The 2023 Regular Session of the Louisiana Legislature wrapped on June 8, 2023. During this session, the Louisiana Legislature enacted a number of bills in the energy and environmental sector of the law. Below is a brief summary of all new relevant adopted provisions:
Energy
Act 150 (SB 103) changes the name of the Department
Because it was a fiscal session, the Louisiana Legislature enacted a number of key tax changes in the 2023 Regular Session that concluded on June 8, 2023. Below you will find the important substantive tax updates and their implications for taxpayers, which are addressed by tax type. A number of these changes represent welcome relief for
Earlier this year, Governor John Bel Edwards signed into law House Bill No. 515, amending La. R.S. 12:1333 and enacting the new La. R.S. 12:1333.1 of the Louisiana Limited Liability Company Law (the “LLC Law”), which became effective on August 1, 2022. This legislation represents meaningful changes to the nature of membership interests in Louisiana
The Louisiana Legislature has directed the Department of Environmental Quality (“LDEQ”) to promulgate regulations allowing for “voluntary environmental self-audits.” [1] The self-audit regulations are to include provisions protecting confidential information and providing incentives to facilities for conducting a self-audit.
Environmental self-audit programs are designed to allow a facility to identify compliance issues and address them
The Louisiana Legislature called itself into a second extraordinary session to address several issues confronting the state. The Second Extraordinary Session, which began on September 28th, was called by the legislature, and not the governor, and will focus primarily on addressing the continuing negative economic effects of the coronavirus on Louisiana and the
The Louisiana Legislature is currently considering proposed legislation which would provide workers’ compensation coverage for essential workers during the COVID-19 pandemic.[1] The proposed law states that every essential worker who is disabled because of the contraction of the COVID-19 disease is entitled to the same compensation as if that essential worker had received personal
The Louisiana Legislature has simplified the effective state tax rates for most taxable transactions, eliminating the previous five potential tax rates (as applicable to various exemptions) to two possible rates: either fully exempt from state tax or 4.45% for most purchases. Effective July 1, 2018, House Bill (“HB”) 10 of the 2018 Third Extraordinary Session
The Louisiana Legislature is considering last minute legislation to change the effective date of legislation allowing the State to tax remote sellers but has not acted to make other centralized collection legislation operative. It may not have to.
Today, in a 5-4 decision with far-reaching implications, the Supreme Court of the United States issued its
Recognizing the global problem of abuse and addiction to opioids, the Louisiana Legislature and the Louisiana Board of Pharmacy have enacted legislation and regulations to provide for the prescribing, dispensing and administration of Naloxone, an opioid antagonist.
In 2014, the Louisiana Legislature passed legislation authorizing “first responders” (peace officers, firefighters, EMS practitioners) to receive a
The Louisiana state and local sales tax laws have historically included an isolated or occasional sale rule. In general, the rule looks at the characteristics of a seller to determine if a sales taxable transaction has occurred. If the seller is not engaged in the business of selling the type of property being sold and