2016 Extraordinary Session 2 (Louisiana Session Laws)
- Act 12, HB 51 – TAX/SALES-USE, STATE: Provides with respect to the effectiveness of certain exclusions and exemptions from state sales and use taxes
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Act 16, HB 2 – CAPITAL OUTLAY: Provides for the comprehensive Capital Outlay budget
AN ACT To provide with respect to the capital outlay budget and the capital outlay program for state government, state institutions, and other public entities; to provide for the designation of projects and improvements; to provide for the financing thereof making appropriations from certain sources; and to provide for related matters
- Act 8, HB 20 – TAX/CORP INCOME: Provides relative to the apportionment ratio for purposes of computing corporate income tax and provides for the sourcing of sales
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Act 15, HB 3 – CAPITAL OUTLAY: Provides for the Omnibus Bond Act
AN ACT To enact the Omnibus Bond Authorization Act of 2016 and to repeal the Act which originated as House Bill No. 3 of the 2016 Regular Session of the Legislature, relative to the implementation of a five-year capital improvement program; to provide for the repeal of certain prior bond authorizations; to provide for new bond authorizations; to provide for authorization and...
- Act 13, HB 53 – TAX: Provides with respect to sales of certain services and tangible personal property at certain publicly owned facilities
- Act 10, HB 29 – REVENUE DEPARTMENT: Provides relative to the calculation of interest on certain overpayments
- Act 1, HB 35 – TAX/INSURANCE PREMIUM: Establishes the annual tax on health maintenance organizations
- Act 11, HB 50 – TAX/INCOME TAX: Reduces the individual income tax deduction for net capital gains
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Act 17, HB 52 – CAPITAL OUTLAY: Provides with respect to the execution and administration of capital outlay appropriations for Fiscal Year 2016-2017
AN ACT To provide relative to the capital outlay appropriations for Fiscal Year 2016-2017; to provide with respect to capital outlay project requests; to require the submission of certain capital outlay project requests; to provide for applicability; to provide for effectiveness
- Act 6, SB 15 – TAX EXEMPTIONS: Provides for an annual reporting requirement by certain nonprofit entities for certain sales tax exemptions
- Act 4, SB 6 – TAX/AD VALOREM: Provides for the carry forward rather than the refund of a certain portion of the tax credit for ad valorem taxes paid on inventory
- Act 7, HB 24 – TAX/INSURANCE PREMIUM: Provides relative to the insurance premium tax credit
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Act 2, HB 47 – TAX/CORP INCOME: Provides with respect to the net operating loss deduction for corporate income tax
AN ACT To amend and reenact Section 5 of Act No. 123 of the 2015 Regular Session of the Legislature and Section 2 of Act No. 6 of the 2016 First Extraordinary Session of the Legislature, relative to corporate income tax; to provide for the net operating loss deduction for corporate income taxes; to provide for applicability and an effective date; and to provide for related matters
- Act 3, HB 27 – TAX/SALES & USE: Provides for the non-taxability of sales or use of raw materials purchased for further processing
- Act 9, HB 25 – TAX/INCOME-CREDIT: Reduces the amount of the income tax credit for the Louisiana Citizens Property Insurance Corporation Assessment and makes the reduction permanent
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Act 14, HB 69 – APPROPRIATIONS/SUPPLEML: Makes supplemental appropriations for Fiscal Year 2016-2017
AN ACT To appropriate funds and to make certain reductions from certain sources to be allocated to designated agencies and purposes in specific amounts and for the making of supplemental appropriations and reductions for said agencies and purposes for Fiscal Year 2016-2017; to provide for an effective date; and to provide for related matters
- Act 5, SB 10 – TAX/AD VALOREM: Provides for the confidentiality of tax records, the definition of manufacturer for purposes of the tax credits for ad valorem taxes paid to local governments, and certain limitations