House Committee on Ways and Means
May 22, 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
SB1
BRET ALLAIN
TAX/FRANCHISE/CORPORATE
- Phases-out the corporate franchise tax. (See Act) (EN -$163,000,000 GF RV See Note)
SB3
BRET ALLAIN
TAX/TAXATION
- Changes the month for the annual determination of the personal income tax and corporate franchise tax automatic rate reductions. (8/1/23) (EN NO IMPACT GF RV See Note)
SB5
BRET ALLAIN
TAX/AD VALOREM
- Provides for alternatives in lieu of payment under protest for challenges to ad valorem tax assessments. (8/1/23) (EN SEE FISC NOTE LF RV See Note)
SB6
BRET ALLAIN
TAX/FRANCHISE/CORPORATE
- Reduces the rate of the Quality Jobs Program project facility expense rebate when certain conditions are met. (1/1/24) (EN SEE FISC NOTE GF RV See Note)
SB8
LUNEAU
TAX/LOCAL
- Provides relative to interest applicable to local sales and use taxes paid under protest. (8/1/23) (EN SEE FISC NOTE LF RV See Note)
SB9
FOIL
TAX/FRANCHISE/CORPORATE
- Exempts certain real estate investment trusts from the corporate franchise tax. (gov sig) (EN DECREASE GF RV See Note)
SB41
MIZELL
TAX/TAXATION
- Establishes a tax credit for certain maternal wellness centers. (8/1/23) (EN -$5,000,000 GF RV See Note)
SB56
CATHEY
TAX EXEMPTIONS
- Reinstates the Second Amendment sales tax holiday. (7/1/23) (EN DECREASE GF RV See Note)
SB61
STINE
TAX/INCOME/PERSONAL
- Creates an individual income tax checkoff for donations for Holden's Hope. (8/1/23) (EN NO IMPACT GF RV See Note)
SB69
FOIL
TAX/TAXATION
- Extends the sunset of the research and development tax credit. (gov sig) (EN -$1,000,000 GF RV See Note)
SB72
BOUIE
BONDS
- Provides relative to the issuance of revenue bonds on behalf of the Department of Public Safety and Corrections. (gov sig) (EN NO IMPACT See Note)
SB75
CONNICK
REVENUE DEPARTMENT
- Provides relative to the assessment of taxes by the Department of Revenue. (8/1/23) (EN NO IMPACT See Note)
SB77
REESE
CAPITAL OUTLAY
- Provides relative to the capital outlay process. (8/1/23) (EN INCREASE LF EX See Note)
SB79
LUNEAU
TAX/TAXATION
- Provides relative to expenditures utilized to claim income and franchise tax credits. (gov sig) (EG SEE FISC NOTE GF RV See Note)
SB89
STINE
TAX/INCOME/PERSONAL
- Provides relative to the net capital gains deduction for individual income tax. (8/1/23) (EN DECREASE GF RV See Note)
SB108
HARRIS
TAX/TAXATION
- Provides relative to the Angel Investor Tax Credit Program. (gov sig) (EN DECREASE GF RV See Note)
SB118
HARRIS
TAX/SALES
- Extends the sunset of the Louisiana Tax Free Shopping Program. (gov sig) (EN DECREASE GF RV See Note)
SB127
DUPLESSIS
TAX/AD VALOREM
- Constitutional amendment to authorize the local governing authority of each parish to provide a limited ad valorem tax exemption for qualified first responders. (2/3 - CA13s1(A)) (EN DECREASE LF RV See Note)
SB132
REESE
CAPITAL OUTLAY
- Provides relative to exemptions to capital outlay procedure. (8/1/23) (EN SEE FISC NOTE See Note)
SB151
REESE
ECONOMIC DEVELOPMENT
- Provides relative to the Louisiana New Markets Jobs Act. (gov sig) (EN -$22,500,000 GF RV See Note)
SB166
JACKSON-ANDREWS
CAPITAL OUTLAY
- Authorizes the division of administration to waive local match requirements for certain non-state entity projects. (gov sig) (EN DECREASE LF EX See Note)
SB183
TALBOT
TAX/INCOME/PERSONAL
- Provides relative to the construction code retrofitting deduction for individual income tax. (gov sig) (EN DECREASE GF RV See Note)
SB197
PEACOCK
TEACHERS
- Provides relative to teacher certification. (gov sig) (EN INCREASE SG EX See Note)
SB227
DUPLESSIS
TAX EXEMPTIONS
- Provides for state and local sales and use taxes on digital art sold in a cultural product district. (gov sig) (EN DECREASE GF RV See Note)
SB228
ABRAHAM
TAX/SALES
- Exempts from state and local sales and use taxes certain tangible personal property and services related to photography and videography services. (gov sig) (RE DECREASE GF RV See Note)
SB230
BRET ALLAIN
TAX/INCOME/PERSONAL
- Modifies the federal income tax deduction for taxpayers impacted by Hurricane Ida. (gov sig) (EN DECREASE GF RV See Note)
OTHER BUSINESS
1. To review and approve the third party convenience fee schedule for certain online transactions pursuant to R.S. 49:316.1 for the Louisiana Department of Revenue
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 19, 2023, will be distributed to the committee members prior to the meeting.