Louisiana 2017 Regular Session

Louisiana House Bill HB361

Introduced
3/31/17  
Refer
3/31/17  
Refer
3/31/17  
Refer
4/10/17  
Refer
4/10/17  
Report Pass
5/8/17  

Caption

Phases-out the corporation franchise tax beginning January 1, 2019 (EG -$416,000,000 GF RV See Note)

Impact

The potential impact of HB 361 on state laws is significant as it directly alters the financial obligations of corporations within the state. By phasing out the franchise tax, the state aims to reallocate the financial burdens associated with business taxation, which could lead to a more substantial economic growth period. However, this change raises questions about future state revenue, as the reduction in corporate tax income may necessitate adjustments in other areas of the budget or tax system to compensate for the lost revenue.

Summary

House Bill 361 seeks to phase out the corporation franchise tax, which is a tax levied on businesses operating within the state. The bill proposes to eliminate this tax starting from January 1, 2019, with the aim of fostering a more favorable economic environment for businesses. Proponents of the bill argue that the removal of this tax will encourage economic growth and investment within the state, making it a more attractive destination for both local and out-of-state businesses. The financial implications suggested that removing this tax could lead to significant savings for corporations, thereby benefiting their operations and profitability.

Sentiment

The sentiment surrounding HB 361 appears to be largely supportive among business advocates and some legislative members, reflecting a common desire to stimulate economic growth. However, concerns have been raised by opponents who fear that such a tax change could lead to cuts in essential state services due to reduced revenue. Critics argue that the bill is a short-term solution that favors corporate interests while undermining the state’s ability to provide necessary services to its residents.

Contention

Notable points of contention regarding HB 361 center on the potential negative implications for state funding and the reliance on corporate taxes to support public services. Opponents of the bill argue that eliminating the franchise tax, while beneficial for businesses, could lead to increased financial strain on state resources, especially in public education, healthcare, and infrastructure. The discussion highlights a classic debate between economic incentives for businesses versus the need for stable and adequate funding for state services.

Companion Bills

No companion bills found.

Previously Filed As

LA HB433

Phases out the corporate franchise tax over a ten-year period beginning January 1, 2020 (OR -$416,000,000 GF RV See Note)

LA HB90

Phases out the corporation franchise tax (Item #28) (OR DECREASE GF RV See Note)

LA HB828

Phases out corporation franchise tax (RE -$36,500,000 GF RV See Note)

LA HB197

Phases-out the corporation franchise tax over five years (OR -$324,000,000 GF RV See Note)

LA HB80

Phases out the corporate franchise tax over a 10-year period (EG -$416,000,000 GF RV See Note)

LA HB279

Phases-out the corporation franchise tax over a certain period of time (OR -$397,000,000 GF RV See Note)

LA HB637

Phases out the state corporation income and franchise taxes over three years (OR -$103,000,000 GF RV See Note)

LA HB640

Phases-out corporation income and corporation franchise taxes over a 10-year period (OR -$30,000,000 GF RV See Note)

LA HB634

Phases out corporation income and corporation franchise taxes over a 10-year period (OR -$76,000,000 GF RV See Note)

LA HB178

Repeals corporation income and franchise taxes (OR -$79,000,000 GF RV See Note)

Similar Bills

CA SB919

Franchise Investment Law: franchise brokers.

CA AB2238

Franchise Tax Board: membership.

CA AB2672

California Franchise Relations Act.

AZ HB2775

Franchises; relationships; definitions

AZ HB2404

Franchises; regulation

CA AB676

Franchises.

CA AB1580

Digital Infrastructure and Video Competition Act of 2006: franchise renewal.

CA AB2962

Digital Infrastructure and Video Competition Act of 2006: franchise renewal.