By Harris, DeVille & Associates
The Louisiana Legislature convened on April 12 for its Regular Session and adjourned at 6 PM on June 10. The primary goal of the special session was to pass a state budget, which is constitutionally required to be done by the end of the fiscal year (June 30); they pulled it off under the wire. Going into the session, the priority of the Legislature emerged as fiscal and tax reform. The governor committed to supporting said reforms if they remained revenue neutral. The impetus for reform has been on “broadening the base and lowering the rates” while reducing deductions.
The Revenue Estimating Conference, the group tasked with determining how much money the state has to spend, increased the forecast for the current year by $357 million and next year’s by $320 million. Federal relief, not jobs, is driving spending growth, and enhanced federal unemployment benefits could be a minor reason it is getting harder for businesses to rehire people. The state is seeing a small bump from rising oil prices despite declining production. Economists anticipate a return to pre-COVID “norms” by late 2022 or early 2023.
Additional federal and state money and the early passage of a budget, likely means there will not be a special session to allocate the federal money. There will, however, be a special legislative session on redistricting, likely toward the end of the calendar year.
The major pieces of legislation dealing with tax reform are HBs 292 and 278, and SBs 161 and 159, which constitute a “tax swap” dealing with individual and corporate income and franchise taxes. SB 159 is a constitutional amendment, which will go to a vote of the people October 9. Both corporations and individuals would be assessed at lower income rates but lose the deduction for federal income taxes paid on state income tax returns. Those bills are tied together, meaning a gubernatorial veto or the failure of one of the constitutional amendments would kill the entire package. The individual tax brackets would change from 2 percent to 1.85 percent on the first $12,500 of net income, from 4 percent to 3.5 percent on the next $37,500 and from 6 percent to 4.25 percent on net income in excess of $50,000, and set the rates in statute, meaning the Legislature can change them in the future.
The five different corporate tax rates would be reduced to three brackets, which would drop from a high of 8 percent to 7.5 percent on income above $150,000 and to lower rates at lower income levels. The corporation franchise tax rate will be reduced from $3/$1,000 on taxable capital above $300,000 to 2.75 percent beginning in 2023 and extends the suspension of the tax on the first $300,000 of taxable capital for small businesses (a corporation with less than $1 million in taxable capital) until that time. When combined, these measures are intended to increase economic development in the state.
All constitutional amendments are scheduled to be on the ballot for the October 9 election, which also will have some local elections, the biggest draw of which will be for mayor of New Orleans.
Following is some legislation of interest (click links for full bill information):
HB 1 by Rep. Zee Zeringue, R-Houma
This is the standard state operating budget for Fiscal Year 2020-2021, which begins on July 1 and must be passed by the Legislature by June 30.
Status: Signed by the governor with line-item vetoes
HB 12 (Act 3) by Rep. Malinda White, D-Bogalusa
This bill creates an individual income tax checkoff for the Sexual Trauma Awareness and Response organization.
Status: Signed by the governor
HB 26 by Rep. Danny McCormick, R-Oil City
This bill changes the value required for crude oil produced from stripper wells to be exempt from severance tax from $75 to $35.
Status: Awaiting signature of the governor
HB 26 by Rep. Danny McCormick, R-Oil City
This bill changes the value required for crude oil produced from stripper wells to be exempt from severance tax from $75 to $35.
Status: Awaiting signature of the governor
HB 27 (Act 4) by Rep. Greg Miller, R-Norco
This bill repeals certain adjudication, reporting and notice requirements applicable to certain licensing boards and commissions. It lessens the number of mandates of reports from various boards and commissions.
Status: Signed by the governor
HB 32 (Act 5) by Rep. Larry Selders, D-Baton Rouge
This bill increases the total number of credits that may be earned by an offender upon earning a bachelor’s degree or master’s degree.
Status: Signed by the governor
HB 38 by Rep. Rick Edmonds, R-Baton Rouge
This bill provides for school board information to be accessible on the Louisiana Fiscal Transparency Website known as the Louisiana Checkbook.
Status: Awaiting signature of the governor
HB 42 by Rep. Paula Davis, R-Baton Rouge
The bill requires public postsecondary education institutions to provide enrolled students who take out education loans with information concerning these loans.
Status: Awaiting signature of the governor
HB 46 by Rep. Ted James, D-Baton Rouge
This bill changes the amount of days within which an indictment or bill of information shall be filed from 45 to 30 if the defendant is being held for a misdemeanor.
Status: Awaiting signature of the governor
HB 50 (Act 7) by Rep. John Stefanski, R-Crowley
This bill provides a state and local sales and use tax exemption for leases or rentals of any items of tangible personal property by a short-term equipment rental dealer for the purpose of re-lease or re-rental.
Status: Signed by the governor
HB 65 (Act 8) by Rep. Michael Echols, R-Monroe
This bill provides relative to mandatory audits of title insurance producers by title insurers.
Status: Signed by the governor
HB 77 (Act 61) by Rep. Joe Marino, I-Gretna
This bill authorizes the court, after a defendant’s fourth or subsequent conviction of a noncapital felony, to suspend the imposition or execution of a sentence upon consent of the district attorney.
Status: Signed by the governor
HB 85 by Rep. Scott McKnight, R-Baton Rouge
This bill establishes the Steve Carter Literacy Program for public school students in kindergarten through third grade who reads below grade level or at risk for reading difficulties according to a literacy assessment, fourth and fifth grade students who scored below master in language arts on the state assessment the prior year or a student in these grades recommended by an English teacher. The program provides for payments up to $1,000 per student per school year for eligible services.
Status: Awaiting signature of the governor
HB 94 (Act 62) by Rep. Bryan Fontenot, R-Thibodaux
This bill extends the current authority for additional fees levied by the Louisiana Tax Commission for the assessment of certain properties.
Status: Signed by the governor
HB 119 by Rep. Jason Hughes, D-New Orleans
This bill adds a new student member to the Advisory Council on Historically Black Colleges and Universities who is serving as student body president of an HBCU and who is annually selected by the other HBCU student body presidents.
Status: Awaiting signature of the governor
HB 146 by Rep. Stephanie Hilferty, R-Metairie
This bill establishes an income tax credit following the delivery of a stillborn child.
Status: Awaiting signature of the governor
HB 154 by Rep. Zeringue
This is a constitutional amendment that provides relative to the maximum amount of monies in certain funds that may be invested in stocks; it changes the maximum amount of investment in stocks from 35 percent to 65 percent of monies in the Permanent Trust Fund, the Millennium Trust Fund, the Artificial Reef Development Fund and the Lifetime License Endowment Trust Fund.
Status: Passed, goes to a vote of the people
HB 176 by Rep. Francis Thompson, D-Delhi
This bill provides relative to the assessment of late fees and penalties relative to certain reports and financial disclosure statements required to be filed with the Board of Ethics. It makes the assessment of Tier 1-3 personal financial disclosure penalties optional and reduces the penalties for Tier 3 filers from $50 to $25 per day and reduces the maximum from $1,500 to $500. Tier 3 candidates represent districts of fewer than 5,000 voters.
Status: Awaiting signature of the governor
HB 179 (Act 14) by Rep. Gabe Firment, R-Pollack
This bill provides relative to requirements for officers and directors of domestic regulated entities. Those officers can submit a request to the commissioner of insurance for a letter of no objection to ensure sufficient competence, experience and integrity to protect the interest of policyholders and the public.
Status: Signed by the governor
HB 197 by Rep. Chuck Owens, R-Rosepine
This bill requires a professional or occupational licensing board to issue a license, certification, permit pending normal license or registration to an applicant who is a dependent of a healthcare professional if the healthcare professional has relocated to and established his legal residence and is providing licensed services in Louisiana.
Status: Awaiting signature of the governor
HB 199 by Rep. Clay Schexnayder, R-Gonzales
This constitutional amendment creates the State and Local Streamlined Sales and Use Tax Commission.
Status: Passed, goes to a vote of the people
HB 200 by Rep. Tony Bacala, R-Prairieville
This bill exempts military survivor benefit plan payments from state individual income tax.
Status: Awaiting signature of the governor
HB 211 by Rep. Mark Wright, R-Covington
The bill authorizes appeals to the Board of Elementary and Secondary Education by parents of students who are denied enrollment into their public school of choice.
Status: Awaiting signature of the governor
HB 220 by Rep. Greg Miller
This bill provides a specified time period after judicial determination for a public works contract to be awarded. Only the public entity may take a suspensive appeal; the bill prohibits an awarded bidder from agreeing to relinquish or to compromise its award status in favor of another bidder.
Status: Awaiting the signature of the governor
HB 232 (Act 124) by Rep. Marino
This bill removes the restriction that discharge and dismissal of prosecution relative to misdemeanor convictions may occur only once with respect to any person during a five-year period.
Status: Signed by the governor
HB 248 (Act 125) by Rep. Ted James, D-Baton Rouge
This bill provides that when the court places a defendant on unsupervised probation, it shall order a condition of probation a monthly fee of not more than one dollar to DPSC or the probation office.
Status: Signed by the governor
HB 256 by Rep. Phillip Tarver, R-Lake Charles
This bill provides for payroll deductions for teachers and other school employees for organization dues. It repeals the exemption for school boards operating under the terms of a collective bargaining agreement applicable to teachers employed by the board.
Status: Signed by the president of the Senate
HB 264 by Rep. Alan Seabaugh, R-Shreveport
This bill provides for the advertisement for sheriff sales; if a judicial sale of immovable property is rescheduled, the notice of sale of property will only be published once.
Status: Awaiting signature of the governor
HB 271 by Rep. Denise Marcelle, D-Baton Rouge
This bill authorizes DPSC to create the Transitional Residential Pilot Program for female offenders, subject to the availability of funds and appropriate resources.
Status: Awaiting signature of the governor
HB 278 by Rep. Bishop
This bill reduces the tax rates for the purpose of calculating individual income tax liability and eliminates and modifies certain tax deductions.
Status: Awaiting signature of the governor
HB 280 by Rep. Rick Edmonds, R-Baton Rouge
The bill revises eligibility criteria for school participation in the Student Scholarships for Educational Excellence Program and removes the program enrollment cap applicable to certain schools.
Status: Awaiting signature of the governor
HB 284 by Rep. John Illg, R-River Ridge
This bill provides relative to securities financing. It requires indemnification for losses resulting from the insolvency of a borrower and lowers the amount of cash collateral that must be maintained from 102 to 100 percent of the value of securities lent plus accrued interest.
Status: Awaiting signature of the governor
HB 289 by Rep. Jack McFarland, R-Jonesboro
This bill establishes an income and corporate franchise tax credit for Class II and Class III railroads.
Status: Awaiting signature of the governor
HB 292 by Rep. Riser
This bill repeals the income tax deduction for federal income taxes paid for purposes of calculating corporation income tax.
Status: Awaiting signature of the governor
HB 295 by Rep. Seabaugh
This bill provides relative to immovable property in successions. It removes the provision requiring the deceased not to leave immovable property.
Status: Awaiting signature of the governor
HB 301 by Rep. Mandie Landry, D-New Orleans
The bill establishes an income tax credit for certain funeral and burial expenses for certain pregnancy-related deaths.
Status: Awaiting signature of the governor
HB 304 by Rep. Rodney Lyons, D-Harvey
This bill requires BESE to coordinate and report data relative to early childhood care and education and to consider this data when allocating certain funding. It also requires the creation of a program for providing instructional materials for home use.
Status: Awaiting signature of the governor
HB 307 (Act 24) by Rep. Rodney Schamerhorn, R-Hornbeck
This bill repeals the reporting requirement of providers of notary examination preparatory education and instruction study courses.
Status: Signed by the governor
HB 322 by Rep. Aimee Freeman, D-New Orleans
The bill provides for the continued sharing of limited student information for the purpose of administering certain federal food assistance programs; it expands the use of that information for summer electronic benefits transfer programs.
Status: Awaiting signature of the governor
HB 348 by Rep. Mary Dubuisson, R-Slidell
This bill provides relative to procedures for sheriffs’ series of property. The sheriff is required to read the advertisement sufficiently enough to provide notice to the public of the property being offered for sale.
Status: Awaiting signature of the governor
HB 362 by Rep. Joe Orgeron, R- Cut Off
This bill creates an individual income tax checkoff for the LSU Agricultural Center Grant Walker Educational Center.
Status: Awaiting signature of the governor
HB 380 by Rep. Rodney Lyons, D-Harvey
This bill provides relative to employees’ compensation rate as related to unemployment compensation. It applies the allowable 10 percent reduction in contributions only to employees with a positive reserve ratio.
Status: Awaiting signature of the governor
HB 394 by Rep. Neil Riser, R-Columbia
This bill requires public postsecondary education institutions to post reports relative to campus security policies and campus crime statistics on their websites.
Status: Awaiting signature of the governor
HB 398 by Rep. Rhonda Butler, R-Ville Platte
This bill creates an occupational licensing board review program within the office of the attorney general; boards and board members are not liable under federal antitrust laws.
Status: Awaiting signature of the governor
HB 400 (Act 27) by Rep. Jean-Paul Coussan, R-Lafayette
This bill deals with the partition of co-owned property and gives it priority status by the court. Among other provisions, it allows an absentee or non-consenting co-owner to be represented by a court-appointed representative.
Status: Signed by the governor
HB 409 by Rep. Freeman
This bill expands reporting and training requirements for “power-based abuse” (domestic abuse, sexual assault, sexual harassment and stalking) at public postsecondary education institutions.
Status: Awaiting signature of the governor
HB 415 by Rep. Randal Gaines, D-LaPlace
The bill authorizes tourist commissions to create tourism recovery and improvement districts upon the written petition of the owners or authorized representatives of businesses.
Status: Awaiting signature of the governor
HB 421 by Rep. Julie Emerson, R-Carencro
The bill authorizes the establishment of learning pods as extensions of public schools for the purpose of small group instruction.
Status: Awaiting signature of the governor
HB 424 by Rep. McFarland
This bill establishes an individual income tax deduction for taxpayers who adopt a child from foster care.
Status: Awaiting signature of the governor
HB 445 by Rep. Ryan Bourriaque, R-Abbeville
This bill changes the sound recording investor tax credit into a refundable tax credit.
Status: Awaiting signature of the governor
HB 451 (Act 30) by Rep. Paula Davis, R-Baton Rouge
This bill provides for discounts and insurance rate reductions for residential and commercial buildings built or retrofitted to reduce the threat of loss due to windstorm events.
Status: Signed by the governor
HB 459 by Rep. Barbara Frieberg, R-Baton Rouge
This bill provides relative to the reporting and sharing of occupational and employment information. It requires an employer to report occupational information to the Louisiana Workforce Commission to include Standard Occupational Classification codes and job titles of each employee.
Status: Awaiting signature of the governor
HB 462 (Act 32) by Rep. Mike Huval, R-Breaux Bridge
The bill expands the imposition of a tax of 0.485 percent on the gross premium of surplus lines of insurance for Louisiana home state policyholders. The tax will be expanded to insurance placed through and directly by Louisiana licensed surplus lines brokers and unauthorized insurers regardless of the covered property, risk or exposure.
Status: Signed by the governor
HB 487 by Rep. Echols
This constitutional amendment provides relative to deficit avoidance procedures. It increases allowable reductions to statutory deductions and constitutionally protected funds from 5 to 20 percent when there is a projected budget deficit.
Status: Passed, goes to a vote of the people
HB 502 (Act 76) by Rep. Stefanski
This bill provides relative to dealer warranty compensation. It disallows any manufacturer, distributor, wholesaler, factory branch or distributor branch from paying a dealer an amount of money for warranty work that is less than what would be charged by the dealer to the retail customer of the deal for non-warranty of like kind.
Status: Signed by the governor
HB 514 by Rep. Tanner Magee, R-Houma
This bill was originally only a 4.45 percent sales tax on medical marijuana; it changed several times in conference committee and finally landed in a version to include the provision that 30 percent of sales tax revenue from vehicle sales will gradually transfer from the state general fund to transportation needs; in 2024, 60 percent of those monies will be put in the Construction Subfund of the Transportation Trust Fund. Seventy-five percent of proceeds will go toward mega-projects, and 25 percent will go toward preservation projects in the highway priority program. The move is anticipated to boost infrastructure funding by $300 million annually, as the vehicle sales tax generates about $500 million per year.
Status: Awaiting signature of the governor
HB 545 by Rep. Hughes
The bill authorizes the use of monies in the State Highway Improvement Fund to compensate a parish or municipal governing authority for the acceptance of ownership of any road on the state highway system that is not a part of the federal system.
Status: Awaiting signature of the governor
HB 562 by Rep. Bourriaque
This bill provides relative to the Louisiana Uniform Local Sales Tax Board and the Louisiana Sales and Use Tax Commission for Remote Sellers. It makes changes to the membership and employee status of the Board of Tax Appeals and to the procedures for payment of certain judgments against the state.
Status: Awaiting signature of the governor
HB 572 by Rep. Malinda White, D-Bogalusa
This bill adds hydrogen, nitrogen, ammonia, compressed air and noble gases to the list of substances under the Carbon Dioxide Geologic Storage Trust Fund that can be stored in underground reservoirs and salt domes and changes the amount of certain fees the commissioner is authorized to levy.
Status: Awaiting signature of the governor
HB 573 by Rep. Stefanski
This bill allows ad valorem tax issue appeals handled by the Louisiana Tax Commission to subsequently be appealed to the Louisiana Board of Tax Appeals. It allows a legality challenge for petition for recovery of a tax paid under protest to be considered by the board as a full legal remedy and right of action for adjudication. Industry worked to put the bill in a posture so as not to overturn a recent court victory on the subject.
Status: Awaiting signature of the governor
HB 576 by Rep. Larry Frieman, R-Abita Springs
This bill provides relative to reserves for insurers.
Status: Awaiting signature of the governor
HB 585 by Rep. Brett Geymann, R-Lake Charles
This bill provides relative to homeowners’ insurance claims settlement practices. It requires an insurer to issue a copy of the field adjuster report relative to the property damage claim to the insured within 15 days of request.
Status: Awaiting signature of the governor
HB 591 by Rep. Firment
This bill provides for certain claims settlement practices. It allows a deduction for depreciation and says insurers cannot require repairs be made by a particular preferred or recommended vendor or contractor.
Status: Awaiting signature of the governor
HB 607 by Rep. Daryl Deshotel, R-Marksville
This bill requires the Joint Legislative Committee on Technology and Cybersecurity to examine and consider possible regulatory structures for network installers and cybersecurity providers.
Status: Awaiting signature of the governor
HB 618 by Rep. Dustin Miller, D-Opelousas
The bill expands the definition of “fiscal intermediary services” to include electronic visit verification, third-party liability, financial management, provider management system, care management, healthcare claims and encounter processing, payment integrity, data, warehousing and pharmacy benefit management.
Status: Awaiting signature of the governor
HB 622 by Rep. Francis Thompson, D-Delhi
This bill expands the state office of rural development and creates the “Rural Development Fund” and program.
Status: Awaiting signature of the governor
HB 635 by Rep. Cedric Glover, D-Shreveport
This bill provides that a course in African American History shall satisfy certain requirements relative to qualification for TOPS awards.
Status: Awaiting signature of the governor
HB 639 by Rep. Zeringue
This bill provides relative to infrastructure funding. It creates the Matching Assistance and Grants for Infrastructure and Construction Fund and the Hurricane and Storm Damage Risk Reduction System Repayment Fund to provide funding for state infrastructure programs and expenditures.
Status: Awaiting signature of the governor
HB 640 by Rep. Schexnayder
The bill authorizes licenses to possess, store, trim, dry and cure industrial hemp and exempts commercial feed.
Status: Awaiting signature of the governor
HB 642 by Rep. Schexnayder
This bill provides for the disbursement of monies received from the American Rescue Plan Act of 2021. It directs:
$300 million to the Louisiana Water Sector Fund;
$90 million to the Granting Unserved Municipalities Broadband Opportunities Fund;
$14.5 million to the Louisiana Main Street Recovery Rescue Plan Fund ($10 million to Louisiana Loggers Relief Fund and $4.5 million to Louisiana Save Our Screens Fund);
$10 million to the Louisiana Small Business and Nonprofit Assistance Fund;
$50 million to the Louisiana Port Relief Fund;
$77.5 million to the Louisiana Tourism Revival Fund;
$30 million to the Southwest Louisiana Hurricane Recovery Fund;
$35 million to the Capital Outlay Relief Fund;
$15 million to the Legislative Capitol Technology Enhancement Fund;
$563 million to the Construction Subfund of the Transportation Trust Fund;
$10 million to the Major Events Fund; and
$5 million to the HERO Fund.
Status: Awaiting signature of the governor
HB 648 by Rep. Deshotel
This bill establishes the “Granting Unserved Municipalities Broadband Opportunities” program to allow municipalities to expand broadband services.
Status: Awaiting signature of the governor
HB 652 by Rep. Glover
This bill reduces the criminal penalties for the conviction of marijuana when the offender is in possession of 14 grams or less.
Status: Signed by the governor
HB 678 by Rep. Royce Duplessis, D-New Orleans
This bill provides for the Louisiana work opportunity tax credit.
Status: Awaiting signature of the governor
HB 680 by Rep. Jason Hughes, D-New Orleans
This bill establishes the Louisiana Youth Jobs Tax Credit Program.
Status: Awaiting signature of the governor
HB 711 by Rep. Ray Garofalo, R-Belle Chasse
This bill deals with the sharing of student data; it adds race and ethnicity to the information that can collected and shared and authorizes the disclosure of information to the Board of Regents.
Status: Awaiting signature of the governor
HCR 39 by Rep. Buddy Mincey, R-Denham Springs
The resolution creates the Teacher Recruitment, Recovery and Retention Task Force to study strategies and best procedures by which the state and individual school districts can secure a stronger educator workforce.
Status: Enrolled
HCR 40 by Rep. Schexnayder
This resolution directs the Department of Economic Development to suspend certain tax incentives, subsidies and other public financial support for certain utility scale solar projects.
Status: Enrolled
HCR 92 by Rep. Davis
This resolution requests the Louisiana State Law Institute to study provisions of law on partition of community property.
Status: Passed the Senate
HCR 97 by Rep. Fred Jones, D-Monroe
The resolution requests the Voice of the Experienced, the La. Parole Project, the Promise of Justice Initiative, La. Survivors for Reform, and the Parole and Re-entry Clinic at La. State University Paul M. Hebert Law Center to study the history of parole in La., applicable case law, and any relevant practices, and to submit a report to the La. Legislature.
Status: Enrolled
HCR 98 by Rep. Beaullieu
This resolution expresses the opposition of the Louisiana Legislature to a disproportionate increase in the tax burden on natural gas, oil and fuel industries.
Status: Enrolled
HCR 108 by Rep. Raymond Crews, R-Bossier City
This resolution directs Louisiana Economic Development to study and analyze the cyber industry in the state.
Status: Enrolled
HR 50 by Rep. Royce Duplessis, D-New Orleans
This resolution requests the legislative auditor to conduct an audit on the use of all forms of solitary confinement in juvenile facilities and to submit a report to the Juvenile Justice Reform Act Implementation Commission.
Status: Enrolled
HR 51 by Rep. Duplessis
The resolution requests the convening of a commission to study the efficacy of the current eligibility requirements and recommendation and review processes for compassionate release, medical parole and medical treatment furlough.
Status: Enrolled
HR 68 by Rep. Matthew Willard, D-New Orleans
This resolution requests that any federal funds from the American Rescue Plan Act for the State Small Business Credit Initiative by deployed by LED for certain state seed capital programs to provide for investment capital.
Status: Enrolled
SB 4 by Sen. Ed Price, D-Gonzales
This bill eliminates certain aggregate campaign contribution limitations. It is a transparency measure for campaign finance to eliminate the aggregate limits on donations given to candidates by political action committees.
Status: Awaiting signature of the governor
SB 5 (Act 52) by Sen. Franklin Foil, R-Baton Rouge
This bill excludes amounts deposited into certain education savings accounts for tuition expenses for elementary secondary schools from state income tax.
Status: Signed by the governor
SB 6 (Act 53) by Sen. Stewart Cathey, R-Shreveport
This bill exempts purchases of utilities used by commercial farmers for on-farm storage from state sales and use tax.
Status: Signed by the governor
SB 8 by Sen. Barrow Peacock, R-Shreveport
This bill accelerates the sunset date for the tax credit for the conversion of alternative fuel vehicles.
Status: Awaiting signature of the governor
SB 10 by Sen. Cleo Fields, D-Baton Rouge
This bill requires full-day kindergarten attendance for children five years of age on or before September 30 and passage of a readiness assessment prior to entering first grade.
Status: Awaiting signature of the governor
SB 11 (Act 54) by Sen. Kirk Talbot, R-River Ridge
This bill provides an individual and corporation income tax exemption for state and federal COVID-19 relief benefits. Those benefits include any grant, loan, rebate, tax credit, advance refund or other qualified disaster relief benefit directly or indirectly provided to a taxpayer by the state or federal government including but not limited to the Coronavirus Aid, Relief, and Economic Security Act, the Taxpayer Certainty and Disaster Relief Act, the COVID-Related Tax Relief Act, the Consolidated Appropriations Act of 2021, the State Coronavirus Relief Program, the Coronavirus Local Recovery Allocation Program, the Louisiana Main Street Recovery Program, the Critical Infrastructure Worker's Hazard Pay Rebate, and to any other existing or subsequent state or federal COVID-19 relief legislation. It also excludes unemployment compensation benefits provided to taxpayers from the individual income tax exemption.
Status: Signed by the governor
SB 27 by Sen. Franklin Foil, R-Baton Rouge
The bill expands the ability to earn a designation as a “Governor’s Military and Veteran Friendly Campus” to all postsecondary education institutions in Louisiana.
Status: Awaiting signature of the governor
SB 29 by Sen. Mark Abraham, R-Lake Charles
This bill authorizes the commissioner of insurance to take certain actions relative to insurance during a declared emergency.
Status: Awaiting signature of the governor
SB 31 by Sen. Cathey
This bill provides a 50 percent exemption from state individual income tax for digital nomads (a Louisiana resident working remotely) not to exceed $150,000.
Status: Awaiting signature of the governor
SB 36 by Sen. Mike Reese, R-Leesville
This bill provides relative to net operating loss deductions on Louisiana corporation income. It provides that all NOL claims on any return filed on or after January 1, 2022 relating to loss years on or after 2001, the loss may be carried to each taxable year following the loss year until the loss is fully recovered.
Status: Awaiting signature of the governor
SB 45 (Act 81) by Sen. Jimmy Harris, D-New Orleans
This bill extends the sunset date for the Ports of Louisiana tax credits.
Status: Signed by the governor
SB 46 by Sen. Eddie Lambert, R-Gonzales
This bill increases the amount of compensation excluded from tax table income for certain active duty members of the armed forces.
Status: Awaiting signature of the governor
SB 70 by Sen. Mark Abraham, R-Lake Charles
This bill provides relative to named storm deductibles for commercial properties. It permits an insurer to apply a deductible to the succeeding named storms equal to the remaining amount of the separate deductible or the amount of the deductible that applies to all perils, whichever is greater, if an insured suffers direct physical loss or damage resulting from losses from more than one named storm in a calendar year. An insured is subject to a new deductible if he or she pays a named storm deductible for a covered loss but changes insurance companies during a calendar year.
Status: Awaiting signature of governor
SB 73 by Sen. Barry Milligan, R-Shreveport
This bill provides relative to investment of domestic insurers.
Status: Awaiting signature of governor
SB 75 (Act 88) by Sen. Lambert
This bill provides an exemption for late approval of a capital outlay request for a state-owned and administered project submitted by a budget unit of the state, including public postsecondary education institutions.
Status: Signed by the governor
SB 77 by Sen. Beth Mizell, R-Franklinton
This bill exempts purchases of certain school buses from sales and use tax.
Status: Awaiting signature of governor
SB 87 by Sen. Pat Connick, R-Marrero
This constitutional amendment provides for the taxing authority of levee districts. It applies the 5 mill limitation to the Orleans Levee District and all levee districts except those created after 2006 or after November 8, 2022.
Status: Passed, goes to a vote of the people
SB 89 (Act 91) by Sen. Reese
This bill provides for the unemployment insurance procedure to be applied by the administrator for calendar year 2022. Procedure 2, which is applicable when the unemployment trust fund balance range is at least $750 million but less than $1.15 billion and provides that the taxable wage base shall be $7,700 with a maximum weekly benefit amount of $247. This continues that suspension of payment from the trust fund for 2022.
Status: Signed by the governor
SB 95 (Act 93) by Sen. Joe Bouie, D-New Orleans
This bill removes the 2/3 vote requirement that school board action to reject a local superintendent’s recommendation must occur within 30 days after the meeting. Instead, the local board shall vote on recommendations made regarding charter extension, renewal or revocation in accordance with board policy.
Status: Signed by the governor
SB 99 (Act 95) by Sen. Fields
This bill deals with TOPS requirements. It extends the date by which students must take the ACT or SAT to qualify for the program from July to August and requires procedures for application from home schooled students.
Status: Signed by the governor
SB 100 (Act 44) by Sen. Reese
This bill provides liability protection for federally insured depository institutions and mutual associations that transfer money or property by relying on small succession affidavits.
Status: Signed by the governor
SB 111 by Sen. Glen Womack, R-Harrisonburg
This bill provides for bids, claims and payments involving public contracts. Among other provisions, it allows a physical change to a bid (scratched through and initialed) by a bidder prior to submission to be binding.
Status: Awaiting signature of the governor
SB 136 by Sen. Fred Mills, R-Parks
This bill provides for promulgation of emergency rules in accordance with the Administrative Procedure Act.
Status: Awaiting signature of the governor
SB 142 by Sen. Rick Ward, R-Port Allen
This bill provides for the disposition of funds generated by sports wagering. It commits 25 percent of sports betting revenues up to $20 million to the Louisiana Early Childhood Education Fund, 2 percent to the Behavioral Health and Wellness Fund, 10 percent to the Sports Wagering Local Allocation Fund, 2.5 percent to the Sports Wagering Purse Supplement Fund, 2 percent to the Disability Affairs Trust Fund and the balance to the state general fund.
Status: Awaiting signature of the governor
SB 146 by Sen. Rogers Pope, R-Denham Springs
This bill provides relative to the preservation of public records. It requires all documents for public bodies to be retained for three years.
Status: Awaiting signature of the governor
SB 148 by Sen. Page Cortez, R-Lafayette
This bill creates the M.J. Foster Promise Award Program to provide a financial award to an eligible student who enrolls in a qualified program at a two-year public post-secondary education institution or an accredited proprietary school licensed by the Board of Regents to pursue an associate degree or shorter-term post-secondary education credential required for certain high-demand, high-wage occupations aligned to Louisiana’s workforce priorities. The award of $3,200 per year applies to the tuition and required fees and is capped at $6,400 per recipient.
Status: Awaiting signature of the governor
SB 149 by Sen. Harris
This bill provides for a special election for submission of proposed constitutional amendments to the electors on October 9, 2021
Status: Awaiting signature of the governor
SB 154 by Sen. Gary Smith, D-Norco
This constitutional amendment provides for the adjustment of ad valorem millages. It allows a taxing authority to increase its millage rate up to the maximum authorized millage rate approved by the constitution and the taxing authority until the rate expires.
Status: Awaiting signature of the governor
SB 157 by Sen. Bret Allain, R-Franklin
This bill exempts certain mobile workers from individual income tax and their employers from withholding tax. The exemption applies to nonresident workers employed in the state for 25 or fewer days, but does not apply to professional athletes, entertainers or public officials.
Status: Awaiting signature of the governor
SB 159 by Sen. Allain
This constitutional amendment reduces the maximum rate of individual income tax and provides for a federal income tax deduction.
Status: Passed, goes to a vote of the people
SB 160 by Sen. Allain
This bill conforms state partnership reporting adjustments to federal taxable income to current federal partnership audit adjustments.
Status: Awaiting signature of the governor
SB 161 by Sen. Allain
This bill extends the termination date of the exemption from corporate franchise tax for small business corporations.
Status: Awaiting signature of the governor
SB 162 by Sen. Cameron Henry, R-Metairie
This bill provides relative to the Major Events Incentive Program and the Major Events Incentive Program Subfund.
Status: Awaiting signature of the governor
SB 165 by Sen. Smith
This bill provides for the adjustments of the ad valorem millages. It allows a taxing authority to increase its millage rate to the maximum authorized rate by the constitution and taxing authority until the rate expires. It prohibits an increase in excess of its adjusted millage rates for the 2021 and 2020 ad valorem tax years in Orleans Parish.
Status: Awaiting signature of the governor
SB 167 by Sen. Allain
The bill requires the state treasurer to transfer $30 million from the first federal funds received by the state for which oilfield site restoration or plugging orphan wells is an allowable use and monies from federal appropriations or any federal grant program established by the federal government for the purpose of restoring orphan oilfield sites into the Oilfield Site Restoration Fund.
Status: Awaiting signature of the governor
SB 171 by Sen. Allain
This bill provides for severance tax exemptions and site-specific trust funds for orphan wells that has been orphaned for 12 months or more and undergoing or has undergone well enhancements requiring a DNR permit. The exemption does not begin until the well is certified.
Status: Awaiting signature of the governor
SB 172 by Sen. Ward
This bill reinstates the state sales tax exemption on sales of construction materials to Habitat for Humanity affiliates.
Status: Awaiting signature of the governor
SB 180 (Act 102) by Sen. Fred Mills, R-Parks
This bill allows the Division of Administration to procure PBM services for the administration of benefits provided by the Office of Group Benefits through the reverse auction process.
Status: Signed by the governor
SB 182 (Act 48) by Sen. Bodi White, R-Baton Rouge
This bill repeals a provision regarding access to bidding documents for public bidding
Status: Signed by the governor
SB 185 by Sen. Allain
This bill requires cooperation with landowners and utility and agricultural representatives in developing regulations. It requires regulations to govern property leases for the exploration, development and production of solar energy.
Status: Awaiting signature of the governor
SB 200 by Sen. Patrick McMath, R-Covington
This bill exempts admissions to concerts and live entertainment events located in fully enclosed facilities or restricted entertainment areas from state sales and use tax.
Status: Awaiting signature of the governor
SB 214 by Sen. Katrina Jackson, D-Monroe
This bill requires written authorization of a student’s parent or legal guardian prior to changing a student’s options when considering the high school career option and associated curriculum and graduation requirements. It requires each school with an approved career major program to hold an annual informational meeting on curriculum choices.
Status: Awaiting signature of the governor
SB 216 (Act 108) by Sen. Robert Mills, R-Minden
This bill requires each K-3rd grade teacher and each principal and assistant principal to complete a foundational literacy skills instruction course approved by the state Department of Education.
Status: Signed by the governor
SB 217 by Sen. Harris
This bill provides for the Louisiana Import Tax Credit.
Status: Awaiting signature of the governor
SB 222 by Sen. Sharon Hewitt, R-Slidell
This bill requires DOE to develop a literacy assessment program to assess the literacy level of each public school K-3 student at no cost to the school.
Status: Awaiting signature of the governor
SB 230 by Sen. Beth Mizell, R-Franklinton
This bill requires reports on “power-based” violence by a college or university police department also be transmitted to the institution’s system president, chancellor and Title IX coordinator, to be posted on the institution’s website.
Status: Awaiting signature of the governor
SB 232 by Sen. Regina Barrow, D-Baton Rouge
This bill creates the Louisiana Power-Based Violence Review Panel under the jurisdiction of the Board of Regents.
Status: Awaiting signature of the governor
SB 234 by Sen. Patrick McMath, R-Covington
This bill requires public schools through 2023 to provide expanded academic support to students in grades 4-8 who failed to achieve mastery on any statewide assessment and requires school boards to submit an education plan and budget to DOE.
Status: Awaiting signature of the governor
SB 244 by Sen. Jay Luneau, D-Alexandria
This bill provides for uniform definitions of independent contractor and employer and for penalties for the misclassification of employees.
Status: Awaiting signature of the governor
SCR 2 by Sen. Fields
This resolution provides for legislative approval of the Minimum Foundation Program (MFP) formula for FY 2021-2022 to determine the cost of a Minimum Foundation Program of education in all public elementary and secondary schools as well as to equitably allocate the funds to local public school systems as developed by BESE. The projected MFP cost is $3.918 billion.
Status: Enrolled
SCR 3 by Sen. Reese
This resolution suspends certain provisions of law relative to unemployment tax increases and benefit reductions. It requires the REC to adopt an official projection of the state unemployment trust fund balance in September for the next calendar year.
Status: Passed and enrolled
SCR 5 by Sen. Reese
This resolution suspends the provision of law providing for an unemployment insurance solvency tax. If the Louisiana Workforce Commission reports a fund balance of less than $100 million, a solvency tax will be added to employer taxes for the calendar quarter six months after the projection was made.
Status: Passed and enrolled
SCR 9 by Sen. Eddie Lambert, R-Gonzales
This resolution approves the annual state integrated coastal protection plan for FY 2022 as adopted by the Coastal Protection and Restoration Authority Board.
Status: Passed and enrolled