Task Force on Structural Changes in Budget & Tax Policy
1/26/2017
10/26/2016
10/21/2016
- Cap Gains Talking Points – Dino Paternostro
- Tax Competitiveness Study Excerpts – 2008
- Richardson Tax Report – February 14, 2008
- Meeting Minutes: October 17, 2016
10/17/2016
- LSBA HCR 11 presentation
- LIDEA's Letter to Senator Morrell RE: Sales Tax Exemption on Manufacturing Equipment and Machinery
- Meeting Minutes: October 11, 2016
10/11/2016
- Meeting Minutes – October 7, 2016
- Inventory Tax Comments - Stein Lumber
- Letter From Representative Schroder
10/07/2016
- Louisiana Business Climate Ranking
- Meeting Minutes: September 28, 2016
- Sheffrin Proposal: Inventory Tax Credit and Local Ad Valorem Taxes
- LOCAL GOVERNMENT RESPONSE TO SHEFFRIN PROPOSAL
- PAR Guide to the Constitutional Amendments
9/28/2016
- Meeting Mintues September 26, 2016
- Capital Gains Proposal – Senate Floor June 2009
- Capital Gains Bill – Press Release 7-9-09
- Net Capital Gains Exclusion – tax attorney perspective
- Bollinger Letter to WM- Capital Gains
- HB50 – Act 11 Capital Gains revised law 2016
- HB106 – Act 457 Cap Gains as passed
- Choices for Recommendations
9/26/2016
9/23/2016
- LHA Letter to the Task Force Re: Tax Policy Issue
- Individual Income Tax Data
- Additional Comments on Behalf of Members of the Heavy Equipment Rental Industry
- LED’s FXL Process Outline
- 2015 OEID Program Impact Final Report
- Clark Draft Recommendation: Motion Picture Tax Credit
- Meeting Minutes: September 16, 2016
9/16/2016
- HCR 11 Update
- Presentation by Dr. James Alm – Taxing Services -Tax Foundation Study
- Sales Filing Summary
- HCR11 Task Force Sales Exemptions and Exclusions Spreadsheet
- Multi Parish Sales Use Tax Audit Program
- Multi-Parish Sales and Use Tax Audit Program - State Tax Chart
- Sales Tax Chart Results
9/14/2016
- Presentation by Dr. James Alm – Taxing Services
- Texas Sales Tax on Services
- Louisiana Fiscal Reform
- Sales Filing Summary
- Meeting Minutes: September 12, 2016
9/12/2016
- Meeting Minutes; August 31, 2016
- Decisions on Income Tax
- Retired State Employees Association (RSEA) written testimony
- Louisiana Retired Teachers Association (LRTA) written testimony
8/31/2016
- Meeting Minutes; August 29, 2016
- An Actuarial and Financial Briefing on the Louisiana State Retirement Systems
- 2016 Contracts Overview, DOA
- Report of HCR 11 Task Force on Structural Changes in Budget and Tax Policy
8/29/2016
- Meeting Minutes: August 26, 2016
- Task Force 0829 Agenda
- Report of HCR 11 Task Force on Structural Changes in Budget and Tax Policy
8/26/2016
- Updated: Louisiana Government Reorganization Commission
- Presentation: Louisiana Government Reorganization Commission
- Presentation of LABI Research
- LASERS-TSRL Budget Presentation
- Letter to Speaker Barras and President Alario
- PAR Dedications Presentation
- CABL Memo to Task Force on Child Care Credits
- Meeting Minutes - 07/29/16
- Understanding Louisiana’s Early Child Care and Education Tax Credits
- LASERS-TRSL Benefit Recipients by Amount
- Meeting Minutes - 08/10/16
8/24/2016
8/12/2016
- CABL Memo to Task Force on Child Care Credits
- Meeting Minutes - 07/29/16
- Additional Payment Scenarios- Impact on TRSL LASERS
- LASERS-TRSL Benefit Recipients by Amount
- LASERS-TSRL Budget Presentation
- Understanding Louisiana’s Early Care and Education Tax Credits
- Overview - Louisiana Government Reorganization Commission
- PAR Presentation: Dedications
8/10/2016
- Meeting Minutes: July 29, 2016
- Federal Taxability of SSI Benefits
- Supplemental Excise Tax Information
- Wet/Dry Parishes
- Beverage Alcohol Control Agency Info Sheet
7/29/2016
- Independent Operations Review
- US Marginal Wells Special Report Louisiana Tax Relief
- Principles for the Taxation of Business Personal Property Report
- Written Testimony to Re-instate the Exemption on Pollution Control Devices and Systems
- Mid-Continent Oil and Gas Association Outline
- Retirement Charts
- Retirement One Pager
- Response to Task Force: Andrew Kopplin, City of New Orleans
- What is the Marketplace Fairness Act
- Meeting Minutes July 22, 2016
- Small Group Meeting Minutes July 26, 2016
- LA Sales Tax Commission Proposals
- Board Digest: Louisiana Uniform Local Sales Tax Board
- Commission Digest: Louisiana Sales and Use Tax Commission For Remote Sellers
- Heavy Equipment Rental Response to Task Force
- MTC Proposed Model Sales and Use Tax Nexus Statute
7/28/2016
- Sales Exemptions Spreadsheet
- Sales Tax Chart Results
- Estimated Economic Impact of Removing Sales Tax Exemptions From Agriculture Purchases and Sales
7/26/2016
7/22/2016
- Letter from Mayor Landrieu
- Louisiana Municipal Association Presentation
- LED Industrial Tax Exemption Program (ITEP) Overview
- Adjusting The Ad Valorem Tax Scheme
- Meeting Minutes - July 15, 2016
- Meeting Minutes(Small Group) – July 20, 2016
- Louisiana Uniform Local Sales Tax Board Digest
- Louisiana Sales and Use Tax Commission for Remote Sellers Digest
- Presentation: Louisiana Sales Tax Commission
- An Overview of Office of The District Attorney
7/20/2016
7/15/2016
- REED v. WASHINGTON PARISH POLICE JURY
- LA Revised Statute 33:1236
- Civil Court Costs in District Courts- PAR Study
- Landrieu Commission Report
- LA Law Review- Chapter 9
- Ad Valorem Taxation Overview - Honorable Steve Nosacka
- Overview: Minimum Foundation Program (MFP) Formula
- Overview: Police Jury Association of Louisiana
- FY 2016-2017 Retirement Employer Contributions at Appropriated
- Southwest Louisiana Regional Impact Study
- Projected TRSL Health Insurance Costs FY16-17
- LTC SCR 6 Task Force Study Presentation
- LTC Annual Report 2014
- MFP Change from FY16 to FY17
- Meeting Minutes 07/08/16
7/8/2016
- SCR 6 Task Force Study Presentation
- LED ITEP Presentation – SCR 6 Task Force - July 2016
- ITEP SCR 6 Requested Data
- Meeting Minutes 06/17/16
- FYLocal funding in the State Budget
- FY17 State Budget at Appropriated
- FY17 Shortfall Remaining 326m
- FY17 All Retirement Systems Executive Budget
- Gaming Rev Charts through FY15-16
- Gaming Talking Points
- Distribution of State Gaming Fees
- Excise Taxes Primer
- Completion Outline
- Executive Order (ITEP)
- Casino Gaming Taxes
6/17/2016
- Task Force Meeting Minutes - June 10, 2016
- Proposal: Inventory Tax Credit and Ad Valorem Tax on Inventory
- Meeting Time Table
- Tax Comparison
- Funding Review Panel
- Focus Points
- Trends in the Corporate Franchise Tax - PAR
6/10/2016
- CleanestSlate_FlatRate_2.7%_RevNeut
- CleanestSlate_FlatRate_3.63%_750M
- Comments on Behalf of Members of the Heavy Equipment Rental Industry - May 12, 2016
- Cumulative Shares of Adjustments to Income, Non-Refundable Credits and Refundable Credits
- Discussion Topics for Task Force on Structural Change in Budget and Tax Policy - June 10, 2016
- Financial Risks to the State Associated with the Inventory Tax Credit (Louisiana Legislative Auditor's Office)
- Income and Sales Tax Options - Broad Base and Low Rates
- Rethinking the Sales Tax Food Exclusion (State Tax Notes)
- Who Pays - A Distributional Analysis of the Tax Systems in All 50 States (Institute on Taxation & Economic Policy)
- Brief Overview of State Corporate Issues
- Louisiana's Tax System: Disadvantaging the Equipment Rental Industry
- Treatment of Rental Equipment Inventory
- Task Force Meeting Minutes - June 3, 2016
6/3/2016
- Proposed Format for Task Force on Structural Changes in Budget and Tax Policy
- Louisiana General Sales Tax
- Texas Services
- Presentation by Dr. James Alm – Taxing Services
- Meeting Minutes
- Optional Exemptions from Local sales and use tax
- Services Tax Base
- Taxing Services, Budget Priorities
5/27/2016
- Sales Tax Streamlining & Modernization Commission - Agenda for 2016
- Streamlined Sales and Use Tax Commission - Exemptions List
- Pre-Filing Tax Credits: Formal Suggestions by Mayor Randy Roach
- Governmental Reorganization Commission
- Senate Bill 55
- Choices in Restructuring Individual Income Tax in Louisiana (Dr. Richardson)
- Comments on Behalf of Members of the Heavy Equipment Rental Industry
- Bridges v. Nelson
- Letter to the Governor – May 23, 2016
- DRAFT Resolutions and Possible Recommendations Proposed by Task Force Members
- Letter from Lake Charles Mayor Randy Roach
- Meeting Minutes 5/20
- Rhode Island personal income tax reform
5/20/2016
- A Balanced Approach: Reforming Louisiana’s Income Tax (Louisiana Budget Project)
- Earned Income Tax Credit: Incentivizing Work, Supporting Families (Louisiana Budget Project)
- Task Force Meeting Minutes - May 13, 2016
- Demographic and Revenue Trends, Individual Income and Related Expenditures
- Comments on Behalf of Members of the Heavy Equipment Rental Industry
- 'By the Numbers' - April 2016
- DRAFT Resolutions and Possible Recommendations Proposed by Task Force Members
- DRAFT Resolution: Withholding of Non-resident and Other Income (Withholding at the Source)
- DRAFT Resolution: Withholding on Gaming Winnings
- DRAFT Resolution: Apportionment of Interest Income-Dividends
- DRAFT Resolution: 90-day Refund Interest
- Bridges v. Nelson
- Exemptions, Deductions, and Credits (Dr. Richardson)
- Spreadsheet with PIT estimates
- Estimates of tax alternatives
- Refundable Tax Credits for Individuals
- Letter to the Governor – May 23, 2016
- Louisiana Corporate Tax Revenue Proposals
5/13/2016
- Meeting Minutes – May 6, 2016
- Statement on Behalf of Louisiana Local Governments
- 2014 Inventory Tax Revenue by Recipient
- Comparison of Individual Income Tax Deductions and Exemptions by State
- Effect of the Elimination of the Inventory Tax on Schools and Local Governments
- General Recommendation for All Proposals Currently Under Consideration for a Potential Special Session
- Suggested Amendment by Commissioner Dardenne
- Suggestions for Committee Procedure
- Alternative Income Tax Model
- OptionB_TaxFound_2014_0%EXID-2
- OptionB_TaxFound_2014-2
- OptionB_TF_100%FIT_50%EXID-2
- State of Louisiana_Revenue and Demographic Trends
- States with Flat Tax Rates
- StellyBrackets_100%FIt100%EID-2
- Proposed Format for Task Force on Structural Change in Budget and Tax Policy
5/6/2016
- DRAFT RESOLUTION: Inventory Tax Credit and the Ad Valorem Tax on Inventory
- Requests for the Task Force on Structural Changes in Budget and Tax Policy
- DRAFT RESOLUTION: Centralized State Sales Tax Collections
- Suggested Frame Work for Structural Changes in Budget and Tax Policy - May 6, 2016
- Louisiana Entertainment Incentives Overview (Louisiana Economic Development)
- LED-Managed Incentives Overview (Louisiana Economic Development)
- Sales Taxable Services - Louisiana and Texas
- Personal Income Tax Scenarios – May 6, 2016
- Proposed Resolution for Task Force on Structural Changes in Budget and Tax Policy – May 6, 2016
- Memorandum to Chair and Co-Chair of Task Force on Structural Changes in Budget and Tax Policy – May 5, 2016
- Task Force Meeting Minutes – April 29, 2016
4/29/2016
- DRAFT RESOLUTION: Appropriate Use of Mineral Revenues
- DRAFT RESOLUTION: Corporate Taxation
- DRAFT RESOLUTION: Exemptions and Exclusions
- DRAFT RESOLUTION: Mix of Taxes to Pay for Public Services
- MEETING MINUTES Task Force on Structural Changes in Budget and Tax Policy - April 22, 2016
- Response to Questions about History of Louisiana Tax Revenues (LSU Center for Energy Studies)
- Household Distribution, Personal Income tax and Sales Tax (Legislative Fiscal Office)
4/22/2016
- Business Taxes Passed in 2015 and 2016 (LABI)
- LIVE STREAM: Task Force on Structural Changes in Budget and Tax Policy – April 22, 2016
- Task Force Meeting Minutes - April 8, 2016
- 2016 First Extraordinary Legislative Session Summary
- 2015 Regular Legislative Session and Statements of Policy Summaries
- Structural Reform of Louisiana’s Tax Structure (E.J. Ourso College of Business)
4/8/2016
- LABI Recommendations for Budget Reform
- House Bill 1120 - 2016 Regular Session of the Louisiana Legislature
- The Evolution of the Louisiana Tax Structure
- Marketplace Fairness Act
- What Businesses Look For in a Tax System
- Task Force Meeting Minutes - April 1, 2016
4/1/2016
- The Evolution of the Louisiana Tax Structure
- State General Fund Expenditures vs. Tax Expenditures
- HB 1551 (1997)
- Task Force Meeting Minutes - March 24, 2016
- Task Force Meeting Minutes - March 18, 2016
- Revenue Estimating Conference Presentation - April 1, 2016
3/24/2016
- Mission Statement - Task Force on Structural Changes in Budget and Tax Policy
- Budget Methods and Reforms: Making Better Decisions
- Steps in the Budget Process
- Presentation to the Task Force on Structural Change