Louisiana 2023 Regular Session

Louisiana House Bill HB518

Introduced
3/31/23  
Refer
3/31/23  
Refer
3/31/23  
Refer
4/10/23  

Caption

Provides for establishment of substantial nexus for purposes of income tax administration (OR SEE FISC NOTE GF RV)

Companion Bills

No companion bills found.

Previously Filed As

LA HB631

Provides with respect to the sourcing of sales for purposes of calculating Louisiana income (EN SEE FISC NOTE GF RV See Note)

LA HB20

Provides relative to the apportionment ratio for purposes of computing corporate income tax and provides for the sourcing of sales (Item #44) (EN INCREASE GF RV See Note)

LA HB99

Provides relative to the apportionment ratio for purposes of computing corporate income tax (Item #5) (EG SEE FISC NOTE GF RV See Note)

LA HB74

Provides for methods of determining income subject to the corporation income tax (Item #5) (OR INCREASE GF RV See Note)

LA HB775

Provides for methods of determining income subject to the corporation income tax (EG INCREASE GF RV See Note)

LA HB357

Repeals the state income tax deduction for federal income taxes paid for purposes of calculating corporate income tax (EG SEE FISC NOTE GF RV)

LA HB303

Provides for a flat rate for purposes of calculating income tax for individuals, estates, and trusts and modifies certain income tax deductions and credits (OR +$19,000,000 GF RV See Note)

LA HB58

Provides relative to the apportionment formula for computing corporate income tax (Item #5) (OR SEE FISC NOTE GF RV)

LA HB146

Provides for a flat rate for purposes of calculating the corporate income tax (OR -$424,000,000 GF RV See Note)

LA HB437

Provides for a flat rate for purposes of calculating the corporation income tax (OR -$134,000,000 GF RV See Note)

Similar Bills

LA SB162

Provides relative to the collection and administration of sales and use taxes. (gov sig) (EN SEE FISC NOTE SD EX See Note)

LA SB138

Provides for sales and use tax collection by marketplace facilitators. (7/1/20) (EN SEE FISC NOTE GF RV See Note)

LA HB601

Provides relative to carbon dioxide sequestration

LA HB525

(Constitutional Amendment) Increases the income threshold for purposes of qualifying for the special assessment level (EN SEE FISC NOTE LF RV See Note)

LA HB269

(Constitutional Amendment) Increases the income threshold for purposes of qualifying for the special assessment level (OR DECREASE LF RV See Note)

LA SB474

Authorizes certain projects to be undertaken by state agencies outside of the capital outlay process, and increases the amount exempt from professional service rules for contracts related to these activities. (gov sig) (RE1 INCREASE GF EX See Note)

LA SCR142

Requests the Department of Revenue and the Department of Natural Resources, in consultation with the Legislative Auditor, to take all action necessary to collect oil and gas severance tax and mineral royalties and to establish procedures to verify the accuracy of payments and refunds thereof, all to be monitored by the Legislative Auditor and reported to the legislature. (OR1 SEE FISC NOTE GF RV)

LA SCR134

Requests BESE to study and report to the legislature regarding current student discipline policies and possible changes to these policies.