount of taxable net slot machine proceeds collected from licensed
eligible Orleans Parish facilities that are deposited int the New Orleans Sports Franchise Assistance
Fund by 50% and requires the remaining amount of these proceeds to be deposited into the TOPS
Stability Fund.
Video Draw Poker Device Purse Supplement Fund
Present law (R.S. 27:439) requires the state treasurer to deposit all funds specified pursuant to
present law for franchise fees related to certain gaming activities to be deposited into the Video Draw
Poker Device Purse Supplement Fund.
Proposed law reduces the amount of franchise fees related to gaming activities deposited into the
Video Draw Poker Device Purse Supplement Fund by 50% and requires the remaining 50% of these
fees to be deposited into the TOPS Stability Fund.
La. State University Firemen Training Program Film Library Fund
Present law (R.S. 40:1547) requires the state treasurer to pay $50,000 each fiscal year to the La. State
University Firemen Training Program Film Library Fund.
Proposed law reduces the amount of funds deposited into the La. State University Firemen Training
Program Film Library Fund to $25,000 each fiscal year and requires the remaining $25,000 to be
deposited into the TOPS Stability Fund. Marketing Fund
Present law (R.S. 47:318) requires $1 million of annual sales tax collections to be deposited into the
Marketing Fund.
Proposed law reduces the annual amount of sales taxes deposited into the Marketing Fund to
$500,000 and requires the remaining $500,000 to be deposited into the TOPS Stability Fund.
Tobacco Regulation Enforcement Fund
Present law (R.S. 47:841) requires the state treasurer to annually deposit a portion of the avails of
the excise tax levied on cigarettes into the Tobacco Regulation Enforcement Fund.
Proposed law reduces the annual deposit of a portion of the excise tax levied on cigarettes deposited
into the Tobacco Regulation Enforcement Fund by 50% and requires the remaining 50% to be
deposited into the TOPS Stability Fund.
Tobacco Tax Health Care Fund
Present law (R.S. 47:841.1) requires the state treasurer to annually deposit the avails of a portion of
the excise tax levied on cigarettes to be deposited into the Tobacco Tax Health Care Fund.
Proposed law reduces the amount of the excise tax levied on cigarettes deposited into the Tobacco
Tax Health Care Fund by 50% and requires the remaining 50% to be deposited into the TOPS
Stability Fund.
Louisiana Economic Development Fund
Present law (R.S. 51:1927.1) requires all monies received by certified capital companies to be
deposited in the La. Economic Development Fund.
Proposed law reduces the amount of monies received by certified capital company deposited into the
La. Economic Development Fund by 50% and requires the remaining 50% to be deposited into the
TOPS Stability Fund.
TOPS Stability Fund
Proposed law establishes the TOPS Stability Fund as a special treasury fund. Monies in the fund
shall be used to provide funding for TOPS and invested in the same manner as the state general fund.
Unexpended and unencumbered monies remain in the fund at the end of the fiscal year.
Effective July 1, 2018.
(Amends R.S. 3:277 and 4411(B), R.S. 11:544(B)(3)(a), R.S. 22:347(A)(intro. para.), 835(C) and
(D), and 1476(A)(2), R.S. 27:27.1(F), 92(B)(2), 249(A), 270(A)(2) and (3)(a), 392(B)(2)(a) and (4), and (C)(7), 437(B)(2)(a), and 439(A), R.S. 33:9551(E)(3), 9561(E)(3), and 9571(E)(3), R.S.
40:1547(B) and 1582(E), R.S. 47:318(B)(1), 841(G)(2), and 841.1(A), and R.S. 51:2315(A); Adds
R.S. 39:100.151)