RÉSUMÉ DIGEST
ACT 300 (HB 202) 2020 Regular Session Horton
Existing law establishes the Louisiana Tax Institute (Institute) to serve as the official
advisory tax law revision and tax law reform agency of the state.
Prior law established the Institute within the Dept. of Revenue (DOR).
New law instead establishes the Institute within the legislature.
Existing law provides for the governance of the Institute by a board and provides for the
duties of the board and authority of the Institute.
Prior law provided that the board was comprised of eight members, including a member
representing the Taxation Section of the La. State Bar Assoc.
New law removes the member representing the Taxation Section of the La. State Bar Assoc.
and adds the following members to the board:
(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.
(4)One member appointed by the secretary of state, or his designee.
Existing law provides that the secretary of DOR and the governor's designee serve as
members of the board for the duration of their appointment and do not serve the standard
three-year term like the other members of the board.
New law provides that the members appointed by the speaker of the House of
Representatives and the president of the Senate also serve for the duration of their
appointment instead of the standard three-year term.
New law requires the speaker of the House of Representatives and the president of the Senate
to determine and designate the chairman of the board of the Institute.
Effective upon signature of governor (June 13, 2020).
(Amends R.S. 47:1525(A) and (B)(1)(intro. para.) and (2)(a)(intro. para.) and (b); Adds R.S.
1525(B)(1)(i), (j), (k), and (l) and (6); Repeals R.S. 47:1525(B)(1)(d))