House Committee on Ways and Means
April 29, 2019
9:30 a.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
HB12
STEVE CARTER
TAX/AD VALOREM-EXEMPTION
- (Constitutional Amendment) Provides for local option for the homestead exemption (OR SEE FISC NOTE LF RV)
HB76
ABRAHAM
TAX/AD VALOREM-EXEMPTION
- (Constitutional Amendment) Establishes an ad valorem tax exemption for property subject to a cooperative endeavor agreement requiring the property owner to make payments in lieu of taxes (RR SEE FISC NOTE LF RV See Note)
HB81
ABRAHAM
TAX/AD VALOREM-EXEMPTION
- Authorizes and provides for cooperative endeavor agreements between local governmental subdivisions and other entities that may require payments in lieu of taxes (RE SEE FISC NOTE LF RV See Note)
HB151
ZERINGUE
TAX/INCOME TAX
- (Constitutional Amendment) Provides for the rates and brackets for purposes of calculating income taxes and repeals the deduction for federal income taxes paid for purposes of computing individual and corporate income taxes (EG NO IMPACT GF RV See Note)
HB191
ZERINGUE
TAX/INCOME TAX
- Changes the rates and brackets for purposes of calculating individual income tax liability and eliminates certain deductions and credits (EG +$21,000,000 GF RV See Note)
HB234
MIGUEZ
TAX/AD VALOREM-EXEMPTION
- (Constitutional Amendment) Extends the ad valorem tax exemption for raw materials, goods, commodities, and other property to property destined for the Outer Continental Shelf (EN SEE FISC NOTE LF RV See Note)
HB238
STEVE CARTER
TAX/AD VALOREM-EXEMPTION
- Ties the amount of the homestead exemption to the amount authorized in the state constitution (OR SEE FISC NOTE LF RV See Note)
HB260
STOKES
TAX/INCOME TAX
- (Constitutional Amendment) Eliminates the income tax deduction for federal income taxes paid for purposes of calculating individual and corporate income taxes and requires the levy of a flat individual income tax rate (RE NO IMPACT GF RV See Note)
HB262
STOKES
TAX/INCOME TAX
- Changes the rates and brackets for purposes of calculating individual income tax liability and eliminates or modifies certain deductions, exemptions, and credits (EG DECREASE GF RV See Note)
HB263
STOKES
TAX/CORP INCOME
- Provides relative to loss years for purposes of the net operating loss deduction for corporate income tax (EN DECREASE GF RV See Note)
HB301
MIGUEZ
TAX/AD VALOREM-EXEMPTION
- Extends the ad valorem tax exemption for raw materials, goods, commodities, and other property to certain property destined for the Outer Continental Shelf (EN SEE FISC NOTE LF RV See Note)
HB416
IVEY
TAX/INCOME TAX
- Provides for a flat tax rate for purposes of calculating individual income tax and modifies other income tax credits and deductions (EG +$38,000,000 GF RV See Note)
HB419
IVEY
TAX/AD VALOREM TAX
- (Constitutional Amendment) Amends Article 7 of the state constitution (OR SEE FISC NOTE GF RV)
HB439
IVEY
TAX/AD VALOREM-EXEMPTION
- (Constitutional Amendment) Provides for local option for the homestead exemption (OR SEE FISC NOTE LF RV See Note)
HB440
IVEY
TAX/AD VALOREM-EXEMPTION
- (Constitutional Amendment) Provides with respect to the ad valorem property tax exemption for certain manufacturers (EG SEE FISC NOTE LF RV)
HB441
IVEY
TAX/INCOME TAX
- (Constitutional Amendment) Provides for a flat tax on individual income and eliminates the income tax deduction for federal income taxes paid for purposes of computing individual, estate and trust, and corporate income taxes (RE NO IMPACT GF RV See Note)
HB444
MCFARLAND
TAX CREDITS
- Establishes the La. Rural Jobs Act Tax Credit Program and authorizes a tax credit for rural growth investments made by rural growth funds (RE1 -$56,000,000 GF RV See Note)
HB449
IVEY
TAX/AD VALOREM TAX
- Provides for the classification of applicable fair market percentages for property subject to ad valorem taxation (EG NO IMPACT LF RV See Note)
HB451
IVEY
TAX/CORP INCOME
- Levies a flat tax on corporations and eliminates the deduction for federal income taxes paid for purposes of computing corporate income taxes (OR -$58,000,000 GF RV See Note)
HB456
IVEY
TAX/INCOME TAX
- Eliminates the deductibility of federal income taxes paid from state individual and corporate income taxes (OR +$901,000,000 GF RV See Note)
HB466
DAVIS
PROPERTY/RIGHTS
- Provides relative to notice requirements for property that is subject to tax sales (REC SEE FISC NOTE LF EX)
HB480
DAVIS
TAX CREDITS
- Extends the sunset of the research and development tax credit (EG -$1,000,000 GF RV See Note)
HB496
ABRAMSON
CAPITAL OUTLAY
- Establishes the Unclaimed Property Revolving Loan Commission to provide financial assistance to local governments and political subdivisions for certain capital infrastructure projects (RE INCREASE SG EX See Note)
HB604
STEFANSKI
TAX/INCOME TAX
- Provides relative to state income taxation of Subchapter S corporations and other flow through entities (EG SEE FISC NOTE GF RV See Note)
OTHER BUSINESS
ANNOUNCEMENTS