SLS 21RS-118 ORIGINAL
2021 Regular Session
SENATE BILL NO. 30
BY SENATOR CATHEY
TAX/SALES. Dedicates a portion of the state sales tax to the Transportation Trust Fund.
(7/1/22)
1 AN ACT
2 To amend and reenact R.S. 47:321.1(G), relative to state sales and use tax; to dedicate the
3 temporary state sales and use tax levy to the Transportation Trust Fund; to provide
4 for the use of the dedicated funds; to require Joint Legislative Committee on the
5 Budget approval before issuing bonds; to require the Louisiana Legislative Auditor
6 to conduct a performance audit on the use of the dedicated funds; to provide for
7 effectiveness; and to provide for related matters.
8 Be it enacted by the Legislature of Louisiana:
9 Section 1. R.S. 47:321.1(G) is hereby amended and reenacted to read as follows:
10 ยง321.1. Imposition of tax
11 * * *
12 G. The (1) Except as otherwise provided in Paragraph (2) of this
13 Subsection, the avails of the tax collected under pursuant to this Section shall be
14 deposited immediately into the state treasury, and, after compliance with the
15 requirements of Article VII, Section 9(B) of the Constitution of Louisiana, the state
16 treasurer shall pay the remainder of the monies into the state general fund.
17 (2) Beginning July 1, 2022, the avails of the tax collected pursuant to this
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 30
SLS 21RS-118 ORIGINAL
1 Section shall be deposited immediately into the state treasury, and, after
2 compliance with the requirements of Article VII, Section 9(B) of the
3 Constitution of Louisiana, the state treasurer shall deposit two hundred fifty
4 million dollars of the remainder of the monies to the Transportation Trust Fund
5 annually.
6 (3) Monies deposited to the Transportation Trust Fund pursuant to
7 Paragraph (2) of this Subsection shall be appropriated and dedicated solely for
8 the direct costs associated with actual project delivery, construction, and
9 maintenance of roads and bridges in the state highway system. A minimum of
10 fifty percent of these monies shall be appropriated and dedicated equally for
11 projects in each of the nine highway districts.
12 (4) The State Bond Commission shall not issue bonds secured by the
13 avails of the tax deposited into the Transportation Trust Fund pursuant to this
14 Subsection unless first approved by a favorable vote of the Joint Legislative
15 Committee on the Budget.
16 (5) Beginning on July 1, 2023, the Louisiana Legislative Auditor shall
17 conduct an annual performance audit of the Department of Transportation and
18 Development's operations to ensure the monies deposited into the
19 Transportation Trust Fund are used in accordance with the provisions of this
20 Subsection and shall present its findings to the Senate Committee on
21 Transportation, Highways and Public Works, the House Committee on
22 Transportation, Highways and Public Works, and the Joint Legislative
23 Committee on the Budget by January first of each year.
24 * * *
25 Section 2. This Act shall become effective on July 1, 2022.
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 30
SLS 21RS-118 ORIGINAL
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Curry Lann.
DIGEST
SB 30 Original 2021 Regular Session Cathey
Present law levies a temporary 0.45% state sales and use tax that will expire on June 30,
2025, that is deposited into the state general fund.
Proposed law retains the present law tax levy and expiration date.
Proposed law dedicates two hundred fifty million dollars of the avails of the temporary tax
to the Transportation Trust Fund (TTF) beginning July 1, 2022.
Proposed law provides that avails of the temporary sales tax dedicated to the TTF may be
used only for project delivery, construction, and maintenance of roads and bridges in the
state highway system.
Proposed law requires that a minimum of 50% of the temporary sales tax dedicated to the
TTF be allocated equally among the nine multi-parish highway districts.
Proposed law prohibits the State Bond Commission from issuing bonds secured by the avails
of the tax deposited into the Transportation Trust Fund unless first approved by a favorable
vote of the Joint Legislative Committee on the Budget (JLCB).
Proposed law requires the La. Legislative Auditor to conduct an annual performance audit
on the use of the dedicated funds and present its findings to the Senate Committee on
Transportation, Highways and Public Works, the House Committee on Transportation,
Highways and Public Works, and JLCB by January first of each year.
Effective July 1, 2022.
(Amends R.S. 47:321.1(G))
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.