reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:6103 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§6103. Implementation

RS 6103 - Implementation  A.(1) The department, in consultation with the Department of Revenue, shall promulgate rules and regulations necessary for the purpose of developing and implementing the provisions of this Chapter in accordance with the provisions of the Administrative Procedure Act.  (2) Any promulgated rule which is first applicable to any calendar year shall be finally adopted prior to December first of the preceding calendar year.  B. Rules promulgated pursuant to the provisions of this Chapter shall be subject to oversight by the Senate Committee on Education, the House Committee on Education, the Senate Committee on Revenue and Fiscal Affairs, and the House Committee on Ways and Means. Each committee's oversight shall be in accordance with the Administrative Procedure Act.  Acts 2007, No. 394, §1, eff. July 10, 2007; Acts 2013, No. 220, §21, eff. June 11, 2013; Acts 2013, No. 406, §1, eff. July 1, 2013; Acts 2018, No. 521, §1.
LA Rev Stat § 47:6104 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§6104. Child care expense tax credit

RS 6104 - Child care expense tax credit  A. There shall be a credit against Louisiana individual income tax for child care expenses in addition to the credit provided for such expenses in R.S. 47:297.4. Such credit shall be based upon the credit provided for such expenses in R.S. 47:297.4 and shall be based upon the quality rating of the child care facility which the child attends as follows:  Quality Rating of Child Care Percentage of the credit in  Facility R.S. 47:297.4  Five star 200%  Four star 150%  Three star 100%  Two star 50%  One star or nonparticipating  child care facility 0  B. Parents with multiple children shall calculate the credit of each child separately. In the event that a single child receives services in more than one child care facility in a single year, the facility with the highest quality rating shall be used to calculate the credit.  C. The credit shall be refundable or shall be carried forward as provided for in R.S. 47:297.4.  D. Commencing no later than January 31, 2016, the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs shall review the credit authorized pursuant to the provisions of this Section to determine if the economic benefit provided by such credit outweighs the loss of revenue realized by the state as a result of awarding such credit. The House and Senate committees shall make a specific recommendation no later than March 1, 2017, to either continue the credit or to terminate the credit.  Acts 2007, No. 394, §1, eff. July 10, 2007; Acts 2015, No. 357, §1, eff. June 29, 2015.
LA Rev Stat § 47:6105 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§6105. Child care provider tax credit

RS 6105 - Child care provider tax credit  A. There shall be a credit against any Louisiana individual or corporation income tax or corporation franchise tax for a child care provider refundable as provided for in R.S. 47:6108. The tax credit shall be an amount based upon the average monthly number of children who either participate in the Child Care Assistance Program administered by the office of children and family services in the Department of Children and Family Services or who are foster children in the custody of the Department of Children and Family Services, and who are attending a child care facility or facilities operated by the child care provider, multiplied by an amount which shall be based upon the quality rating of each child care facility operated by the child care provider as follows:  Quality Rating of Child Care Facility Tax Credit Per Eligible Child Attending  Five star $1,500  Four star $1,250  Three star $1,000  Two star $ 750  One star or nonparticipating facility 0  B. Commencing no later than January 31, 2016, the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs shall review the credit authorized pursuant to the provisions of this Section to determine if the economic benefit provided by such credit outweighs the loss of revenue realized by the state as a result of awarding such credit. The House and Senate committees shall make a specific recommendation no later than March 1, 2017, to either continue the credit or to terminate the credit.  Acts 2007, No. 394, §1, eff. July 10, 2007; Acts 2015, No. 357, §1, eff. June 29, 2015.
LA Rev Stat § 47:6106 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§6106. Credit for child care directors and staff

RS 6106 - Credit for child care directors and staff  A. There shall be a credit against Louisiana individual income tax refundable as provided for in R.S. 47:6108 for eligible child care directors and eligible child care staff. The tax credit shall be for the following amounts and shall be based upon the following qualifications, but shall be adjusted for inflation as provided for in Subsection C of this Section:  Child Care Director and Child Tax  Care Staff Qualification Credit  Level Four Director or Level Four Staff $3,000  Level Three Director or Level Three Staff $2,500  Level Two Director or Level Two Staff $2,000  Level One Director or Level One Staff $1,500  B. The various levels of qualification for the tax credit for eligible child care directors and eligible child care staff as provided for in Subsection A of this Section shall be as defined in the Department of Children and Family Services state practitioner registry in Title 48 of the Louisiana Administrative Code, as amended.  C. Beginning calendar year 2009, the tax credit amounts provided for in Subsection A of this Section shall be adjusted annually for each calendar year by the percentage increase in the Consumer Price Index United States city average for all urban consumers (CPI-U), as prepared by the United States Department of Labor, Bureau of Labor Statistics, as determined by the secretary of the Department of Revenue on December first of the preceding calendar year.  D. In order to receive the credit provided for in this Section, the child care director or staff person shall file with his income tax return an attestation form provided by the State Practitioner Registry verifying that the individual meets all the requirements and qualifications of a child care director or staff person for the level claimed.  E. Commencing no later than January 31, 2016, the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs shall review the credit authorized pursuant to the provisions of this Section to determine if the economic benefit provided by such credit outweighs the loss of revenue realized by the state as a result of awarding such credit. The House and Senate committees shall make a specific recommendation no later than March 1, 2017, to either continue the credit or to terminate the credit.  Acts 2007, No. 394, §1, eff. July 10, 2007; Acts 2015, No. 357, §1, eff. June 29, 2015.
LA Rev Stat § 47:6107 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§6107. Business-supported child care

RS 6107 - Business-supported child care  A.(1) There shall be a refundable credit against any Louisiana individual or corporation income tax or corporation franchise tax for the eligible business child care expenses supported by a business. The credit shall be the following percentages of such eligible business child care expenses depending upon the quality rating of the child care facility to which the expenses are related or the quality rating of the child care facility the child attends:  Quality Rating of Child Care Facility Percentage of eligible business  child care expenses  Five star 20%  Four star 15%  Three star 10%  Two star 5%  One star or nonparticipating facility 0  (2) There shall be an additional refundable credit against any Louisiana individual or corporation income tax or corporation franchise tax for the payment by a business of fees and grants to child care resource and referral agencies not to exceed five thousand dollars per tax year.  B. The credits provided for in this Section shall be allowed against income tax or corporate franchise tax for the taxable period in which the credit is earned. If the tax credit exceeds the amount of such taxes due, then the unused credit shall be refunded as provided for in R.S. 47:6108.  C. Commencing no later than January 31, 2016, the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs shall review the credit authorized pursuant to the provisions of this Section to determine if the economic benefit provided by such credit outweighs the loss of revenue realized by the state as a result of awarding such credit. The House and Senate committees shall make a specific recommendation no later than March 1, 2017, to either continue the credit or to terminate the credit.  Acts 2007, No. 394, §1, eff. July 10, 2007; Acts 2015, No. 357, §1, eff. June 29, 2015.
LA Rev Stat § 47:6108 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§6108. Refundable tax credits

RS 6108 - Refundable tax credits A. Notwithstanding any other provision of law to the contrary, any excess of allowable credit provided in R.S. 47:6105, 6106, and 6107 and the refundable portion of the credit as provided for in R.S. 47:6104 over the aggregate tax liabilities against which such credit may be applied, as provided in this Section, shall constitute an overpayment, as defined in R.S. 47:1621(A), and the secretary shall make a refund of such overpayment from the current collections of the taxes imposed by Chapter 1 or Chapter 5 of Subtitle II of this Title, together with interest as provided in R.S. 47:1624. The right to a credit or refund of any such overpayment shall not be subject to the requirements of R.S. 47:1621(B). All credits and refunds, together with interest thereof, must be paid or disallowed within one year of receipt by the secretary of any such claim for refund or credit. Failure of the secretary to pay or disallow, in whole or in part, any claim for a credit or a refund shall entitle the aggrieved taxpayer to proceed with the remedies provided in R.S. 47:1625. B. Notwithstanding anything to the contrary in either Chapter 1 or Chapter 5 of Subtitle II of this Title, as amended, the following rules shall apply with respect to the application of the credit established in Subsection A of this Section: (1) The credit for taxes paid by or on behalf of a corporation shall be applied against Louisiana corporate income and corporation franchise taxes of such corporation. (2) The credit for taxes paid by an individual shall be applied against Louisiana personal income taxes. (3) The credit for taxes paid by or on behalf of a corporation classified under Subchapter S of the Internal Revenue Code of 1954, as amended, as an S corporation shall be applied first against any Louisiana corporate income and corporation franchise taxes due by such S corporation, and the remainder of any such credit shall be allocated to the shareholder or shareholders of such S corporation in accordance with their respective interests and applied against the Louisiana income tax of such shareholder or shareholders of the S corporation. (4) The credit for taxes paid by or on behalf of a partnership shall be allocated to the partners according to their distributive shares of partnership gross income and applied against any Louisiana income tax and corporation franchise tax liability of such partners. (5) The character of the credit for taxes paid by or on behalf of a partnership or S corporation and allocated to the partners or shareholders, respectively, of such partnership or S corporation, shall be determined as if such credit were incurred by such partners or shareholders, as the case may be in the same manner as incurred by the partnership or S corporation, as the case may be. (6) The credit for taxes paid by an estate or trust shall be applied against the Louisiana income tax imposed on estates and trusts. Acts 2007, No. 394, §1, eff. July 10, 2007.
LA Rev Stat § 47:6109 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§6109. Recapture of credits

RS 6109 - Recapture of credits A. If the Department of Revenue or the department find that a child care facility, a business, or an individual has obtained a tax credit in violation of the provisions of this Chapter, including but not limited to fraud or misrepresentation, then the taxpayer's state income tax for such taxable period shall be increased by such amount necessary for the recapture of the tax credit provided for in this Chapter. B.(1) Credits granted to a taxpayer, but later disallowed, may be recovered by the secretary of the Department of Revenue through any collection remedy authorized by R.S. 47:1561 and initiated within three years from December thirty-first of the year in which the credit was taken. (2) The only interest that may be assessed and collected on recovered credits is interest at a rate three percentage points above the rate provided in R.S. 9:3500(B)(1), which shall be computed from the original date of the return on which the credit was taken. C. The provisions of this Section are in addition to and shall not limit the authority of the secretary of the Department of Revenue to assess or to collect under any other provision of law. Acts 2007, No. 394, §1, eff. July 10, 2007; Acts 2013, No. 406, §1, eff. July 1, 2013.
LA Rev Stat § 47:7001 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§7001. Rules and regulations and fees

RS 7001 - Rules and regulations and fees  The Department of Public Safety and Corrections, office of state police, shall promulgate rules and regulations and charge reasonable fees relating to the registration and control of the manufacture, sale, distribution, transportation, and repair of gaming equipment within this state for use outside this state. The fees collected by the department for the registration and licensing shall be deposited immediately upon receipt into the state treasury after deducting those funds appropriated by the legislature for the enforcement of this Chapter.  Acts 1987, No. 443, §1.
LA Rev Stat § 47:7002 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§7002. Definitions

RS 7002 - Definitions  As used in this Chapter:  (1) "Agent" means an individual, association, corporation, club, trust, estate, society, company, joint stock company, receiver, trustee, any other person acting in a fiduciary or representative capacity who is appointed by a court, or any combination of individuals. Agent includes any department, commission, agency, or instrumentality of the state and any parish, city, village, or township and any agency or instrumentality thereof.  (2) "Gaming equipment" means any mechanical, electrical, or other contrivance used to facilitate the risking of loss of anything of value in order to realize a profit.  (3) "Person" includes an individual, partnership, unincorporated association of individuals, joint stock company, or corporation.  Acts 1987, No. 443, §1.
LA Rev Stat § 47:7004 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§7004. Licensing

RS 7004 - Licensing  A. The department shall license an applicant to manufacture, sell, distribute, transport, or repair at such fees as it shall determine to be reasonable, unless it determines that the issuance of such license is inconsistent with the public interest.  B. In determining the public interest, the following factors shall be considered:  (1) Maintenance of effective controls against diversion of particular gaming equipment into other than legitimate and lawful channels.  (2) Compliance with applicable state and local law.  (3) Prior conviction record of applicant under federal, state, or foreign laws.  (4) Past experience in the manufacture, sale, distribution, transportation, or repair of gaming equipment, and the existence and the establishment of effective controls against diversion.  Acts 1987, No. 443, §1.
LA Rev Stat § 47:7006 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§7006. Records of licensees

RS 7006 - Records of licensees  Each licensee manufacturing, selling, distributing, transporting, or repairing any gaming equipment shall make a complete and accurate record of all gaming equipment in its possession and shall maintain such record until the next inventory is made for the two-year period as required by this Section. At each two-year period after the effective date of this Chapter, at the time of his regular physical inventory, each licensee manufacturing, selling, distributing, transporting, or repairing any gaming equipment shall prepare an inventory of each particular gaming equipment in his possession. Records and inventories shall contain such information as shall be provided by rules and regulations promulgated by the department.  Acts 1987, No. 443, §1.
LA Rev Stat § 47:7019.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§7019.1. Collection of tolls, fees, and charges on Crescent City Connection Bridge; prohibition; amnesty program

RS 7019.1 - Collection of tolls, fees, and charges on Crescent City Connection Bridge; prohibition; amnesty program A. Notwithstanding the provisions of R.S. 47:7012 and 7013, or any other law to the contrary, the Department of Transportation and Development shall not take any action to collect a toll, charge, administrative fee, or late charge from any person who failed to pay a toll to cross the Crescent City Connection Bridge, beginning on January 1, 2013, and continuing through March 5, 2013. B. Notwithstanding any provision of law to the contrary, as of August 1, 2013, notices of violations or delinquencies shall not be required to be sent to any person alleged to have failed to pay a toll to cross the Crescent City Connection Bridge prior to January 1, 2013. C.(1) The department shall establish a toll violation amnesty program for all persons alleged to have failed to pay a toll to cross the Crescent City Connection Bridge prior to January 1, 2013. (2)(a) The department shall begin conducting the program no later than August 1, 2013, and shall conclude the program on October 1, 2013. (b) The department shall publicize the program in order to maximize the public awareness of and participation in the program. (3) During the program, the department shall not take any action to collect a charge, administrative fee, or late charge from a person who is alleged to have failed to pay a toll to cross the Crescent City Connection Bridge prior to January 1, 2013. (4)(a) Any person who has entered into a payment plan agreement in connection with an alleged failure to pay a toll to cross the Crescent City Connection Bridge prior to January 1, 2013, shall be entitled to avail themselves of the program. (b) Persons who avail themselves of the program shall be relieved of any further obligations pursuant to any payment plan agreement, and be obligated only to pay amounts due under the program. (c) The department may develop and implement procedures for applying payments made under payment plan agreements as credits against any amounts due under the program. (5) The department shall deposit all funds collected during the amnesty program into the Crescent City Transition Fund. (6) Upon conclusion of the program, the department shall do the following: (a) Notify the Department of Public Safety and Corrections, office of motor vehicles, of all persons who disposed of toll violations pursuant to the program. The office of motor vehicles shall be prohibited from refusing to renew the driver's licenses of any such persons for the alleged failure to respond to a notice from the department pertaining to the alleged failure to pay a toll to cross the Crescent City Connection Bridge. (b) Submit all evidence of outstanding toll violations alleged to have occurred prior to January 1, 2013, to the Department of Justice or the Department of Revenue for collection. Acts 2013, No. 274, §1, eff. June 13, 2013.
LA Rev Stat § 47:7019.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§7019.2. Collection of tolls, fees, and charges on Crescent City Connection Bridge; amnesty program; refunds

RS 7019.2 - Collection of tolls, fees, and charges on Crescent City Connection Bridge; amnesty program; refunds  A. Any person, who availed themselves of the toll violation amnesty program as provided in R.S. 47:7019.1 and made payment for a toll violation to the Department of Transportation and Development during the amnesty period shall be entitled to a refund of such monies paid if he applies to the state treasurer, as administrator of the Uniform Unclaimed Property Act, for the refund within the refund time period provided for in this Section and if he satisfies one of the following circumstances:  (1) Such person possessed a valid toll tag and payment account, but due to no fault of his own, his toll payment account was not accessed for payment.  (2) Such person did not possess a valid toll tag and made payment for fewer than five toll violations.  B.(1) The state treasurer, as administrator of the Uniform Unclaimed Property Act, shall establish a program to refund monies collected during the amnesty period for a toll violation from any person who satisfies one of the circumstances provided in Subsection A of this Section and who contacts the state treasurer for a refund and provides the state treasurer with sufficient proof of the payment made that satisfied the circumstances of Subsection A of this Section.  (2)(a) The state treasurer shall begin conducting the program no later than October 1, 2014, and shall terminate the program on June 30, 2015.  (b) The state treasurer shall publicize the program in order to maximize the public awareness of and participation in the program.  (c) After June 30, 2015, the state treasurer, as administrator of the Uniform Unclaimed Property Act, shall have no obligation to refund monies collected during the amnesty period for a toll violation which satisfies the circumstances of Subsection A of this Section.  C. The provisions of Subsections A and B of this Section shall terminate on June 30, 2015.  D. Notwithstanding the provisions of R.S. 47:7019.1(C)(6)(b), or any other law to the contrary, no action shall be taken to collect a toll violation from any person who possessed a valid toll tag and payment account but, due to no fault of his own, the toll payment account was not accessed for payment.  E. Notwithstanding the provisions of any other law to the contrary, the Department of Transportation and Development, the attorney general, or the Department of Revenue, office of debt recovery, as applicable, shall provide the state treasurer with the records in each department's possession of all payments made during the amnesty period for toll violations which satisfied the circumstances of Subsection A of this Section.  Acts 2014, No. 762, §2, eff. June 19, 2014; Acts 2018, No. 612, §15, eff. July 1, 2020; Acts 2019, No. 404, §1, eff. July 1, 2020.
LA Rev Stat § 47:8001 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§8001. Short title

RS 8001 - Short title  This Chapter may be referred to as the "Tax Increment Development Act".  Acts 1988, No. 996, §1.