Legislative special session through Feb. 20, 2016

The rules for special sessions as they are, legislators can introduce bills at any time. So the next couple of weeks will feature a rolling acquisition and progression of these, although none have made it out of their respective committees, if heard, yet.

THE GOOD: HB 37 by Rep. Tony Bacala would end quickly the wasteful solar installation tax credit; HB 44 by Rep. Chris Broadwater removes some statutory dedications (similar bills: HB 45; HB 63; HB 100); HB 50 by Rep. Neil Abramson would introduce a flat corporate tax, eventually eliminate the franchise tax, and end tax rebates (similar bills: HB 90, HB 103); HB 51 by Abramson would trade lower marginal income tax rates on individuals for excluding deductibility of federal taxes; HB 53 by Abramson would limit some sales tax exemptions and set up a framework to wean parishes from their ability to tax inventories (similar bills: HB 91, HB 92; SB 16); HB 75 by Rep. Julie Stokes would create a flat tax with higher exemption in exchange for limiting deductions (similar bills: HB 76, HB 78); HB 83 by Stokes would amend the Constitution to grant more flexibility in taxation levels; HB 102 by Broadwater would repeal the corporate income and franchise taxes.

THE BAD: HB 35 by Rep. Jay Morris would increase subsidization of higher parish taxes by state taxpayers; HB 41 by Stokes would escalate dramatically the tax burden on those already paying the vast majority of state income taxes (similar bills: HB 79, HB 80; HB 88; HB 95); HB 58 by Rep. Katrina Jackson raises taxes on certain corporations because it can; HB 62 by Jackson raises sales taxes permanently; HB 64 by Rep. Jack Montoucet would extend taxation on business utilities (similar bill: HB 94); HB 67 by Rep. Robbie Carter would create a ruinous new tax on petroleum transportation (similar bills: HB 68, HB 70); HB 72 by Rep. Rob Shadoin increases the telecommunications tax; HB 82 by Stokes would amend the Constitution to increase gas taxes (similar bill: HB 84); HB 96 by Rep. Dee Richard would lead to indiscriminate reduction of state contracts; HB 98 by Morris unnecessarily further restricts certain income tax credits; HB 104 by Stokes would increase sales taxes for several years and eliminate exemptions; SB 10 by Sen. Jack Donahue would throw out the baby with the bathwater concerning enterprise zone tax credit reform.