The original instrument was prepared by Alan Miller. The following digest, which
does not constitute a part of the legislative instrument, was prepared by James
Benton.
DIGEST
SCR 96 Engrossed 2018 Regular Session Allain
Requests the LSU Center for Energy Studies, the LSU Public Administration Institute, and the
Louisiana Tax Institute to analyze mineral revenues, taxes, and exemptions in Louisiana and to
submit a written report of its findings to the legislature.
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal Affairs to
the original bill
1. Replaces the Louisiana State Law Institute with the Louisiana Tax Institute as one
of the entities to analyze mineral revenues, taxes, and exemption in Louisiana and
to submit a written report of its findings to the legislature.
2. Provides for the creation of an equitable system of severance tax exemption for all
wells.