Louisiana 2020 Regular Session

Louisiana House Bill HCR87

Introduced
5/13/20  
Introduced
5/13/20  
Refer
5/13/20  
Refer
5/13/20  
Report Pass
5/18/20  
Report Pass
5/18/20  
Engrossed
5/21/20  
Engrossed
5/21/20  

Caption

Urges and requests that any proclamation convening an extraordinary session of the legislature in 2020 include an extension of effectiveness and changes to eligibility requirements of the rehabilitation of historic structures tax credit

Impact

HCR87 seeks to maintain and enhance the rehabilitation of historic structures tax credit, which has played a critical role in revitalizing blighted areas and encouraging investments. This tax credit has not only supported the preservation of historic buildings but has also been an effective tool for economic recovery following natural disasters and recessions. Studies indicate that for every dollar spent in tax credits, there is significant economic activity generated, showcasing its broad impact on jobs and local economies.

Summary

House Concurrent Resolution 87 (HCR87) urges the Louisiana legislature to extend the effectiveness of the rehabilitation of historic structures tax credit incentive. This resolution is particularly motivated by the economic challenges faced due to the COVID-19 pandemic, which has impacted many businesses in the hospitality sector and created halts in ongoing historic rehabilitation projects. It emphasizes the need for continued investments in redeveloping historic sites in cultural districts to spur economic growth and revitalize communities through the preservation of their historical structures.

Sentiment

The sentiment surrounding HCR87 appears to be largely supportive among legislators and advocates for historic preservation. They view the rehabilitation tax credit as a vital incentive that fosters private-sector investment and enhances the character of Louisiana’s communities. However, the resolution has also surfaced discussions regarding its long-term effectiveness and eligibility requirements, which could lead to further legislative discussions or modifications to the program.

Contention

While the resolution itself does not propose direct changes to the existing laws, it underscores the importance of legislative action to continue supporting the historic rehabilitation efforts. Notably, the bill calls for improvements to the eligibility requirements to potentially widen the scope of the credit, including encouraging investments in opportunity zones. This raises questions about how best to balance the need for local economic support with the potential for overextending resources, making it an area for ongoing debate.

Companion Bills

No companion bills found.

Previously Filed As

LA HCR59

Urges and requests the state, its agencies, and the legislature to repudiate the Louisiana Climate Action Plan of 2022

LA HB4

Extends the date for eligible expenses to qualify for the tax credit for the rehabilitation of historic structures and extends the effectiveness of the credit (Item #19) (EN SEE FISC NOTE GF RV See Note)

LA AB1265

An act to amend Section 17053.91 of, and to add and repeal Sections 17053.92 and 23692 of, the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

LA HB360

Revenue and taxation; rehabilitation of historic structures; revise tax credit

LA HB16

Establishes a tax credit for eligible expenses incurred in the rehabilitation of historic structures included on the National Register of Historic Places (Item #19) (RE DECREASE GF RV See Note)

LA HB1079

Income tax; credits for rehabilitation of historic structures; revise expiration and transferability

LA SCR13

Requests the Louisiana Workforce Commission to distribute information regarding the provisions of the Families First Coronavirus Response Act that provides paid sick time to employees who are unable to work due to the effects of COVID-19.

LA SCR74

Requesting The Auditor To Conduct An Audit Of No-bid Contracts Issued By State And County Agencies Under Proclamations Declaring States Of Emergency During The Six-year Period Between January 1, 2020, And December 31, 2025.

LA SCR111

Requesting The Auditor To Conduct An Audit Of No-bid Contracts Issued By State And County Agencies Under Proclamations Declaring States Of Emergency During The Six-year Period Between January 1, 2020, And December 31, 2025.

LA SR68

Requesting The Auditor To Conduct An Audit Of No-bid Contracts Issued By State And County Agencies Under Proclamations Declaring States Of Emergency During The Six-year Period Between January 1, 2020, And December 31, 2025.

Similar Bills

AZ HB2987

income tax credit; historic preservation

AZ HB2275

Income tax credit; historic preservation

CA AB1265

Income taxes: credits: rehabilitation of certified historic structures.

HI HB1143

Relating To A State Historic Preservation Income Tax Credit.

HI HB1143

Relating To A State Historic Preservation Income Tax Credit.

HI SB1462

Relating To A State Historic Preservation Income Tax Credit.

HI SB1462

Relating To A State Historic Preservation Income Tax Credit.

AL SB313

Income taxes, state income tax credit for qualified rehabilitation expenses of certified historic properties extended, annual credit amount increased