Louisiana 2018 Regular Session

Louisiana Senate Bill SB299

Introduced
3/1/18  
Introduced
3/1/18  
Refer
3/1/18  
Refer
3/1/18  

Caption

Provides that if one business gets an advantage from the government, all businesses in the state receive the same advantage. (8/1/18) (OR DECREASE GF RV See Note)

Impact

By enacting SB 299, the existing norms around business taxation and incentives will undergo a significant transformation. The bill mandates that all businesses fall under the same criteria when it comes to receiving tax benefits, effectively eliminating any preferential treatment. This could potentially benefit small businesses, as it guarantees they receive the same support as larger corporations that may have historically benefited from more preferential arrangements. By doing so, it aims to foster an equitable business environment that encourages small business growth across the state.

Summary

Senate Bill 299, proposed by Senator Gatti, aims to create a uniform system for the application of tax benefits and incentives for businesses in the state of Louisiana. The core principle of this bill is to ensure that if one business receives assistance or advantages from the government, all businesses in the state will receive the same entitlements automatically, without requiring any further action or application processes. This legislation seeks to promote fairness and equity in the distribution of government support to businesses of all sizes, including small enterprises, thereby simplifying the current framework governing business incentives.

Sentiment

The sentiment surrounding SB 299 seems generally positive, with proponents highlighting its fairness and potential to level the playing field for businesses. Many supporters, possibly including small business advocates and some legislators, argue that this legislation is a step toward creating a conducive environment for entrepreneurship and business growth. However, there may be some apprehension among larger businesses or entities that traditionally benefitted from an unequal system, fearing that their competitive advantages could diminish as a result of these changes.

Contention

While there is solidarity among supporters about the need for equal application of tax benefits, there may be notable contention from opponents who argue that not all businesses are the same. Concerns could arise regarding the implications of treating all businesses equally, particularly large vs. small businesses, and whether this might discourage investment into larger enterprises that contribute significantly to the state's economy. The bill raises important questions about the balance between equity and the practicality of maintaining a competitive business climate in Louisiana.

Companion Bills

No companion bills found.

Previously Filed As

LA SB526

Establishes reporting requirements for businesses and governmental entities using service providers. (8/1/18) (RE SEE FISC NOTE GF RV See Note)

LA SB141

Provides a rebate for TOPS recipients who complete a baccalaureate degree in three years. (8/1/18) (OR DECREASE GF RV See Note)

LA HB382

Authorizes establishment of tax-advantaged catastrophe savings accounts to cover losses from damage to taxpayers' primary residences and commercial property (OR DECREASE GF RV See Note)

LA SB163

Provides for tax credit against corporate income and franchise taxes based on the increase in visitors resulting from certain activities undertaken by businesses seeking the credit. (8/1/13) (OR DECREASE GF RV See Note)

LA SB57

Establishes reporting requirements for businesses and governmental entities using service providers. (2/3 - CA7s2.1(A)) (1/1/21) (Item #23) (EG SEE FISC NOTE GF RV See Note)

LA AB384

The Qualified ABLE Program: tax-advantaged savings accounts.

LA SB25

Authorizes certain retail businesses to participate in the Enterprise zone incentive program. (Item #18) (7/1/20) (OR DECREASE GF RV See Note)

LA SB218

The Qualified ABLE Program: tax-advantaged savings accounts.

LA S101

Protect Tax-Advantaged Accts. & Living Donors

LA SB379

Allows START distributions for K-12 expenses. (8/1/18) (OR DECREASE GF RV See Note)

Similar Bills

No similar bills found.