Establishes "The Angela Downs Act" which authorizes a state sales tax rebate for purchases of motor vehicles with certain modifications related to orthopedic disabilities" (EN -$60,000 GF RV See Note)
If enacted, the Angela Downs Act will directly affect Louisiana's sales and use tax structure by allowing eligible individuals or entities to claim a rebate on the taxes paid for specially modified vehicles. The impact of this bill will provide essential financial relief to disabled individuals, helping to ensure they have access to necessary transportation options. The legislation outlines specific criteria for eligibility, including the requirement of modifications verified by medical professionals.
House Bill 90, also known as The Angela Downs Act, establishes a sales tax rebate for individuals purchasing motor vehicles that have been modified to accommodate orthopedic disabilities. This legislation recognizes the specific needs of individuals with permanent mobility limitations and aims to alleviate financial burdens incurred during the purchase of vehicles that require specialized adjustments. The bill specifies that the rebate applies to state sales and use taxes paid, allowing for modifications that make vehicles operable by or transportable for individuals with disabilities.
The general sentiment surrounding HB90 appears to be positive, acknowledging the need for legislative support to enhance mobility for individuals with orthopedic disabilities. Advocates for the bill emphasize the importance of accessibility and the necessity of financial support for affordable modifications. There were likely discussions emphasizing the humanitarian aspect of this legislation, reinforcing a commitment to assisting vulnerable populations in the state.
Although the bill does not appear to have faced intense opposition, any concerns raised may relate to the implementation of the rebate process and its cost to the state budget. Critics may argue about the potential bureaucratic hurdles that disabled individuals could encounter in claiming rebates. Additionally, there may be discussions on the extent of tax revenue loss and how these rebates will be managed financially by the Department of Revenue.