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)]
CONFERENCE COMMITTEE REP ORT DIGEST
HB 514 2021 Regular Session Magee
Keyword and oneliner of the instrument as it left the House
TAX/SALES & USE: Levies a state tax on raw or crude marijuana recommended for therapeutic
use and provides for the disposition of the collections of the tax
Report adopts Senate amendments to:
1. Remove 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. Add provisions which require specified amount of the avails from certain sales, use, or lease
taxes of motor vehicles to be deposited into the Construction Subfund of the Transportation
Trust Fund.
3. Add provisions that require the Dept. of Transportation and Development to utilizea certain
amount of the monies deposited into the subfund pursuant to proposed law on certain
enumerated construction projects.
4. Make technical changes.
Report amends the bill to:
1. Changes the first year in which monies are deposited into the subfund from FY 2022-2023
to FY 2023-2024.
2. Change Senate amendments providing for the amount of avails from certain sales, use, or
lease taxes of motor vehicles to be deposited into the Construction Subfund of the
Transportation Trust Fund to 30% beginning FY 2023-2024 and each fiscal year thereafter.
3. Remove project for Alexandria-Pineville Beltway Segments E, F, G, H, and I from LA 28
East to LA 28 West.
4. Add project to widen LA 28 East to four lanes from Libuse to Hollway. 5. Add project to widen I-10 to eight lanes from Williams Blvd. to Veterans Blvd.
6. Add project to widen I-10 to three lanes from LA 30 to LA 22.
7. Add provisions that require the Dept. of Transportation and Development to utilize an
amount not less than 25% of the remaining monies deposited into the subfund pursuant to
proposed law on highway and bridge preservation projects included in the highway priority
program.
8. Add provisions that require 5%, not to exceed $100 million, of the monies deposited into the
construction subfund pursuant to proposed law for the purpose of highway and bridge
preservation projects included in the highway priority program shall be used for projects
authorized pursuant to present law (R.S. 48:224.1).
9. Add provisions that provide beginning with Fiscal Year 2024-2025, during any fiscal year,
if the Revenue Estimating Conference revises the Official Forecast resulting in a decrease
in recurring state general fund revenue for the current year of $100 million or more from the
Official Forecast at the beginning of the current fiscal year, the amount of avails deposited
into the subfund pursuant to the provisions of this Section, shall not exceed $150 million for
that fiscal year. The remainder of the avails collected for that fiscal year in excess of $150
million shall be deposited into the state general fund. Any avails previously deposited into
the subfund in that fiscal year in excess of $150 million shall be transferred to the state
general fund.
10.Make technical changes.
Digest of the bill as proposed by the Conference Committee
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 beginning FY 2023-2024 30% 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).
Proposed law provides that beginning with Fiscal Year 2024-2025, during any fiscal year, if the
Revenue Estimating Conference revises the Official Forecast resulting in a decrease in recurring state
general fund revenue for the current year of $100 million or more from the Official Forecast at the
beginning of the current fiscal year, the amount of avails deposited into the subfund pursuant to the
provisions of this Section, shall not exceed $150 million for that fiscal year. Further provides that
the remainder of the avails collected for that fiscal year in excess of $150 million shall be deposited
into the state general fund.
Proposed law further provides that the Dept. 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 requires DOTD to utilize an amount not less than 25% of the remaining money
deposited into the subfund pursuant to proposed law on highway and bridge preservation projects
included in the present law highway priority program.
Proposed law provides that of the money used on the highway and bridge preservation projects shall
be utilized on projects authorized pursuant to present law (R.S. 48:224.1).
Proposed law provides that in any fiscal year, neither the state nor any agency shall issue debt in in
excess of $150 million that is secured by any monies deposited into the subfund pursuant to the
provisions of proposed law.
(Amends R.S. 48:77)