Legislative special session through Jun. 12, 2016

And the fun never stops regarding Democrat Gov. John Bel Edwards, with his proclamation of yet another special session – one starting a half hour after the regular session that came so quickly only then could legislators file bills. The Log will cover it, but starting with the state of bills as they exist today. As always, budget bills will not be included, but plenty of tax items are.

This leads to some complicated assessments of what is good and bad. For example, Rep. Julie Stokes has a set of bills, including amending the Constitution, that she insists would accomplish revenue neutral tax simplification. However, taken separately, they could provoke either tax cuts or hikes. As they progress, this space will assess them and assign them to a category if need be, depending upon what combination emerges.

THE GOOD: HB 21 by Rep. Gene Reynolds would lower marginal rates on state individual income taxation; HB 64 by Rep. Chris Broadwater would repeal corporate income and franchise taxes and eliminate some refundable tax credits.

THE BAD: HB 11 by Rep. Rob Shadoin would eliminate deductibility on state income taxes federal income tax excess deductions (similar bill: HB 38); HB 14 by Rep. Jack Montoucet would repeal deductibility of capital gains for state income tax computation (similar bills: HB 15, HB 50); HB 34 by Rep. Katrina Jackson would shave significantly further deductions on income tax without any analysis of costs or benefits; HB 35 by Rep. Andy Anders would indirectly increase taxes on health care policyholders; HB 40 by Reynolds would raise marginal rates on state individual income taxation; HB 61 by Rep. Walt Leger would increase the Earned Income Tax Credit (similar bill: SB 7).

THIS WEEK FOR THE BAD: HB 11 was deferred involuntarily; HB 35 with minor amendment passed House committee and the House; HB 50 with major amendment passed House committee

SCORECARD:

Total number of bills, House: 66; total number of bills, Senate: 7.

Total number of good bills, House: 2; total number of good bills, Senate: 0.

Total number of bad bills, House: 9; total number of bad bills, Senate: 1.

Total House good bills heard in House committee: 2; total Senate good bills heard in Senate committee: 0.

Total House bad bills heard in House committee: 9; total Senate bad bills heard in Senate committee: 0.

Total House good bills passed by House committee: 0; total Senate good bills passed by Senate committee: 0.

Total House bad bills passed by House committee: 2; total Senate bad bills passed by Senate committee: 0.

Total House good bills approved by House: 0; total Senate good bills approved by Senate: 0.

Total House bad bills approved by House: 1; total Senate bad bills approved by Senate: 0.

Total House good bills heard in Senate committee: 0; total Senate good bills heard in House committee: 0.

Total House bad bills heard in Senate committee: 0; total Senate bad bills heard in House committee: 0.

Total House good bills approved by Senate committee: 0; total Senate good bills approved by House committee: 0.

Total House bad bills approved by Senate committee: 0; total Senate bad bills approved by House committee: 0.

Total House good bills approved by Senate: 0; total Senate good bills approved by House: 0.

Total House bad bills approved by Senate: 0; total Senate bad bills approved by House: 0.

Total House good bills going to governor: 0; total Senate good bills going to governor: 0.

Total House bad bills going to governor: 0; total Senate bad bills going to governor: 0.

Total House good bills signed by governor/filed with Secretary of State: 0; total Senate good bills signed by governor/filed with Secretary of State: 0.

Total House bad bills signed by governor/filed with Secretary of State: 0; total Senate bad bills signed by governor/filed with Secretary of State: 0.