House Committee on Ways and Means
April 26, 2021
9:00 a.m.
Room 6

Adjourned
 


  BLUE = already considered.   RED = currently being considered.   BLACK = not yet considered.
 **Click on an instrument for additional information.  Click on an author for the author's home page.

 
 
 

CALL TO ORDER

ROLL CALL

DISCUSSION OF LEGISLATION
 HB5RISERTAX/SALES-USE-EXEMPT - Provides for the effectiveness of the Annual Louisiana Sales Tax Holidays (OR -$4,200,000 GF RV See Note)
 HB6RISERTAX/SALES-USE-EXEMPT - Provides for the effectiveness of the annual state sales tax holiday for hurricane-preparedness items or supplies (OR -$100,000 GF RV See Note)
 HB7FREEMANTAX/SALES-USE-EXEMPT - Provides for a sales and use tax exemption for feminine hygiene products and diapers (EN -$11,100,000 GF RV See Note)
 HB8BUTLERASSESSORS - Requires the Evangeline Parish Tax Assessor to pay the cost of certain insurance premiums for eligible retirees from the assessor's office (EN NO IMPACT LF EX See Note)
 HB9TURNERTAX/SALES-USE-EXEMPT - Provides for the Annual Louisiana Second Amendment Weekend Holiday (OR -$350,000 GF RV See Note)
 HB26MCCORMICKTAX/SEVERANCE-EXEMPTION - Provides with respect to the severance tax exemption for stripper wells (EN NO IMPACT GF RV See Note)
 HB50STEFANSKITAX/SALES & USE - Provides a state and local sales and use tax exclusion for certain re-leases or re-rentals of items of tangible personal property (EN DECREASE GF RV See Note)
 HB61HODGESTAX CREDITS - Requires taxpayers claiming the earned income tax credit to provide certain residency information regarding dependents (OR SEE FISC NOTE GF RV)
 HB62BRASSASSESSORS - Requires the St. James Parish assessor to pay the cost of certain insurance premiums for certain retirees of the assessor's office (EN NO IMPACT LF EX See Note)
 HB76LACOMBECAPITAL OUTLAY - Provides relative to the exemption from local match requirements for certain rural water system projects (EG NO IMPACT GF EX See Note)
 HB89BAGLEYTAX/INCOME TAX - Establishes an individual income tax deduction for certain insurance costs (OR DECREASE GF RV See Note)
 HB94FONTENOTTAX COMMISSION, STATE - Extends authority for imposition of certain fees levied by the Louisiana Tax Commission for the assessment of certain properties (EN SEE FISC NOTE SG RV See Note)
 HB117ECHOLSTAX CREDITS - Establishes an income tax credit for certain foster care expenses (OR DECREASE GF RV See Note)
 HB143WILLARDTAX/AD VALOREM TAX - (Constitutional Amendment) Limits the amount of the increase in the assessed value of certain immovable property in Orleans Parish following reassessment of property for purposes of ad valorem taxes (EN SEE FISC NOTE LF RV)
 HB146HILFERTYTAX CREDITS - Establishes an income tax credit following the delivery of a stillborn child (EN -$726,000 GF RV See Note)
 HB148ECHOLSTAX/SALES-USE, STATE - Exempts certain educational institutions from state sales and use tax on the lease or rental of tangible personal property (EN -$200,000 GF RV See Note)
 HB165CORMIERTAX/SALES-USE, STATE - Provides that the one percent state sales and use tax does not apply in Plaquemines Parish during a certain period of time (OR -$7,600,000 GF RV See Note)
 HB173ECHOLSTAX/INCOME-INDIV/EXEMPT - Establishes a corporate income tax credit for certain broker-dealer financial businesses (OR DECREASE GF RV See Note)
 HB200BACALATAX/INCOME TAX - Exempts military survivor benefit plan payments from state individual income tax (EN -$1,500,000 GF RV See Note)
 HB289MCFARLANDTAX CREDITS - Establishes an income and corporate franchise tax credit for Class II and Class III railroads (EN -$2,000,000 GF RV See Note)
 HB299JAMESTAX CREDITS - Increases the amount of the earned income tax credit and makes the increased amount permanent (OR -$68,500,000 GF RV See Note)
 HB314WRIGHTTAX CREDITS - Provides an income tax credit for contributions to certain foster care charitable organizations (OR -$500,000 GF RV See Note)
 HB362ORGERONTAX RETURN - Creates an individual income tax checkoff for the La. State University Agricultural Center Grant Walker Educational Center (4-H Camp Grant Walker) (EN NO IMPACT SG RV See Note)
 HB443BEAULLIEUTAX/INCOME-CREDIT - Provides for individual income tax credits for donations made to school tuition organizations (EG1 -$705,000 GF RV See Note)
 HB503CORMIERTAX CREDITS - Provides for a refundable individual income tax credit for residents of parishes that contain certain toll bridges (OR DECREASE GF RV See Note)
 HB539CORMIERTAX - Imposes a tax on the transmission of certain money and creates a special fund for the disposition of the avails of the tax (OR +$30,000,000 SD RV See Note)
 HB562BOURRIAQUETAX APPEALS/BOARD - Provides relative to the Louisiana Uniform Local Sales Tax Board and the Louisiana Sales and Use Tax Commission for Remote Sellers (EN SEE FISC NOTE GF RV See Note)
 HB573STEFANSKITAX COMMISSION, STATE - Provides for the administration, review, and adjudication of ad valorem tax assessments (EN SEE FISC NOTE SG EX See Note)
 HB659WILLARDTAX/INCOME-CREDIT - Establishes an income tax credit for taxpayers claiming a dependent less than eighteen years of age (EG -$60,600,000 GF RV See Note)
 HB660HUGHESTAX CREDITS - Increases the amount of the earned income tax credit for certain taxpayers for a specific period of time (EG -$1,400,000 GF RV See Note)

OTHER BUSINESS

ANNOUNCEMENTS
 Persons who do not feel comfortable giving testimony in person at this time may submit a prepared statement in accordance with House Rule 14.33 in lieu of appearing before the committee:
 A. Any interested person or any committee member may file with the committee a prepared statement concerning a specific instrument or matter under consideration by the committee or concerning any matter within the committee's scope of authority, and the committee records shall reflect receipt of such statement and the date and time thereof.
 B. Any person who files a prepared statement which contains data or statistical information shall include in such prepared statement sufficient information to identify the source of the data or statistical information. For the purposes of this Paragraph, the term "source" shall mean a publication, website, person, or other source from which the data or statistical information contained in the prepared statement was obtained by the person or persons who prepared the statement.
 NOTE: Statements emailed to hwmc@legis.la.gov and received prior to noon on Friday, April 23, 2021, will be distributed to the committee members prior to the meeting.
 All persons desiring to participate in the meeting shall utilize appropriate protective health measures and observe the recommended and appropriate social distancing.