Provides relative to state income taxation of Subchapter S corporations and other flow through entities. (gov sig) (EN SEE FISC NOTE GF RV See Note)
Provides relative to state income taxation of Subchapter S corporations and other flow through entities (EG SEE FISC NOTE GF RV See Note)
Provides with respect to various credits, deductions, exclusions, and exemptions associated with corporate income tax (REF DECREASE SD EX See Note)
Reestablishes the Louisiana Toxic Mold Task Force
Extends to estates, trusts, and partnerships the flow-through entity income exclusion allowed to individuals (EN DECREASE GF RV See Note)
Provides relative to the entities to which corporate franchise tax applies (Item #28) (EN +$10,340,000 GF RV See Note)
Repeals the corporate income and franchise taxes and prohibits certain corporate taxpayers from claiming certain refundable tax credits
Reorganizes and recodifies the Miscellaneous Health Provisions chapter of Title 40 of the La. Revised Statutes