House Committee on Ways and Means
May 8, 2023
9:00 a.m.
Room 6
Adjourned
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.
CALL TO ORDER
ROLL CALL
DISCUSSION OF LEGISLATION
HB408
WILLARD
TAX CREDITS
- Exempts certain research and development tax credit recipients from detailed examinations by the Department of Economic Development (EN SEE FISC NOTE GF EX See Note)
HB518
CORMIER
TAX/INCOME TAX
- Provides for establishment of substantial nexus for purposes of income tax administration (OR SEE FISC NOTE GF RV)
HB619
MANDIE LANDRY
TAX/SALES & USE
- Provides for applicability of sales tax to sales of admissions to certain museums (EN INCREASE GF RV See Note)
HB620
FREIBERG
TAX
- Levies a tax on retail sales of cannabis and dedicates revenues derived from the tax (OR SEE FISC NOTE GF RV)
HB629
BEAULLIEU
TAX/SALES-USE, LOCAL-EXEM
- Exempts from local sales and use taxes certain prescription drugs administered by topical system in medical clinics (EN DECREASE LF RV See Note)
HB631
NELSON
TAX/CORP INCOME
- Provides with respect to the sourcing of sales for purposes of calculating Louisiana income (EN SEE FISC NOTE GF RV See Note)
HCR55
FIRMENT
CONGRESS
- Memorializes congress to pass legislation allowing for tax-advantaged catastrophe savings accounts (EN NO IMPACT See Note)
HR75
BOURRIAQUE
TAX/PROPERTY
- Requests a study concerning the process for taxpayer appeals of property assessments at the parish level (EN NO IMPACT See Note)
OTHER BUSINESS
ANNOUNCEMENTS
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 hwmc@legis.la.gov and received prior to noon on Friday, May 5, 2023, will be distributed to the committee members prior to the meeting.