SSHB514 3945 3932
HOUSE SUMMARY OF SENATE AMENDMENTS
HB 514 2021 Regular Session Magee
TAX/SALES & USE: Dedicates certain taxes on sales, use, or leases of motor vehicles
Synopsis of Senate Amendments
1.Removes provisions of proposed law related to the levy of a state sales and use
tax on the sale of raw or crude marijuana recommended for therapeutic use and
the dedication of such taxes.
2.Adds provisions which require the avails from certain sales, use, or lease taxes
of motor vehicles to be deposited into the Construction Subfund of the
Transportation Trust Fund as follows:
a. For FY 2022-2023, 25% of the avails shall be deposited into the
subfund
b. For FY 2023-2024, 50% of the avails shall be deposited into the
subfund
c. For FY 2024-2025 and each fiscal year thereafter, 75% of the avails
shall be deposited into the subfund
3.Adds provisions that require the Dept. of Transportation and Development to
utilize up to 75% of the monies deposited into the subfund pursuant to proposed
law on certain enumerated construction projects.
4.Makes technical changes.
Digest of Bill as Finally Passed by Senate
Present law provides that beginning in Fiscal Year 2017-2018 and each fiscal year thereafter,
from the avails of certain sales and use taxes and inventory tax, the treasurer shall deposit an
amount equal to the increase in general fund revenues certified by the Revenue Estimating
Conference as being attributable to the provisions of the Act that originated as SB 122 of the
2015 R.S., but not in excess of $100 million each fiscal year.
Present law provides that the first $70 million of the monies shall be deposited into the
Transportation Trust Fund to be used exclusively for state highway pavement and bridge
sustainability projects. Thereafter, 93% of the monies shall be deposited into the
Transportation Trust Fund to be allocated as follows: not less than 30% for highway priority
program projects classified as capacity projects; 25% for port construction and development
priority program projects; and the remaining monies for state highway pavement and bridge
sustainability projects.
Present law provides that the remaining seven percent shall be deposited into the La. State
Transportation Infrastructure Fund as provided in the Act which originated as HB 767 of the
2015 R.S. for final design and construction and shall not be used for studies.
Present law specifies that none of the monies deposited into the Transportation Trust Fund
pursuant to present law shall be appropriated to the office of state police.
Proposed law repeals present law and provides that the avails of the taxes from the sale, use,
or lease of motor vehicles taxable pursuant to present law shall be deposited into the
Construction Subfund of the Transportation Trust Fund (subfund) as follows:
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1. For FY 2022-2023, 25% of the avails shall be deposited into the subfund.
2. For FY 2023-2024, 50% of the avails shall be deposited into the subfund.
3. For FY 2024-2025 and each fiscal year thereafter, 75% of the avails shall be
deposited into the subfund.
Proposed law further provides that the Department of Transportation and Development
(DOTD) shall utilize up to 75% of the monies deposited into the subfund pursuant to
proposed law on certain enumerated capital construction road and bridge projects.
Proposed law provides DOTD shall utilize the remaining money deposited into the subfund
pursuant to proposed law on highway and bridge preservation projected included in the
present law highway priority program.
(Amends R.S. 48:77)
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