Louisiana 2021 Regular Session

Louisiana Senate Bill SB226

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

Caption

Creates the Southeast Louisiana Taxing District and authorizes the levy of a sales and use tax. (gov sig) (OR INCREASE LF RV See Note)

Impact

The bill empowers the Southeast Louisiana Taxing District to levy a sales and use tax not to exceed one percent, which will be collected without the requirement of a public vote. This tax is intended to assist in meeting the financial obligations related to the Risk Reduction System, and it is structured to benefit the contiguous parishes directly impacted by these improvements. By implementing this funding strategy, the state's intent is to mitigate the financial burden associated with maintaining critical storm protection infrastructure.

Summary

Senate Bill 226 establishes the Southeast Louisiana Taxing District, primarily aimed at raising funds to support the Hurricane and Storm Damage Risk Reduction System. This system was necessitated by the devastation caused by Hurricane Katrina and involves significant infrastructure improvements, including levees and floodwalls, with an overall cost estimated at $14 billion. The state is contractually obligated to cover approximately $3.27 billion of the cost over 30 years, and the bill designs a mechanism to address these financial responsibilities through local taxation.

Sentiment

The sentiment surrounding SB 226 appears to be cautious but generally supportive among legislators who recognize the necessity of storm damage mitigation. Proponents argue that the financial obligations must be met to protect the residents and infrastructure of Southeast Louisiana. However, there are concerns about the financial implications of imposing new taxes, particularly how they could affect local economies in the affected parishes. Balancing financial responsibility with the burden on taxpayers is a theme in discussions on this bill.

Contention

Notable points of contention include the appropriateness of funding through a local sales tax, especially as the district's tax would be in addition to existing sales taxes. Critics may argue that this could disproportionately affect lower-income households in the region. Additionally, questions have arisen regarding how well the funds will be managed and whether the district's governance structure, which involves a board with a mix of appointed and public members, will effectively oversee the use of tax revenues to benefit the community as intended.

Companion Bills

No companion bills found.

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