Louisiana 2011 Regular Session

Louisiana Senate Bill SB82

Introduced
4/25/11  
Refer
4/25/11  
Report Pass
5/16/11  
Engrossed
5/19/11  
Refer
5/23/11  
Report Pass
6/13/11  
Enrolled
6/22/11  
Chaptered
6/29/11  

Caption

Provides that the state sales or use tax shall not apply to consumer purchases of "breastfeeding items." (10/1/11) (EN DECREASE GF RV See Note)

Impact

The enactment of SB 82 represents a significant advancement in maternal health policy by promoting breastfeeding through economic incentives. By exempting breastfeeding-related purchases from sales tax, the state aims to facilitate a more supportive environment for nursing mothers. This change in law aligns with broader public health goals of encouraging breastfeeding, which is associated with numerous health benefits for both infants and mothers. The bill specifically addresses the financial aspects of breastfeeding, potentially leading to increased initiation and duration rates of breastfeeding among mothers.

Summary

Senate Bill 82, enacted in Louisiana, provides an exemption from the state sales and use tax for specified breastfeeding items. This encompasses products such as breast pumps, nursing bras, storage bags, and associated accessories. The objective of this bill is to enhance accessibility for mothers who choose to breastfeed, reducing the financial burden associated with necessary breastfeeding products. By eliminating sales tax on these items, the bill encourages breastfeeding and supports maternal health initiatives within the state.

Sentiment

The sentiment around SB 82 appears to be overwhelmingly positive, reflecting a collective support for initiatives that enhance maternal and child health. Legislators who voted in favor express a commitment to improving the well-being of families in Louisiana. The unanimous vote with 32 yeas and no nays indicates strong bipartisan support, suggesting that the bill was viewed as a necessary and beneficial measure for the community. This consensus may also reflect a growing recognition of the importance of breastfeeding and its implications for public health.

Contention

While SB 82 seems to garner broad support, there could be underlying tensions regarding funding and the focus of statewide tax policies. The exemption may require careful monitoring to ensure it does not disproportionately impact state revenue in crucial areas. Some critiques may arise over the prioritization of tax exemptions in the context of overall healthcare funding or the provision of social services. Nonetheless, these discussions are not clearly documented in the legislative records, which primarily reflect a favorable view of the bill.

Companion Bills

No companion bills found.

Previously Filed As

LA SB51

Provides for a sales and use tax exemption for certain purchases by the Fore!Kids Foundation. (7/1/11) (OR -$40,000 GF RV See Note)

LA SB258

Provides for the levy of state use tax on the purchase of property and services which are used to be manufactured into items for use in "orbital environments" 500 miles above earth's surface if the sale does not occur in the state and dedicates all state tax collected to make grants to such manufacturers. (10/1/11) (EG DECREASE GF RV See Note)

LA SB112

Exempts parish councils on aging from paying state sales and use tax. (10/1/11) (EN -$23,000 GF RV See Note)

LA SB28

Exempts purchases of certain equipment by broadband providers from sales and use tax. (gov sig) (Item #39) (OR DECREASE GF RV See Note)

LA SB77

Exempts purchases of certain school buses from sales and use tax. (7/1/21) (EN DECREASE GF RV See Note)

LA SB29

Exempts from state and local sales taxes purchases by a nonprofit corporation whose primary purpose is to fund children's service organizations through golf events. (7/1/11) (OR DECREASE GF RV See Note)

LA HB627

Provides for a sales and use tax exemption for purchases of certain construction and building materials purchased by or for NOLA Motorsports Park (OR -$240,000 GF RV See Note)

LA SB225

Exempts certain purchases by student farmers from state sales and use tax. (8/1/19) (EN DECREASE GF RV See Note)

LA SB248

Provides for sales and use tax exemption on purchases of gold and silver bullion coins. (gov sig) (EG DECREASE GF RV See Note)

LA SB3

Provides with respect to exemptions from state sales tax. (Item Nos. 7-35) (7/1/16) (RE DECREASE GF RV See Note)

Similar Bills

No similar bills found.