2021 Regular Session ENROLLED
SENATE BILL NO. 45
BY SENATOR HARRIS AND REPRESENTATIVE HUGHES
1 AN ACT
2 To amend and reenact R.S. 47:6036(G), relative to Ports of Louisiana tax credits; to extend
3 the sunset of the tax credits; to provide for effectiveness; and to provide for related
4 matters.
5 Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 47:6036(G) is hereby amended and reenacted to read as follows:
7 ยง6036. Ports of Louisiana tax credits
8 * * *
9 G. Termination of investor and import-export cargo tax credits.
10 The provisions of Subsections C and I of this Section shall be effective until
11 July 1, 2021 July 1, 2025, and no investor tax credit or import-export cargo tax
12 credit pursuant to the provisions of this Section shall be granted after such date with
13 respect to any application received and approved after this date.
14 * * *
15 Section 2. This Act shall become effective upon signature by the governor or, if not
16 signed by the governor, upon expiration of the time for bills to become law without signature
17 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
18 vetoed by the governor and subsequently approved by the legislature, this Act shall become
19 effective on the day following such approval.
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
ACT No. 81
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.