Establishes an insurance premium tax credit for retaliatory taxes paid by certain domestic insurers (EN -$9,000,000 GF RV See Note)
Extends the sunset of the research and development tax credit. (gov sig) (EN -$1,000,000 GF RV See Note)
Provides with respect to the credit and the deduction for taxes paid to other states (EN +$39,000,000 GF RV See Note)
Establishes a tax credit for the development of certain affordable housing projects (EG1 -$1,700,000 GF RV See Note)
Requires extension of the deadline to pay local sales taxes when the deadline for payment of the tax falls on certain holidays (EN SEE FISC NOTE LF RV See Note)
Extends the sunset of the Louisiana Tax Free Shopping Program. (gov sig) (EN DECREASE GF RV See Note)
Provides relative to the Louisiana Insurance Guaranty Association (EN SEE FISC NOTE GF RV See Note)
Provides for a flat rate for purposes of calculating corporate income tax and terminates certain corporate income tax exemptions, deductions, and credits (Item #4) (EN SEE FISC NOTE RV See Note)
Exempts certain research and development tax credit recipients from detailed examinations by the Department of Economic Development (EN SEE FISC NOTE GF EX See Note)
Provides relative to expenditures utilized to claim income and franchise tax credits. (gov sig) (EG SEE FISC NOTE GF RV See Note)