House Committee on Ways and Means
April 16, 2019
9:00 a.m.
Room 6

Adjourned
 




  BLUE = already considered.   RED = currently being considered.   BLACK = not yet considered.
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CALL TO ORDER

ROLL CALL

DISCUSSION OF LEGISLATION
 HB58HORTONTAX/SALES-USE-EXEMPT - Provides for the effectiveness of certain sales and use tax holidays (OR -$4,800,000 GF RV See Note)
 HB72BACALALEGISLATIVE AUDITOR - Authorizes the legislative auditor to access data from the Department of Revenue for the purpose of auditing state-operated or state-administered programs (RE INCREASE SG EX See Note)
 HB60MORRISTAX/SALES-USE-EXEMPT - Provides for the effectiveness of certain sales and use tax holidays (RE1 -$4,900,000 GF RV See Note)
 HB83HARRISTAX CREDITS - Extends the sunset of the tax credit for rehabilitation of historic structures to January 1, 2026, and limits the maximum amount of credits awarded in a calendar year (RE1 DECREASE GF RV See Note)
 HB88MARCELLETAX/SALES-USE-EXEMPT - Provides for the effectiveness of certain sales and use tax holidays (OR -$4,300,000 GF RV See Note)
 HB90MOSSTAX/TAX REBATES - Establishes "The Angela Downs Act" which authorizes a state sales tax rebate for purchases of motor vehicles with certain modifications related to orthopedic disabilities" (EN -$60,000 GF RV See Note)
 HB200JEFFERSONTAX/SALES-USE-EXEMPT - Expands the state and local sales and use tax exclusion for certain funeral-related goods and services (OR DECREASE GF RV See Note)
 HB209DAVISTAX EXEMPTIONS - Authorizes a sales and use tax exemption for new automobiles, aircraft, boats, vessels or other water craft used as demonstrators (EN NO IMPACT GF RV See Note)
 HB265DEVILLIERREVENUE/TAXATION DEPT - Authorizes the payment of refunds for the overpayment of taxes as a result of an unconstitutional law, invalid rule, or misinterpretation of a law, rule, or regulation (RE DECREASE GF RV See Note)
 HB274GARY CARTERTAX CREDITS - Establishes a tax credit pilot program for certain Louisiana-based manufacturing industries (RE1 -$1,000,000 GF RV See Note)
 HB280MCFARLANDTAX CREDITS - Authorizes an income tax credit for certain primary care physician assistants (RE -$60,000 GF RV See Note)
 HB331LEGERTAX CREDITS - Authorizes an additional base investment tax credit for resident copyrighted sound recordings (EN NO IMPACT GF RV See Note)
 HB450IVEYTAX/SALES-USE-EXEMPT - Provides with respect to sales and use tax exemption holidays (OR -$6,400,000 GF RV See Note)
 HB460TALBOTTAX CREDITS - Establishes an income and corporate franchise tax credit for purchase and installation of surveillance cameras in certain commercial vehicles (EG DECREASE GF RV See Note)
 HB466DAVISPROPERTY/RIGHTS - Provides relative to notice requirements for property that is subject to tax sales (REC SEE FISC NOTE LF EX)
 HB472GLOVERTAX CREDITS - Provides an additional motion picture tax credit for eligible expenditures incurred on productions produced at certain facilities (OR NO IMPACT GF RV See Note)
 HB480DAVISTAX CREDITS - Extends the sunset of the research and development tax credit (EG -$1,000,000 GF RV See Note)
 HB485JAMESTAX/EXCISE - Authorizes the levy of an excise tax on cannabis (EG SEE FISC NOTE GF RV See Note)
 HB494ABRAMSONTAX/SALES & USE - Provides relative to the determination of where sales and use taxes are due on purchases of certain raw materials converted into asphaltic concrete (EN SEE FISC NOTE LF RV See Note)
 HB495ABRAMSONTAX/GAMING - Levies a state tax on the net gaming proceeds of fantasy sports contests, dedicates the avails of the tax, and authorizes a fee for issuance of certain licenses or permits (EG +$346,500 GF EX See Note)
 HB498ABRAMSONTAX/GAMING - Levies a state tax on the net gaming proceeds of sports wagering, dedicates the avails of the tax, and provides for a fee (EG +$1,225,000 GF EX See Note)
 HB500ABRAMSONTAX/GAMING - Levies a state tax on the net proceeds of fantasy sports contests and sports wagering gaming, dedicates the avails of the taxes, and provides for fees (OR +$823,500 GF EX See Note)
 HB507ABRAMSONTAX - Levies a 7% tax on the gross sales of therapeutic marijuana and dedicates the avails into the Community and Family Support System Fund (RE1 INCREASE SD RV See Note)
 HB513JORDANTAX/EXCISE - Repeals the marijuana tax levied on certain dealers and repeals provisions related to tax stamps which evidence payment of the tax (EG NO IMPACT GF RV See Note)
 HB549JEFFERSONTAX - Adds structures located in opportunity zones to the property eligible to participate in the Restoration Tax Abatement program (OR SEE FISC NOTE LF RV)
 HB555STOKESTAX/SALES & USE - Provides with respect to the exclusions and exemptions applicable to sales and use tax
 HB559DEVILLIERTAX APPEALS/BOARD - Provides for a collection due process for levy or seizure by the Board of Tax Appeals (OR +$5,100,000 GF EX See Note)
 HB560ABRAMSONTAX/EXCISE - Authorizes the imposition of tax on industrial hemp-derived CBD products (EN +$610,000 GF EX See Note)

OTHER BUSINESS

ANNOUNCEMENTS