Amendment vs bill House Committee Amendment, #3190, W&M, Adopted vs Engrossed

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HLS 26RS-1105 ENGROSSED Regular Session HOUSE BILL NO.
HCAHB614 2709 3190 HOUSE COMMITTEE AMENDMENTS Regular Session AmendmentsproposedbyHouseCommitteeonWaysandMeanstoOriginalHouseBillNo.
614 BY REPRESENTATIVE JACKSON TAX/TAX REBATES:
by Representative Jackson AMENDMENT NO.
Authorizes a rebate of state sales taxes paid by businesses on lodging and meals for persons performing disaster or emergency-related work AN ACT To enact R.S.
1 On page 1, line 3, after "meals for" and before "persons" insert "certain" AMENDMENT NO.
47:305.82, relative to sales and use tax rebates;
2 On page 1, line 5, after "rebate;" and before "to provide for definitions;" insert "to provide for requirements and limitations;" AMENDMENT NO.
to authorize a rebate of state sales taxes paid for lodging services and meals for certain persons performing disaster or emergency-related work;
3 On page 1, between lines 12 and 13, insert the following:
to provide for eligibility of taxpayers for the rebate;to provide for the amount of the rebate;to provide for definitions;
"A.
to provide forrequirementsandlimitations;toprovideforanapplicationprocess;toprovidefor functions of the Department of Revenue with respect to the rebate;
This Section shall be known and may be cited as the "No Tax on Recovery Act."" AMENDMENT NO.
to authorize the promulgation of administrative rules;
4 On page 1, at the beginning of line 13, change "A." to "B." AMENDMENT NO.
to provide a termination date;
5 On page 1, delete line 19 in its entirety and insert the following:
and to provide for related matters.
"(3) "Disaster rebate eligibilityperiod" means the ten-dayperiod beginning on the first day of a declared state disaster or emergency." AMENDMENT NO.
Be it enacted by the Legislature of Louisiana:
6 On page 2, line 1, after "any" and before "that deploys" delete "business entity" and insert "utility" AMENDMENT NO.
Section 1.
7 On page 2, at the end of line 2, after "during a disaster" delete the remainder of the line in its entirety and insert "rebate eligibility period." AMENDMENT NO.
R.S.
8 On page 2, between lines 2 and 3, insert the following:
47:305.82 is hereby enacted to read as follows:
"(5) "Utility" shall have the meaning ascribed in R.S.
§305.82.
51:3271." AMENDMENT NO.
Rebate;
9 On page 2, at the beginning of line 3, delete "B.
state sales tax;
There" and insert "C.(1) Subject to the limitations provided in Paragraph (2) of this Subsection, there" AMENDMENT NO.
purchases of lodging services and meals for persons performing disaster or emergency-related work;
10 On page 2, at the beginning of line 5, change "(1)" to "(a)" Page 1 of 2 CODING:
termination A.
This Section shall be known and may be cited as the "No Tax on Recovery Act." B.
ForpurposesofthisSection,thefollowingtermsshallhavethemeanings ascribed to them in this Subsection:
(1) "Declared state disaster or emergency" shall have the meaning ascribed in R.S.
47:53.5.
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HLS 26RS-1105 ENGROSSED HB NO.
HCAHB614 2709 3190 AMENDMENT NO.
614 (2) "Disaster or emergency-related work" shall have the meaning ascribed in R.S.
11 On page 2, line 6, after "during a disaster" and before "period" insert "rebate eligibility" AMENDMENT NO.
47:53.5.
12 On page 2, delete line 8 in its entirety and insert the following:
(3) "Disaster rebate eligibility period" means the ten-day period beginning on the first day of a declared state disaster or emergency.
"(b) Prepared meals furnished during a disaster rebate eligibility period to any person who" AMENDMENT NO.
(4) "Qualifying business" means any utility that deploys personnel to perform disaster or emergency-related work in this state during a disaster rebate eligibility period.
13 On page 2, between lines 10 and 11, insert the following:
(5) "Utility" shall have the meaning ascribed in R.S.
"(2) Nopurchaseoflodgingormealsshallbeeligiblefortherebateprovided for in this Subsection unless the amount of the purchase is within the applicable per diemratelimitforfederalemployeetravelexpensesestablishedandpromulgatedby the General Services Administration." AMENDMENT NO.
51:3271.
14 On page 2, at the beginning of line 11, change "C." to "D." AMENDMENT NO.
C.(1) Subjecttothelimitations providedinParagraph(2)ofthisSubsection, there shall be allowed a rebate for the actual amount of state sales tax paid by a qualifying business on purchases of any of the following:
15 On page 2, at the beginning of line 16, change "D." to "E." AMENDMENT NO.
(a) Lodging services described in R.S.
16 On page 2, at the beginning of line 22, change "E." to "F." AMENDMENT NO.
47:301.3(1) when the services are used during a disaster rebate eligibility period byany person who performs disaster oremergency-relatedworkinconnectionwithadeclaredstatedisasteroremergency.
17 On page 2, at the end of line 25, after "for the rebate" and before the period "." insert a comma "," and insert "documentation requirements, means of verifying deployments, and any other procedures necessaryfor administering the rebate" AMENDMENT NO.
(b) Preparedmealsfurnishedduringadisasterrebateeligibilityperiodtoany person who performs disaster or emergency-related work in connection with a declared state disaster or emergency.
18 On page 2, delete line 26 in its entirety and insert the following:
(2) No purchaseoflodgingormealsshall beeligible for the rebateprovided for in this Subsection unless the amount of the purchase is within the applicable per diemratelimitforfederalemployeetravelexpensesestablishedandpromulgatedby the General Services Administration.
"G.(1) Thetotal amountof rebatesgrantedpursuantto theprovisions ofthis Section shall not exceed fifty-five thousand dollars per calendar year.
C.
To claim the rebate, a qualifying business shall apply to the secretaryof the Department of Revenue in a manner and on a form prescribed by the secretary.
The applicant shall submit proof of the actual state sales tax amounts paid on the purchases described in Subsection B of this Section and any other documentation required by administrative rule.
E.
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The secretary of the Department of Revenue shall determine each applicant's eligibilityfor the rebate.
If the secretarysubsequentlyfinds that a rebate recipient is ineligible for the rebate, the secretary may recapture the rebate amount Page 2 of 5 CODING:
Wordsinstruckthroughtypearedeletionsfromexistinglaw;wordsunderscored are additions.
HLS 26RS-1105 ENGROSSED HB NO.
614 through any procedure authorized in law or administrative rule.
A rebate amount subject to recapture shall be an obligation to be collected and accounted for in the same manner as if it were a tax due to the secretary.
F.
The secretary of the Department of Revenue may promulgate rules in accordancewiththeAdministrativeProcedureActasarenecessarytoimplementthe provisions ofthisSection.
Therulesmayincludeprovisions relatedto therecapture of a rebate amount from any recipient found to be ineligible for the rebate, documentation requirements, means of verifying deployments, and any other procedures necessaryfor administering the rebate.
G.(1) The total amount of rebates granted pursuant to the provisions of this Section shall not exceed fifty-five thousand dollars per calendar year.
Ifthe total amount of rebatesrequestedin a particular calendar year exceeds the total rebate amount authorized for that year, the Department of Revenue shall treat the excess as having been applied for on the first day of the subsequent year.
If the total amount of rebatesrequestedin a particular calendar year exceeds the total rebate amount authorized for that year, the Department of Revenue shall treat the excess as having been applied for on the first day of the subsequent year.
If the aggregate amount of the requests received on a single business day exceeds the rebate amount available, the department shall approve rebates on a pro rata basis.
If the aggregate amount of the requests received on a single business dayexceeds the rebate amount available, the department shall approve rebates on a pro rata basis.
No rebate shall be paid on or after January 1, 2032.
No rebate shall be paid on or after January 1, 2032." Page 2 of 2 CODING:
DIGEST ThedigestprintedbelowwaspreparedbyHouseLegislative Services.
It constitutes nopart of the legislative instrument.
The keyword, one-liner, abstract, and digest do not constitute part of the law or proof or indicia of legislative intent.
[R.S.
1:13(B) and 24:177(E)] HB 614 Engrossed 2026 Regular Session Jackson Abstract:
Authorizes a rebateof state sales taxes paid byqualifying businesses on lodging and meals for persons performing disaster or emergency-related work during a disaster response period.
Proposedlawauthorizesarebatefortheactualamountofstatesalestaxpaidbyaqualifying business on purchases of any of the following:
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Wordsinstruckthroughtypearedeletionsfromexistinglaw;wordsunderscored are additions.
HLS 26RS-1105 ENGROSSED HB NO.
614 (1) Lodging services used during a disaster rebate eligibility period by any person who performs disaster or emergency-related work in connection with a declared state disaster or emergency.
(2) Prepared meals furnished during a disaster rebate eligibility period to any person whoperformsdisasteroremergency-relatedworkinconnectionwithadeclaredstate disaster or emergency.
Proposedlawdefinesa"qualifyingbusiness"asanyutilitythatdeployspersonneltoperform disaster or emergency-related work in this state during a disaster rebate eligibility period.
Defines "disaster rebate eligibility period" as the 10-day period beginning on the first day of a declared state disaster or emergency.
Further defines "declared state disaster or emergency", "disaster or emergency-related work", and "utility" for purposes of proposed law.
Proposed law stipulates that no purchase of lodging or meals shall be eligible for the rebate unless the amount of the purchase is within the applicable per diem rate limit for federal employee travel expenses established by the General Services Administration.
Proposed law requires that qualifying businesses seeking to claim the rebate apply to the Dept.ofRevenue(DOR)inamannerandonaformprescribedbythedepartment.
Requires applicants to submit proof of the actual state sales tax amounts paid on the purchases specified in proposed law and anyother documentation required bythe department.
Proposed law requires the secretaryof DOR to determine each applicant's eligibilityfor the rebate.
Provides that if a rebate recipient is later found ineligible for the rebate, then the secretary may recapture the rebate amount.
Deems rebate amounts subject to recapture as obligations to be collected and accounted for in the same manner as taxes due.
Proposed law authorizes the secretary of DOR to promulgate rules in accordance with the Administrative Procedure Act as are necessaryto implement proposed law.
Proposed law limits to $55,000 the total amount of rebates that the state may pay annually pursuant to proposed law.
Provides that the granting of rebates shall be on a first-come, first-served basis.
Provides procedures for processing of rebate requests in years in which the total amount of rebates requested exceeds the $55,000 limit.
Proposed law prohibits the payment of any rebate provided for in proposed law on or after Jan.
1, 2032.
Proposed law provides that it shall be known and maybe cited as the "No Tax on Recovery Act".
(Adds R.S.
47:305.82) Summary of Amendments Adopted by House TheCommitteeAmendmentsProposedbyHouseCommitteeonWaysandMeanstothe original bill:
1.
Provide a short title for proposed law.
2.
Delete the defined term "disaster period" and its corresponding definition.
3.
Add the defined terms "disaster rebate eligibility period" and "utility" and corresponding definitions and incorporate those terms into proposed law.
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Wordsinstruckthroughtypearedeletionsfromexistinglaw;wordsunderscored are additions.
HLS 26RS-1105 ENGROSSED HB NO.
614 4.
Stipulate that in order to be eligible for the rebate authorized in proposed law, purchases of lodging and meals must be within per diem limits for federal employee travel expenses established by the General Services Administration.
5.
Limit to $55,000 the total value of rebates that the state may pay annually pursuant to proposed law.
6.
Revise termination provisions in proposed law to specifythat no rebate shall be paid pursuant to proposed law on or after Jan.
1, 2032.
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