Levies a state tax on the net proceeds of sports wagering, dedicates the avails of the tax, and imposes certain gaming fees (RE +$1,225,000 SD EX See Note)
Provides relative to taxes levied by the Ernest N. Morial-New Orleans Exhibition Hall Authority and by the city of New Orleans (OR SEE FISC NOTE LF RV)
Dedicates the avails of state sales and use taxes on purchases of motor vehicles to the Construction Subfund in the Transportation Trust Fund (OR -$456,000,000 GF RV See Note)
Excludes amounts deposited into certain education savings accounts for tuition expenses for elementary and secondary schools from state income taxes (RE DECREASE GF RV See Note)
Authorizes a state and local sales and use tax exclusion for certain re-leases or re-rentals of items of tangible personal property (RE DECREASE GF RV See Note)