Provides for the rate of the state sales and use tax and for exemptions, exclusions, credits, and rebates claimed against sales and use taxes; and provides for a flat rate of income tax for individuals, estates, and trusts, increases the standard deduction, and modifies or repeals certain income tax deductions and credits (Items #5, 6, and 8) (EN SEE FISC NOTE RV See Note)
Commends Horseshoe Bossier City Casino upon the occasion of its twentieth anniversary and its sister property, Harrah's Louisiana Downs, upon the occasion of its fortieth anniversary
Requests the Louisiana State Law Institute to study and make recommendations to the Louisiana Legislature regarding state law post-Obergefell v. Hodges.