Session Information

2007 Regular Session Highlights

Culture, Recreation & Tourism

ARTS/DEVELOPMENT

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 communities.

CULTURAL COMMENDATIONS

Senate Concurrent Resolution 54 by Senator Hines (enrolled) acknowledges May 16, 2007 as the 75^th 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.

CULTURAL FUNDING/TAX

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.

 by:Tammy Crain-Waldrep
 (225) 342-9818

ARTS

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.

MUSEUMS

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.

BOXING/WRESTLING

Provides for changes to the Louisiana State Boxing and Wrestling Commission. Current law provides that the commission has authority to regulate boxing and wrestling contest.

House Bill 348 by Representative Daniel (Act 90) retains present law and adds mixed technique events to the commission's authority.

RECREATIONAL VEHICLES

Current law provides for the Louisiana Used Motor Vehicle and Parts Commission Fund.

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.  

BICYCLE PATH

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. 

HUNTING

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.

CULTURAL TAX

INCENTIVES PACKAGE

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 districts.

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.

 SPECIAL TAXING DISTRICTS

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.

 TAX CREDITS

The 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 district.

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.

TAX EXEMPTIONS

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.

TOURISM

 by: Mary O'Brien
(225) 342-2115

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 the state.

DISTRICTS

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).

TAXING

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).