The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Curry Lann.
DIGEST
SB 293 Engrossed 2022 Regular Session Allain
Proposed law creates a state sales tax rebate for the purchase of certain agricultural fencing materials
by commercial farmers in order to provide tax relief for commercial farmers recovering from the
2020 and 2021 hurricanes.
Proposed law defines the following terms:
(1)"Agricultural fencing materials" means materials used for the enclosure of lands used for
agricultural purposes in the production of food and fiber. "Agricultural fencing materials"
shall only include materials used to replace or repair enclosures located in federally declared
disaster areas that were substantially damaged or destroyed by the 2020 and 2021 hurricanes.
(2)"Commercial farmer" shall have the same meaning as defined in R.S. 47:301(30) but limited
to persons certified as a commercial farmer on or before January 1, 2022.
(3)"2020 and 2021 hurricanes" means Hurricane Laura, Hurricane Delta, Hurricane Zeta, and
Hurricane Ida.
Proposed law prohibits the rebate for any portion of the purchase of agricultural fencing materials
that is paid for with insurance proceeds or state or federal funds, unless the state or federal funds are
reported as taxable income or are structured as repayable loans.
Proposed law provides the rebate may be claimed only after the fencing repairs have been completed
and claimed no more than once per calendar year.
Proposed law requires the Dept. of Revenue to process rebate applications.
Proposed law requires a purchaser who claims a rebate to submit documentation to the secretary
evidencing the purchase of agricultural fencing materials and documentation evidencing the fencing
was substantially damaged or destroyed in the 2020 and 2021 hurricanes.
Proposed law authorizes the secretary to promulgate rules in accordance with the APA to implement
the provisions of proposed law.
Proposed law prohibits rebates for purchases made after December 31, 2022.
Proposed law prohibits rebates for applications submitted after December 31, 2023.
Effective upon signature of the governor or lapse of time for gubernatorial action. (Adds R.S. 47:305.77)
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal Affairs to
the original bill
1. Specifies that "agricultural fencing materials" shall only include materials used to
replace or repair enclosures located in federally declared disaster areas.
2. Limits the rebate to persons certified as a commercial farmer on or before January 1,
2022.
3. Provides that the rebate may be claimed no more than once per calendar year.
4. Authorizes, instead of requires, the secretary to promulgate rules.