HLS 20RS-377 ENGROSSED
2020 Regular Session
HOUSE BILL NO. 202
BY REPRESENTATIVE HORTON
REVENUE DEPARTMENT: Provides that the reports, studies, and recommended
publications of the Louisiana Tax Institute shall be distributed by the Department of
Revenue rather than the Department of State and provides for the membership of the
board of the Institute
1 AN ACT
2To amend and reenact R.S. 47:1525(B)(1)(introductory paragraph) and (E) and to enact R.S.
3 47:1525(B)(1)(i), (j), and (k), relative to the Louisiana Tax Institute; to provide that
4 the reports, studies, and recommended publications of the Louisiana Tax Institute are
5 distributed through the Department of Revenue instead of the Department of State;
6 to provide for the membership of the institute; and to provide for related matters.
7Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 47:1525(B)(1)(introductory paragraph) and (E) are hereby amended
9and reenacted and R.S. 47:1525(B)(1)(i), (j), and (k) are hereby enacted to read as follows:
10 ยง1525. Louisiana Tax Institute; membership, terms, and duties and powers
11 * * *
12 B.(1) The Institute shall be governed by a board of eight eleven members
13 which shall include:
14 * * *
15 (i) One member appointed by the speaker of the House of Representatives,
16 or his designee.
17 (j) One member appointed by the president of the Senate, or his designee.
18 (k) The executive director of the Louisiana Uniform Local Sales Tax Board,
19 or his designee.
20 * * *
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 20RS-377 ENGROSSED
HB NO. 202
1 E. The Institute, in submitting reports to the legislature, shall act solely in an
2 advisory capacity. Its reports, studies, and recommended publications shall be
3 printed and shall be distributed through the secretary of state in the same manner as
4 acts of the legislature Department of Revenue.
5 Section 2. This Act shall become effective upon signature by the governor or, if not
6signed by the governor, upon expiration of the time for bills to become law without signature
7by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
8vetoed by the governor and subsequently approved by the legislature, this Act shall become
9effective on the day following such approval.
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 202 Engrossed 2020 Regular Session Horton
Abstract: Requires the reports, studies, and recommended publications of the La. Tax
Institute to be distributed through the Dept. of Revenue instead of the Dept. of State
and adds three members to the board of the Institute.
Present law establishes within the Dept. of Revenue (DOR) the La. Tax Institute (hereinafter
"Institute") to serve as the official advisory tax law revision and tax law reform agency of
the state.
Proposed law retains present law.
Present law provides for the governance of the Institute by a board of directors comprised
of eight members and provides for the duties of the board and authority of the Institute.
Proposed law retains present law with respect to the duties of the board and authority of the
Institute but adds three additional members to the board as follows:
(1)One member appointed by the speaker of the House of Representatives, or his
designee.
(2)One member appointed by the president of the Senate, or his designee.
(3)The executive director of the La. Uniform Local Sales Tax Board, or his designee.
Present law requires the reports, studies, and recommended publications of the Institute to
be printed and distributed in the same manner as acts of the legislature.
Proposed law deletes present law.
Present law provides that the reports, studies, and recommended publications of the Institute
be distributed through the secretary of state.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 20RS-377 ENGROSSED
HB NO. 202
Proposed law changes present law by requiring that the reports, studies, and recommended
publications of the Institute be distributed through DOR.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Amends R.S. 47:1525(B)(1)(intro. para.) and (E); Adds R.S. 47:1525(B)(1)(i), (j), and (k))
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the
original bill:
1. Add three members to the board of the Institute.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.