HLS 20RS-1484 ORIGINAL
2020 Regular Session
HOUSE CONCURRENT RESOL UTION NO. 72
BY REPRESENTATIVE SEABAUGH
TAX/STATE: Suspends individual and corporate income taxes; income taxes on estates or
trusts; corporation franchise taxes, including the initial tax levied on certain
corporations and entities; state sales and use taxes; severance taxes; and state excise
taxes levied on alcoholic beverages, tobacco products, gasoline, diesel fuels, and
special fuels for a certain period of time
1 A CONCURRENT RESOL UTION
2To suspend until September 1, 2020, the state tax levied on individual income pursuant to
3 R.S. 47:31; the state tax levied on corporations and other entities pursuant to R.S.
4 47:287.11; the state tax levied on income from estates or trusts pursuant to R.S.
5 47:300.1; the state corporation franchise tax levied on domestic and foreign
6 corporations pursuant to R.S. 47:601(A), including the initial tax levied on
7 corporations or other entities for the first accounting period in which the entity
8 becomes subject to the corporation franchise tax pursuant to R.S. 47:611(A); the
9 state tax levied on natural resources severed from the soil or water pursuant to R.S.
10 47:631; the state tax levied on the sale at retail, use, consumption, distribution, and
11 storage for use or consumption of items of tangible personal property or the lease or
12 rental of items of tangible personal property pursuant to R.S. 47:302(A) and (B),
13 321(A) and (B), 321.1(A) and (B), and 331(A) and (B); the state tax levied on
14 gasoline and diesel fuel pursuant to R.S. 47:818.12(A) and (B) and 820.1(A); the
15 state tax levied on special fuels, including compressed natural gas, liquified natural
16 gas, and liquified petroleum gas, pursuant to R.S. 47:818.111(A) and 820.1(A); the
17 state tax levied on the sale, use, consumption, handling, or distribution of cigars,
18 cigarettes, smoking and smokeless tobacco, vapor products, and electronic cigarettes
19 pursuant to R.S. 47:841(A), (B), (C), (E), and (F); the state tax levied on beverages
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HCR NO. 72
1 of high alcoholic content pursuant to R.S. 26:341(A)(1) through (4); and the state tax
2 levied on beverages of low alcoholic content pursuant to R.S. 26:342.
3 WHEREAS, a novel coronavirus named "coronavirus disease 2019", commonly
4referred to as COVID-19, was first detected in December of 2019; and
5 WHEREAS, On March 11, 2020, Governor John Bel Edwards issued Emergency
6Proclamation Number 25 JBE 2020, which declared a statewide public health emergency as
7a result of the imminent threat posed to Louisiana citizens by the outbreak of a respiratory
8disease caused by a novel coronavirus known commonly as COVID-19, and on March 13,
92020, the governor issued Emergency Proclamation Number 27 JBE 2020, which imposed
10additional restrictions in order to further protect the health and safety of the public because
11of COVID-19; and
12 WHEREAS, on March 22, 2020, the governor issued Emergency Proclamation
13Number 33 JBE 2020 which implemented additional measures, including a general
14stay-at-home order to the public and the temporary closure of certain businesses and further
15limiting the operations of certain non-essential businesses to the public to mitigate the
16impact of COVID-19, and to disrupt the spread of the virus; and
17 WHEREAS, the governor of Louisiana has extended his emergency disaster
18declaration and stay-at-home order until May 15, 2020; and
19 WHEREAS, the president of the United States has shared federal guidelines for
20restarting the economy; and
21 WHEREAS, federal agencies are developing guidelines for restarting the economy;
22and
23 WHEREAS, the economic shutdown which has resulted from the stay-at-home order
24and the temporary closure of certain businesses and the further limiting of the operations of
25certain non-essential businesses to the public contained in the governor's emergency disaster
26declaration have resulted in substantial economic loss and historic unemployment numbers
27for the people of Louisiana; and
28 WHEREAS, in an effort to mitigate some of the financial losses suffered by
29businesses, the state should consider temporarily suspending state taxes imposed on
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HCR NO. 72
1individuals, businesses, and corporations in order to provide economic relief to individual
2and corporate taxpayers.
3 THEREFORE, BE IT RESOLVED that the Legislature of Louisiana hereby suspends
4the state tax levied on individual income pursuant to R.S. 47:31; the state tax levied on
5corporations and other entities pursuant to R.S. 47:287.11; the state tax levied on income
6from estates or trusts pursuant to R.S. 47:300.1; the state corporation franchise tax levied on
7domestic and foreign corporations pursuant to R.S. 47:601(A), including the initial tax levied
8on corporations or other entities for the first accounting period in which the entity becomes
9subject to the corporation franchise tax pursuant to R.S. 47:611(A); the state tax levied on
10natural resources severed from the soil or water pursuant to R.S. 47:631; the state tax levied
11on the sale at retail, use, consumption, distribution, and storage for use or consumption of
12items of tangible personal property or the lease or rental of items of tangible personal
13property pursuant to R.S. 47:302(A) and (B), 321(A) and (B), 321.1(A) and (B), and 331(A)
14and (B); the state tax levied on gasoline and diesel fuel pursuant to R.S. 47:818.12(A) and
15(B) and 820.1(A); the state tax levied on special fuels, including compressed natural gas,
16liquified natural gas, and liquified petroleum gas, pursuant to R.S. 47:818.111(A) and
17820.1(A); the state tax levied on the sale, use, consumption, handling, or distribution of
18cigars, cigarettes, smoking and smokeless tobacco, vapor products, and electronic cigarettes
19pursuant to R.S. 47:841(A), (B), (C), (E), and (F); the state tax levied on beverages of high
20alcoholic content pursuant to R.S. 26:341(A)(1) through (4); and the state tax levied on
21beverages of low alcoholic content pursuant to R.S. 26:342.
22 BE IT FURTHER RESOLVED that this suspension shall become effective June 1,
232020, and shall extend through August 31, 2020.
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)]
HCR 72 Original 2020 Regular Session Seabaugh
Suspends, from June 1, 2020, until Sep. 1, 2020, the state income tax levied on individuals,
corporations, and other entities; the state tax levied on income from estates or trusts; the state
corporation franchise tax, including the initial tax levied on corporations or other entities for
the first accounting period in which the entity becomes subject to the corporation franchise
tax; the state tax on natural resources severed from the soil or water; the state sales and use
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HCR NO. 72
taxes; the state tax on gasoline, diesel, and special fuels, including compressed natural gas,
liquified natural gas, and liquified petroleum gas; the state tax on cigars, cigarettes, smoking
and smokeless tobacco, vapor products, and electronic cigarettes; and the state tax levied on
beverages of high alcoholic content and low alcoholic content.
(Suspends R.S. 26:341(A)(1)-(4) and 342, R.S. 47:31, 287.11, 300.1, 302(A) and (B),
321(A) and (B), 321.1(A) and (B), 331(A) and (B), 601(A), 611(A), 631, 818.12(A) and (B),
818.111(A), 820.1(A), and 841(A), (B), (C), (E), and (F))
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