Louisiana 2021 Regular Session

Louisiana Senate Bill SB8

Introduced
2/19/21  
Introduced
2/19/21  
Refer
2/19/21  
Refer
2/19/21  
Refer
4/12/21  
Report Pass
4/19/21  
Report Pass
4/19/21  
Engrossed
4/21/21  
Engrossed
4/21/21  
Refer
4/22/21  
Refer
4/22/21  
Report Pass
5/24/21  
Report Pass
5/24/21  
Enrolled
6/9/21  
Enrolled
6/9/21  
Chaptered
6/16/21  
Chaptered
6/16/21  
Passed
6/16/21  

Caption

Accelerates the sunset date for the tax credit for the conversion of alternative fuel vehicles. (7/1/21) (EN +$478,000 GF RV See Note)

Impact

The bill's amendment to the tax credit provisions is significant as it lowers the duration of time the tax credit is available, compelling potential investors to act sooner. This urgency is designed to increase the adoption of clean-burning vehicle technologies in the state, ultimately contributing to state goals for reducing greenhouse gas emissions and promoting energy independence. Additionally, the bill encourages the use of alternative fuels, which can provide economic benefits through reduced reliance on imported fuels and potential job creation in the environmental technology sector.

Summary

Senate Bill 8 aims to modify the existing tax credit for the purchase and installation of qualified clean-burning motor vehicle fuel property by accelerating the sunset date for this credit. This change is intended to provide financial incentives for individuals and corporations to invest in alternative fuels such as electricity, natural gas, and biofuels. By enhancing the attractiveness of these investments, the bill seeks to promote cleaner, more environmentally friendly alternatives to traditional gasoline and diesel vehicles.

Sentiment

The sentiment towards SB 8 appears to be generally positive among proponents who see it as a necessary step towards a greener vehicle fleet and an opportunity to stimulate the economy through clean energy investments. However, there are also concerns raised by those who fear that the accelerated sunset may not allow sufficient time for widespread adoption of these technologies, particularly among smaller businesses that may need more time to transition to alternative fuels. This reflects a broader tension between the push for rapid environmental policy changes and the practical adjustments needed by industry participants.

Contention

Notable points of contention surrounding SB 8 include discussions about the adequacy of the tax credit as a sufficient incentive for vehicle conversions, as well as debates about whether the changes to the sunset date will unduly hinder adoption efforts. Critics argue that the bill may lead to a failure in achieving its intended environmental goals if businesses do not quickly adapt to the new requirements, whereas supporters emphasize the need for prompt action to combat climate change.

Companion Bills

No companion bills found.

Previously Filed As

LA SB243

Provides relative to the tax credit for conversion of alternative fuel vehicles. (gov sig) (EN INCREASE GF RV See Note)

LA SB18

Provides a tax credit for conversion of vehicles to alternative fuel for purchases before January 1, 2018. (gov sig) (OR +$1,800,000 GF RV See Note)

LA HB135

Expands the income tax credit for alternative fuel vehicles and conversion of vehicles to alternative fuels to include leased vehicles (OR DECREASE GF RV See Note)

LA SB256

Prohibits the alternative fuel tax credit for certain flexible fuel vehicles. (gov sig) (EN NO IMPACT GF RV See Note)

LA SB187

Limits the alternative fuel tax credit for qualified clean-burning motor vehicle fuel property and qualified clean-burning motor vehicles (gov sig) (RE +$100,000 GF RV See Note)

LA HB443

Provides for the carryforward rather than the refund of the tax credit for the conversion of vehicles to alternative fuel

LA HB802

Provides for the carryforward rather than the refund of the tax credit for the conversion of vehicles to alternative fuel

LA HB681

Changes the definition of alternative fuel for purposes of the tax credit for conversion of a vehicle to alternative fuel usage (EN INCREASE GF RV See Note)

LA HB23

Provides for the extent of refundability of the income tax credit for conversion of vehicles to alternative fuel usage (Item #47)

LA HB637

Provides for the carryforward rather than the refund of a certain portion of the tax credit for conversion of vehicles to alternative fuels for a limited period of time

Similar Bills

CA AB2013

Property taxation: new construction: damaged or destroyed property.

CA AB1500

Property taxation: application of base year value: disaster relief.

CA AB245

Property taxation: application of base year value: disaster relief.

DC B25-0486

Uniform Community Property Disposition at Death Act of 2023

CA SB964

Property tax: tax-defaulted property sales.

CA SB603

Property taxation: transfer of base year value: disaster relief.

CA SB1091

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.