Maddy summaryHB 2 modifies how corporate income tax is calculated in Louisiana by establishing a flat rate and removing specific exemptions, deductions, and credits that businesses currently use to lower their tax bills. The bill directly affects corporations by eliminating certain tax breaks for items like depreciation and amortization, while also adjusting rules related to federal gross income and various tax credits for local inventory taxes and film production. Additionally, the legislation changes how unused tax credits can be carried forward, particularly restricting refunds for C-corporations in taxable periods starting on or after January 1, 2025. These changes aim to simplify the tax code by standardizing the calculation method and limiting the ability of some companies to retain excess credits for future years.
Sponsored bills
Maddy summaryHB 7 is a procedural bill that proposes changes to the Louisiana Constitution by deleting several previous amendments and modifying specific tax and property exemption language. The bill directly affects state tax collection rules, the authority of the Uniform Local Sales Tax Board, and property tax exemptions for veterans and their surviving spouses. Key provisions include clarifying how collected taxes must be held in trust, adjusting the definition of direct means of finance, and expanding homestead tax exemptions for veterans with varying levels of service-connected disabilities. Additionally, the bill alters how severance tax on brine is calculated and updates numerical formatting within the constitutional text.
Maddy summaryThis bill amends the state's civil procedure laws to clarify which specific sections of an existing statute allow for legislative continuances or extensions of court deadlines. By updating the text of R.S. 13:4163, the legislation ensures that only the introductory paragraph and specific subsections (F)(3), (4), and (5) are recognized as valid grounds for these delays. The changes directly affect judges, attorneys, and court clerks who manage scheduling and deadline extensions in civil cases. Ultimately, the bill refines the legal rules governing when courts can pause proceedings to accommodate legislative actions.
Maddy summaryThis bill amends the Hunter and Kennedy Clanton Act by adding a new section that requires schools to provide information about tutorship services to parents during Individualized Education Program (IEP) meetings. The change directly affects parents of students with disabilities who attend these meetings, ensuring they are informed about available tutoring options as part of their child's educational plan. By inserting this requirement into the existing legislation, the bill formalizes the expectation that schools will discuss tutorship during these specific conferences.
Maddy summaryThis bill requires schools to get written permission from a parent or legal guardian before making specific changes to a student's special education plan. It mandates consent before initially providing special education services and before removing or reducing any existing services or placements. Local education agencies must follow this rule for all modifications to an individualized education program, ensuring families are directly involved in decisions about their child's education.
Maddy summaryThis Senate Resolution formally commends St. James Episcopal Day School in Baton Rouge for its 75th anniversary. The bill recognizes the school's history since 1948, its academic achievements, and its role in educating students from infancy through fifth grade. It does not create new laws or change any policies but serves as an official acknowledgment of the school's contributions to the community.
Maddy summaryThis bill requests the Department of Public Safety and Corrections to publish specific prison population data on its official website. The legislation aims to increase transparency by making existing data more accessible to the public without altering the underlying information. It includes minor technical adjustments to the text, such as standardizing the department's name and expanding abbreviations for the United States. The bill does not mandate new data collection but rather focuses on the public release of statistics the department already maintains.
Maddy summaryThis bill is a non-binding resolution that asks the Louisiana Department of Agriculture and Forestry to study how to improve urban tree planting and care across the state. The request specifically focuses on identifying new ways to secure funding for these efforts, noting that current federal grants have been limited. The department is required to complete this study and submit its findings and recommendations to the state legislature by February 15, 2025.
Maddy summaryThis bill establishes the Louisiana Science, Technology, Engineering, and Mathematics (STEM) Innovation Caucus within the state Senate. It allows any senator interested in STEM policy to join the group, which aims to coordinate efforts and present a unified voice on issues related to research and innovation in the state. The resolution explicitly states that the caucus will not receive any funding, office space, equipment, or staff support from the Senate or its agencies. This measure creates a formal structure for senators to collaborate on STEM topics, mirroring a similar group that already exists in the House of Representatives.
Maddy summaryThis Senate Resolution commends the University High School baseball team for winning the 2024 Louisiana High School Athletic Association Division III Select State Championship. The bill specifically recognizes the team's historic first state title, their undefeated playoff run, and their dedication to honoring former teammate Cameron Robbins. It also highlights the players' academic success and sportsmanship, directing a copy of the resolution to head coach Justin Morgan.