Transfers the sound recording investor tax credit program from La. Economic Development to the Dept. of Culture, Recreation and Tourism and extends the duration of the program (EN DECREASE GF RV See Note)
Requires sales and use tax exemptions, exclusions, credits, or rebates to apply to both the state and local sales tax bases (EN SEE FISC NOTE GF RV See Note)
Repeals the reduction in the state sales and use tax rate and dedicates a portion of the avails of the state sales tax to fund teacher pay raises (EG -$276,800,000 GF RV See Note)
Establishes a definition for purposes of a prohibition on ad valorem tax exemptions for certain property owned by nonprofit organizations (OR SEE FISC NOTE LF RV See Note)
Provides relative to qualifications for participation in the Employee Insurance Fund for the Jefferson Davis Parish Sheriff's Office (EN NO IMPACT LF EX See Note)
Provides for the disposition of certain state sales and use tax collections for the purpose of fortifying residential roofs in the coastal zone (EG SEE FISC NOTE SD RV See Note)