HB 75 modifies Louisiana's gaming regulations to set new limits on how casinos can deduct promotional play (free gaming credits or comps) from their taxable revenue. It establishes two limits: a fixed annual cap of $5 million for promotional play deductions, or a rising percentage of taxable revenue (4% starting 2027, 7% in 2028, 10% after 2029), whichever is greater. This directly affects licensed casino operators in Louisiana by restricting how much they can offset their taxable income through promotional activities. The bill updates definitions in Sections 27:44 and 27:205 to implement these deduction rules, effective from 2027 onward.
This bill creates the Faubourg Nouveau Marigny Improvement District in New Orleans, establishing a new local organization to manage neighborhood improvements in that specific area. The district will be governed by a five-person board consisting of representatives from the existing neighborhood association and three residents elected by district voters, who will oversee beautification projects, infrastructure upgrades, and community events. Funding for these initiatives will come from a property fee collected from landowners within the district, with amounts capped at $100 per year for most residential and commercial parcels, $500 for unimproved land, and subject to voter approval before collection begins. The district operates as a political subdivision of the state with powers to enter contracts, purchase property, and collaborate with city agencies, while its funds must be used exclusively for district benefits and remain subject to state audit requirements.
HB 481 sets cost limits for publishing official government notices and proceedings in Louisiana. It requires parishes, municipalities, and school boards to contract with printers for these publications, capping rates at $0.03 per character or $2.76 per square inch for tables (smaller parishes) and $0.03 per character or $3.96 per square inch (larger parishes with cities over 100,000 residents). The bill establishes specific pricing rules based on notice format and publication size, with rates prorated for non-standard layouts. This directly affects local government entities responsible for publishing public notices and official records.
This bill amends Louisiana state laws to allow the city of St. George to levy a premium tax on insurance and to charge new developments for their share of public infrastructure costs. The legislation authorizes the city to collect these funds to help cover essential government expenses and expand roads, drainage, water, and wastewater systems needed due to new construction. To ensure fairness, the law requires the city to prepare detailed plans and hold public hearings before implementing any charges on new projects. These changes specifically apply to municipalities incorporated after 2010 that are located within large parishes, aiming to provide a predictable way for local governments to fund infrastructure growth.
HB 776 updates Louisiana's Port Construction and Development Priority Program. It requires port authorities to provide local matching funds (10% for standard projects, 20% for large, 30% for very large) before state funds from the Transportation Trust Fund can be used. The bill also modifies how the department contracts with entities like LSU's Ports Institute for project evaluation and mandates quarterly public hearings for project prioritization. Projects not funded in one year retain their priority and carry forward to the next fiscal year, with the legislature prohibited from adding new projects to the approved list.
This bill establishes a framework for Louisiana to manage its state capital improvement projects through a five-year bond program. It repeals outdated bond authorizations that cannot be used due to inflation or impracticality while authorizing new bonds for essential projects. The State Bond Commission will issue general obligation bonds to fund capital improvements, with some projects requiring dedicated revenue streams like student fees to cover debt payments. This legislation creates a systematic process for updating bond authorizations annually to ensure only feasible and necessary projects receive funding.
HB 386 clarifies funding rules for Louisiana charter schools by requiring that Type 1, 3, 3B (non-LEA), and Type 4 charter schools receive per-pupil funding based on the state's minimum foundation program, adjusted for student needs. The bill allows these schools to operate as their own local education agency (LEA) for funding purposes with local school board approval, while Type 2 and 5 charter schools are automatically treated as the LEA. It also authorizes the state to withhold 0.25% of certain fees from charter schools to cover administrative costs for financial oversight. This affects all Louisiana charter schools receiving state funding and standardizes their financial relationship with local districts.
HB 807 establishes a special fund within Louisiana's state treasury to support the Community and Technical College System's workforce training programs. It directly affects community colleges and private-sector employers in high-demand industries like healthcare, manufacturing, and information technology by providing funding to hire more instructors and expand training capacity. Key provisions include using the fund for rapid-response instructor deployment, recruitment incentives, temporary instructors, and salary supplements - while prohibiting these funds from replacing existing state higher education funding. The program requires annual reporting to legislative committees on fund usage, supported industries, and credentials awarded.
This bill amends state laws to update the funding and administration of the Back on Track Youth Pilot Program for at-risk juveniles. It mandates that fifteen percent of annual savings from criminal justice reforms be directed to the program. The Office of Juvenile Justice within the Department of Public Safety and Corrections is designated as the intermediary to manage the funds. Administration of the program will involve a partnership between this office, other state departments, and selected nonprofit groups.
This bill updates Louisiana's local sales and use tax audit procedures to increase transparency and fairness for taxpayers. It requires tax collectors to randomly select businesses for audits rather than targeting specific ones without cause, unless there is documented evidence of tax violations. The law also mandates that collectors get approval from their governing board before starting any audit and must provide advance notice to taxpayers. Additionally, the bill prohibits collectors from forcing taxpayers to sign time-limit waivers as a condition of closing an audit and clarifies rules about interest and penalties on unpaid taxes.
