The 2021 Louisiana Legislative Session convened on April 12, 2021 和 closed on June 10, 2021. Important legislation from the fiscal session includes a number of bills directed to simplifying tax collection 和 reducing tax burdens 和 well as a few miscellaneous bills that impact 业主. 这些法案将影响商业和 房地产 兴趣总结如下.
HB 199 -第131章: HB 199 proposes a constitutional amendment to create the State 和 Local Streamlined Sales 和 Use Tax Commission to provide for streamlined electronic filing, 电子汇款, 和 collection of all sales 和 use taxes levied within the state of Louisiana, which will replace the current fragmented system of collections by individual cities 和 parishes. Louisiana is one of only four states that lacks unified sales tax administration.
sb161 -法案389: SB 161 makes the following changes to the Louisiana corporation franchise tax:
- continuing the suspension of the tax on the first $300,000 for small businesses until July 1, 2023.
- 将税率从3美元降低.00 to $2.超过300,000元的应税资本每1,000元有75人.
- further reducing rates based on future income 和 franchise tax collections.
The bill is contingent on the enactment of HB 159, HB 278 和 HB 292 (see below).
HB 292 -法案396: HB 292 proposes a constitutional amendment to repeal the federal income tax deduction 和 replace that with a reduced number 和 reduced rates of Louisiana corporate income tax brackets from 5 brackets to 3 brackets with rates of 3.5 .收入低于5万美元的征收5%.收入在5万美元至15万美元至7美元的，为5%.收入超过15万美元，为5%.
HB 292 is contingent on adoption of SB 161 (see above), SB 159 (see below) 和 HB 278 (see below).
sb159 -第134章: 该法案将个人所得税的最高税率定为4.75% 和 eliminates the constitutional m和ate for the federal income tax deduction.
HB 278 -法案395: This bill reduces the rates for calculating individual income tax from 2% to 1.在12500美元的净收入中占85%，从4%到3.在接下来的37500美元的净收入中获得5%，从6%到4%.净收入超过50美元的25%,000 和 provides for further rate reductions based on future tax collections.
A statewide election for voter approval of all bills that would amend the Constitution is scheduled for October 9, 2021
结果: Commentators believe the above tax reforms will begin to simplify the state’s tax regulations 和 lessen residents’ tax burdens, 从而使国家更具竞争力. 根据税务基金会的说法, “swapping out the federal deduction in exchange for lowering tax rates allows the state’s ‘sticker price’ to more accurately reflect real tax burdens, 减少联邦税收变化对州收入的影响.”
HB 143 -第129法案: 这项法案提出了一项宪法修正案，要求这样做, when an increase in value of residential property subject to a homestead exemption in Orleans Parish is phased in for purposes of ad valorem taxation, the increase in the assessed value each year cannot exceed ten percent of the property’s assessed value in the previous year. This provision does not 应用 if the increase was due to construction or improvements. 该修正案必须在全州范围内的选举中获得公众的批准.
结果: This provides protections to homeowners against rising taxes due to rising property values.
HB 400 -第27章: This act provides that where one or more co-owners are absent or have not consented to a 私人出售, the court must order partition by 私人出售 和 prioritize a 私人出售 to existing co-owners over partition by licitation or 私人出售 to third parties. 在这种情况下, the sale price cannot be less than the appraised value (rather than two thirds of the appraised value).
结果: This should make partition easier for co-owners but this act did not address La. R.S. 9:1113这样，法院也要调和律例.
HB 451 -第30幕: This act allows insurers to provide credits 和 discounts on policies that provide wind coverage to owners certified to be in compliance with the fortified home 和 fortified commercial st和ards created by the Insurance Institute for Business 和 首页 Safety.
结果: Commentators suggest that implementing the fortified home 和 fortified commercial st和ards created by the Insurance Institute for Business 和 首页 Safety may be difficult 和 expensive but ultimately provides better protection against weather related losses.
体育博彩-第440,80和142章: These acts legalized sports betting in Louisiana for college 和 professional sports (as well as e-sports in some cases) at both physical locations 和 online. The acts provide for licensing 和 regulation of sports wagering activity. They also impose taxes on the activity 和 provide for how the tax revenue will be used.
结果: Legalization of sports betting provides opportunities for private business profits 和 revenue for the state.