2016 Extraordinary Session 2 (Louisiana Session Laws)

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

AN ACT To amend and reenact R.S. 47:6025(A)(1), relative to income tax credits; to provide for the Louisiana Citizens Property Insurance Corporation assessment tax credit; to reduce the amount of the credit; to repeal the sunset of the reduction in the amount of the credit; to provide for effectiveness; and to provide for related matters

AN ACT To amend and reenact R.S. 47:302(X)(introductory paragraph) and to enact R.S. 47:302(AA) and 321.1(F)(66), relative to state sales and use taxes; to provide with respect to the effectiveness of exemptions and exclusions for sales of certain tangible personal property and services; to provide for effectiveness; and to provide for related matters

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...

AN ACT To amend and reenact R.S. 47:115(A)(3) and (C) and 1624 and to repeal R.S. 47:287.657, 617, and 1624.1, relative to the payment of interest on certain overpayments; to provide for the calculation of interest on certain overpayments; to provide for the authority of the secretary of the Department of Revenue to pay interest on overpayments; to provide for certain limitations ...

AN ACT To amend and reenact R.S. 47:6006(B), relative to refundable tax credits; to limit the refundability of the tax credit for ad valorem taxes paid on certain inventory; to provide for applicability; to provide for an effective date; and to provide for related matters

AN ACT To amend and reenact R.S. 22:832(A)(3) and to enact R.S. 22:832(C)(6) and (F), relative to the insurance premium tax; to exempt health maintenance organizations from the reduction of the tax due made in Act No. 10 of the 2016 First Extraordinary Session; to provide for qualifying Louisiana investments of health maintenance organizations; to provide for effectiveness; and to...

AN ACT To amend and reenact R.S. 39:467 and 468, relative to sales of certain services and tangible personal property at public and other facilities; to provide for the collection and use of certain state and local sales and use tax revenues; to provide for exemptions from certain taxes; to provide for applicability and effectiveness of exemptions; to provide for effectiveness; and

AN ACT To amend and reenact R.S. 22:842 and to repeal R.S. 22:270, relative to the annual tax on health maintenance organizations; to establish the rate of the annual minimum tax; to provide for applicability; and to provide for related matters

AN ACT To enact R.S. 47:306.4, relative to state sales and use tax exemptions; to provide for an annual reporting requirement for certain transactions involving sales by certain nonprofit entities; to provide for an effective date; and to provide for related matters

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

AN ACT To amend and reenact R.S. 47:293(9)(a)(xvii), relative to individual income tax; to provide for certain deductions for purposes of calculating individual income tax liability; to reduce the deduction for certain net capital gains; to provide for an effective date; and to provide for related matters

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

AN ACT To amend and reenact R.S. 47:287.95(A), (C)(1), (D), and (F)(2)(b) and to enact R.S. 47:287.95(E), (L), and (M), relative to corporate income tax; to provide for the calculation of apportionment income for certain businesses; to provide for the weighing of certain ratios in the calculation of Louisiana income; to provide for the sourcing of certain sales; to provide for ...

AN ACT To amend and reenact R.S. 47:301(introductory paragraph) and (10)(c)(i)(aa), relative to sales and use taxes; to provide with respect to the taxability of sales of certain materials for further processing; to authorize credits under certain circumstances; to provide for definitions; to provide for legislative intent; to provide for effectiveness and applicability; and to...

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

AN ACT To amend and reenact R.S. 47:2327 and 6006(C)(3) and to enact R.S. 47:6006(B)(3), relative to the ad valorem tax on inventories and related income tax credits; to provide with regard to the confidentiality of tax records; to provide with regard to the definition of manufacturer for the purpose of tax credits for local inventory taxes paid; to provide for certain limitations;