2016 Extraordinary Session 1 (Louisiana Session Laws)

AN ACT To amend and reenact R.S. 51:1787(A)(2)(a) and (3) and (B)(3)(c) and (5) and to enact R.S. 51:1787(A)(1)(c), (B)(3)(d), (6), and (7), and (K), relative to the Enterprise Zone Program; to provide for eligibility; to reduce the amount of certain tax credits; to provide for computation of average annual employment; to provide for applicability; to provide for effectiveness; and

AN ACT To amend and reenact R.S. 47:306(A)(3)(a), relative to state sales and use tax; to provide for the amount of dealer compensation for the accounting for and the remittance of taxes to the state; to provide for applicability; to provide for effectiveness; and to provide for related matters

AN ACT To amend and reenact R.S. 47:1675(B) and to enact R.S. 47:1675(H)(1)(d), (e), (f), and (g), relative to refundable tax credits; to provide for the ordering of tax credits and payments; to provide for certain limitations; to provide relative to utilization of transferable tax credits in the Tax Credit Registry; to provide for an effective date; and to provide for related...

AN ACT To amend and reenact R.S. 47:287.86(A) and to repeal the introductory paragraph of R.S. 47:287.86(A) as amended in Section 3 of Act No. 123 of the 2015 Regular Session, relative to the net operating loss deduction for corporate income tax; to limit the amount of the deduction; to provide for applicability; to provide for an effective date; and to provide for related matters

AN ACT To amend and reenact R.S. 26:341(A) and 342, relative to the excise tax on alcoholic beverages; to increase the rate of the excise tax levied on alcoholic beverages; to provide for an effective date; and to provide for related matters

AN ACT To enact R.S. 47:841(B)(7), relative to the tobacco tax; to provide with respect to the rate of the tax levied on cigarettes; to increase the rate of the tax levied on cigarettes; to provide for an effective date; and to provide for related matters

AN ACT To amend and reenact R.S. 47:287.71(B)(6), relative to corporate income tax; to provide for an exclusion from corporate gross income; to increase the amount of the exclusion for certain dividend income; and to provide for related matters

AN ACT To repeal R.S. 47:6039, relative to tax credits; to repeal the Student Assessment for a Valuable Education (SAVE) credit program

AN ACT To appropriate funds and to make and otherwise provide for certain reductions in appropriations from certain sources to be allocated to designated agencies and purposes in specific amounts for the making of supplemental appropriations and reductions for said agencies and purposes for the 2015-2016 Fiscal Year; to provide for an effective date; and to provide for related...

AN ACT To amend and reenact R.S. 39:91(A), the introductory paragraph of (B), and (D), and to enact R.S. 39:91(E), relative to the deposit of certain funds into the state general fund; to provide for the deposit of certain economic damages payments received by the state pursuant to the settlement of the Deepwater Horizon litigation; to provide for an effective date; and to provide...

AN ACT To amend and reenact R.S. 47:93(A) and (B), 241, 287.69, 287.442(B)(1), 300.6(A), and 300.7(A), to enact R.S. 47:55(6), and to repeal R.S. 47:287.79, 287.83, and 287.85, relative to corporation income tax; to provide relative to the deductibility of federal income taxes; to repeal deductibility of federal income taxes paid for purposes of calculating corporate income taxes;...

AN ACT To amend and reenact R.S. 32:8(B) and R.S. 47:1676(E)(1) and to repeal R.S. 47:1676(E)(2) and (3), relative to the elimination of the Debt Recovery Fund; to provide for the elimination of the Debt Recovery Fund; and to provide for related matters

A JOINT RESOLUTION Proposing to amend Article VII, Section 4(A) of the Constitution of Louisiana, relative to income taxation; to provide with respect to the deductibility of federal income taxes paid for purposes of computing state corporate income taxes; to provide for applicability; to provide for an effective date; to provide for submission of the proposed amendment to the...

AN ACT To amend and reenact R.S. 47:287.12, relative to corporation income tax; to provide relative to the rate of the corporation income tax; to provide for applicability; to provide for effectiveness; and to provide for related matters

AN ACT To amend and reenact R.S. 47:843(B) and (C)(3) and 851(B)(4)(b), relative to state excise taxes; to provide relative to the discounts for the reporting and remitting of excise taxes on certain tobacco products; to provide relative to the discount for stamping cigarettes; to reduce the amount of the discounts for the reporting and remitting of excise taxes and the stamping of

AN ACT To amend and reenact R.S. 47:227 and 6034(C)(1)(a)(ii)(bb)(II), (c)(ii), and (d)(ii), and Act No. 125 of the 2015 Regular Session of the Legislature, relative to Sections 7 and 8 of Act No. 125 of the Regular Session of the Legislature; to extend the sunset of reductions to tax credits in Act No. 125 of the 2015 Regular Session of the Legislature; to provide for an effective

AN ACT To amend and reenact R.S. 22:270(A) and 832(A) and (C), relative to insurance premium tax; to provide for a reduction of the tax due in certain circumstances; to provide for the definition of a qualifying Louisiana investment; to provide rates for health maintance organizations; to provide for an effective date; and to provide for related matters

AN ACT To amend and reenact R.S. 47:301(3), (7), (10), (13), (14), (16), (18), and (28) and 318(A), and to enact R.S. 47:321.1, relative to state sales and use tax; to impose a sales and use tax; to provide for the rate and base of the tax; to provide for the disposition of collections; to provide for exceptions and limitations; to provide for effectiveness; and to provide for ...

AN ACT To amend and reenact R.S. 12:1368 and R.S. 47:601(A)(3) and (C)(1), 602(G), and 611 and to enact R.S. 47:601(C)(3) and 602(H), relative to corporate franchise tax; to provide relative to the entities to which the tax applies; to provide for applicability; to provide for certain deductions for taxable capital; to provide for initial payment of the franchise tax; to provide...

AN ACT To amend and reenact R.S. 26:345 and 354(D), relative to state excise taxes; to provide relative to the discounts for the reporting and remitting of excise taxes on certain alcoholic beverages; to reduce the amount of the discounts for accurately reporting and timely remitting certain excise taxes; to provide for an effective date; and to provide for related matters

AN ACT To amend and reenact R.S. 47:301(4)(f) and (6)(a), relative to sales and use tax on hotels; to provide certain definitions for purposes of imposing of the state sales and use tax; to provide for an effective date; and to provide for related matters

AN ACT To amend and reenact R.S. 22:270 and R.S. 47:301(7)(h) and (14)(b)(i)and 331(P) and (Q), to enact R.S. 47:302 (V) ,(W), and (X), 321(L), (M), (N), and (O), and 331(S), (T), and (U), and to repeal Section 4 of Act No. 386 of 1990, relative to state sales and use taxes; to provide with respect to the applicability of certain exclusions and exemptions from the state sales and ...

AN ACT To amend and reenact R.S. 51:2365.1(A)(5) and (7)(a), relative to the definition of a qualified event or qualified major event for purposes of the Major Events Incentive Program; to include a college tournament or championship in the definition of a qualified event or qualified major event; to provide for an effective date; and to provide for related matters

AN ACT To amend and reenact R.S. 47:551, relative to automobile rental tax; to levy an automobile rental tax; to provide for collection and distribution of the tax; to provide for certain definitions; to authorize promulgation of rules; to provide for an effective date; and to provide for related matters

AN ACT To enact R.S. 47:287.82, relative to corporate income tax; to provide with respect to certain corporate deductions; to require that certain deductible items and costs be added-back when computing corporate income tax liability; to provide for certain limitations; to provide for applicability; and to provide for related matters

AN ACT To amend and reenact R.S. 47:287.86(C)(2), relative to the net operating loss deduction; to provide for the order of loss years from which a net operating loss may be carried over; to provide for an effective date; and to provide for related matters

AN ACT To amend and reenact R.S. 51:2455(D)(3) and Section 6 of Act No. 126 of the 2015 Regular Session and to enact Section 7 of Act No. 126 of the 2015 Regular Session, relative to Act No. 126 of the 2015 Regular Session of the Legislature; to change the application filing period for certain tax rebates; to extend the sunset of reductions made in Act No. 126 of the 2015 Regular...

AN ACT To amend and reenact R.S. 47:302(K)(5) and (7)(a) and (U) and to enact R.S. 47:302(V) and (W), relative to sales and use tax; to provide with respect to the collection and remittance of sales and use tax; to provide for the definition of dealer; to provide a method for reporting and remitting taxes by certain dealers; to provide for refunds in certain circumstances; to ...

AN ACT To appropriate funds and to provide for certain reductions in appropriations of the Louisiana Judiciary for Fiscal Year 2015-2016; to provide for an effective date; and to provide for related matters

AN ACT To appropriate funds and to provide for certain reductions in appropriations of the Louisiana Legislature for Fiscal Year 2015-2016; to provide for an effective date; and to provide for related matters