The House, after concluding its 22nd

legislative day, adjourned for the MemorialDay holiday weekend.

This week, the House passed theGeneral Appropriations Bill.

The House Committee on Ways andMeans will take up the Capital Outlay Bill onTuesday, May 26, then it will go to the HouseAppropriations Committee for review.

Twenty House bills and 11Senate billshave completed the process.

Seventeen House bills have been sentto the governor for executive approval.

A brief description of a few of the billsthat generated public interest this weekfollow. The bills are hyperlinked to thecurrent posted version of the instrument.

To search the full description of thesebills, including their amendments, visit BillSearch on our website.

ABLE ACCOUNTS TAX EXEMPTION* House Bill 234, pending House finalpassage, excludes from state income tax themoney deposited into special savings accountsthat finance qualified expenses of personswith disabilities.

Qualifying expenses that are allowedinclude assistive devices and services, K-12and higher education costs including tuition,health care including insurance premiums,housing including rent or purchase, andtransportation including the purchase ormodification of vehicles.

The income tax exclusion underHB234 is applicable to tax years beginningJan. 1, 2016.

ANGEL INVESTOR TAX CREDITS* House Bill 244, pending House final passage, extends the sunset of the AngelInvestor Tax Credit Program to July 1, 2019,allowing additional credits to be granted andrealized against state tax liabilities. BAKERY PRODUCTS* House Bill 207, pending House finalpassage, adds a state sales tax exemption forbakery products sold at grocery stores,bakeries and donut shops that furnish facilitiesfor the consumption of food on the premises.

Food sales by restaurants, drive-ins,snack bars, candy and nut counters, privateclubs and sales made by an establishment notspecifically exempted elsewhere that furnishfacilities for the consumption of the food onthe premises are not exempt from taxes.

BEEF INDUSTRY COUNCIL* House Bill 760, pending House finalpassage, reorganizes the membership andterms of the Louisiana Beef Industry Council,provides for the authority to levy certainassessments with refunds and requires that thestate assessment be used to fund youthactivities.

HOUSE NOTESLouisiana House of Representatives

Communications Office2015 Regular Session

Week Six, May 22, 2015

CAR THIEVES* Senate Bill 250, pending the HouseTransportation Committee, creates a pilotprogram that allows some law enforcementofficers to scan license plates after a trafficstop to crack down on uninsured motorists andcar thieves.

CONSTITUTIONAL AMENDMENTS* House Bill 62, a proposedconstitutional amendment pending House finalpassage, exempts fees charged by institutionsof higher learning from the two-thirds vote ofthe legislature requirement.* House Bill 323, a proposedconstitutional amendment pending the HouseCivil Law Committee, prohibits reductions ofappropriations to higher education if tuitionand mandatory fees are greater or lower thanthe prior fiscal year. The governor mayreduce the appropriation to higher ed if thelegislature is in session and receives a two-thirds vote of the members in each house, or atwo-thirds vote of the members of the JointLegislative Committee on the Budget if thelegislature is not in session.* House Bill 360, a proposedconstitutional amendment pending House finalpassage, clarifies that the ad valoremexemption currently allowed for “Publiclands; other public property used for publicpurposes” be for “Public lands; and otherpublic property owned by the state ofLouisiana or a political subdivision of thestate used for public purposes.”* House Bill 411, a proposedconstitutional amendment pending House finalpassage, gives the authority to set admissionstandards at public colleges and universities tomanagement boards, rather than the Board ofRegents.

DOMESTIC VIOLENCE* Senate Bill 27, reported from theLegislative Bureau, prohibits expungement ofa conviction for domestic abuse battery.

EMPLOYERS/DISABLED INDIVIDUALS* House Bill 508, pending House finalpassage, defines a qualifying disability asindividuals with intellectual or developmentaldisabilities or individuals with serviceconnected disabilities, and authorizes anincome tax deduction for taxpayers whoemploy qualified individuals with disabilities.

Under the proposed law, the deductionis 50% of gross wages paid to a qualifieddisabled individual in the first 4 continuousmonths of employment, decreasing to 30% foreach subsequent continuous month ofemployment.

Also, the tax deduction program iscapped at 100 qualifying individuals per year,and the mix of the 100 qualifying individualsmust be 50% qualifying disabled and 50%qualifying individuals with a service-connected disability.

FIREARM ACCIDENT PREVENTION* House Bill 446, which passed 94-3,authorizes firearm accident prevention andsafety instruction for elementary schoolstudents based on the Eddie Eagle gun-safeaccident prevention program developed by theNational Rifle Association.

GRADE-SCHOOL SUSPENSIONS* Senate Bill 54, pending House referral, would stop student suspensions from pre-kindergarten through the fifth grade for schooluniform violations.

LAW ENFORCEMENT DATABASE* House Bill 392, pending House finalpassage, creates a training and hiring database

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administered by the Louisiana on LawEnforcement and the Administration ofCriminal Justice Commission to serve as acentral depository for all reporting informationregarding the name, position, certificationsrelated to training and qualifications, and hireand separation from service dates of all lawenforcement officers.

MAJOR EVENTS FUND* Senate Bill 218, which passed theHouse 84-8, establishes the Major EventsIncentive Program sub-fund within theMega-Project Development Fund, provides forqualifications for payments from the dedicatedfunds and authorizes the secretary of theLouisiana Department of EconomicDevelopment to enter into contracts with alocal organizing committee, endorsing parish,or endorsing municipality. The treasurer shalldistribute monies to eligible entities at timesand in amounts determined by the secretaryand approved by the Joint LegislativeCommittee on the Budget.

Examples of such qualified eventsinclude the NFL Super Bowl, the NCAA FinalFour, the NBA All-Star Game, the X Games,an NCAA Division I Football BowlSubdivision post-season playoff orchampionship game, the World Games, anational collegiate championship, an Olympicactivity, a mixed martial arts championship,the Breeders' Cup World Championships, aBass Masters Classic, a National Motorsportsrace, the Red Bull Signature Series, an NCAACollege Football Kickoff Game, the UnitedStates Bowling Congress Tournament or anational political convention.

NIGHT HUNTING/HOGS* House Bill 167 limits the taking ofoutlaw quadrupeds, nutria and beaver onprivate property at night to the time period

from Feb. 1 through Nov. 1 of the same year. HB167 also provides that no personwho has been convicted of a violation of theprohibition on hunting at night shall beeligible to hunt outlaw quadrupeds, nutria, orbeaver at night.

House Bill 167 passed the House, 84-10.

STATE TRANSACTIONS* House Bill 638, pending House finalpassage, allows any state agency, board orcommission to offer credit or debit cardtransactions for the collection of fees.

SURPLUS LINES OF INSURANCE* House Bill 259, pending House finalpassage, reduces the tax rate on the premiumsof surplus line of insurance from 5% perannum to 4.85% and transfers the tax ontogross premiums on surplus lines of insurancefor which Louisiana is the home state of thepolicyholder. Next, HB259 requires surplusline brokers to file only in quarters in whichthey place single-state surplus lines business and requires an annual report.

Additionally HB259 repeals theNonadmitted Insurance Multi-StateAgreement (NIMSA) requirement and insteadprovides that the entire surplus lines premiumof a surplus lines policy of which Louisiana isthe home state of the policyholder shall besubject to the surplus lines tax.

TAXES* House Bill 664, pending House finalpassage, defines inventory for purposes of theinventory tax credit, provides for the amountof the credit, and provides that the Departmentof Revenue may intervene when there is afinding of overvaluation or mis-classificationof inventory in certain circumstances..

Additionally, HB664 reduces the

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amount of the allowable credit from 100% to65% of ad valorem taxes paid on or after July1, 2015. The proposed law would apply to alltax years beginning Jan. 1, 2016.* House Bill 735, pending House finalpassage, specifies that any individualreceiving any payments for the performance ofservices used directly in a motion pictureproduction activity claimed as a productionexpenditure for certification of a tax credit, isdeemed to be receiving Louisiana taxableincome whether directly, or indirectly throughan agent or agency, loan-out company, apersonal service company, an employeeleasing company, or other entity.

Further, HB735 provides that anymotion picture production company, payrollservice provider, or other entity making orcausing to be made such payments to anindividual, or to an agent or agency, loan-outcompany, personal service company,employee leasing company, or other entity isconsidered to be paying compensation taxableby the state. For purposes of eligibility of suchpayments for certification of motion pictureinvestor tax credits, the company is requiredto withhold taxes from those payments at therate of 6%.* House Bill 748, pending House finalpassage, provides for additional clarificationsand codifications in administering the motionpicture investor tax credit program to includeproductions for "digital online" andestablishes requirements specific to finalcertifications of project expenditures formotion picture "infrastructure" investor taxcredits.* House Bill 828, pending House finalpassage, phases out the corporation franchisetax by reducing the amount by a cumulative20% each year beginning Jan. 1, 2016, overthe next 5 years until the amount levied iseliminated.

TAX RETURN EXTENSION* House Concurrent Resolution 19,pending House final passage, requests theSecretary of the Department of Revenue toaccept an individual taxpayer's federal incometax return extension as a taxpayer's extensionof time to file his state income tax return.

TOPS* Senate Bill 48, reported from theLegislative Bureau, makes changes to theTaylor Opportunity Program for Students. SB48 requires that students must have aminimum ACT score equal to or granter thanthe state average expressed in whole numberincrements, but not less than 20. Additionally:

1) TOPS award amounts shall be equalto the amount established for the 2015-16award year at the institution in which thestudent is enrolled.

2) The Legislature may increase theamount awarded in any given award year to astudent who is a TOPS recipient.

3) Any award increase granted by thelegislature shall be established as theminimum amount to be awarded to a TOPSrecipient and may be subject to otherlimitations in law.

4) The amount awarded to a TOPSrecipient shall not be less than the amountpaid for the previous award year.

5) SB48 retains payment of thesupplemental amounts established in presentlaw for a recipient of a Performance or Honorsaward.* Senate Bill 155, a proposedconstitutional amendment, authorizes thepostsecondary education management boardsto establish the tuition and mandatory feeamounts charged by institutions under theirsupervision and management withoutlegislative approval.

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TRAFFIC SCHOOL* Senate Concurrent Resolution 47,which has completed the legislative process,requests public agencies to require their firstresponders to participate in the traffic incidentmanagement process (TIM) and trainingprogram.

TIM teaches safe and quick clearanceat traffic incident scenes; prompt, reliable andopen communications; motorist and first-responder safeguards; and uses a common setof practices and all first-responder disciplinesfrom law enforcement, fire services andemergency medical services to transportationagencies and towing companies.

WILDLIFE AND FISHERIES* Senate Concurrent Resolution 46,pending House final passage, expresses thehistorical and constitutional right of the Stateof Louisiana to be the ultimate authority tomanage the use and protection of its water.* Senate Bill 210, reported from theLegislative Bureau, increases the percentageof money that can be used for administrativecosts from 10% to 25% from the Hunters forthe Hungry Account within the ConservationFund. SB210 also adds that the balance inthe account may be used for advertising,promoting or marketing the program.

YOUTH ADVENTURE PARK* House Bill 839, which passed theHouse 96-0, provides for a nonprofit youthorganization to operate a youth adventurecenter in the Atchafalaya Basin for adventure,educational, or recreational activities andestablishes a limitation of liability for suchactivities.

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