Louisiana 2015 Regular Session

Louisiana House Bill HB558

Introduced
4/3/15  
Introduced
4/3/15  
Refer
4/3/15  

Caption

Reduces the severance tax exemption for certain horizontally drilled wells

Impact

The implications of HB 558 could significantly alter the financial landscape for operators of horizontally drilled wells in Louisiana. By decreasing the level of tax exemption, the state could potentially increase its tax income from oil drilling operations. This change may result in a more predictable revenue stream for the state while still offering some financial relief to operators during the costly initial production phase. However, the increased tax liability might discourage new investments in exploration and drilling operations at a crucial time for the industry.

Summary

House Bill 558, introduced by Representative James, seeks to amend the existing severance tax regulations concerning horizontally drilled wells. The bill reduces the severance tax exemption for these wells from 100% to 50% and extends the duration during which this exemption can be claimed from 24 months to 48 months, or until the costs of drilling the well have been fully recouped. The intention behind this adjustment is to enhance state revenue from natural resource extraction while providing a more extended timeframe for operators to benefit from reduced tax burdens as they recoup initial costs.

Sentiment

The sentiment surrounding HB 558 appears mixed among stakeholders. Proponents argue that the bill strikes a necessary balance between ensuring state revenue and providing operators the necessary time to recover costs. They see the reduction in exemption as manageable and likely to benefit the state's budget. Conversely, opposition voices are concerned about the potential negative impact on profitability for smaller operators who depend on the full exemption to sustain their operations. This divide highlights ongoing tensions between economic development and the fiscal needs of the state.

Contention

One of the notable points of contention surrounding HB 558 is the concern over its effect on local businesses engaged in oil drilling. Critics suggest that the shift from a full exemption could disproportionately impact smaller operators who struggle with the high costs associated with drilling. Additionally, there is a broader debate about the sustainability of resource extraction policies and their long-term environmental implications versus immediate economic returns. The tension between fostering industry growth and ensuring state revenue will likely remain a focal point of discussion as the bill progresses.

Companion Bills

No companion bills found.

Previously Filed As

LA HB483

Reduces the severance tax exemption for certain horizontally drilled wells

LA HB101

Reduces the severance tax exemption for certain horizontally drilled wells

LA HB631

Changes the amount and duration of the severance tax exemption for certain horizontally drilled wells (OR SEE FISC NOTE GF RV)

LA HB495

Limits the severance tax exemption for gas produced from certain horizontally drilled wells (EN +$8,600,000 GF RV See Note)

LA HB370

Provides relative to the severance tax exemption for horizontal drilling of oil and gas wells

LA HB108

Suspends the severance tax exemption for the horizontal drilling of oil and natural gas from April 1, 2016, through December 31, 2020

LA HB255

Oil & gas severance taxes; extend repealers on lower rate for production from horizontally drilled wells.

LA HB383

Oil and gas severance taxes; extend repealer on lower rate for production from horizontally drilled wells.

LA SB2697

Oil and gas severance taxes; extend repealers on lower rate for production from horizontally drilled wells.

LA HB109

Repeals the severance tax exemptions for the horizontal drilling of oil and natural gas

Similar Bills

No similar bills found.