2007 Regular Session Highlights
Culture, Recreation &
Senate Bill 299 by Senator
Broome (Act 175) requires the Board of Elementary and Secondary Education to
develop, adopt and provide for the implementation of a visual and performing
arts curriculum in public schools beginning with the 2010-2011 school year. It
would also provide for professional development and training to teachers, school
administrators, and professional practicing artists relative to the
implementation of the new arts curriculum. Implementation is contingent on
financing being made available in the state budget.
House Bill 406 by
Representative Frith (Signed by the Governor - Act 46) creates the Abbeville
Film and Visitors Commission District, as of July 1, 2007, as a political
subdivision of the state to develop the district as a film, video, and
television production center.
House Bill 806 by
Representative Thompson (enrolled) provides for the Louisiana Center for Rural
Initiatives to develop and implement in Caldwell, Catahoula, Concordia, East
Carroll, Franklin, Madison, Morehouse, Quachita, Pointe Coupee, Richland,
Tensas, and West Carroll parishes for the purpose of finding solutions to
various problems in the region. Under the Center, the Delta Development
Initiative would be created to search and develop solutions related to poverty,
education, healthcare, economic development, jobs, housing and culture in rural
Senate Concurrent Resolution 54
by Senator Hines (enrolled) acknowledges May 16, 2007 as the 75th
anniversary of the Louisiana State Capitol.
House Concurrent Resolution 132
by Representative Marchand (enrolled) commends Alpha Kappa Alpha Sorority,
Incorporated for its services and recognizes May 3, 2007 as Alpha Kappa Alpha
Day at the legislature.
House Resolution 11 by
Representative Townsend (enrolled) recognizes May 2, 2007 as Louisiana Culture,
Recreation and Tourism Appreciation Day.
House Bill 270 by
Representative Alario (Act 30) removes the limitation on proceeds of the sales
and use tax levied by the Louisiana Tourism Promotion District which may be used
for tourism promotion purposes.
House Bill 359 by
Representative Townsend (enrolled) authorizes the establishment of cultural
product districts and grant a state and local sales and use tax exemption for
works of art sold in those districts. It would also provide an income and
corporate franchise tax credit for rehabilitation of structures in such
districts. This would also increase the maximum amount of tax credits allowed in
one calendar year from $1 million to $10 million.
House Bill 742 by
Representative Morrell (Assigned to House Appropriations) would have
established a Fund for Convention Development to assist the public and
quasi-public convention event venues in south Louisiana in competing with other
cities for convention business. Such appropriation would have supported an
initiative to strengthen the ability of south Louisiana event venues to compete
for convention business with comparable venues in other cities.
House Resolution 18 by
Representative Salter (enrolled) requests a study to make potential
recommendations regarding the use of state funds or resources in activities
which compete with private enterprises. Businesses are said to be in direct
competition with publicly funded attractions and publicly funded attractions
tend to have an adverse effect on the viability of many businesses.
Senate Bill 299 by Senator Broome (enrolled)
requires BESE to phase in visual and performing arts curriculum for public
school children. Requires BESE to develop, adopt, and provide for the
implementation of a visual arts curriculum and a performing arts curriculum in
public schools; Phases the program in over the next five years
2007-2011.Requires BESE to adopt the rules and regulations needed to implement
the program in accordance with the Administrative Procedure Act, provides that
implementation of the program is subject to legislative appropriation of funds.
House Bill 677 by Representative Thompson (pending conference committee)
transfers the Louisiana Political Museum and Hall of Fame from the Department of
Culture, Recreation and Tourism to the Department of State. Creates a museum
governing board and provides for its powers and duties.
House Bill 477 by Representative Triche (Act 53) provides for the appointment of
an additional member to the Board of Directors of the Louisiana State Museum by
the governor from a panel of names submitted by the Friends of the Edward
Douglass White Historic Site.
Provides for changes to the Louisiana State Boxing and Wrestling Commission.
Current law provides that the commission has authority to regulate boxing and
House Bill 348 by Representative Daniel (Act 90) retains present law and adds
mixed technique events to the commission's authority.
Current law provides for the Louisiana Used Motor Vehicle and Parts Commission
House Bill 102 by Representative Pinac (subject to call - House Final passage)
changes the name of the fund to the Louisiana Recreational and used Motor
Vehicle Commission Fund.
House Concurrent Resolution 214 by Representative Mickey Guillory (enrolled)
requests the Department of Transportation and Development to establish a bicycle
path along Louisiana Highway 35.
House Bill 599 by Representative Waddell (subject to call-Senate Final passage)
defines the "primitive firearms' that may be used during the special
muzzleloader dear season.
Senate Bill 19 by Senator McPherson (Act 7) exempts certain disabled residents
from hunting fees and includes the WMA hunting permit.
House Bill 359 by Representative Townsend (enrolled) provides tax exemptions and
credits in cultural product districts. Community Cultural Development - Allows
for tax related benefits for designated, specific cultural development
House Bill 495 by Representative Townsend (subject to call-Final Passage)
authorizes the exclusion of certain income derived from artistic works from
state income taxation. The Status of the Artist - Allows income tax exemptions
for artists, musicians, and writers.
House Bill 568 by Representative Townsend (pending conference committee)
authorizes culinary arts and food science investor tax credit. Culinary Arts and
Food Science Tax Credits- Modeled on the current tax credits available to the
sound recording industry, authorizes a tax credit program for the culinary arts
and food science industry, one of the largest and most diverse industries within
Louisiana's cultural economy.
Senate Bill 217 by Senator Murray (enrolled) creates the New Orleans City Park
Taxing District as a special taxing district and political subdivision of the
state. Provides that the boundaries for the district are the same as the area
known as New Orleans City Park. Provides for the governance of the district, for
the authority, powers, duties, and function of the governing body to levy and
collect taxes within the district; to engage in tax increment financing.
current law provides income tax credits for the production of motion pictures,
sound recordings, and digital interactive media.
Senate Bill 218 by Senator Murray (enrolled) provides five types of corporate
or individual refundable income tax credits for "state-certified musical or
theatrical productions" and for "state-certified musical or theatrical facility
infrastructure projects. Grants a refundable income tax credit related to
musical or theatrical productions and musical or theatrical facility
infrastructure projects.ADVANCE \d 4
The current law provides for a credit against income
and corporation franchise tax liability for the rehabilitation of historic
structures located in a downtown development district. Program is effective for
all taxable years ending prior to January 1, 2008.
House Bill 141 by Representative Townsend (enrolled)
extends the tax credit for taxable years ending prior to Jan 1, 2012. Extends
sunset date of the State Historic Tax Credit Program for designated Downtown
Development Districts. Extends income and corporation franchise tax credit for
the rehabilitation of historic structures located in a downtown development
House Bill 949 by Representative Marchand(subject to
call-House Concurrence) provides for a new $200 individual income tax credit per
tax year for individuals who volunteer at least thirty or more hours during a
year for public recreation departments. Provides for an individual income tax
credit for an individual who is an active volunteer firefighter in an amount of
$250 for each taxable year.
House Bill 270 by Representative Alario (Act 30)
removes the limitation on the proceeds of the sales and use tax levied by the
Louisiana Tourism Promotion District dedicated and pledged to tourism promotion
and other specified purposes.
House Bill 366 by Representative Townsend (enrolled)
extends the tax exemption for the Atchafalaya Trace Heritage Area Development
Zone from January 1, 2007, to January 1, 2012, and increases the amount of tax
credit from $750 to $1, 500.
The current law provides that the Atchafalaya Trace
Heritage Area Development Zone encompasses thirteen named parishes and provides
for tax credits and exemptions for heritage-based cottage industries located in
the zone. Provides that the State Board of Commerce and Industry, with approval
of the governor, may enter into five-year contracts with heritage-based cottage
industries for tax exemptions and credits. Such Contracts must directly relate
to a concern located in the development zone and to taxes on operations and
activities in the zone. When the Governor finds that a concern meets all the
requirements of law and criteria established by rules, he shall advise the State
Board of Commerce and Industry that it may enter into a contract for a tax
credit of no greater than $750 to be applied against the cottage industry's
total state tax liability for state income or corporation franchise taxes on its
operations in the zone. The board may also enter into contracts for a $750 tax
credit for each new employee hired during the tax year. Applicants must have net
new hires of one full-time employee or two part-time employees. The employee
must have been a resident(s) of the development sone for 30 days prior to
employment. Permits carrying forward unused credits for not more than ten years.
Provides that on January 1, 2007, no new applications for tax benefits will be
approved and the commission must stop engaging in other activities described in
statute. Concerns that were already approved prior to January 1, 2007, will
continue to receive their benefits.
House Bill 366 by Representative
Townsend (enrolled) increases the amount of tax credits from $750 to $1,500.
Extends tax exemption and program until Jan1, 2012.
by: Mary O'Brien
Tourism has been a particular focus in the efforts
to re-build and restore the areas of the state devastated by hurricanes Katrina
and Rita in 2005. With the revitalization of the dynamic pre-Katrina/Rita
tourism industry in Louisiana as a top priority, the Louisiana Legislature has
sought to bring additional funds into this effort, as well as to encourage new
local initiatives in the area of tourism. Consequently, the major themes of
this regular session were the creation of new districts and tourist commissions
and the imposition and use of additional taxes to re-energize tourism throughout
New districts created in the 2007 Regular Session of
the legislature included the Abbeville Film and Visitors Commission District,
created by House Bill 406 by Representative Frith (Act 46). This
district includes the entire city of Abbeville and has as its primary purpose
the development of the district as a film, video, and television venue in order
to increase the number of entertainment projects located in Abbeville.
Created in this session were the French Quarter-Marigny
Historic Area Management District established in Senate Bill 364 by Senator
Murray (enrolled) and the New Orleans City Park Taxing District provided for
in Senate Bill 217 by Senator Murray (enrolled). These districts in New
Orleans directly address the issue of preserving and, at the same time,
refurbishing two of New Orleans' most treasured assets: the French Quarter and
neighboring historic areas and City Park, home to the New Orleans Museum of Art
and a beautiful oak-shaded retreat in the midst of the bustling city. Certainly
tourism in New Orleans centers around the French Quarter, but the park and its
museum are frequent destination for tourists as well.
Senate Bill 79 by Senator Theunissen (Act 121)
provides for the establishment and the organization of the Jefferson Davis
Parish Tourist Commission charged with expanding tourism in the parish.
The powers and duties of the Baton Rouge Area
Convention and Visitors Bureau were expanded to include the acquisition of
property and the construction or lease of facilities, among other duties, in
House Bill 750 by Representative Honey (enrolled).
House Bill 270 by Representative Alario (Act 30)
removed the limitation on the use of the proceeds of sales and use taxes
assigned to the Louisiana Tourism Promotion District, a statewide district
created in 1990 to encourage and facilitate tourism in Louisiana.
An increase in the amount of the
hotel occupancy tax levied for the benefit of the St. Landry Parish Tourism
Commission, from two percent to four percent, was provided for in House Bill
292 by Representative LaFleur (Act 32).