Louisiana Bills

COLLEGES/UNIVERSITIES: Recognizes the creation of the Walter Hauck NJCAA Coaches Association President of the Year Award and honors LSUE Coach Jeff Willis as the inaugural recipient.

COMMENDATIONS: Commends LSUE Assistant Professor Nikki May on being named the 2025 recipient of the "Innovative Contributions to Online Learning" award.

SPECIAL DAY/WEEK/MONTH: Designates Wednesday, April 23, 2025, as Louisiana State University Day at the Legislature and commends LSU for its enduring contributions to the state of Louisiana.

SPECIAL DAY/WEEK/MONTH: Designates April 23, 2025, as McNeese State University Day at the capitol and commends McNeese State University for its recent successes and contributions to the state of Louisiana.

SPECIAL DAY/WEEK/MONTH: Designates Thursday, April 24, 2025, as the inaugural Caddo Parish Day at the Louisiana State Capitol.

COMMENDATIONS: To commend Gerald Guilbeaux for receiving the Academy of Wind and Percussion Arts Award from the National Band Association.

SPECIAL DAY/WEEK/MONTH: To recognize Wednesday, April 23, 2025, as Big Brothers Big Sisters Day at the Louisiana State Capitol.

SPECIAL DAY/WEEK/MONTH: Recognizes April 22, 2025, as Southern University Day at the capitol.

COMMENDATIONS: To commend Louisiana State University of Alexandria on its contributions to central Louisiana and the state.

COMMENDATIONS: Commends the Louisiana Endowment for the Humanities and celebrates the 2025 Bright Lights Awards Honorees.

CONDOLENCES: Extends deep and heartfelt condolences to the family and friends of Danielle Joy Raines on the occasion of her passing.

SPECIAL DAY/WEEK/MONTH: Commends the Louisiana Counseling Association and recognizes Wednesday, April 23, 2025, as Louisiana Counseling Association Day at the state capitol.

COMMENDATIONS: Commends Edward Queen on being selected "Student of the Year" at Holden High School in Livingston Parish.

CONDOLENCES: Expresses sincere and heartfelt condolences upon the death of Mr. Charles Vincent Baglio Jr.

COMMENDATIONS: Commends Mason Daniel Hill on being selected "Student of the Year" at French Settlement High School in Livingston Parish.

COMMENDATIONS: Commends Grant Randall Pendergraft on being selected "Student of the Year" at Denham Springs High School in Livingston Parish.

COMMENDATIONS: Commends Arch-Bishop/Dr. Joyce Turner Keller for her twenty-four years of commitment to combating HIV/AIDS stigma and discrimination.

COMMENDATIONS: Commends and recognizes the vital contributions of Tulane University of Louisiana to the state of Louisiana.

SPECIAL DAY/WEEK/MONTH: Commends the Geaux Far Louisiana Coalition and designates Tuesday, April 15, 2025, as Geaux Far Day at the Louisiana State Capitol.

COMMENDATIONS: Commends Zachary McMenis on being selected "Student of the Year" at Live Oak High School in Livingston Parish.

COMMENDATIONS: Commends Michael J. Kober on being selected "Student of the Year" at Albany High School in Livingston Parish.

SPECIAL DAY/WEEK/MONTH: Designates Wednesday, April 16, 2025, as AARP Louisiana's 10th Annual Caregiver Day at the Louisiana State Capitol.

SPECIAL DAY/WEEK/MONTH: Designates Tuesday, April 22, 2025, as Louisiana Funeral Directors Association Day at the capitol.

SPECIAL DAY/WEEK/MONTH: Designates Monday, April 14, 2025, as Better Together-Children's Advocacy Centers and Court Appointed Special Advocate Day in Louisiana.

COMMENDATIONS: Commends Rhett Joseph Pitarro on being selected "Student of the Year" at Walker High School in Livingston Parish.

CONDOLENCES: Expresses sincere and heartfelt condolences to the family of Mary Sunshine Hebert McCowan on the occasion of her passing.

CONDOLENCES: Expresses sincere and heartfelt condolences to the family and friends of Marquerite Gay May Town.

CONDOLENCES: Expresses sincere and heartfelt condolences to the family and friends of Joan Hatcher McCaskill on the occasion of her passing.

CONDOLENCES: Expresses sincere and heartfelt condolences to the family and friends of Dorothy McGehee Miller on the occasion of her passing.

COMMENDATIONS: Commends Asia Cox on being selected "Student of the Year" at Springfield High School in Livingston Parish.

COMMENDATIONS: Commends Alexander David Townley Aucoin on being selected "Student of the Year" at Doyle High School in Livingston Parish.

COMMENDATIONS: Commends Mackenzie Elizabeth Hutson on being selected "Student of the Year" at Maurepas High School in Livingston Parish.

SPECIAL DAY/WEEK/MONTH: Commends Southern University on the occasion of its one hundred forty-fifth anniversary and designates April 22, 2025, as Southern University Day at the state capitol

SPECIAL DAY/WEEK/MONTH: Designates April 22, 2025, as Funeral Director Day at the state capitol

COMMENDATIONS: Recognizes the America250--Louisiana celebrations on April 18-19, 2025, and commemorates the two hundred fiftieth anniversary of the start of the American Revolution

COMMENDATIONS: Commends Jack and Jill of America, Inc., on its dedication to stimulating the growth, development, and quality of life of children

COMMENDATIONS: Commends Mother May E. DuPree for her contributions to gospel ministry

TAX/SALES & USE: Levies sales and use taxes on certain digital products and services (Items #8 and 13) (EN +$37,000,000 RV See Note)

ELECTIONS/SPECIAL: Calls a special statewide election on March 29, 2025, for submitting proposed constitutional amendments to the state's electors (Item #22) (EN +$3,281,010 GF EX See Note)

APPROPRIATIONS/SUPPLEML: Makes supplemental appropriations for Fiscal Year 2024-2025 (Items #18, 21, and 23)

TAX/CORP FRANCHISE: Repeals the corporation franchise tax and limits eligibility of certain credits to be claimed against corporation franchise tax (Item #3) (EN -$574,000,000 RV See Note)

TAX/SEVERANCE TAX: Provides relative to horizontal well exemption (Item #9) (EN NO IMPACT See Note)

TAX/SALES & USE: Requires the secretary of the Department of Revenue to annually estimate revenue derived from aviation fuel collections (Items #8 and 11) (EN SEE FISC NOTE SD EX See Note)

TAX/CORP INCOME: Provides for a flat rate for purposes of calculating corporate income tax and terminates certain corporate income tax exemptions, deductions, and credits (Item #4) (EN SEE FISC NOTE RV See Note)

APPROPRIATIONS: Limits the amount of money that may be appropriated in a fiscal year (Item #14) (EN SEE FISC NOTE GF EX)

FUNDS/FUNDING: Relative to finances of the state (Items #16 and 21) (EN DECREASE GF RV See Note)

TAX/AD VALOREM TAX: Provides for the homestead exemption, special assessment level, and other property tax exemptions for purposes of determining ad valorem taxation of certain property (Items #1 and 10) (EN SEE FISC NOTE LF RV See Note)

TAX: Provides for the rate of the state sales and use tax and for exemptions, exclusions, credits, and rebates claimed against sales and use taxes; and provides for a flat rate of income tax for individuals, estates, and trusts, increases the standard deduction, and modifies or repeals certain income tax deductions and credits (Items #5, 6, and 8) (EN SEE FISC NOTE RV See Note)