Louisiana 2021 Regular Session

Louisiana House Bill HB454

Introduced
4/2/21  
Introduced
4/2/21  
Refer
4/2/21  
Refer
4/2/21  
Refer
4/12/21  

Caption

Reduces the amount of certain income tax exclusions, exemptions, deductions, and credits (OR +$850,000,000 GF RV See Note)

Impact

The anticipated impact of HB 454 on existing state laws is substantial, as it directly alters the financial landscape for numerous businesses and could lead to increased tax burdens for previously incentivized sectors. Furthermore, the reduction in available tax credits and deductions could discourage investment in certain areas of the economy that rely on these benefits to maintain profitability. By reducing these tax incentives, the state may potentially witness higher tax revenues in the short term; however, it risks discouraging business development in the long run.

Summary

House Bill 454 seeks to amend the Louisiana tax code by significantly reducing the amount of certain income tax exclusions, exemptions, deductions, and credits by 50%. This encompasses a range of tax incentives which have historically been utilized by corporations and individuals, thereby aiming to increase state revenue. The bill proposes changes to the tax liabilities of various sectors, affecting corporations with operations in public transportation, oil and gas, and those qualifying for specific tax credits related to job creation and production activities.

Sentiment

General sentiment surrounding the bill appears to be mixed among legislators and stakeholders. Supporters argue that it is essential for addressing budgetary concerns and fostering a more equitable tax structure by ensuring that all businesses contribute fairly to state revenues. Conversely, opponents fear that such reductions might stifle economic growth and lead to job losses in sectors dependent on tax incentives. The discourse centers on balancing revenue generation with the need for a conducive environment for business operations.

Contention

Notable points of contention include concerns regarding the potential adverse effects on industries currently benefiting from the reduced tax liabilities outlined in the bill. Critics highlight that while the bill aims to increase state funding, it may inadvertently lead to job layoffs or decreased investment in Louisiana's economy as businesses reconsider their operational costs. The ongoing discussions reflect a deeper ideological divide regarding the role of government in regulating and incentivizing the business environment.

Companion Bills

No companion bills found.

Previously Filed As

LA HB495

Reduces the amount of certain income tax exclusions, exemptions, deductions, and credits (OR +$850,000,000 SD RV See Note)

Similar Bills

LA HB495

Reduces the amount of certain income tax exclusions, exemptions, deductions, and credits (OR +$850,000,000 SD RV See Note)

LA HB629

Reduces income and corporation franchise tax credits (EN +$31,500,000 GF RV See Note)

LA HB757

Reduces certain income and franchise tax credits (OR +$13,000,000 GF RV See Note)

LA HB98

Amends Act No. 125 of the 2015 Regular Session of the Legislature to provide relative to income and corporation franchise tax credits (Item #10) (OR INCREASE GF RV See Note)

LA HB31

Reduces the amount of certain income and corporation franchise tax credits (Item #36) (OR +$4,300,000 GF RV See Note)

LA HB32

Reduces the amount of certain income and corporation franchise tax credits (Item #36) (OR +$4,300,000 GF RV See Note)

LA SB1

Phases-out the corporate franchise tax. (See Act) (EN -$163,000,000 GF RV See Note)

LA HB3

Repeals the corporation franchise tax and limits eligibility of certain credits to be claimed against corporation franchise tax (Item #3) (EN -$574,000,000 RV See Note)