Louisiana 2024 Regular Session

Louisiana House Bill HB134

Introduced
2/23/24  
Introduced
2/23/24  
Refer
2/23/24  
Refer
3/11/24  
Refer
3/11/24  
Report Pass
4/11/24  
Report Pass
4/11/24  
Engrossed
4/17/24  
Engrossed
4/17/24  
Refer
4/22/24  
Refer
4/22/24  
Report Pass
4/30/24  
Enrolled
5/15/24  
Enrolled
5/15/24  
Chaptered
5/23/24  
Chaptered
5/23/24  

Caption

Provides relative to the regulation of fuel used in agricultural machinery and fishery equipment

Impact

The enactment of HB 134 is expected to standardize the regulation and taxation of fuel used in agricultural and fishery operations across the state, removing potential barriers that local governments could impose. By preventing parishes or municipalities from creating varying regulations, the bill seeks to minimize the complexity faced by businesses in these industries. Furthermore, it includes exemptions for agricultural machinery used on property owned by local governments, further illustrating its support for the agricultural sector.

Summary

House Bill 134, titled the 'Landscape and Fishery Equipment and Agricultural Fairness Act', establishes regulations concerning the fuel used for agricultural machinery and fishery equipment in Louisiana. The bill prohibits local governments from imposing any restrictions, fees, or taxes on the use or also the sale of such fuel at retail, manufacturing, or distribution levels. It aims to provide clarity and uniformity for the agricultural and fishing sectors, asserting that local ordinances should not create differing standards for fuel used specifically in these areas from that used in general contexts.

Sentiment

The sentiment surrounding HB 134 appears largely favorable among agricultural and fishery advocates who perceive it as a necessary measure for maintaining equitable conditions for these businesses. Proponents argue that local fees or taxes could disproportionately burden farmers and fishers, thus leading to economic consequences. Conversely, some local government representatives express concern that the bill undermines local governance and the ability to address specific community needs, fostering a sense of division regarding who holds regulatory power.

Contention

Notable points of contention revolve around the balance of power between state and local governments. Supporters of HB 134 assert that the bill is crucial for the economic viability of agricultural and fishery operations, particularly amidst fluctuating fuel prices. On the other hand, opponents raise alarms about centralizing regulatory authority, fearing the consequences this might have on local decision-making capabilities tied to unique regional circumstances. This debate highlights the ongoing tension between state-level uniformity and localized regulatory autonomy.

Companion Bills

No companion bills found.

Previously Filed As

LA HB1464

To Create A Sales And Use Tax Exemption For Parts For And Repair Of Agricultural Equipment And Machinery.

LA HB1472

To Create A Sales And Use Tax Exemption For Parts Purchased To Repair Agricultural Equipment And Machinery And Timber Equipment And Machinery And Parts And Services Purchased To Repair A Grain Bin.

LA SB393

Specifies that ATVs used for any agricultural purpose shall be considered farm machinery and equipment for purposes of a sales tax exemption

LA SB5289

Providing a sales and use tax exemption for qualifying farm machinery and equipment.

LA HB1702

To Amend The Sales And Use Tax Exemptions For Certain Machinery And Equipment Used In Manufacturing; And To Provide A Sales And Use Tax Exemption For Machinery And Equipment Used In Closed-loop Recycling.

LA SB5092

Providing a sales and use tax exemption for qualifying farm machinery and equipment.

LA HSB214

A bill for an act prohibiting state and local regulations on fuel-powered equipment based on the equipment's fuel source.(See HF 860.)

LA HB2584

Providing a sales and use tax exemption for qualifying farm machinery and equipment.

LA AB2192

Sales and use taxes: farm equipment and machinery.

LA HF3566

Crime for damage to farm machinery and equipment established, crime for trespasses on agricultural land established, and criminal penalties provided.

Similar Bills

AR HB1464

To Create A Sales And Use Tax Exemption For Parts For And Repair Of Agricultural Equipment And Machinery.

AR HB1472

To Create A Sales And Use Tax Exemption For Parts Purchased To Repair Agricultural Equipment And Machinery And Timber Equipment And Machinery And Parts And Services Purchased To Repair A Grain Bin.

CA AB2192

Sales and use taxes: farm equipment and machinery.

ME LD1617

An Act to Lower the Exclusion Amount for the Estate Tax and Create an Exclusion for Family Farms and Aquaculture, Fishing and Wood Harvesting Businesses

MO HB988

Reduces the assessment percentage of certain personal property and provides a personal property tax exemption for certain personal property upon adoption of a constitutional amendment authorizing such exemption

AL HB605

Taxation; to exempt the sale of certain items used in agricultural production from state sales and use tax

MI HB5696

Property tax: exemptions; personal property used in agriculture operations; exclude property used to cultivate marihuana. Amends sec. 9 of 1893 PA 206 (MCL 211.9).

TX HB3760

Relating to an exemption from sales and use taxes for certain materials used in trapping feral hogs.