The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Curry Lann.
DIGEST
SR 168 Original 2022 Regular Session Jackson
Requests the Louisiana Tax Institute to study Louisiana's deductions, exclusions, exemptions,
suspensions, credits, discounts, refunds, special rates, special methods of reporting, rebates,
preferential tax calculation methods, and all other tax expenditures as well as all other government
programs and grants in order to determine which tax expenditures and state programs provide the
greatest benefit and assistance to Louisiana-owned small businesses.