House Committee on Ways and Means
April 25, 2023
Upon Adjournment of the House
Room 6


  BLUE = already considered.   RED = currently being considered.   BLACK = not yet considered.
 **Click on an instrument for additional information.  Click on an author for the author's home page.




 HB153DEVILLIERTAX/AD VALOREM-EXEMPTION - (Constitutional Amendment) Phases-in, over a four year period, a property tax exemption for items constituting business inventory (OR -$444,000,000 LF RV See Note)
 HB241BEAULLIEUTAX/INCOME TAX - Provides for a flat rate for purposes of calculating the income tax for individuals, estates, and trusts (OR +$7,000,000 GF RV See Note)
 HB303IVEYTAX/INCOME TAX - Provides for a flat rate for purposes of calculating income tax for individuals, estates, and trusts and modifies certain income tax deductions and credits (OR +$19,000,000 GF RV See Note)
 HB371IVEYTAX/AD VALOREM-EXEMPTION - To establish the La. Economic Advancement Plan (LEAP) which provides for ad valorem tax exemptions for certain capital investment projects (OR INCREASE GF EX See Note)
 HB382GAROFALOTAX/INCOME TAX - Authorizes establishment of tax-advantaged catastrophe savings accounts to cover losses from damage to taxpayers' primary residences and commercial property (OR DECREASE GF RV See Note)
 HB391FONTENOTTAX/INCOME TAX - Authorizes an individual income tax deduction for property insurance premium costs for taxpayers' primary residences (OR -$5,500,000 GF RV See Note)
 HB428PRESSLYTAX/INCOME TAX - Extends to estates, trusts, and partnerships the flow-through entity income exclusion allowed to individuals (EN DECREASE GF RV See Note)
 HB473IVEYTAX/AD VALOREM-EXEMPTION - (Constitutional Amendment) Establishes certain property tax exemptions for capital investment projects (OR DECREASE LF RV See Note)
 HB502MCFARLANDTAX/SALES & USE - Modifies the definition of the term commercial farmer by removing certain reporting requirements (EN SEE FISC NOTE SG RV See Note)



Any person who does not feel comfortable giving testimony in person may submit a prepared statement in accordance with House Rule 14.33 in lieu of appearing before the committee:

A. Any interested person or any committee member may file with the committee a prepared statement concerning a specific instrument or matter under consideration by the committee or concerning any matter within the committee's scope of authority, and the committee records shall reflect receipt of such statement and the date and time thereof.

B. Any person who files a prepared statement which contains data or statistical information shall include in such prepared statement sufficient information to identify the source of the data or statistical information. For the purposes of this Paragraph, the term "source" shall mean a publication, website, person, or other source from which the data or statistical information contained in the prepared statement was obtained by the person or persons who prepared the statement.

NOTE: Statements emailed to and received prior to noon on Monday, April 24, 2023, will be distributed to the committee members prior to the meeting.