Louisiana 2017 Regular Session

Louisiana Senate Bill SB172

Introduced
3/31/17  
Introduced
3/31/17  
Refer
3/31/17  
Refer
3/31/17  
Refer
4/10/17  
Report Pass
5/1/17  
Report Pass
5/1/17  
Engrossed
5/9/17  
Engrossed
5/9/17  
Refer
5/10/17  
Refer
5/10/17  
Report Pass
5/30/17  
Report Pass
5/30/17  
Enrolled
6/8/17  
Enrolled
6/8/17  
Chaptered
6/26/17  
Chaptered
6/26/17  
Passed
6/26/17  

Caption

Terminates certain tax credits as of January 1, 2019. (gov sig) (EN +$27,000,000 GF RV See Note)

Impact

The implications of SB 172 are significant as it directly targets tax credits that have provided financial relief to businesses and educational organizations. By discontinuing these incentives, the bill aims to streamline state revenue and reduce budgetary strains. However, this action could lead to challenges for educational institutions and businesses that rely on these credits for funding and operational flexibility, potentially impacting their growth and employee retention rates.

Summary

Senate Bill 172 focuses on the termination of various tax credits as of January 1, 2020, affecting multiple sectors including corporations and educational institutions. The bill signifies a strategic move towards managing state finances by eliminating tax incentives that are not deemed sustainable or effective in the long term. According to the bill, several existing tax credits will be repealed to better address fiscal responsibilities during a critical period for state funding.

Sentiment

The sentiment around SB 172 appears mixed, with proponents emphasizing the necessity of fiscal discipline and the importance of consolidating tax regulations. Detractors, however, believe that the elimination of these tax credits could hamper economic growth and discourage investment in sectors crucial for community development. This divergence in perspective underlines a broader debate about the role of government in incentivizing or penalizing business operations.

Contention

Notable points of contention include discussions surrounding the effectiveness of previously implemented tax credits and the argument that their termination could disproportionately affect emerging sectors aiming for growth. Critics argue that while reducing tax expenditures may stabilize budgets, it could also result in fewer opportunities for job creation and educational advancements. The tension between fostering an environment conducive to business and maintaining fiscal prudence remains a focal point of debate regarding this legislation.

Companion Bills

No companion bills found.

Previously Filed As

LA SB44

Provides relative to the transfer and refundability of certain income tax credits. (gov sig) (RE INCREASE GF RV See Note)

LA SB186

Provides relative to the New Markets tax credit. (gov sig) (EN -$22,500,000 GF RV See Note)

LA HB337

Establishes an income tax credit for taxpayers who claim a dependent under the age of six (OR -$65,200,000 GF RV See Note)

LA SB232

Provides relative to the motion picture production tax credit. (7/1/25) (EN SEE FISC NOTE GF RV See Note)

LA SB169

Provides relative to the tax credits for local inventory taxes paid. (gov sig) (OR DECREASE GF RV See Note)

LA SB65

Provides for the treatment of certain pass through entities under the inventory tax credit. (gov sig) (EN INCREASE SD RV See Note)

LA SB4

Extends the sunset of the research and development tax credit. (Item #19) (1/1/21) (EN -$1,000,000 GF RV See Note)

LA SB123

Authorizes an income tax credit for donations to certain public schools. (1/1/26) (EN -$1,000,000 GF RV See Note)

LA HB475

Extends the sunset date of the tax credit for retaliatory taxes paid by certain domestic insurers (EN SEE FISC NOTE GF RV See Note)

LA HB665

Provides relative to the Angel Investor Tax Credit Program (EN -$1,000,000 GF RV See Note)

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