2022 Regular Session ENROLLED
SENATE RESOLUTION NO. 168
BY SENATOR JACKSON
A RESOLUTION
To urge and request the Department of Economic Development, in consultation with the
Department of Revenue, 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.
WHEREAS, it is the intent of the legislature to provide the maximum practicable
opportunities for the broadest number of small businesses; and
WHEREAS, this purpose will be accomplished by encouraging the full use of
existing tax expenditures and state programs to benefit existing small businesses and the
entry of new and diversified small businesses into the marketplace; and
WHEREAS, one of the most important factors in a strong economy is a thriving
small business sector; and
WHEREAS, state and local taxes often have a greater adverse impact on smaller
businesses than larger business entities; and
WHEREAS, continuous oversight of the provisions of the state statutes and
constitution relative to the granting of tax expenditures and state programs is necessary to
ensure an equitable balance for small businesses; and
WHEREAS, tax expenditures and state programs granted by the state should be
structured to ensure that necessary revenue is generated to provide adequate services for the
citizens of the state and at the same time encourage and stimulate the growth of
Louisiana-owned small businesses.
Page 1 of 2 SR NO. 168 ENROLLED
THEREFORE, BE IT RESOLVED that the Senate of the Legislature of Louisiana
does hereby request the Department of Economic Development, in consultation with the
Department of Revenue, 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.
BE IT FURTHER RESOLVED that the Department of Economic Development, in
consultation with the Department of Revenue, shall make a written report of its findings to
the Senate Committee on Revenue and Fiscal Affairs no later than sixty days prior to the
2023 Regular Session, together with any specific proposals for legislation.
PRESIDENT OF THE SENATE
Page 2 of 2