House Committee on Ways and Means
April 15, 2019
1:00 p.m.
Room 6

Adjourned
 




  BLUE = already considered.   RED = currently being considered.   BLACK = not yet considered.
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CALL TO ORDER

ROLL CALL

DISCUSSION OF LEGISLATION
 HB58HORTONTAX/SALES-USE-EXEMPT - Provides for the effectiveness of certain sales and use tax holidays (OR -$4,800,000 GF RV See Note)
 HB60JAY MORRISTAX/SALES-USE-EXEMPT - Provides for the effectiveness of certain sales and use tax holidays (EG -$4,900,000 GF RV See Note)
 HB72BACALALEGISLATIVE AUDITOR - Authorizes the legislative auditor to access data from the Department of Revenue for the purpose of auditing state-operated or state-administered programs
 HB83J.HARRISTAX CREDITS - Extends the sunset of the tax credit for rehabilitation of historic structures to January 1, 2026 (EG DECREASE GF RV See Note)
 HB88MARCELLETAX/SALES-USE-EXEMPT - Provides for the effectiveness of certain sales and use tax holidays (OR -$4,300,000 GF RV See Note)
 HB90MOSSTAX/TAX REBATES - Establishes "The Angela Downs Act" which authorizes a state sales tax rebate for purchases of motor vehicles with certain modifications related to orthopedic disabilities" (EG -$60,000 GF RV See Note)
 HB200JEFFERSONTAX/SALES-USE-EXEMPT - Expands the state and local sales and use tax exclusion for certain funeral-related goods and services (OR DECREASE GF RV See Note)
 HB209DAVISTAX EXEMPTIONS - Authorizes a sales and use tax exemption for new automobiles, aircraft, boats, vessels or other water craft used as demonstrators (EG -$170,000 GF RV See Note)
 HB265DEVILLIERREVENUE/TAXATION DEPT - Authorizes the payment of refunds for the overpayment of taxes as a result of an unconstitutional law, invalid rule, or misinterpretation of a law, rule, or regulation (OR DECREASE GF RV See Note)
 HB274G.CARTERTAX CREDITS - Establishes a tax credit pilot program for certain Louisiana-based manufacturing industries (EG DECREASE GF RV See Note)
 HB280MCFARLANDTAX CREDITS - Authorizes an income tax credit for certain primary care physician assistants (EG -$60,000 GF RV See Note)
 HB331LEGERTAX CREDITS - Changes the sound recording investment credit to a refundable tax credit and authorizes an additional base investment tax credit for resident copyrighted sound recordings (OR DECREASE GF RV See Note)
 HB450IVEYTAX/SALES-USE-EXEMPT - Provides with respect to sales and use tax exemption holidays (OR -$6,400,000 GF RV See Note)
 HB460TALBOTTAX CREDITS - Establishes an income and corporate franchise tax credit for purchase and installation of surveillance cameras in certain commercial vehicles (EG DECREASE GF RV See Note)
 HB466DAVISPROPERTY/RIGHTS - Provides relative to notice requirements for property that is subject to tax sales (OR SEE FISC NOTE LF EX)
 HB472GLOVERTAX CREDITS - Provides an additional motion picture tax credit for eligible expenditures incurred on productions produced at certain facilities (OR NO IMPACT GF RV See Note)
 HB480DAVISTAX CREDITS - Increases the amount of the research and development tax credit, authorizes transferability and a state buy-back on the credit, and extends the sunset provision (OR -$8,500,000 GF RV See Note)
 HB494ABRAMSONTAX/SALES & USE - Provides relative to the determination of where sales and use taxes are due on purchases of certain raw materials converted into asphaltic concrete (OR SEE FISC NOTE LF RV)
 HB549JEFFERSONTAX - Adds structures located in opportunity zones to the property eligible to participate in the Restoration Tax Abatement program (OR SEE FISC NOTE LF RV)
 HB555STOKESTAX/SALES & USE - Provides with respect to the exclusions and exemptions applicable to sales and use tax
 HB559DEVILLIERTAX APPEALS/BOARD - Provides for a collection due process for levy or seizure by the Board of Tax Appeals (OR +$5,100,000 GF EX See Note)

OTHER BUSINESS

ANNOUNCEMENTS

ADJOURNMENT