Garofalo Mack Willmott OFFICIAL JOURNAL Geymann Miguez Woodruff Total - 105 OF THE The Speaker announced that there were 105 members present HOUSE OF and a quorum. REPRESENTATIVES Prayer OF THE Prayer was offered by Speaker Kleckley. STATE OF LOUISIANA Pledge of Allegiance Rep. Ponti led the House in reciting the Pledge of Allegiance to the Flag of the United States of America. THIRTY-SIXTH DAY'S PROCEEDINGS Cory Stewart sang "The Lord's Prayer".

Forty-first Regular Session of the Legislature Reading of the Journal Under the Adoption of the On motion of Rep. Hill, the reading of the Journal was Constitution of 1974 dispensed with. On motion of Rep. Hill, the Journal of June 10, 2015, was House of Representatives adopted. State Capitol Petitions, Memorials, and Baton Rouge, Louisiana Communications Thursday, June 11, 2015 The following petitions, memorials, and communications were received and read: The House of Representatives was called to order at 9:00 A.M., by the Honorable Chuck Kleckley, Speaker of the House of Representatives. Conference Committee Appointment The Speaker appointed the following conferees on the part of Morning Hour the House to confer with a like committee from the Senate on the disagreement to House Bill No. 769: Reps. Norton vice Carmody. ROLL CALL The roll being called, the following members answered to their Message from the Senate names: ADOPTION OF PRESENT CONFERENCE COMMITTEE REPORT Mr. Speaker Gisclair Miller June 11, 2015 Abramson Guillory Montoucet Adams Guinn Moreno To the Honorable Speaker and Members of the House of Anders Hall Morris, Jay Representatives: Armes Harris Morris, Jim Arnold Harrison Norton I am directed to inform your honorable body that the Senate has Badon Havard Ortego adopted the report of the Conference Committee on the disagreement Barras Hazel Ourso to Senate Bill No. 50. Barrow Henry Pearson Berthelot Hensgens Pierre Respectfully submitted, Billiot Hill Ponti Bishop, S. Hodges Pope GLENN A. KOEPP Bishop, W. Hoffmann Price Secretary of the Senate Bouie Hollis Pugh Broadwater Honore Pylant Message from the Senate Brown Howard Reynolds Burford Hunter Richard ADOPTION OF Burns, H. Huval Ritchie CONFERENCE COMMITTEE REPORT Burns, T. Ivey Robideaux Burrell Jackson Schexnayder June 11, 2015 Carmody James Schroder Carter Jefferson Seabaugh To the Honorable Speaker and Members of the House of Chaney Johnson M. Shadoin Representatives: Connick Johnson R. Simon Cox Jones Smith I am directed to inform your honorable body that the Senate has Cromer Lambert St. Germain adopted the report of the Conference Committee on the disagreement Danahay Landry, N. Stokes to Senate Bill No. 250. Dove Landry, T. Talbot Edwards LeBas Thibaut Respectfully submitted, Fannin Leger Thierry Foil Leopold Whitney GLENN A. KOEPP Franklin Lopinto Williams, A. Secretary of the Senate Gaines Lorusso Williams, P.

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Message from the Senate House Concurrent Resolutions Returned from the Senate with Amendments ASKING CONCURRENCE IN SENATE CONCURRENT RESOLUTIONS The following House Concurrent Resolutions returned from the Senate with amendments to be concurred in by the House were taken June 11, 2015 up and acted upon as follows: HOUSE CONCURRENT RESOLUTION NO. 161— To the Honorable Speaker and Members of the House of BY REPRESENTATIVE BADON Representatives: A CONCURRENT RESOLUTION To urge and request Louisiana's public universities to continue to I am directed to inform your honorable body that the Senate has develop and offer online courses such that all bachelor's degrees adopted and asks your concurrence in the following Senate can be completed entirely online. Concurrent Resolutions: Called from the calendar. Senate Concurrent Resolution No. 140 Read by title. Respectfully submitted, The above resolution was taken up with the amendments GLENN A. KOEPP proposed by the Senate. Secretary of the Senate SENATE COMMITTEE AMENDMENTS Senate Concurrent Resolutions Amendments proposed by Senate Committee on Education to Lying Over Original House Concurrent Resolution No. 161 by Representative Badon The following Senate Concurrent Resolutions contained in the message were taken up and acted upon as follows: AMENDMENT NO. 1 SENATE CONCURRENT RESOLUTION NO. 140— On page 1, line 2, between "public" and "universities" insert BY SENATOR ALARIO A CONCURRENT RESOLUTION "colleges and" To commend and congratulate Joe Wood Guidry Berry for fifty-one years of lobbying the Louisiana Legislature. AMENDMENT NO. 2 On page 1, line 6, between "numerous" and "for" change the comma Read by title. "," to a semicolon ";" On motion of Rep. Arnold, and under a suspension of the rules, the resolution was concurred in. AMENDMENT NO. 3 Suspension of the Rules On page 1, line 15, between "enter" and "reciprocity" insert "into" AMENDMENT NO. 4 On motion of Rep. Montoucet, the rules were suspended in order to take up and consider Introduction of Resolutions, House and On page 1, line 18, between "WHEREAS," and "the number" change House Concurrent at this time. "though" to "although" Introduction of Resolutions, AMENDMENT NO. 5 House and House Concurrent On page 1, at the end of line 18, insert "colleges and" The following members introduced the following entitled House and House Concurrent Resolutions, which were read the first time by AMENDMENT NO. 6 their titles and placed upon the calendar for their second reading: On page 2, line 2, between "courses" and "because" insert a comma HOUSE RESOLUTION NO. 213— "," BY REPRESENTATIVE MONTOUCET A RESOLUTION AMENDMENT NO. 7 To commend Dr. William J. Nunez, III, upon his retirement after forty-five years in higher education and to recognize his On page 2, line 9, between "that a" and "copy" delete "suitable" dedication to Louisiana students. Rep. Badon moved that the amendments proposed by the Senate Read by title. be concurred in. On motion of Rep. Montoucet, and under a suspension of the ROLL CALL rules, the resolution was adopted. The roll was called with the following result: Suspension of the Rules YEAS On motion of Rep. Badon, the rules were suspended in order to Mr. Speaker Guinn Miguez take up and consider House Concurrent Resolutions Returned from Adams Hall Montoucet the Senate with Amendments at this time. Anders Harris Moreno Armes Harrison Morris, Jay Arnold Havard Morris, Jim

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Badon Hazel Ourso The above bill was taken up with the amendments proposed by Berthelot Henry Pearson the Senate. Billiot Hill Pierre Bishop, W. Hodges Ponti SENATE COMMITTEE AMENDMENTS Bouie Hoffmann Pope Broadwater Honore Price Amendments proposed by Senate Committee on Retirement to Brown Howard Pugh Reengrossed House Bill No. 42 by Representative Jones Burford Hunter Pylant Burns, H. Huval Reynolds AMENDMENT NO. 1 Burrell Ivey Ritchie Carmody Jackson Robideaux On page 1, line 2, after "To" delete the remainder of the line and Carter James Schexnayder insert "amend and reenact R.S. 11:102(B)(3)(d)(v)(aa)(II), (bb), and Chaney Jefferson Simon (cc), (vi)(aa)(II), (bb)(II), and (cc), (vii)(aa)(II), (bb), and (cc), and Connick Johnson M. Smith (viii)(aa)(II), (bb)(II), and (cc), 102.1(B)(4)(b) and (5) and (C)(4)(b) Cox Johnson R. St. Germain and (5), 102.2(B)(4)(b) and (C)(4)(b) and (5) and to enact R.S. Danahay Jones Stokes 11:102.1(B)(7) and (C)(7), 102.2(B)(6) and (C)(7), 542(H), 542.2, Dove Landry, N. Talbot 883.1(I), 883.4, 1145.1(G), 1145.3, 1331.2, and 1332(H), to authorize Edwards Landry, T. Thibaut payments funded by state" Foil Leger Thierry Gaines Leopold Williams, P. AMENDMENT NO. 2 Garofalo Lopinto Willmott Geymann Lorusso Woodruff On page 1, line 4, after "systems;" insert: Gisclair Mack Total - 83 "to provide restrictions on and prerequisites for the exercise of such NAYS authorization, including the authority for accumulating monies in the accounts for funding of the payments; to provide for explicit Total - 0 recognition of the costs of the accumulation of such monies; to ABSENT ensure that the accumulation of monies for the exercise of such authorization does not reduce the actuarial soundness of the systems Abramson Guillory Richard or lead to intergenerational cost-shifting; to provide for periodic Barras Hensgens Schroder reamortization of certain debts to grant some relief to employers Barrow Hollis Seabaugh caused by the expense of funding benefits including accumulating Bishop, S. Lambert Shadoin monies in the accounts;" Burns, T. LeBas Whitney Cromer Miller Williams, A. AMENDMENT NO. 3 Fannin Norton Franklin Ortego On page 1, delete line 10 and insert "Section 1. R.S. 11:542(G), Total - 22 542.2, 883.1(I), 883.4, 1145.1(G), 1145.3, 1331.2, and 1332(H) are hereby enacted to read as" The amendments proposed by the Senate were concurred in by the House. AMENDMENT NO. 4 House Bills and Joint Resolutions On page 1, between lines 11 and 12, insert: Returned from the Senate with Amendments "§542. Experience account The following House Bills and Joint Resolutions returned from the Senate with amendments to be concurred in by the House were * * * taken up and acted upon as follows: H. Notwithstanding any provision of law to the contrary, the HOUSE BILL NO. 42— experience account shall not receive any credits in the June 30, 2015 BY REPRESENTATIVES JONES, ABRAMSON, ANDERS, ARMES, valuation. ARNOLD, BADON, BARRAS, BARROW, BERTHELOT, BILLIOT, WESLEY BISHOP, BOUIE, BROADWATER, BROWN, HENRY BURNS, BURRELL, CARMODY, CARTER, CHANEY, COX, DANAHAY, DOVE, * * *" EDWARDS, FOIL, FRANKLIN, GAINES, GISCLAIR, GUILLORY, GUINN, HALL, HARRISON, HAVARD, HAZEL, HENRY, HENSGENS, HILL, HODGES, HOFFMANN, HONORE, HOWARD, HUNTER, HUVAL, AMENDMENT NO. 5 JACKSON, JAMES, JEFFERSON, ROBERT JOHNSON, TERRY LANDRY, LEBAS, LEGER, LEOPOLD, MACK, MIGUEZ, MONTOUCET, MORENO, On page 2, line 22, between "benefit" and the period "." insert NORTON, ORTEGO, PIERRE, POPE, PRICE, PUGH, PYLANT, REYNOLDS, RICHARD, RITCHIE, SCHEXNAYDER, SCHRODER, "increased to reflect the consumer price index as provided in R.S. SHADOIN, SMITH, ST. GERMAIN, THIBAUT, THIERRY, ALFRED 11:542(C)(1)" WILLIAMS, PATRICK WILLIAMS, WILLMOTT, AND WOODRUFF AN ACT AMENDMENT NO. 6 To enact R.S. 11:542.2, 883.4, 1145.3, and 1331.2, to authorize payments funded by state retirement system experience On page 2, between lines 23 and 24, insert: accounts to certain retirees and beneficiaries of such systems; to provide qualifications for receipt of such payments; to provide "§883.1. Experience account relative to the amount of such payments; and to provide for related matters. * * * Called from the calendar. I. Notwithstanding any provision of law to the contrary, the experience account shall not receive any credits in the June 30, 2015 Read by title. valuation.

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* * *" and (5), 102.2(B)(4)(b) and (C)(4)(b) and (5) are hereby amended and reenacted and R.S. 11:102.1(B)(7) and (C)(7) and 102.2(B)(6) AMENDMENT NO. 7 and (C)(7) are hereby enacted to read as follows: On page 3, line 18, between "benefit" and the period "." insert §102. Employer contributions; determination; state systems "increased to reflect the consumer price index as provided in R.S. 11:883.1(F)(2)" * * * AMENDMENT NO. 8 B. On page 3, between lines 19 and 20, insert: * * * "§1145.1. Employee Experience Account (3) With respect to each state public retirement system, the actuarially required employer contribution for each fiscal year, * * * commencing with Fiscal Year 1989-1990, shall be that dollar amount equal to the sum of: G. Notwithstanding any provision of law to the contrary, the experience account shall not receive any credits in the June 30, 2015 * * * valuation. (d) That fiscal year's payment, computed as of the first of that * * *" fiscal year and projected to the middle of that fiscal year at the actuarially assumed interest rate, necessary to amortize changes in AMENDMENT NO. 9 actuarial liability due to: On page 4, line 9, change "one and one-half" to "two" * * * AMENDMENT NO. 10 (v)(aa) On page 4, line 15, between "benefit" and the period "." insert * * * "increased to reflect the consumer price index as provided in R.S. 11:1145.1(C)(1)" (II) Notwithstanding the provisions of Subsubitem (I) of this Subitem, effective for the June thirtieth valuation following the fiscal AMENDMENT NO. 11 year in which the system first attains a funded percentage of eighty- five or more and for every year thereafter, the amortization period for On page 5, line 6, change "one and one-half" to "two" the changes, gains, or losses of the Louisiana State Employees' Retirement System provided in Items (i) through (iv) of this AMENDMENT NO. 12 Subparagraph shall be as follows: On page 5, between line 10 and 11, insert: (aaa) For the June 30, 2015 valuation, twenty-eight years. "D. In addition to the cost-of-living adjustment authorized by (bbb) For the June 30, 2016 valuation, twenty-six years. Subsection A of this Section, the board of trustees is authorized to pay the supplemental cost-of-living adjustment provided for in R.S. (ccc) For the June 30, 2017 valuation, twenty-four years. 11:1332(F)." (ddd) For the June 30, 2018 valuation, twenty-two years. AMENDMENT NO. 13 (eee) For the June 30, 2019 valuation and for every year On page 5, line 11, change "D." to "E." thereafter, twenty years from the year in which the change, gain, or loss occurred. AMENDMENT NO. 14 (bb)(I) Effective for the June thirtieth valuation for the fiscal On page 5, line 12, between "benefit" and the period "." insert year immediately following the year in which the system fully "increased to reflect the consumer price index as provided in R.S. liquidates an amortization base established in R.S. 11:102.1 and for 11:1332(C)(1)" each valuation thereafter, after any remaining payment required pursuant to R.S. 11:102.1, the system shall apply to the oldest AMENDMENT NO. 15 outstanding positive amortization base of the system, the system's remaining excess investment experience returns. For the first On page 5, between lines 12 and 13, insert: valuation to which this Subsubitem applies the amount of excess returns to be applied pursuant to the provisions of this Subsubitem "* * * shall be the excess returns up to the amount of excess investment experience returns as equals that year's remaining payment pursuant §1332. Employee Experience Account to R.S. 11:102.1. Upon complete liquidation of such amortization base, any remaining funds shall be applied to the next oldest * * * outstanding positive amortization base until no further funds remain or all such bases are completely liquidated. Notwithstanding any H. Notwithstanding any provision of law to the contrary, the provision of this Subitem to the contrary, the maximum amount of experience account shall not receive any credits in the June 30, 2015 excess returns to be applied in any subsequent year pursuant to this valuation. Subsubitem shall equal the prior year's maximum amount increased by the percentage increase in the system's actuarial value of assets for Section 2. R.S. 11:102(B)(3)(d)(v)(aa)(II), (bb), and (cc), the preceding year, if any. For any payment made pursuant to the (vi)(aa)(II), (bb)(II), and (cc), (vii)(aa)(II), (bb), and (cc), and provisions of this Subsubitem, if the system is eighty-five percent (viii)(aa)(II), (bb)(II), and (cc), 102.1(B)(4)(b) and (5) and (C)(4)(b) funded or greater prior to the application of the funds or if the system

1418 Page 5 HOUSE 36th Day's Proceedings - June 11, 2015 is less than eighty-five percent funded and the valuation year is equal (aaa) For the June 30, 2015 valuation, twenty-eight years. to 2019 plus a multiple of five, the net remaining liability net of all payments made since the last reamortization shall be reamortized (bbb) For the June 30, 2016 valuation, twenty-six years. over the remaining amortization period with annual payments calculated as provided in this Item; if the system is less than eighty- (ccc) For the June 30, 2017 valuation, twenty-four years. five percent funded prior to application of the funds and the valuation year is not equal to 2019 plus a multiple of five, the net remaining (ddd) For the June 30, 2018 valuation, twenty-two years. liability shall not be reamortized after such application. For the purposes of this Subsubitem, the oldest outstanding positive (eee) For the June 30, 2019 valuation and for every year amortization base shall first mean the Original Amortization Base thereafter, twenty years from the year in which the change, gain, or until it is completely liquidated, then the Experience Account loss occurred. Amortization Base until it is completely liquidated, and then the oldest outstanding debt of the system excluding any amortization (bb) * * * base established to amortize a particularized liability established pursuant to Subsection C of this Section or a liability established (II)(aaa) Effective for the June 30, 2015, valuation and for each pursuant to Subparagraphs (2)(a) and (3)(c) of this Subsection. valuation thereafter, if the system's investment experience for the fiscal year exceeds the system's actuarial assumed rate of return, the (II) Effective for the June thirtieth valuation for the fiscal year system shall apply the excess investment experience returns, up to immediately following the year in which the system fully liquidates the first fifteen million dollars for the June 30, 2015, valuation, to the the last remaining amortization base established in R.S. 11:102.1 and oldest outstanding positive amortization base of the system, for each valuation thereafter, if the system's investment experience excluding any amortization base established to amortize a liability for the fiscal year exceeds the system's actuarial assumed rate of established pursuant to Subparagraphs (2)(a) and (3)(c) of this return, the system shall apply to the oldest outstanding positive Subsection. Upon complete liquidation of such amortization base, amortization base of the system, excluding any amortization base any remaining funds shall be applied to the next oldest outstanding established to amortize a particularized liability established pursuant positive amortization base until no further funds remain or all such to Subsection C of this Section or a liability established pursuant to bases are completely liquidated. Notwithstanding any provision of Subparagraphs (2)(a) and (3)(c) of this Subsection, the system's this Subsubitem to the contrary, the maximum amount of excess excess investment experience returns. For the first valuation to which returns to be applied in any subsequent year pursuant to this this Subsubitem applies, the amount of excess returns to be applied Subsubitem shall equal the prior year's maximum amount increased pursuant to the provisions of this Subsubitem shall be the excess by the percentage increase in the system's actuarial value of assets for returns up to the amount of excess investment experience returns as the preceding year, if any. For any payment made pursuant to the equals double the last payment made pursuant to Subsubitem (I) of provisions of this Subsubitem, if the system is eighty-five percent this Subitem. Upon complete liquidation of such amortization base, funded or greater prior to the application of the funds or if the system any remaining funds shall be applied to the next oldest outstanding is less than eighty-five percent funded and the valuation year is equal positive amortization base until no further funds remain or all such to 2019 plus a multiple of five, the net remaining liability net of all bases are completely liquidated. Notwithstanding any provision of payments made since the last reamortization shall be reamortized this Subitem to the contrary, the maximum amount of excess returns over the remaining amortization period with annual payments to be applied in any subsequent year pursuant to this Subsubitem calculated as provided in this Item; if the system is less than eighty- shall equal the prior year's maximum amount increased by the five percent funded prior to application of the funds and the valuation percentage increase in the system's actuarial value of assets for the year is not equal to 2019 plus a multiple of five, the net remaining preceding year, if any. For any payment made pursuant to the liability shall not be reamortized after such application. provisions of this Subsubitem, if the system is eighty-five percent funded or greater prior to the application of the funds or if the system (bbb) Notwithstanding any provision of law to the contrary, for is less than eighty-five percent funded and the valuation year is equal the June 30, 2015 valuation, the remaining liability net of all to 2019 plus a multiple of five, the net remaining liability net of all payments made pursuant to this Subitem shall be reamortized over payments made since the last reamortization shall be reamortized the remaining amortization period with annual payments calculated over the remaining amortization period with annual payments as provided in this Item. calculated as provided in this Item; if the system is less than eighty- five percent funded prior to application of the funds and the valuation (cc) Effective for the June 30, 2019, first system valuation year is not equal to 2019 plus a multiple of five, the net remaining following June 30, 2015, in which an allocation is made to the liability shall not be reamortized after such application. system's experience account and for each valuation thereafter, actuarial gains allocated to the experience account shall be amortized (cc) Effective for the June 30, 2019, first system valuation as a loss with level payments over a ten-year period. following June 30, 2015, in which an allocation is made to the system's experience account and for each valuation thereafter, * * * actuarial gains allocated to the experience account shall be amortized as a loss with level payments over a ten-year period. (vii)(aa) * * * * * * (II) Notwithstanding the provisions of Subsubitem (I) of this (vi)(aa) Subitem, effective for the June thirtieth valuation following the fiscal year in which the system first attains a funded percentage of eighty- * * * five or more and for every year thereafter, the amortization period for the changes, gains, or losses of the Teachers' Retirement System of (II) Notwithstanding the provisions of Subsubitem (I) of this Louisiana provided in Items (i) through (iv) of this Subparagraph Subitem, effective for the June thirtieth valuation following the fiscal shall be as follows: year in which the system first attains a funded percentage of eighty- five or more and for every year thereafter, the amortization period for (aaa) For the June 30, 2015 valuation, twenty-eight years. the changes, gains, or losses of the Louisiana School Employees' Retirement System provided in Items (i) through (iv) of this (bbb) For the June 30, 2016 valuation, twenty-six years. Subparagraph shall be as follows:

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(ccc) For the June 30, 2017 valuation, twenty-four years. funded or greater prior to the application of the funds or if the system is less than eighty-five percent funded and the valuation year is equal (ddd) For the June 30, 2018 valuation, twenty-two years. to 2019 plus a multiple of five, the net remaining liability net of all payments made since the last reamortization shall be reamortized (eee) For the June 30, 2019 valuation and for every year over the remaining amortization period with annual payments thereafter, twenty years from the year in which the change, gain, or calculated as provided in this Item; if the system is less than eighty- loss occurred. five percent funded prior to application of the funds and the valuation year is not equal to 2019 plus a multiple of five, the net remaining (bb)(I) Effective for the June thirtieth valuation for the fiscal liability shall not be reamortized after such application. year immediately following the year in which the system fully liquidates an amortization base established in R.S. 11:102.2 and for (cc) Effective for the June 30, 2019, first system valuation each valuation thereafter, after any remaining payment required following June 30, 2015, in which an allocation is made to the pursuant to R.S. 11:102.2, the system shall apply to the oldest system's experience account and for each valuation thereafter, outstanding positive amortization base of the system, the system's actuarial gains allocated to the experience account shall be amortized remaining excess investment experience returns. For the first as a loss with level payments over a ten-year period. valuation to which this Subsubitem applies the amount of excess returns to be applied pursuant to the provisions of this Subsubitem * * * shall be the excess returns up to the amount of excess investment experience returns as equals that year's remaining payment pursuant (viii)(aa) to R.S. 11:102.2. Upon complete liquidation of such amortization base, any remaining funds shall be applied to the next oldest * * * outstanding positive amortization base until no further funds remain or all such bases are completely liquidated. Notwithstanding any (II) Notwithstanding the provisions of Subsubitem (I) of this provision of this Subitem to the contrary, the maximum amount of Subitem, effective for the June thirtieth valuation following the fiscal excess returns to be applied in any subsequent year pursuant to this year in which the system first attains a funded percentage of eighty- Subsubitem shall equal the prior year's maximum amount increased five or more and for every year thereafter, the amortization period for by the percentage increase in the system's actuarial value of assets for the changes, gains, or losses of the Louisiana State Police Retirement the preceding year, if any. For any payment made pursuant to the System provided in Items (i) through (iv) of this Subparagraph shall provisions of this Subsubitem, if the system is eighty-five percent be as follows: funded or greater prior to the application of the funds or if the system is less than eighty-five percent funded and the valuation year is equal (aaa) For the June 30, 2015 valuation, twenty-eight years. to 2019 plus a multiple of five, the net remaining liability net of all payments made since the last reamortization shall be reamortized (bbb) For the June 30, 2016 valuation, twenty-six years. over the remaining amortization period with annual payments calculated as provided in this Item; if the system is less than eighty- (ccc) For the June 30, 2017 valuation, twenty-four years. five percent funded prior to application of the funds and the valuation year is not equal to 2019 plus a multiple of five, the net remaining (ddd) For the June 30, 2018 valuation, twenty-two years. liability shall not be reamortized after such application. For the purposes of this Subitem, the oldest outstanding positive amortization (eee) For the June 30, 2019 valuation and for every year base shall first mean the Original Amortization Base until it is thereafter, twenty years from the year in which the change, gain, or completely liquidated, then the Experience Account Amortization loss occurred. Base until it is completely liquidated, and then the oldest outstanding debt of the system excluding any amortization base established to (bb) * * * amortize a particularized liability established pursuant to Subsection D of this Section or a liability established pursuant to Subparagraphs (II)(aaa) Effective for the June 30, 2015, valuation and for each (2)(a) and (3)(c) of this Subsection. valuation thereafter, if the system's investment experience for the fiscal year exceeds the system's actuarial assumed rate of return, the (II) Effective for the June thirtieth valuation for the fiscal year system shall apply the excess investment experience returns, up to immediately following the year in which the system fully liquidates the first five million dollars for the June 30, 2015, valuation, to the the last remaining amortization base established in R.S. 11:102.2 and oldest outstanding positive amortization base of the system, for each valuation thereafter, if the system's investment experience excluding any amortization base established to amortize a liability for the fiscal year exceeds the system's actuarial assumed rate of established pursuant to Subparagraphs (2)(a) and (3)(c) of this return, the system shall apply to the oldest outstanding positive Subsection. Upon complete liquidation of such amortization base, amortization base of the system, excluding any amortization base any remaining funds shall be applied to the next oldest outstanding established to amortize a particularized liability established pursuant positive amortization base until no further funds remain or all such to Subsection D of this Section or a liability established pursuant to bases are completely liquidated. Notwithstanding any provision of Subparagraphs (2)(a) and (3)(c) of this Subsection, the system's this Subsubitem to the contrary, the maximum amount of excess excess investment experience returns. For the first valuation to which returns to be applied in any subsequent year pursuant to this this Subsubitem applies, the amount of excess returns to be applied Subsubitem shall equal the prior year's maximum amount increased pursuant to the provisions of this Subsubitem shall be the excess by the percentage increase in the system's actuarial value of assets for returns up to the amount of excess investment experience returns as the preceding year, if any. For any payment made pursuant to the equals double the last payment made pursuant to Subsubitem (I) of provisions of this Subsubitem, if the system is eighty-five percent this Subitem. Upon complete liquidation of such amortization base, funded or greater prior to the application of the funds or if the system any remaining funds shall be applied to the next oldest outstanding is less than eighty-five percent funded and the valuation year is equal positive amortization base until no further funds remain or all such to 2019 plus a multiple of five, the net remaining liability net of all bases are completely liquidated. Notwithstanding any provision of payments made since the last reamortization shall be reamortized this Subitem to the contrary, the maximum amount of excess returns over the remaining amortization period with annual payments to be applied in any subsequent year pursuant to this Subsubitem calculated as provided in this Item; if the system is less than eighty- shall equal the prior year's maximum amount increased by the five percent funded prior to application of the funds and the valuation percentage increase in the system's actuarial value of assets for the year is not equal to 2019 plus a multiple of five, the net remaining preceding year, if any. For any payment made pursuant to the liability shall not be reamortized after such application. provisions of this Subsubitem, if the system is eighty-five percent

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(bbb) Notwithstanding any provision of law to the contrary, for (b) For any payment made pursuant to the provisions of this the June 30, 2015 valuation, the remaining liability net of all Paragraph, if the system is eighty-five percent funded or greater prior payments made pursuant to this Subitem since the last reamortization to the application of the funds or if the system is less than eighty-five shall be reamortized over the remaining amortization period with percent funded and valuation year is equal to 2019 plus a multiple of annual payments calculated as provided in this Item. five, the net remaining liability net of all payments made since the last reamortization shall be reamortized over the remaining (cc) Effective for the June 30, 2019, first system valuation amortization period with annual payments calculated as provided in following June 30, 2015, in which an allocation is made to the this Subsection or as otherwise provided by law; if the system is less system's experience account and for each valuation thereafter, than eighty-five percent funded prior to application of the funds and actuarial gains allocated to the experience account shall be amortized the valuation year is not equal to 2019 plus a multiple of five, the net as a loss with level payments over a ten-year period. remaining liability shall not be reamortized after such application. * * * (5) Notwithstanding the provisions of R.S. 11:102(B)(3)(c) and (5) or any other provision of law to the contrary, in any year from §102.1. Consolidation of amortization payment schedules; Louisiana Fiscal Year 2017-2018 through Fiscal Year 2039-2040 in which the State Employees' Retirement System system receives an overpayment of employer contributions as determined pursuant to R.S. 11:102(B)(2) and in any year from Fiscal * * * Year 2017-2018 through Fiscal Year 2039-2040 in which the system receives additional contributions pursuant to R.S. 11:102(B)(5), the B. Original amortization base. amount of such overpayment or additional contribution shall be applied to the remaining balance of the experience account * * * amortization base established pursuant to this Subsection. For any payment made pursuant to the provisions of this Paragraph, if the (4) * * * system is eighty-five percent funded or greater prior to the application of the funds or if the system is less than eighty-five (b) For any payment made pursuant to the provisions of this percent funded and valuation year is equal to 2019 plus a multiple of Paragraph, if the system is eighty-five percent funded or greater prior five, the net remaining liability net of all payments made since the to the application of the funds or if the system is less than eighty-five last reamortization shall be reamortized over the remaining percent funded and the valuation year is equal to 2019 plus a multiple amortization period with annual payments calculated as provided in of five, the net remaining liability net of all payments made since the this Subsection or as otherwise provided by law; if the system is less last reamortization shall be reamortized over the remaining than eighty-five percent funded prior to application of the funds and amortization period with annual payments calculated as provided in the valuation year is not equal to 2019 plus a multiple of five, the net this Subsection or as otherwise provided by law; if the system is less remaining liability shall not be reamortized after such application. than eighty-five percent funded prior to application of the funds and the valuation year is not equal to 2019 plus a multiple of five, the net * * * remaining liability shall not be reamortized after such application. (7) Notwithstanding any provision of law to the contrary, for (5) Notwithstanding the provisions of R.S. 11:102(B)(3)(c) and the June 30, 2015 valuation, the remaining liability net of all (5) or any other provision of law to the contrary, in any year through payments made pursuant to this Subsection since the last Fiscal Year 2016-2017 in which the system receives an overpayment reamortization shall be reamortized over the remaining amortization of employer contributions as determined pursuant to R.S. period with annual payments calculated as provided in this 11:102(B)(2) and in any year through Fiscal Year 2016-2017 in Subsection or as otherwise provided by law. which the system receives additional contributions pursuant to R.S. 11:102(B)(5), the amount of such overpayment or additional * * * contribution shall be applied to the remaining balance of the original amortization base established pursuant to this Subsection. For any §102.2. Consolidation of amortization payment schedules; Teachers' payment made pursuant to the provisions of this Paragraph, if the Retirement System of Louisiana system is eighty-five percent funded or greater prior to the application of the funds or if the system is less than eighty-five * * * percent funded and the valuation year is equal to 2019 plus a multiple of five, the net remaining liability net of all payments made since the B. Original amortization base. last reamortization shall be reamortized over the remaining amortization period with annual payments calculated as provided in * * * this Subsection or as otherwise provided by law; if the system is less than eighty-five percent funded prior to application of the funds and (4) * * * the valuation year is not equal to 2019 plus a multiple of five, the net remaining liability shall not be reamortized after such application. (b) For any payment made pursuant to the provisions of this Paragraph, if the system is eighty-five percent funded or greater prior * * * to the application of the funds or if the system is less than eighty-five percent funded and the valuation year is equal to 2019 plus a multiple (7) Notwithstanding any provision of law to the contrary, for of five, the net remaining liability net of all payments made since the the June 30, 2015 valuation, the remaining liability net of all last reamortization shall be reamortized over the remaining payments allocated to the original amortization base since the last amortization period with annual payments calculated as provided in reamortization shall be reamortized over the remaining amortization this Subsection or as otherwise provided by law; if the system is less period with annual payments calculated as provided in this than eighty-five percent funded prior to application of the funds and Subsection or as otherwise provided by law. the valuation year is equal to 2019 plus a multiple of five, the net remaining liability shall not be reamortized after such application. C. Experience account amortization base. * * * * * * (6) Notwithstanding any provision of law to the contrary, for (4) * * * the June 30, 2015 valuation, the remaining liability net of all

1421 Page 8 HOUSE 36th Day's Proceedings - June 11, 2015 payments allocated to the original amortization base since the last AMENDMENT NO. 19 reamortization shall be reamortized over the remaining amortization period with annual payments calculated as provided in this On page 5, line 19, change "Section 4." to "Section 6.(A)" Subsection or as otherwise provided by law. AMENDMENT NO. 20 C. Experience account amortization base. On page 5, after line 21, insert: * * * "(B) The provisions of Section 2 of this Act shall become (4) * * * operable for a system on the later of June 30, 2015, or upon adoption of a resolution by the board of trustees of that system directing the (b) For any payment made pursuant to the provisions of this system actuary to utilize the provisions of Section 2 in the June 30, Paragraph, if the system is eighty-five percent funded or greater prior 2015 valuation. to the application of the funds or if the system is less than eighty-five percent funded and the valuation year is equal to 2019 plus a multiple (C) The provisions of Section 1 of this Act shall become of five, the net remaining liability net of all payments made since the operable for a system on the later of June 30, 2015, or the day last reamortization shall be reamortized over the remaining following the adoption of a resolution by the board of trustees of that amortization period with annual payments calculated as provided in system directing the system actuary to utilize the provisions of this Subsection or as otherwise provided by law; if the system is less Section 2 in the June 30, 2015 valuation." than eighty-five percent funded prior to application of the funds and the valuation year is not equal to 2019 plus a multiple of five, the net SENATE COMMITTEE AMENDMENTS remaining liability shall not be reamortized after such application. Amendments proposed by Senate Committee on Finance to (5) Notwithstanding the provisions of R.S. 11:102(B)(3)(c) and Reengrossed House Bill No. 42 by Representative Jones (5) or any other provision of law to the contrary, in any year from Fiscal Year 2009-2010 through Fiscal Year 2039-2040 in which the AMENDMENT NO. 1 system receives an overpayment of employer contributions as determined pursuant to R.S. 11:102(B)(2) and in any year from Fiscal In the set of Senate Committee Amendments proposed by the Senate Year 2009-2010 through Fiscal Year 2039-2040 in which the system Committee on Retirement and adopted by the Senate on June 2, receives additional contributions pursuant to R.S. 11:102(B)(5), the 2015, in Amendment No. 3, page 1, line 18, change "11:542(G)" to amount of such overpayment or additional contribution shall be "11:542(H)" and delete Amendment Nos. 5, 7, 10, and 14 applied to the remaining balance of the experience account amortization base established pursuant to this Subsection. For any AMENDMENT NO. 2 payment made pursuant to the provisions of this Paragraph, if the system is eighty-five percent funded or greater prior to the On page 1, line 12, change "2015" to "2016" application of the funds or if the system is less than eighty-five percent funded and the valuation year is equal to 2019 plus a multiple AMENDMENT NO. 3 of five, the net remaining liability net of all payments made since the last reamortization shall be reamortized over the remaining On page 2, line 1, change "2015" to "2016" amortization period with annual payments calculated as provided in this Subsection or as otherwise provided by law; if the system is less than eighty-five percent funded prior to application of the funds and AMENDMENT NO. 4 the valuation year is not equal to 2019 plus a multiple of five, the net remaining liability shall not be reamortized after such application. On page 2, line 24, change "2015" to "2016" * * * AMENDMENT NO. 5 (7) Notwithstanding any provision of law to the contrary, for On page 2, line 27, change "2015" to "2016" the June 30, 2015 valuation, the remaining liability net of all payments made pursuant to this Subsection since the last AMENDMENT NO. 6 reamortization shall be reamortized over the remaining amortization period with annual payments calculated as provided in this On page 3, line 20, change "2015" to "2016" Subsection or as otherwise provided by law. AMENDMENT NO. 7 * * *" On page 3, line 23, change "2015" to "2016" AMENDMENT NO. 16 AMENDMENT NO. 8 On page 5, line 13, change "Section 2" to "Section 3" On page 4, line 17, change "2015" to "2016" AMENDMENT NO. 17 AMENDMENT NO. 9 On page 5, line 16, change "Section 3" to "Section 4" On page 4, line 20, change "2015" to "2016" AMENDMENT NO. 18 SENATE FLOOR AMENDMENTS On page 5, between lines 18 and 19, insert: Amendments proposed by Senator Peacock to Reengrossed House "Section 5. The provisions of this Act are nonseverable." Bill No. 42 by Representative Jones

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AMENDMENT NO. 1 A. In the set of Senate Committee Amendments proposed by the Senate * * * Committee on Retirement and adopted by the Senate on June 2, 2015, delete Amendments Nos. 1, 3, 4, 6, and 8. (2) The In accordance with the provisions of Subsection I of this Section, the experience account shall be credited as follows: AMENDMENT NO. 2 * * * On page 1, line 2, after "To" delete the remainder of the line and insert "amend and reenact R.S. 11:102(B)(3)(d)(v)(aa)(II), (bb), and B. The In accordance with the provisions of Subsection I of this (cc), (vi)(aa)(II), (bb)(II), and (cc), (vii)(aa)(II), (bb), and (cc), and Section, the experience account shall be debited as follows: (viii)(aa)(II), (bb)(II), and (cc), 102.1(B)(4)(b) and (5) and (C)(4)(b) and (5), and 102.2(B)(4)(b) and (C)(4)(b) and (5), * * * 542(A)(2)(introductory paragraph) and (B)(introductory paragraph), 883.1(A)(2)(introductory paragraph) and (B)(introductory I. Beginning with the June 30, 2015 valuation, debits and credits paragraph), 1145.1(A)(1)(introductory paragraph) and to the account shall occur in the following order: (B)(introductory paragraph), and 1332(A)(1)(introductory paragraph) and (B)(introductory paragraph) and to enact R.S. 11:102.1(B)(7) and (1) Credits in Subparagraph(A)(2)(b) of this Section, as limited (C)(7), 102.2(B)(6) and (C)(7), 542(H), 542.2, 883.1(I), 883.4, by Paragraph (A)(3) of this Section. 1145.1(G), 1145.3, 1331.2, and 1332(H), to authorize payments funded by state" (2) Debits in Paragraph (B)(1) of this Section. AMENDMENT NO. 3 (3) Credits in Subparagraph (A)(2)(a) of this Section, as limited by Paragraph (A)(3) of this Section. On page 1, delete line 10 and insert "Section 1. R.S. 11:542(A)(2)(introductory paragraph) and (B)(introductory (4) Debits in Paragraph (B)(2) of this Section. paragraph), 883.1(A)(2)(introductory paragraph) and (B)(introductory paragraph), 1145.1(A)(1)(introductory paragraph) * * *" and (B)(introductory paragraph), and 1332(A)(1)(introductory paragraph) and (B)(introductory paragraph) are hereby amended and AMENDMENT NO. 6 reenacted and R.S. 11:542(H), 542.2, 883.1(I), 883.4, 1145.1(G), 1145.3, 1331.2, and 1332(H) are hereby enacted to read as" On page 3, between lines 19 and 20, insert: AMENDMENT NO. 4 "§1145.1. Employee Experience Account A.(1) The In accordance with the provisions of Subsection G of On page 1, between lines 11 and 12, insert the following: this Section, the Employee Experience Account shall be credited as "§542. Experience Account follows: A. * * * B. The In accordance with the provisions of Subsection G of this * * * Section, the Employee Experience Account shall be debited as follows: (2) The In accordance with the provisions of Subsection H of this Section, the experience account shall be credited as follows: * * * * * * G. Beginning with the June 30, 2015 valuation, debits and credits to the account shall occur in the following order: B. The In accordance with the provisions of Subsection H of this Section, the experience account shall be debited as follows: (1) Credits in Subparagraph(A)(1)(b) of this Section, as limited by Paragraph (A)(2) of this Section. * * * (2) Debits in Paragraph (B)(1) of this Section. H. Beginning with the June 30, 2015 valuation, debits and credits to the account shall occur in the following order: (3) Credits in Subparagraph (A)(1)(a) of this Section, as limited by Paragraph (A)(2) of this Section. (1) Credits in Subparagraph(A)(2)(b) of this Section, as limited by Paragraph (A)(3) of this Section. (4) Debits in Paragraph (B)(2) of this Section. (2) Debits in Paragraph (B)(1) of this Section. * * *" (3) Credits in Subparagraph (A)(2)(a) of this Section, as limited AMENDMENT NO. 7 by Paragraph (A)(3) of this Section. In the set of Senate Committee Amendments proposed by the Senate (4) Debits in Paragraph (B)(2) of this Section. Committee on Retirement and adopted by the Senate on June 2, 2015, on page 2, delete lines 30 through 33 and insert in lieu thereof: * * * AMENDMENT NO. 5 "§1332. Employee Experience Account

On page 2, between lines 23 and 24, insert the following: A.(1) The In accordance with the provisions of Subsection H of this Section, the Employee Experience Account shall be credited as "§883.1. Experience account follows:

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* * * AMENDMENT NO. 2 B. The In accordance with the provisions of Subsection H of this In Senate Committee Amendment No. 15 proposed by the Senate Section, the Employee Experience Account shall be debited as Committee on Retirement and adopted by the Senate on June 2, follows: 2015, on page 2, line 36, following "(5)," and before "102.2(B)(4)(b)" insert "and" * * * AMENDMENT NO. 3 H. Beginning with the June 30, 2015 valuation, debits and credits to the account shall occur in the following order: On page 2, line 12, following "in the" and before "experience" change "system" to "system's" (1) Credits in Subparagraph(A)(1)(b) of this Section, as limited by Paragraph (A)(2) of this Section AMENDMENT NO. 4 On page 4, line 5, following "in the" and before "experience" change (2) Debits in Paragraph (B)(1) of this Section. "system" to "system's" (3) Credits in Subparagraph (A)(1)(a) of this Section, as limited Rep. Jones moved that the amendments proposed by the Senate by Paragraph (A)(2) of this Section. be rejected. (4) Debits in Paragraph (B)(2) of this Section." ROLL CALL

SENATE FLOOR AMENDMENTS The roll was called with the following result: Amendments proposed by Senator Guillory to Reengrossed House YEAS Bill No. 42 by Representative Jones Mr. Speaker Foil Mack AMENDMENT NO. 1 Abramson Franklin Miguez Adams Gaines Miller In Senate Committee Amendment No. 1 proposed by the Senate Armes Geymann Montoucet Committee on Retirement and adopted by the Senate on June 2, Arnold Gisclair Moreno 2015, on page 1, line 5, following "(5)," and before "102.2(B)(4)(b)" Badon Hall Norton insert "and" Barras Harris Ortego Barrow Harrison Pierre AMENDMENT NO. 2 Berthelot Havard Pope Billiot Hazel Price In Senate Committee Amendment No. 15 proposed by the Senate Bishop, W. Henry Pylant Committee on Retirement and adopted by the Senate on June 2, Bouie Hill Reynolds 2015, on page 2, line 36, following "(5)," and before Broadwater Hodges Ritchie "102.2(B)(4)(b)" insert "and" Brown Honore Robideaux Burford Howard Schexnayder AMENDMENT NO. 3 Burns, H. Hunter Shadoin Burrell Jackson Smith On page 2, line 12, following "in the" and before "experience" Carmody James St. Germain change "system" to "system's" Carter Jefferson Talbot Chaney Johnson R. Thibaut AMENDMENT NO. 4 Connick Jones Thierry Cox Landry, T. Williams, A. On page 3, line 8, following "in the" and before "experience" change Danahay Leger Williams, P. "system" to "system's" Dove Leopold Willmott Edwards Lopinto Woodruff AMENDMENT NO. 5 Fannin Lorusso Total - 77 On page 4, line 5, following "in the" and before "experience" change NAYS "system" to "system's" Burns, T. Johnson M. Seabaugh AMENDMENT NO. 6 Garofalo Landry, N. Stokes Hollis Ourso On page 5, line 2, following "in the" and before "experience" change Ivey Pearson "system" to "system's" Total - 10 ABSENT SENATE FLOOR AMENDMENTS Anders Hoffmann Ponti Amendments proposed by Senator Guillory to Reengrossed House Bishop, S. Huval Pugh Bill No. 42 by Representative Jones Cromer Lambert Richard Guillory LeBas Schroder AMENDMENT NO. 1 Guinn Morris, Jay Simon Hensgens Morris, Jim Whitney In Senate Committee Amendment No. 1 proposed by the Senate Total - 18 Committee on Retirement and adopted by the Senate on June 2, 2015, on page 1, line 5, following "(5)," and before "102.2(B)(4)(b)" The amendments proposed by the Senate were rejected. insert "and"

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Conference committee appointment pending. HOUSE CONCURRENT RESOLUTION NO. 143— BY REPRESENTATIVE HARRISON A CONCURRENT RESOLUTION Suspension of the Rules To urge and request that all financial institutions conducting business in the state of Louisiana strictly comply with Subpart D of On motion of Rep. Smith, the rules were suspended in order to Chapter 5 of Title 22 of the Louisiana Revised Statutes of 1950, take up and consider House and House Concurrent Resolutions on comprised of R.S. 22:1591 through 1605, and known as the Third Reading for Final Consideration at this time. Financial Institution Insurance Sales Law, requiring financial institutions to adhere to the provisions of the Financial House and House Concurrent Resolutions on Institution Insurance Sales Law, to give due consideration to the Third Reading for Final Consideration public interest in the regulation of state banking and insurance industries, and to clarify the intent of the legislature. The following House and House Concurrent Resolutions on third reading for final consideration were taken up and acted upon as Read by title. follows: CONFERENCE COMMITTEE REPORT HOUSE RESOLUTION NO. 208— BY REPRESENTATIVE SMITH June 10, 2015 A RESOLUTION To urge and request the attorney general to withdraw the appeal to To the Honorable Speaker and Members of the House of the United States Fifth Circuit Court of Appeals of Judge James Representatives and the Honorable President and Members of the Brady's ruling to release Albert Woodfox and bar further Senate. prosecution of Mr. Woodfox for the killing of an Angola prison guard. Ladies and Gentlemen: Read by title. We, the conferees appointed to confer over the disagreement between the two houses concerning House Concurrent Resolution Rep. Smith moved the adoption of the resolution. No. 143 by Representative Harrison recommend the following concerning the Original bill: By a vote of 18 yeas and 65 nays, the resolution was rejected. 1. That Senate Committee Amendment No. 1 proposed by the Conference Committee Appointment Committee on Commerce, Consumer Protection and International Affairs and adopted by the Senate on May 28, The Speaker appointed the following conferees on the part of 2015, be rejected. the House to confer with a like committee from the Senate on the disagreement to House Bill No. 42: Reps. Jones, Pearson, and 2. That Senate Committee Amendment No. 2 proposed by the Montoucet. Committee on Commerce, Consumer Protection and International Affairs and adopted by the Senate on May 28, HOUSE RESOLUTION NO. 210— 2015, be adopted. BY REPRESENTATIVE BARROW A RESOLUTION 3. That the set of Senate Floor Amendments proposed by Senator To authorize and direct the Louisiana State University Women's Mills and adopted by the Senate on June 3, 2015, be rejected. Center to conduct a review and SWOT analysis of the state domestic violence coalition of Louisiana and provide its 4. That the following amendments be adopted: findings in the form of a written report to the House Committee on Health and Welfare no later than February 1, 2016. AMENDMENT NO. 1 Read by title. On page 2, between lines 24 and 25, insert the following: Rep. Barrow moved the adoption of the resolution. "WHEREAS, the legislature urges that financial institutions also adhere to any state and federal laws imposing restrictions on any By a vote of 93 yeas and 0 nays, the resolution was adopted. purchase or sale of securities and investments." HOUSE RESOLUTION NO. 211— Respectfully submitted, BY REPRESENTATIVE BARROW A RESOLUTION Representative Joe Harrison To authorize and direct the state domestic violence coalition of Representative Erich E. Ponti Louisiana to adopt policies and procedures for ensuring the due Representative Patrick Connick process rights of members of the coalition and domestic Senator Daniel "Danny" Martiny violence services providers. Senator Fred Mills Senator Mack "Bodi" White, Jr. Read by title. Rep. Harrison moved to adopt the Conference Committee Motion Report. On motion of Rep. Barrow, the resolution was returned to the ROLL CALL calendar. The roll was called with the following result: Conference Committee Reports for Consideration YEAS The following Conference Committee Reports were taken up Mr. Speaker Garofalo Miller and acted upon as follows: Abramson Geymann Montoucet

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Adams Gisclair Moreno 1. That the set of Senate Committee Amendments proposed by the Armes Guillory Morris, Jay Senate Committee on Judiciary A and adopted by the Senate on Badon Hall Ortego June 3, 2015, be rejected. Barras Harris Ourso Barrow Harrison Pearson 2. That Legislative Bureau Amendment No. 1 proposed by the Berthelot Havard Pierre Legislative Bureau and adopted by the Senate on June 4, 2015, Billiot Hazel Pope be rejected. Bishop, S. Henry Price Bishop, W. Hensgens Pugh Respectfully submitted, Bouie Hill Reynolds Broadwater Hodges Ritchie Representative Edward "Ted" James Brown Hoffmann Schexnayder Representative Jeffery "Jeff" J. Arnold Burford Hollis Schroder Representative Neil C. Abramson Burns, H. Howard Seabaugh Senator Ben Nevers Burns, T. Hunter Shadoin Senator Sharon Weston Broome Burrell Huval Simon Senator Dan Claitor Carmody Ivey St. Germain Carter James Stokes Rep. James moved to adopt the Conference Committee Report. Chaney Jefferson Talbot ROLL CALL Connick Johnson M. Thibaut Cox Johnson R. Thierry The roll was called with the following result: Danahay Landry, N. Willmott Dove Leopold Woodruff YEAS Fannin Lopinto Franklin Miguez Mr. Speaker Gisclair Montoucet Total - 79 Abramson Guillory Moreno NAYS Adams Hall Morris, Jay Anders Harris Ortego Mack Armes Harrison Ourso Total - 1 Arnold Havard Pearson ABSENT Barras Hazel Pierre Barrow Henry Pope Anders Jones Pylant Berthelot Hill Price Arnold Lambert Richard Billiot Hodges Pugh Cromer Landry, T. Robideaux Bishop, S. Hoffmann Pylant Edwards LeBas Smith Bishop, W. Hollis Reynolds Foil Leger Whitney Broadwater Howard Ritchie Gaines Lorusso Williams, A. Brown Hunter Schexnayder Guinn Morris, Jim Williams, P. Burns, H. Huval Schroder Honore Norton Burns, T. Ivey Shadoin Jackson Ponti Burrell Jackson Simon Total - 25 Carmody James Smith Chaney Jefferson St. Germain The Conference Committee Report was adopted. Connick Johnson M. Stokes Cox Johnson R. Talbot HOUSE BILL NO. 69— Danahay Jones Thierry BY REPRESENTATIVE JAMES Dove Leger Whitney AN ACT Edwards Leopold Williams, P. To enact R.S. 13:2002.2, relative to city courts; to authorize the clerk Fannin Lopinto Willmott of the Baton Rouge City Court to collect additional costs in civil Franklin Mack Woodruff matters; to authorize the judges of the Baton Rouge City Court Garofalo Miguez to assess an additional fee in all criminal matters; to authorize Geymann Miller the creation of a court technology fund for Baton Rouge City Total - 82 Court; to provide for the disposition and use of such funds; and NAYS to provide for related matters. Landry, N. Read by title. Total - 1 ABSENT CONFERENCE COMMITTEE REPORT Badon Hensgens Ponti June 10, 2015 Bouie Honore Richard Burford Lambert Robideaux To the Honorable Speaker and Members of the House of Carter Landry, T. Seabaugh Representatives and the Honorable President and Members of the Cromer LeBas Thibaut Senate. Foil Lorusso Williams, A. Gaines Morris, Jim Ladies and Gentlemen: Guinn Norton Total - 22 We, the conferees appointed to confer over the disagreement between the two houses concerning House Bill No. 69 by The Conference Committee Report, having received a two- Representative James recommend the following concerning the thirds vote of the elected members, was adopted. Reengrossed bill:

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HOUSE BILL NO. 123— ROLL CALL BY REPRESENTATIVE THIBAUT AN ACT The roll was called with the following result: To amend and reenact R.S. 24:513(J)(1)(c)(introductory paragraph), (i)(aa) and (bb), (ii), and (v)(aa) and (3), relative to audits; to YEAS provide relative to the threshold amount for certain audit requirements; and to provide for related matters. Mr. Speaker Franklin Lopinto Abramson Garofalo Mack Read by title. Adams Geymann Miguez Anders Gisclair Miller Motion Armes Guillory Montoucet Arnold Hall Moreno On motion of Rep. Havard, the bill was returned to the calendar. Badon Harris Morris, Jay HOUSE BILL NO. 204— Barras Harrison Ortego BY REPRESENTATIVES FOIL AND NANCY LANDRY Berthelot Havard Ourso AN ACT Billiot Hazel Pearson To amend and reenact R.S. 9:315.1(C)(8) and Code of Civil Bishop, S. Henry Pierre Procedure Articles 74.2(A) and 2592(8) and to enact R.S. Bishop, W. Hensgens Pope 9:315.1(C)(9) and 315.22(E) and Code of Civil Procedure Bouie Hill Pugh Article 10(A)(9), relative to child support for adult child with Broadwater Hodges Pylant disabilities; to provide for deviations from the child support Brown Hoffmann Reynolds guidelines; to provide for the awarding of support; to provide Burford Hollis Richard for the application of the child support guidelines; to provide for Burns, H. Howard Ritchie subject matter jurisdiction; to provide for venue; to provide for Burns, T. Hunter Schexnayder the use of summary proceedings; and to provide for related Burrell Huval Schroder matters. Carmody Ivey Seabaugh Carter Jackson Shadoin Read by title. Chaney Jefferson St. Germain Connick Johnson M. Stokes CONFERENCE COMMITTEE REPORT Cox Johnson R. Thierry Cromer Jones Whitney June 10, 2015 Danahay Landry, N. Williams, A. Dove Landry, T. Williams, P. To the Honorable Speaker and Members of the House of Edwards LeBas Willmott Representatives and the Honorable President and Members of the Fannin Leger Woodruff Senate. Foil Leopold Total - 89 Ladies and Gentlemen: NAYS We, the conferees appointed to confer over the disagreement Total - 0 between the two houses concerning House Bill No. 204 by ABSENT Representative Foil recommend the following concerning the Engrossed bill: Barrow Lorusso Simon Gaines Morris, Jim Smith 1. That Senate Floor Amendment No. 1 proposed by Senator Guinn Norton Talbot Claitor and adopted by the Senate on May 26, 2015, be adopted. Honore Ponti Thibaut James Price 2. That Senate Floor Amendment No. 1 proposed by Senator Lambert Robideaux Murray and adopted by the Senate on May 26, 2015, be Total - 16 rejected. The Conference Committee Report was adopted. 3. That the following amendments to the Engrossed bill be adopted: HOUSE BILL NO. 250— BY REPRESENTATIVES LEGER, BILLIOT, CHANEY, SMITH, AND THIERRY AMENDMENT NO. 1 AN ACT To amend and reenact R.S. 17:1874(B)(3) and (C)(4) and to enact On page 4, after line 30, insert the following: R.S. 17:1874(B)(4) and (5) and (C)(5), relative to the Workforce Training Rapid Response Fund; to authorize additional deposits "Section 3. The provisions of this Act shall become effective into the fund; to require a private match for the use of additional August 1, 2016." deposits into the fund; and to provide for related matters. Respectfully submitted, Read by title. Representative Franklin J. Foil CONFERENCE COMMITTEE REPORT Representative Neil C. Abramson Representative Lowell C. Hazel June 10, 2015 Senator Ben Nevers Senator Edwin R. Murray To the Honorable Speaker and Members of the House of Senator Dan Claitor Representatives and the Honorable President and Members of the Senate. Rep. Foil moved to adopt the Conference Committee Report. Ladies and Gentlemen:

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We, the conferees appointed to confer over the disagreement Danahay Landry, T. Williams, A. between the two houses concerning House Bill No. 250 by Dove LeBas Williams, P. Representative Leger recommend the following concerning the Edwards Leger Willmott Engrossed bill: Fannin Leopold Woodruff Foil Lopinto 1. That Senate Committee Amendments Nos. 1 through 6 Total - 89 proposed by the Senate Committee on Finance and adopted by NAYS the Senate on May 20, 2015, be rejected. Total - 0 2. That Legislative Bureau Amendment No. 1 proposed by the ABSENT Legislative Bureau and adopted by the Senate on May 21, 2015, be rejected. Barrow Lambert Robideaux Gaines Morris, Jim Simon 3. That the following amendments to the engrossed bill be Geymann Norton Smith adopted: Guinn Ourso Thibaut AMENDMENT NO. 1 Hunter Price James Pugh On page 2, at the end of line 20, insert the following: Total - 16 "For any in-kind donation greater than one hundred thousand dollars, The Conference Committee Report was adopted. the certification shall include a determination of the value of the HOUSE BILL NO. 259— donation by an independent third party. Nothing in this Paragraph BY REPRESENTATIVE THIERRY shall be construed to require the legislature to make any additional AN ACT appropriations to the fund as authorized by Paragraph (B)(4) of this To amend and reenact R.S. 22:439 and 443(A)(introductory Section based on the availability of a private match." paragraph) and (2) through (4) and to repeal Section 2 of Act No. 361 of the 2011 Regular Session of the Legislature of Respectfully submitted, Louisiana, relative to surplus lines of insurance; to decrease the tax on annual gross premiums for surplus lines of insurance; to Representative Walt Leger III expand the surplus lines tax base; to provide for the surplus Representative James R. Fannin lines tax report; to repeal the authority of the commissioner to Representative Helena N. Moreno enter the Nonadmitted Insurance Multi-State Agreement; to Senator Jack Donahue except certain educational programs and entities from the tax on Senator Dan Claitor gross premiums for surplus lines of insurance; to provide for Senator R.L. Bret Allain, II submission of certain information by certain insurers; to provide for an effective date; and to provide for related matters. Rep. Leger moved to adopt the Conference Committee Report. Read by title. ROLL CALL CONFERENCE COMMITTEE REPORT The roll was called with the following result: June 10, 2015 YEAS To the Honorable Speaker and Members of the House of Mr. Speaker Franklin Lorusso Representatives and the Honorable President and Members of the Abramson Garofalo Mack Senate. Adams Gisclair Miguez Anders Guillory Miller Ladies and Gentlemen: Armes Hall Montoucet Arnold Harris Moreno We, the conferees appointed to confer over the disagreement Badon Harrison Morris, Jay between the two houses concerning House Bill No. 259 by Barras Havard Ortego Representative Thierry recommend the following concerning the Berthelot Hazel Pearson Engrossed bill: Billiot Henry Pierre 1. That Senate Committee Amendments Nos. 1 through 8, 10, and Bishop, S. Hensgens Ponti 11 proposed by the Senate Committee on Revenue and Fiscal Bishop, W. Hill Pope Affairs and adopted by the Senate on June 5, 2015, be rejected. Bouie Hodges Pylant Broadwater Hoffmann Reynolds 2. That Senate Committee Amendment No. 9 proposed by the Brown Hollis Richard Senate Committee on Revenue and Fiscal Affairs and adopted Burford Honore Ritchie by the Senate on June 5, 2015, be adopted. Burns, H. Howard Schexnayder Burns, T. Huval Schroder 2. That Senate Floor Amendments Nos. 2 and 3 proposed by Burrell Ivey Seabaugh Senator Morrell and adopted by the Senate on June 6, 2015, be Carmody Jackson Shadoin adopted. Carter Jefferson St. Germain Chaney Johnson M. Stokes 4. That Senate Floor Amendment No. 1 proposed by Senator Connick Johnson R. Talbot Morrell and adopted by the Senate on June 6, 2015, be rejected. Cox Jones Thierry Cromer Landry, N. Whitney 5. That the Engrossed bill be amended as follows:

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AMENDMENT NO. 1 Fannin Leger Williams, P. Foil Leopold Willmott On page 1, line 8, after "educational" and before "from" delete Franklin Lopinto Woodruff "programs and entities" and insert "institutions and political Gaines Lorusso subdivisions" Geymann Mack Total - 85 AMENDMENT NO. 2 NAYS On page 1, line 10, after "insurers;" and before "and to" delete "to Johnson M. Seabaugh provide for an effective date;" and insert "to provide for effective Total - 2 dates;" ABSENT AMENDMENT NO. 3 Anders Hunter Pugh Arnold Ivey Richard On page 6, delete line 20 in its entirety and insert the following: Barrow Lambert Robideaux Bishop, W. LeBas Simon "Section 4.(A) Except as provided for in Subsection (B) of this Burford Morris, Jim Smith Section, the provisions of this Act shall become effective on October Garofalo Norton Thibaut 1, 2015. Total - 18 (B) R.S. 22:439(C) and (D) as amended and reenacted by this The Conference Committee Report was adopted. Act shall become effective on July 1, 2015." HOUSE BILL NO. 387— AMENDMENT NO. 4 BY REPRESENTATIVES LEGER, BARRAS, BARROW, BOUIE, BURFORD, HENRY BURNS, HOFFMANN, HUNTER, ROBERT JOHNSON, RITCHIE, STOKES, THIBAUT, AND WILLMOTT In Senate Floor Amendment No. 3 proposed by Senator Morrell and AN ACT adopted by the Senate on June 6, 2015, on page 1, line 10 after "to To amend and reenact R.S. 47:6019(A)(2)(c) and (C) and to enact the" delete the remainder of the line and delete lines 11 and 12 in R.S. 47:6019(A)(1)(c), relative to tax credits; to provide for the their entirety and insert "latest federal decennial census." tax credit for the rehabilitation of historic structures for nonresidential property; to provide relative to eligibility Respectfully submitted, requirements; to provide for an administrative fee; to extend the sunset of the tax credit; to provide for an effective date; and to Representative Ledricka Thierry provide for related matters. Representative Joel C. Robideaux Representative Major Thibaut Read by title. Senator Neil Riser Senator Dan "Blade" Morrish CONFERENCE COMMITTEE REPORT Senator Jean-Paul J. Morrell June 10, 2015 Rep. Thierry moved to adopt the Conference Committee Report. To the Honorable Speaker and Members of the House of ROLL CALL Representatives and the Honorable President and Members of the Senate. The roll was called with the following result: Ladies and Gentlemen: YEAS We, the conferees appointed to confer over the disagreement Mr. Speaker Gisclair Miguez between the two houses concerning House Bill No. 387 by Abramson Guillory Miller Representative Leger recommend the following concerning the Adams Guinn Montoucet Reengrossed bill: Armes Hall Moreno Badon Harris Morris, Jay 1. That the set of Senate Committee Amendments proposed by the Barras Harrison Ortego Senate Committee on Finance and adopted by the Senate on Berthelot Havard Ourso June 6, 2015, be rejected. Billiot Hazel Pearson Bishop, S. Henry Pierre 2. That the set of Senate Floor Amendments proposed by Senator Bouie Hensgens Ponti Donahue and adopted by the Senate on June 8, 2015, be Broadwater Hill Pope rejected. Brown Hodges Price Burns, H. Hoffmann Pylant 3. That the Reengrossed bill be amended as follows: Burns, T. Hollis Reynolds Burrell Honore Ritchie AMENDMENT NO. 1 Carmody Howard Schexnayder Carter Huval Schroder On page 1, line 2, after "reenact" delete the remainder of the line and Chaney Jackson Shadoin insert "R.S. 47:6019(A)(1) and (2)(c) and (C)," Connick James St. Germain Cox Jefferson Stokes AMENDMENT NO. 2 Cromer Johnson R. Talbot Danahay Jones Thierry On page 1, line 4, after "property;" and before "to provide" insert "to Dove Landry, N. Whitney reduce the amount of the tax credit for properties placed into service Edwards Landry, T. Williams, A. after a certain date;"

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AMENDMENT NO. 3 Burford Hollis Schexnayder Burns, H. Honore Shadoin On page 1, line 8, after "Section 1." delete the remainder of the line Burns, T. Howard St. Germain and delete line 9 in its entirety and insert "R.S. 47:6019(A)(1) and Burrell Ivey Stokes (2)(c) and (C) are hereby amended and reenacted to read as follows:" Carmody Jackson Talbot Carter Jefferson Thierry AMENDMENT NO. 4 Chaney Johnson M. Whitney Connick Johnson R. Williams, A. On page 1, delete lines 11 and 12 in their entirety and insert the Cox Jones Williams, P. following: Cromer Landry, N. Woodruff Danahay Landry, T. "A.(1)(a) There shall be a credit against income and corporation Dove LeBas franchise tax for the amount of eligible costs and expenses incurred Total - 76 during the rehabilitation of a historic structure located in a downtown NAYS development or a cultural district. The amount of the credit shall not exceed equal twenty-five percent of the eligible costs and expenses Geymann Miller Pope of the rehabilitation incurred prior to January 1, 2018, regardless of Henry Morris, Jay Pylant the year in which the property is placed in service. The amount of Huval Morris, Jim Schroder the credit shall equal twenty percent of the eligible costs and Miguez Pearson Seabaugh expenses of the rehabilitation incurred on or after January 1, 2018, Total - 12 regardless of the year in which the property is placed in service. No ABSENT taxpayer, or any entity affiliated with such taxpayer, shall claim more than five million dollars of credit annually for any number of Anders Hunter Robideaux structures rehabilitated within a particular downtown development or Barrow James Simon cultural district. Garofalo Lambert Smith Harris Leopold Thibaut (b) The tax credit for qualified rehabilitation expenditures is Harrison Norton Willmott earned only in the year in which the property attributable to the Hensgens Pugh expenditures is placed in service. The amount of the tax credit shall Total - 17 be determined according to the values provided for in Subparagraph (a) of this Subsection. The Conference Committee Report was adopted. (c) No taxpayer, or any entity affiliated with such taxpayer, HOUSE BILL NO. 449— shall claim more than five million dollars of credit annually for any BY REPRESENTATIVE ROBIDEAUX number of structures rehabilitated with a particular downtown AN ACT development or cultural district." To amend and reenact R.S. 47:287.95(F)(3) and 606(A)(1)(a); relative to corporate income and corporate franchise tax; to AMENDMENT NO. 5 provide for determination of taxable income from sales of certain aircraft manufactured in this state; to provide for the On page 1, at the beginning of line 13, delete "(c)" and insert "(d)" determination of taxable capital from sales of certain aircraft manufactured in this state; to provide for an effective date; and Respectfully submitted, to provide for related matters. Representative Walt Leger III Read by title. Representative Joel C. Robideaux Representative Helena Moreno CONFERENCE COMMITTEE REPORT Senator Jack Donahue Senator Edwin R. Murray June 10, 2015 Senator John A. Alario, Jr. To the Honorable Speaker and Members of the House of Rep. Leger moved to adopt the Conference Committee Report. Representatives and the Honorable President and Members of the Senate. ROLL CALL Ladies and Gentlemen: The roll was called with the following result: We, the conferees appointed to confer over the disagreement YEAS between the two houses concerning House Bill No. 449 by Representative Robideaux recommend the following concerning the Mr. Speaker Edwards Leger Engrossed bill: Abramson Fannin Lopinto Adams Foil Lorusso 1. That the set of Senate Amendments proposed by the Senate Armes Franklin Mack Finance Committee and adopted by the Senate on June 4, 2015, Arnold Gaines Montoucet be rejected. Badon Gisclair Moreno Barras Guillory Ortego Respectfully submitted, Berthelot Guinn Ourso Billiot Hall Pierre Representative Joel C. Robideaux Bishop, S. Havard Ponti Representative Eddie J. Lambert Bishop, W. Hazel Price Representative Nancy Landry Bouie Hill Reynolds Senator Jack Donahue Broadwater Hodges Richard Senator Patrick Page Cortez Brown Hoffmann Ritchie Senator John A. Alario, Jr.

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Rep. Robideaux moved to adopt the Conference Committee HOUSE BILL NO. 501— Report. BY REPRESENTATIVE ROBIDEAUX AN ACT ROLL CALL To amend and reenact R.S. 47:301(10)(m), relative to state and local sales and use tax; to provide with respect to state and local sales and use tax exemptions; to exempt certain aircraft The roll was called with the following result: manufactured in this state from state and local sales and use taxes; to provide for an effective date; and to provide for related YEAS matters. Mr. Speaker Guillory Montoucet Read by title. Adams Guinn Moreno Anders Hall Morris, Jay CONFERENCE COMMITTEE REPORT Armes Harris Morris, Jim Arnold Harrison Ortego June 10, 2015 Badon Hazel Ourso Berthelot Henry Pierre To the Honorable Speaker and Members of the House of Billiot Hill Ponti Representatives and the Honorable President and Members of the Bishop, S. Hodges Pope Senate. Bishop, W. Hoffmann Price Bouie Hollis Pylant Ladies and Gentlemen: Broadwater Honore Reynolds Burford Howard Ritchie We, the conferees appointed to confer over the disagreement Burns, H. Huval Robideaux between the two houses concerning House Bill No. 501 by Burns, T. Ivey Schexnayder Representative Robideaux recommend the following concerning the Burrell Jackson Schroder Reengrossed bill: Carmody James Seabaugh Carter Jefferson Shadoin 1. That the set of Senate Amendments proposed by the Senate Chaney Johnson M. Smith Finance Committee and adopted by the Senate on June 4, 2015, Connick Johnson R. St. Germain be rejected. Cox Jones Stokes Cromer Landry, N. Talbot Respectfully submitted, Danahay Landry, T. Thierry Representative Joel C. Robideaux Dove LeBas Whitney Representative Eddie J. Lambert Fannin Leger Williams, A. Representative Nancy Landry Foil Leopold Williams, P. Senator Jack Donahue Franklin Lorusso Willmott Senator Patrick Page Cortez Gaines Mack Woodruff Senator John A. Alario, Jr. Geymann Miguez Gisclair Miller Rep. Robideaux moved to adopt the Conference Committee Total - 88 Report. NAYS ROLL CALL Total - 0 ABSENT The roll was called with the following result: Abramson Havard Pearson YEAS Barras Hensgens Pugh Barrow Hunter Richard Mr. Speaker Guillory Montoucet Brown Lambert Simon Adams Guinn Moreno Edwards Lopinto Thibaut Anders Hall Morris, Jay Garofalo Norton Armes Harris Morris, Jim Total - 17 Arnold Harrison Norton Badon Havard Ortego The Conference Committee Report was adopted. Berthelot Hazel Ourso Billiot Henry Pearson Bishop, S. Hill Pierre HOUSE BILL NO. 455— BY REPRESENTATIVE THIBAUT Bouie Hodges Ponti AN ACT Broadwater Hoffmann Pope To amend and reenact R.S. 9:1110, relative to False River; to provide Brown Hollis Price for a delineation of the boundary between state ownership and Burns, H. Honore Pylant private land ownership of the land adjacent to the water body; Burns, T. Howard Reynolds and to provide for related matters. Burrell Huval Ritchie Carmody Ivey Robideaux Carter Jackson Schexnayder Read by title. Chaney James Schroder Connick Jefferson Seabaugh Motion Cox Johnson M. Shadoin Cromer Johnson R. Smith On motion of Rep. Guillory, the bill was returned to the Danahay Jones St. Germain calendar. Dove Landry, N. Stokes

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Edwards Landry, T. Talbot to the city of New Orleans on delinquent municipal fines, fees, and Fannin LeBas Thierry assessments." Foil Leger Whitney Franklin Leopold Williams, A. AMENDMENT NO. 2 Gaines Lorusso Williams, P. Garofalo Mack Willmott On page 2, line 1, after "B." and before "The" insert "(1)" Geymann Miguez Gisclair Miller AMENDMENT NO. 3 Total - 91 NAYS On page 2, between lines 7 and 8, insert the following: Total - 0 "(2) The rules and regulations adopted by the director of ABSENT finance may authorize the city of New Orleans to issue requests for proposals in order to procure a third-party contractor to manage the Abramson Hensgens Richard program. The amount of fees paid to any such third-party contractor Barras Hunter Simon shall not exceed fifteen percent of the total amount of interest, Barrow Lambert Thibaut collection costs, and penalties collected by the city at the conclusion Bishop, W. Lopinto Woodruff of the program." Burford Pugh Total - 14 AMENDMENT NO. 4 The Conference Committee Report was adopted. On page 2, line 13, after "which" delete the remainder of the line and delete line 14 in its entirety and insert "interest, collection costs, and HOUSE BILL NO. 528— penalties were owed and, for each type of fine, fee, or assessment, BY REPRESENTATIVE LEGER the" AN ACT To enact Part XII of Chapter 6 of Title 33 of the Louisiana Revised AMENDMENT NO. 5 Statues of 1950, to be comprised of R.S. 33:3101, relative to the city of New Orleans; to provide for the creation of a municipal On page 2, line 22, after "cooperate" and before "with the" insert revenue amnesty program; to provide relative to the operation "once every eight calendar year." and administration of the program; to prohibit certain persons from participating in the program; to authorize the city to AMENDMENT NO. 6 cooperate with the New Orleans Sewerage and Water Board and other political subdivisions to allow their participation in the On page 2, line 27, after "waiver of" delete the remainder of the line program; and to provide for related matters. and delete line 28 in its entirety and on page 3, delete lines 1 and 2 in their entirety and insert "all or a uniform percentage of interest, Read by title. collection costs, and penalties owed to the board and such political subdivisions on delinquent fines, fees, and assessments." CONFERENCE COMMITTEE REPORT Respectfully submitted, June 10, 2015 Representative Austin J. Badon, Jr. To the Honorable Speaker and Members of the House of Representative Walt Leger, III Representatives and the Honorable President and Members of the Representative Helena N. Moreno Senate. Senator Robert Adley Senator Edwin R. Murray Ladies and Gentlemen: Senator Neil Riser We, the conferees appointed to confer over the disagreement Rep. Leger moved to adopt the Conference Committee Report. between the two houses concerning House Bill No. 528 by Representative Leger recommend the following concerning the ROLL CALL Reengrossed bill: The roll was called with the following result: 1. That Senate Committee Amendment No. 1 proposed by the Senate Committee on Revenue and Fiscal Affairs and adopted YEAS by the Senate on June 5, 2015, be rejected. Mr. Speaker Geymann Miller 2. That Senate Committee Amendments Nos. 2 through 7 Abramson Gisclair Montoucet proposed by the Senate Committee on Revenue and Fiscal Adams Guillory Moreno Affairs and adopted by the Senate on June 5, 2015, be adopted. Anders Guinn Morris, Jay Armes Hall Morris, Jim 3. That the set of Senate Floor Amendments proposed by Senator Arnold Harris Norton Morrell and adopted by the Senate on June 6, 2015, be rejected. Badon Harrison Ortego Barras Havard Ourso 4. That the following amendments to the Reengrossed bill be Berthelot Hazel Pearson adopted: Billiot Hill Pierre Bishop, S. Hodges Ponti AMENDMENT NO. 1 Bishop, W. Hoffmann Pope Bouie Hollis Price On page 1, line 19, after "waiver of" delete the remainder of the line Broadwater Honore Pylant and delete lines 20 through 22 in their entirety and insert "all or a Brown Howard Reynolds uniform percentage of interest, collection costs, and penalties owed Burford Hunter Richard

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Burns, H. Huval Ritchie "Section 2. The provisions of this Act shall be given Burns, T. Ivey Robideaux prospective application only and shall not apply to any litigation Burrell Jackson Schexnayder pending on the effective date of this Act." Carmody James Schroder Carter Jefferson Seabaugh Respectfully submitted, Chaney Johnson M. Shadoin Connick Johnson R. Smith Representative Katrina Jackson Cox Jones St. Germain Representative Austin Badon Cromer Landry, N. Stokes Representative Chuck Kleckley Danahay Landry, T. Talbot Senator Yvonne Dorsey-Colomb Dove LeBas Thierry Senator Francis Thompson Edwards Leger Whitney Senator Patrick Page Cortez Fannin Leopold Williams, A. Foil Lorusso Williams, P. Rep. Jackson moved to adopt the Conference Committee Franklin Mack Willmott Report. Gaines Miguez Woodruff Total - 96 ROLL CALL NAYS The roll was called with the following result: Total - 0 ABSENT YEAS Barrow Hensgens Pugh Mr. Speaker Gisclair Miguez Garofalo Lambert Simon Adams Guillory Miller Henry Lopinto Thibaut Anders Guinn Montoucet Total - 9 Armes Hall Moreno Badon Harris Morris, Jay The Conference Committee Report was adopted. Barras Havard Morris, Jim Barrow Hazel Ortego HOUSE BILL NO. 577— Berthelot Henry Ourso BY REPRESENTATIVES JACKSON AND HUNTER AND SENATOR Billiot Hill Pearson THOMPSON Bishop, S. Hodges Pierre AN ACT Bishop, W. Hoffmann Ponti To enact R.S. 33:180(D), relative to the extension of the corporate Bouie Hollis Pope limits of municipalities; to provide relative to attempts to Broadwater Honore Price challenge or invalidate ordinances to annex territory; and to Brown Howard Pylant provide for related matters. Burford Hunter Reynolds Burns, H. Huval Richard Read by title. Burns, T. Ivey Ritchie Burrell Jackson Robideaux CONFERENCE COMMITTEE REPORT Carter James Schexnayder Chaney Jefferson Seabaugh June 10, 2015 Connick Johnson M. Shadoin Cromer Johnson R. Smith To the Honorable Speaker and Members of the House of Danahay Jones St. Germain Representatives and the Honorable President and Members of the Dove Lambert Talbot Senate. Edwards Landry, N. Thibaut Fannin Landry, T. Thierry Ladies and Gentlemen: Foil LeBas Whitney Franklin Leopold Williams, A. We, the conferees appointed to confer over the disagreement Gaines Lopinto Williams, P. between the two houses concerning House Bill No. 577 by Garofalo Lorusso Willmott Representative Jackson recommend the following concerning the Geymann Mack Woodruff Reengrossed bill: Total - 93 1. That the set of Senate Floor Amendments proposed by Senator NAYS White and adopted by the Senate on June 8, 2015, be rejected. Total - 0 2. That the set of Senate Floor Amendments proposed by Senator ABSENT Thompson and adopted by the Senate on June 8, 2015, be Abramson Harrison Pugh rejected. Arnold Hensgens Schroder Carmody Leger Simon 3. That the set of Senate Floor Amendments proposed by Senator Cox Norton Stokes Cortez and adopted by the Senate on June 8, 2015, be adopted. Total - 12 4. That the following amendment to the reengrossed bill be adopted: The Conference Committee Report was adopted. HOUSE BILL NO. 690— AMENDMENT NO. 1 BY REPRESENTATIVE LORUSSO AN ACT On page 2, after line 3, insert the following: To amend and reenact R.S. 40:531(B), 532, and 537(B) and to enact R.S. 40:537(A)(6), relative to the Housing Authority of New

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Orleans; to provide relative to the governing board of the Edwards Leopold Talbot authority; to provide relative to the appointment, terms, and Fannin Lopinto Thierry removal of board members; and to provide for related matters. Foil Lorusso Whitney Franklin Mack Williams, A. Read by title. Gaines Miguez Williams, P. Gisclair Miller Willmott CONFERENCE COMMITTEE REPORT Guillory Montoucet Woodruff Total - 90 June 10, 2015 NAYS To the Honorable Speaker and Members of the House of Total - 0 Representatives and the Honorable President and Members of the ABSENT Senate. Arnold Garofalo Lambert Ladies and Gentlemen: Badon Geymann Leger Barras Hensgens Norton We, the conferees appointed to confer over the disagreement Barrow Hunter Robideaux between the two houses concerning House Bill No. 690 by Carmody Jackson Thibaut Representative Lorusso recommend the following concerning the Total - 15 Reengrossed bill: The Conference Committee Report was adopted. 1. That Senate Committee Amendments Nos. 1 through 15 proposed by the Senate Committee on Local and Municipal HOUSE BILL NO. 746— Affairs and adopted by the Senate on June 4, 2015, be adopted. BY REPRESENTATIVES MIGUEZ, STUART BISHOP, ARMES, HENRY BURNS, NANCY LANDRY, MONTOUCET, NORTON, ORTEGO, AND ST. GERMAIN 2. That Senate Floor Amendment No. 1 proposed by Senator AN ACT Dorsey-Colomb and adopted by the Senate on June 6, 2015, be To amend and reenact R.S. 30:2418(I)(2) and Section 3 of Act No. adopted. 323 of the 2013 Regular Session of the Legislature and to enact R.S. 30:2412(31) and 2418(H)(10), relative to waste tires; to 3. That Senate Floor Amendment No. 1 proposed by Senator provide for the waste tire program; to provide for definitions; to Murray and adopted by the Senate on June 6, 2015, be rejected. provide for payments to processors of waste tires; to provide for the authority of the Department of Environmental Quality; to Respectfully submitted, provide for the Department of Environmental Quality's rules and regulations; to provide for the Waste Tire Program Task Force; Representative Thomas Carmody and to provide for related matters. Representative Nick Lorusso Senator Yvonne Dorsey-Colomb Read by title. Senator Edwin R. Murray Senator Karen Carter Peterson CONFERENCE COMMITTEE REPORT Rep. Lorusso moved to adopt the Conference Committee June 10, 2015 Report. To the Honorable Speaker and Members of the House of ROLL CALL Representatives and the Honorable President and Members of the Senate. The roll was called with the following result: Ladies and Gentlemen: YEAS We, the conferees appointed to confer over the disagreement Mr. Speaker Guinn Moreno between the two houses concerning House Bill No. 746 by Abramson Hall Morris, Jay Representative Miguez recommend the following concerning the Adams Harris Morris, Jim Reengrossed bill: Anders Harrison Ortego Armes Havard Ourso 1. That Senate Committee Amendments Nos. 1 through 10 Berthelot Hazel Pearson proposed by the Senate Committee on Environmental Quality Billiot Henry Pierre and adopted by the Senate on June 3, 2015, be adopted. Bishop, S. Hill Ponti Bishop, W. Hodges Pope 2. That Amendment No. 1 proposed by the Legislative Bureau and Bouie Hoffmann Price adopted by the Senate on June 4, 2015, be adopted. Broadwater Hollis Pugh Brown Honore Pylant 3. That Amendment No. 1 proposed by Senator Morrish and Burford Howard Reynolds adopted by the Senate on June 6, 2015, be adopted. Burns, H. Huval Richard Burns, T. Ivey Ritchie 4. That the following amendments to the Reengrossed bill be Burrell James Schexnayder adopted: Carter Jefferson Schroder Chaney Johnson M. Seabaugh AMENDMENT NO. 1 Connick Johnson R. Shadoin Cox Jones Simon On page 3, at the end of line 12, insert "Additionally, Cromer Landry, N. Smith recommendations for any changes to the fee structure of the program Danahay Landry, T. St. Germain shall be submitted to the committees on or before February 15, 2016, Dove LeBas Stokes

1434 Page 21 HOUSE 36th Day's Proceedings - June 11, 2015 and thereafter, such recommendations shall be submitted with the Danahay Landry, T. Stokes annual report." Dove LeBas Thierry Edwards Leger Whitney AMENDMENT NO. 2 Fannin Leopold Williams, A. Foil Lorusso Williams, P. On page 3, after line 29, insert "(9) A representative appointed by the Franklin Mack Willmott Louisiana Farm Bureau." Gaines Miguez Woodruff Garofalo Miller AMENDMENT NO. 3 Total - 98 NAYS In Senate Committee Amendment No. 5 proposed by the Senate Committee on Environmental Quality and adopted by the Senate on Total - 0 June 3, 2015, on page 1, at the end of line 13, insert "weighing one ABSENT hundred pounds or more" and at the beginning of line 14, insert "and" Carmody Jackson Thibaut AMENDMENT NO. 4 Harrison Lopinto Hunter Talbot In Senate Committee Amendment No. 5 proposed by the Senate Total - 7 Committee on Environmental Quality and adopted by the Senate on June 3, 2015, on page 1, line 20, after "bicycles" delete the comma The Conference Committee Report was adopted. "," and the remainder of the line and delete line 21 in its entirety and insert "and mopeds." HOUSE BILL NO. 766— BY REPRESENTATIVE ADAMS AMENDMENT NO. 5 AN ACT To amend and reenact R.S. 17:3139.2(introductory paragraph), In Senate Committee Amendment No. 5 proposed by the Senate 3139.5, and 3139.6(1), relative to public colleges and Committee on Environmental Quality and adopted by the Senate on universities; to remove institutional performance criteria as June 3, 2015, on page 1, at the end of line 31, insert "weighing" and conditions on institutions receiving certain exceptions and at the beginning of line 32, insert "less than one hundred pounds and" exemptions from state regulations of their operations; to provide certain financial solvency criteria on the receipt of such Respectfully submitted, exceptions and exemptions; to provide relative to the exceptions and exemptions that an institution may receive; and to provide Representative Blake Miguez for related matters. Representative Gordon Dove Representative Stuart Bishop Read by title. Senator Mike Walsworth Senator Robert W. "Bob" Kostelka CONFERENCE COMMITTEE REPORT Senator Dan "Blade" Morrish June 10, 2015 Rep. Miguez moved to adopt the Conference Committee Report. To the Honorable Speaker and Members of the House of Representatives and the Honorable President and Members of the ROLL CALL Senate. The roll was called with the following result: Ladies and Gentlemen: YEAS We, the conferees appointed to confer over the disagreement between the two houses concerning House Bill No. 766 by Mr. Speaker Geymann Montoucet Representative Adams recommend the following concerning the Abramson Gisclair Moreno Reengrossed bill: Adams Guillory Morris, Jay Anders Guinn Morris, Jim 1. That Amendment No. 1 in the set of Senate Committee Armes Hall Norton Amendments proposed by the Senate Committee on Education Arnold Harris Ortego and adopted by the Senate on June 4, 2015, be rejected. Badon Havard Ourso Barras Hazel Pearson 2. That Amendments Nos. 2 and 3 in the set of Senate Committee Barrow Henry Pierre Amendments proposed by the Senate Committee on Education Berthelot Hensgens Ponti and adopted by the Senate on June 4, 2015, be adopted. Billiot Hill Pope Bishop, S. Hodges Price Respectfully submitted, Bishop, W. Hoffmann Pugh Bouie Hollis Pylant Representative Bryan Adams Broadwater Honore Reynolds Representative Stephen F. Carter Brown Howard Richard Representative Chris Broadwater Burford Huval Ritchie Senator Conrad Appel Burns, H. Ivey Robideaux Senator Dan Claitor Burns, T. James Schexnayder Senator Mack "Bodi" White, Jr. Burrell Jefferson Schroder Carter Johnson M. Seabaugh Rep. Adams moved to adopt the Conference Committee Report. Chaney Johnson R. Shadoin Connick Jones Simon ROLL CALL Cox Lambert Smith Cromer Landry, N. St. Germain The roll was called with the following result:

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YEAS 1. That the set of Senate Floor Amendments proposed by Senator Claitor and adopted by the Senate on June 6, 2015, be rejected. Mr. Speaker Dove Landry, T. Adams Edwards LeBas 2. That the following amendments to the Reengrossed bill be Anders Foil Lopinto adopted: Armes Franklin Lorusso Arnold Gaines Miller AMENDMENT NO. 1 Badon Gisclair Moreno Barras Guillory Norton On page 1, line 2, after "(C)(1)" and before "relative to" delete "and Barrow Hall Ortego (2)," and insert a comma "," and "(2), and (3)," Berthelot Harrison Ourso Billiot Hazel Pierre AMENDMENT NO. 2 Bishop, S. Hensgens Ponti Bishop, W. Hill Price On page 1, line 10, after "(C)(1)" and before "are hereby" delete "and Bouie Hodges Pugh (2)" and insert a comma "," and "(2), and (3)" Broadwater Hoffmann Reynolds Burford Hollis Ritchie AMENDMENT NO. 3 Burns, H. Honore Robideaux Burns, T. Howard Schexnayder On page 4, between lines 3 and 4, insert the following: Burrell Hunter Seabaugh Carmody Huval Shadoin "(3)(a) The terms of appointed members serving on the board Carter Ivey Smith on June 29, 2010, shall terminate on June 29, 2010. Chaney Jackson St. Germain Connick James Stokes (b) The president of the Monticello Civic Association, the Cox Jefferson Thierry president of the Park Forest Civic Association, the branch manager Cromer Johnson M. Williams, A. of Liberty Bank and Trust Company, and any of their designees, shall Danahay Landry, N. Woodruff not continue to serve on and after June 29, 2010. However, any such Total - 75 president or branch manager shall be eligible to be selected to serve NAYS on the board pursuant to Subparagraphs (1)(f) and (g) of this Subsection. Board members shall be eligible for reappointment. Garofalo Johnson R. Pope Geymann Lambert Pylant AMENDMENT NO. 4 Guinn Mack Richard Harris Montoucet Whitney On page 4, after line 4, insert the following: Havard Morris, Jay Willmott Henry Morris, Jim "Section 2. The terms of all members of the board of Total - 17 commissioners of the Greenwell Springs-Airline Economic ABSENT Development District serving on the effective date of this Act shall terminate on the effective date of this Act; however, such members Abramson Leopold Talbot shall remain in office until the board members are appointed as Brown Miguez Thibaut provided in this Act and take office. The members of the board of Fannin Pearson Williams, P. commissioners of the Greenwell Springs-Airline Economic Jones Schroder Development District shall be appointed and shall take office as Leger Simon provided in this Act and shall serve terms of office as provided in this Total - 13 Act."

The Conference Committee Report was adopted. Respectfully submitted, HOUSE BILL NO. 823— Representative Austin Badon BY REPRESENTATIVES BARROW AND JAMES AN ACT Representative Regina Barrow To amend and reenact R.S. 33:2740.67(A), (B), and (C)(1) and (2), Representative Edward C. James relative to the Greenwell Springs-Airline Economic Senator Yvonne Dorsey-Colomb Development District in East Baton Rouge Parish; to change the Senator Sharon Weston Broome name and the boundaries of the district; to provide for the Senator Mack A. White, Jr. membership of the board; and to provide for related matters. Rep. Barrow moved to adopt the Conference Committee Report. Read by title. ROLL CALL CONFERENCE COMMITTEE REPORT The roll was called with the following result: June 10, 2015 To the Honorable Speaker and Members of the House of YEAS Representatives and the Honorable President and Members of the Senate. Mr. Speaker Guillory Moreno Adams Guinn Morris, Jay Ladies and Gentlemen: Anders Hall Morris, Jim Armes Harris Norton We, the conferees appointed to confer over the disagreement Arnold Havard Ortego between the two houses concerning House Bill No. 823 by Badon Hazel Ourso Representative Barrow recommend the following concerning the Barras Henry Pierre Reengrossed bill:

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Barrow Hill Ponti CONFERENCE COMMITTEE REPORT Berthelot Hodges Pope Billiot Hoffmann Pugh June 10, 2015 Bishop, S. Hollis Pylant Bishop, W. Honore Reynolds To the Honorable President and Members of the Senate and to the Bouie Howard Richard Honorable Speaker and Members of the House of Representatives. Broadwater Hunter Ritchie Ladies and Gentlemen: Brown Huval Robideaux Burford Ivey Schexnayder We, the conferees appointed to confer over the disagreement Burns, H. Jackson Seabaugh between the two houses concerning Senate Bill No. 39 by Senator Burns, T. James Shadoin Mills recommend the following concerning the Reengrossed bill: Burrell Jefferson Simon Carmody Johnson M. Smith 1. That House Committee Amendments proposed by the House Carter Johnson R. St. Germain Committee on Health and Welfare and adopted by the House of Chaney Jones Stokes Representatives on June 1, 2015, be adopted. Connick Lambert Talbot Cromer Landry, N. Thibaut 2. That House Floor Amendments proposed by Representative Dove Landry, T. Thierry Barrow and adopted by the House of Representatives on June 4, Edwards LeBas Whitney 2016, be adopted. Fannin Lopinto Williams, A. Foil Lorusso Williams, P. 3. That House Floor Amendments proposed by Representative Franklin Mack Willmott LeBas and adopted by the House of Representatives on June 4, Geymann Miller Woodruff 2016, be rejected. Gisclair Montoucet Total - 92 Respectfully submitted, NAYS Senator Fred Mills Abramson Garofalo Senator David Heitmeier Total - 2 Senator Sherri Smith Buffington ABSENT Representative H. Bernard LeBas Representative Scott M. Simon Cox Hensgens Pearson Representative Robert Johnson Danahay Leger Price Rep. LeBas moved to adopt the Conference Committee Report. Gaines Leopold Schroder Harrison Miguez ROLL CALL Total - 11 The roll was called with the following result: The Conference Committee Report was adopted. YEAS SENATE BILL NO. 39— BY SENATOR MILLS Mr. Speaker Guillory Morris, Jim AN ACT Abramson Guinn Norton To amend and reenact the Chapter heading of Chapter 54 of Title 37 Anders Hall Ortego of the Louisiana Revised Statutes of 1950, R.S. 37:3461, 3462, Arnold Harris Ourso 3463(A), 3464, 3467, 3469, 3470, 3471(A), 3472, 3473, the Badon Harrison Pearson introductory paragraph of 3474.1(A), 3474.1(A)(1), (2), and (5) Barrow Hazel Pierre and (B), 3474.2(A)(1) and (2), 3474.3(A), 3474.4, 3475, Berthelot Henry Ponti 3477(A), (D), and (E), 3478(A) and (B), 3480, 3481, and 3482 Bishop, S. Hill Pope and to repeal R.S. 37:3474, relative to the Louisiana Board of Bishop, W. Hodges Price Drug and Device Distributors; to provide definitions; to change Bouie Hoffmann Pugh the name of the board; to provide for the qualifications of board Broadwater Hollis Pylant members; to provide duties and powers of the board; to provide Brown Honore Reynolds for licensure requirements; to provide for inspections by the Burford Howard Richard board; to provide for reinspection of distribution and sales Burns, H. Hunter Ritchie facilities; to provide authority for the board to waive inspection; Burns, T. Huval Robideaux to provide authority for the board to discipline; to provide the Burrell Ivey Schexnayder board authority to take enforcement actions against non- Carmody Jackson Schroder licensees; to provide for injunction proceedings; to provide for Carter James Seabaugh a board order to quarantine a legend drug or legend device; to Chaney Jefferson Shadoin provide for annual renewal of a license; to provide for Connick Johnson M. Simon authorization for the board to obtain criminal history record Cox Johnson R. Smith information; to provide for unlawful participation; to provide for Cromer Jones St. Germain unauthorized sales; to provide for mandatory reporting; to Danahay Landry, N. Stokes provide for applicability of the practice act; to repeal provisions Dove Landry, T. Talbot related to manufacturer distribution of legend drugs and legend Edwards LeBas Thibaut devices; to provide for an effective date; and to provide for Fannin Lopinto Thierry related matters. Foil Lorusso Whitney Franklin Mack Williams, A. Read by title. Gaines Miller Williams, P.

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Garofalo Montoucet Willmott Barras Hall Pearson Geymann Moreno Woodruff Barrow Harris Pierre Gisclair Morris, Jay Berthelot Harrison Ponti Total - 95 Billiot Havard Pope NAYS Bishop, S. Hazel Price Bishop, W. Hill Pugh Total - 0 Bouie Hodges Pylant ABSENT Broadwater Hoffmann Reynolds Brown Hollis Ritchie Adams Havard Leopold Burford Honore Robideaux Armes Hensgens Miguez Burns, H. Howard Schexnayder Barras Lambert Burns, T. Huval Schroder Billiot Leger Burrell Ivey Seabaugh Total - 10 Carmody Jackson Shadoin Carter James Simon The Conference Committee Report, having received a two- Chaney Jefferson Smith thirds vote of the elected members, was adopted. Connick Johnson M. St. Germain Cox Johnson R. Talbot SENATE BILL NO. 86— Cromer Jones Thibaut BY SENATOR PERRY Danahay Lambert Thierry AN ACT Dove Landry, T. Whitney To amend and reenact R.S. 42:1119(C)(2), relative to the Code of Edwards LeBas Williams, A. Governmental Ethics; to provide relative to the employment of Fannin Lorusso Williams, P. the family of an agency head; to provide for the applicability of Foil Mack Woodruff the nepotism provision for certain local school board Franklin Montoucet employees; and to provide for related matters. Total - 89 NAYS Read by title. Garofalo Landry, N. Miller CONFERENCE COMMITTEE REPORT Hunter Lopinto Willmott Total - 6 June 9, 2015 ABSENT To the Honorable President and Members of the Senate and to the Anders Leger Richard Honorable Speaker and Members of the House of Representatives. Arnold Leopold Stokes Henry Miguez Ladies and Gentlemen: Hensgens Morris, Jim Total - 10 We, the conferees appointed to confer over the disagreement between the two houses concerning Senate Bill No. 86 by Senator The Conference Committee Report was adopted. Perry recommend the following concerning the Reengrossed bill: SENATE BILL NO. 250— 1. That the House Committee Amendments Nos. 1, 2, and 3 BY SENATOR JOHNS proposed by the Committee on House and Governmental Affairs AN ACT and adopted by the House of Representatives on May 26, 2015 To enact Part II-A of Chapter 1 of Title 32 of the Louisiana Revised be adopted. Statutes of 1950, to be comprised of R.S. 32:46, relative to motor vehicles and traffic regulation; to create the Statewide 2. That the House Floor Amendments Nos. 1, 2, 3, and 4 proposed Motor Vehicle Theft and Uninsured Motorists Identification by Representative Montoucet and adopted by the House of Program; to provide relative to a pilot program using automatic Representatives on June 2, 2015 be adopted. license plate recognition systems to identify stolen vehicles and uninsured motorists; to provide definitions; to provide penalties; Respectfully submitted, and to provide for related matters. Senator "Jody" Amedee Read by title. Senator Jonathan Perry Representative Taylor F. Barras CONFERENCE COMMITTEE REPORT Representative Timothy G. Burns Representative Jack Montoucet June 10, 2015 Rep. Barras moved to adopt the Conference Committee Report. To the Honorable President and Members of the Senate and to the Honorable Speaker and Members of the House of Representatives. ROLL CALL Ladies and Gentlemen: The roll was called with the following result: We, the conferees appointed to confer over the disagreement YEAS between the two houses concerning Senate Bill No. 250 by Senator Johns recommend the following concerning the Reengrossed bill: Mr. Speaker Gaines Moreno Abramson Geymann Morris, Jay 1. That the House Committee Amendments Nos. 1 Through 4 Adams Gisclair Norton proposed by the House Committee on Transportation, Armes Guillory Ortego Highways, and Public Works and adopted by the House of Badon Guinn Ourso Representatives on May 27, 2015, be adopted.

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2. That the House Committee Amendments Nos. 1, 2, 3, 4, 5, 6, B. The legislature further recognizes that there exist exceptions, and 7 proposed by the House Committee on House and exemptions, and limitations to the laws pertaining to public records Governmental Affairs and adopted by the House of throughout the revised statutes and codes of this state. Therefore, the Representatives on May 27, 2015, be adopted. following exceptions, exemptions, and limitations are hereby continued in effect by incorporation into this Chapter by citation: 3. The House Committee Amendment Nos. 8 and 9 proposed by the House Committee on House and Governmental Affairs and * * * adopted by the House of Representatives on May 27, 2015 be rejected. (19) R.S. 32:46, 398, 707.2, 1254

4. That Legislative Bureau Amendments Nos. 1 and 3 proposed by * * *" the Legislative Bureau and adopted by the House of Respectfully submitted, Representatives on June 4, 2015, be adopted. Senator Ronnie Johns 5. That the Legislative Bureau Amendment No. 2 proposed by the Senator Dan "Blade" Morrish Legislative Bureau and adopted by the House of Representatives Senator Rick Ward, III on June 4, 2015, be rejected. Representative Timothy G. Burns Representative Jeffery "Jeff" J. Arnold 6. That the House Floor Amendment No. 1 proposed by Representative Karen G. St. Germain Representative Schroeder and adopted by the House of Rep. St. Germain moved to adopt the Conference Committee Representatives on June 8, 2015, be adopted. Report. 7. That the House Floor Amendment No. 2 proposed by ROLL CALL Representative Schroeder and adopted by the House of Representatives on June 8, 2015, be rejected. The roll was called with the following result:

8. That the following amendments to the reengrossed bill be YEAS adopted: Mr. Speaker Gaines Mack AMENDMENT NO. 1 Abramson Gisclair Montoucet Anders Guillory Moreno On page 5, line 17, after "recognition system" insert "pursuant to this Armes Guinn Norton program" Arnold Hall Ourso Badon Harrison Pearson AMENDMENT NO. 2 Barras Havard Pierre Berthelot Hazel Ponti On page 6, between lines 13 and 14, insert: Billiot Hill Pope Bishop, S. Hodges Price "(5) Under no circumstances shall the Statewide Motor Vehicle Bishop, W. Hoffmann Pugh Theft and Uninsured Motorists Identification Program authorized by Bouie Hollis Reynolds this Act be used for civil traffic enforcement purposes." Broadwater Honore Richard Brown Howard Ritchie AMENDMENT NO. 3 Burford Huval Schexnayder Burns, H. Ivey Schroder On page 6, after line 16, insert the following: Burns, T. Jackson Seabaugh Burrell James Shadoin "J. The provisions of this Part shall apply only to law Carmody Jefferson Simon enforcement agencies, other entities, and authorized users and shall Carter Johnson M. Smith not apply to or be construed or interpreted in a manner to prohibit the Chaney Johnson R. St. Germain use of any other automated license plate recognition system by an Cox Jones Thibaut individual or private legal entity for purposes not otherwise Cromer Lambert Thierry prohibited by law. Dove Landry, T. Whitney Edwards LeBas Williams, A. K. On or before January 15, 2016, and annually thereafter, the Fannin Leopold Williams, P. Department of Public Safety and Corrections shall submit a written Foil Lopinto Woodruff report concerning the program to the Senate and House Select Franklin Lorusso Committees on Homeland Security. The report shall comprise an Total - 83 evaluation of program operations, and may include any information NAYS and recommendations for improvement of the program deemed appropriate by the secretary of the department. Barrow Hunter Ortego Connick Landry, N. Pylant L. The provisions of this Part shall terminate and be null, void, Geymann Miller Talbot and without effect on and after January 1, 2021. Harris Morris, Jay Willmott Henry Morris, Jim Section 2. R.S. 44:4.1(B)(19) is hereby amended and reenacted Total - 14 to read as follows: ABSENT Adams Hensgens Robideaux §4.1 Exceptions Danahay Leger Stokes Garofalo Miguez * * * Total - 8

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The Conference Committee Report was adopted. Billiot Hill Pearson Bishop, S. Hodges Pierre HOUSE BILL NO. 123— Bishop, W. Hoffmann Ponti BY REPRESENTATIVE THIBAUT Bouie Hollis Pope AN ACT Broadwater Honore Price To amend and reenact R.S. 24:513(J)(1)(c)(introductory paragraph), Brown Howard Pylant (i)(aa) and (bb), (ii), and (v)(aa) and (3), relative to audits; to Burford Hunter Reynolds provide relative to the threshold amount for certain audit Burns, H. Huval Ritchie requirements; and to provide for related matters. Burns, T. Ivey Robideaux Burrell Jackson Schexnayder Called from the calendar. Carmody James Schroder Carter Jefferson Shadoin Read by title. Chaney Johnson M. Smith Connick Johnson R. St. Germain CONFERENCE COMMITTEE REPORT Cox Jones Stokes Cromer Lambert Talbot June 10, 2015 Danahay Landry, N. Thibaut Dove Landry, T. Thierry To the Honorable Speaker and Members of the House of Edwards LeBas Whitney Representatives and the Honorable President and Members of the Fannin Leger Williams, A. Senate. Foil Leopold Williams, P. Franklin Lopinto Willmott Ladies and Gentlemen: Gaines Lorusso Woodruff Total - 99 We, the conferees appointed to confer over the disagreement NAYS between the two houses concerning House Bill No. 123 by Representative Thibaut recommend the following concerning the Total - 0 Engrossed bill: ABSENT 1. That the set of Senate Committee Amendments proposed by the Garofalo Pugh Seabaugh Senate Committee on Senate and Governmental Affairs and Hensgens Richard Simon adopted by the Senate on May 21, 2015, be rejected. Total - 6 2. That Amendment No. 1 in the set of Legislative Bureau The Conference Committee Report was adopted. Amendments proposed by the Legislative Bureau and adopted by the Senate on May 25, 2015, be rejected. HOUSE BILL NO. 455— BY REPRESENTATIVE THIBAUT AN ACT 3. That Amendments Nos. 2 and 3 in the set of Legislative Bureau To amend and reenact R.S. 9:1110, relative to False River; to provide Amendments proposed by the Legislative Bureau and adopted for a delineation of the boundary between state ownership and by the Senate on May 25, 2015, be adopted. private land ownership of the land adjacent to the water body; 3. That the set of Senate Floor Amendments proposed by Senator and to provide for related matters. Walsworth and adopted by the Senate on June 8, 2015, be adopted. Called from the calendar. Respectfully submitted, Read by title. Representative Major Thibaut, Jr. CONFERENCE COMMITTEE REPORT Representative Timothy G. Burns Representative John "Johnny" Berthelot June 11, 2015 Senator "Jody" Amedee To the Honorable Speaker and Members of the House of Senator Mike Walsworth Representatives and the Honorable President and Members of the Senator Edwin R. Murray Senate. Rep. Thibaut moved to adopt the Conference Committee Report. Ladies and Gentlemen: ROLL CALL We, the conferees appointed to confer over the disagreement between the two houses concerning House Bill No. 455 by The roll was called with the following result: Representative Thibaut recommend the following concerning the YEAS Reengrossed bill: Mr. Speaker Geymann Mack 1. That the Senate Committee Amendments proposed by the Abramson Gisclair Miguez Senate Committee on Natural Resources and adopted by the Adams Guillory Miller Senate on June 2, 2015, be rejected. Anders Guinn Montoucet Armes Hall Moreno 2. That the following amendments to the Reengrossed bill be Arnold Harris Morris, Jay adopted: Badon Harrison Morris, Jim AMENDMENT NO. 1 Barras Havard Norton Barrow Hazel Ortego On page 1, delete lines 10 through 12 in their entirety and insert in Berthelot Henry Ourso lieu thereof the following:

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"a line delineated by the "Map showing survey of the proposed The Conference Committee Report was adopted. property boundary of the State of Louisiana along False River located in T 4 S - R 10 E & T 5 S - R 10 E Pointe Coupee Parish, Louisiana Suspension of the Rules for The State of Louisiana" completed in June, 2015, with any changes to the map approved by the division of administration and Rep. Harris moved to suspend the rules to consider Conference the False River Watershed Council no later than June 30, 2016. If no Committee Reports to House Bill No. 376 on the same day it is action has been taken by either the division of administration or the received. watershed council by June 30, 2016, the line delineated by the map shall be the line that" HOUSE BILL NO. 376— BY REPRESENTATIVE HARRIS Respectfully submitted, AN ACT To amend and reenact R.S. 39:1595(A)(2) and (B)(1), (2), and (3) Representative Major Thibaut and to enact R.S. 39:136 and 1623(A)(8), relative to Representative Kirk Talbot procurement; to establish the Board of Regents electronic Representative Gordon Dove notification process and provide for the powers, duties, and Senator Gerald Long functions of the Board of Regents; to provide for increased Senator Rick Ward participation in the receipt and administration of contracts and Senator Norbert N. "Norby" Chabert federal funds by postsecondary institutions of higher learning; to provide for notification of postsecondary institutions of Rep. Thibaut moved to adopt the Conference Committee Report. higher learning of requests for proposals; to require state agencies receive certification from the Board of Regents for ROLL CALL certain contracts; and to provide for related matters.

The roll was called with the following result: Read by title. YEAS Motion Mr. Speaker Geymann Miller On motion of Rep. Harris, the bill was returned to the calendar. Abramson Gisclair Montoucet Adams Guillory Moreno SENATE BILL NO. 50— Anders Guinn Morris, Jay BY SENATOR MURRAY Armes Hall Morris, Jim AN ACT Arnold Harris Norton To enact R.S. 33:4071(F), relative to the Sewerage and Water Board Badon Harrison Ortego of New Orleans; to provide relative to the governing authority Barras Havard Ourso of the Sewerage and Water Board; to provide for release of Barrow Hazel Pearson obligations of indebtedness; to provide for an effective date; and Berthelot Henry Pierre to provide for related matters. Billiot Hill Ponti Bishop, S. Hodges Pope Read by title. Bishop, W. Hoffmann Price Bouie Hollis Pylant CONFERENCE COMMITTEE REPORT Broadwater Honore Reynolds Brown Howard Ritchie June 10, 2015 Burford Hunter Robideaux To the Honorable President and Members of the Senate and to the Burns, H. Huval Schexnayder Honorable Speaker and Members of the House of Representatives. Burns, T. Ivey Schroder Burrell Jackson Seabaugh Ladies and Gentlemen: Carmody James Shadoin Carter Jefferson Smith We, the conferees appointed to confer over the disagreement Chaney Johnson M. St. Germain between the two houses concerning Senate Bill No. 50 by Senator Connick Johnson R. Stokes Murray recommend the following concerning the Engrossed bill: Cox Jones Talbot 1. That House Floor Amendments Nos. 1, 2, and 3 proposed by Cromer Lambert Thibaut Representative Abramson and adopted by the House of Danahay Landry, N. Thierry Representatives on June 7, 2015 be rejected. Dove Landry, T. Whitney Edwards LeBas Williams, A. 2. Amend the Engrossed bill as follows: Fannin Leopold Williams, P. Foil Lopinto Willmott AMENDMENT NO. 1 Franklin Mack Woodruff Gaines Miguez On page 2, between lines 2 and 3, insert the following: Total - 98 NAYS "(2) Instances in which an employee of the board, or a person acting on behalf of the board, fails to read a customer's water meter Total - 0 regardless of whether the board has submitted an invoice to the ABSENT customer for an amount owed during any such period." Garofalo Lorusso Simon Hensgens Pugh AMENDMENT NO. 2 Leger Richard Total - 7 On page 2, at the beginning of line 3, change "(2)" to "(3)"

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AMENDMENT NO. 3 CONFERENCE COMMITTEE REPORT On page 2, at the beginning of line 7, change "(3)" to "(4)" June 9, 2015 Respectfully submitted, To the Honorable President and Members of the Senate and to the Senator Edwin R. Murray Honorable Speaker and Members of the House of Representatives. Senator Yvonne Dorsey-Colomb Senator Dan Claitor Ladies and Gentlemen: Representative Helena N. Moreno We, the conferees appointed to confer over the disagreement Representative Walt Leger III between the two houses concerning Senate Bill No. 272 by Senator Rep. Moreno moved to adopt the Conference Committee Erdey recommend the following concerning the Reengrossed bill: Report. 1. That Amendment Nos. 1 through 4 of the set of 4 amendments, ROLL CALL proposed by Representative Robideaux and adopted by the House of Representatives on June 4, 2015, be rejected. The roll was called with the following result: 2. That Amendment No. 1 of the set of 1 amendment, proposed by YEAS Representative Robideaux and adopted by the House of Mr. Speaker Franklin Lopinto Representatives on June 4, 2015, be accepted. Abramson Gaines Lorusso Adams Gisclair Mack Respectfully submitted, Anders Guillory Miller Armes Guinn Montoucet Senator Dale Erdey Arnold Hall Moreno Senator Jack Donahue Badon Harrison Morris, Jim Senator Robert Adley Barras Havard Ortego Representative Joel C. Robideaux Barrow Hazel Ourso Representative Major Thibaut Berthelot Henry Pearson Representative Eddie J. Lambert Billiot Hill Pierre Bishop, S. Hoffmann Pope Rep. Robideaux moved to adopt the Conference Committee Bouie Hollis Price Report. Brown Honore Pylant ROLL CALL Burford Howard Reynolds Burns, H. Hunter Ritchie The roll was called with the following result: Burns, T. Huval Schexnayder Burrell Ivey Schroder YEAS Carmody Jackson Seabaugh Carter James Shadoin Mr. Speaker Gisclair Miller Chaney Jefferson Smith Abramson Guillory Montoucet Connick Johnson M. St. Germain Adams Guinn Moreno Cox Johnson R. Talbot Anders Hall Morris, Jim Cromer Jones Thierry Armes Harrison Norton Danahay Lambert Whitney Arnold Havard Ortego Dove Landry, N. Williams, A. Badon Hazel Ourso Edwards Landry, T. Williams, P. Barras Henry Pearson Fannin LeBas Willmott Barrow Hill Pierre Foil Leopold Woodruff Berthelot Hodges Pope Total - 87 Billiot Hoffmann Price NAYS Bishop, S. Honore Pylant Bouie Howard Reynolds Total - 0 Brown Hunter Ritchie ABSENT Burford Huval Robideaux Bishop, W. Hodges Pugh Burns, H. Ivey Schexnayder Broadwater Leger Richard Burns, T. Jackson Schroder Garofalo Miguez Robideaux Burrell James Seabaugh Geymann Morris, Jay Simon Carmody Jefferson Shadoin Harris Norton Stokes Carter Johnson M. Smith Hensgens Ponti Thibaut Chaney Johnson R. St. Germain Total - 18 Connick Jones Stokes Cox Lambert Talbot The Conference Committee Report was adopted. Cromer Landry, N. Thierry Danahay Landry, T. Whitney SENATE BILL NO. 272— BY SENATOR ERDEY Dove LeBas Williams, A. AN ACT Edwards Leopold Williams, P. To amend and reenact R.S. 47:305(D)(1)(k) and (4)(a) and to enact Fannin Lopinto Willmott R.S. 47:337.9(C)(14.1), relative to exemptions against the sales Foil Lorusso Woodruff and use tax of political subdivisions; to exempt certain Franklin Mack prosthetic devices; and to provide for related matters. Gaines Miguez Total - 91 Read by title.

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NAYS AMENDMENT NO. 2 Total - 0 On page 3, line 2, after "term." and before "Commissioners" insert ABSENT the following: Bishop, W. Hensgens Pugh "If the appointing authority fails to make an appointment within sixty Broadwater Hollis Richard days after the vacancy, the senator in whose senatorial district the Garofalo Leger Simon recreation enhancement district is located and the representative who Geymann Morris, Jay Thibaut represents House District No. 55 shall jointly appoint a member to Harris Ponti fill the vacancy within thirty days after such failure." Total - 14 The Conference Committee Report was adopted. Respectfully submitted, SENATE BILL NO. 278— Senator Lee "Jody" Amedee BY SENATOR BROWN Senator Troy E. Brown AN ACT Senator Yvonne Dorsey-Colomb To enact R.S. 33:4570.15, relative to recreation districts; to create Representative Austin J. Badon and provide for the North Lafourche Recreation Enhancement Representative Edward J. Price District; to provide for the status, boundaries, and governing authority of the district; to provide for the powers and duties of Rep. Price moved to adopt the Conference Committee Report. the district's governing authority; and to provide for related matters. Motion Read by title. Rep. Harrison moved to table the bill. CONFERENCE COMMITTEE REPORT Rep. Price objected. June 10, 2015 Point of Order To the Honorable President and Members of the Senate and to the Honorable Speaker and Members of the House of Representatives. Rep. Barrow asked for a ruling from the Chair as to whether or not the bill required a majority of the members present and voting to Ladies and Gentlemen: table the bill. We, the conferees appointed to confer over the disagreement between the two houses concerning Senate Bill No. 278 by Senator Ruling of the Chair Brown recommend the following concerning the Engrossed bill: The Chair ruled the bill required a majority of the members 1. Adopt House Committee Amendments Nos. 1, 2, 3, 4, 5, 7, and present and voting to table the bill. 8 proposed by the House Committee on Municipal, Parochial and Cultural Affairs and adopted by the House of By a vote of 57 yeas and 40 nays, the House agreed to table the Representative on June 3, 2015. bill. HOUSE BILL NO. 376— 2. Reject House Committee Amendment No. 6 proposed by the BY REPRESENTATIVE HARRIS House Committee on Municipal, Parochial and Cultural Affairs AN ACT and adopted by the House of Representative on June 3, 2015. To amend and reenact R.S. 39:1595(A)(2) and (B)(1), (2), and (3) and to enact R.S. 39:136 and 1623(A)(8), relative to 3. Reject House Floor Amendment Nos. 1 and 2 proposed by procurement; to establish the Board of Regents electronic Representative Richard, designated as #4548, and adopted by notification process and provide for the powers, duties, and the House of Representatives on June 8, 2015. functions of the Board of Regents; to provide for increased participation in the receipt and administration of contracts and 4. Reject House Floor Amendment No. 1 proposed by federal funds by postsecondary institutions of higher learning; Representative Richard, designated as #4547, and adopted by to provide for notification of postsecondary institutions of the House of Representatives on June 8, 2015. higher learning of requests for proposals; to require state agencies receive certification from the Board of Regents for 5. Adopt House Floor Amendment No. 1 proposed by certain contracts; and to provide for related matters. Representative Richard, designated as #4544, and adopted by the House of Representatives on June 8, 2015. Called from the calendar. 6. Adopt Legislative Bureau Amendments Nos. 2 and 3 proposed Read by title. by the Legislative Bureau and adopted by the House of Representatives on June 8, 2015. CONFERENCE COMMITTEE REPORT 7. Reject Legislative Bureau Amendments Nos. 1, 4 and 5 June 10, 2015 proposed by the Legislative Bureau and adopted by the House of Representatives on June 8, 2015. To the Honorable Speaker and Members of the House of Representatives and the Honorable President and Members of the 8. Amend the Engrossed bill as follows: Senate. AMENDMENT NO. 1 Ladies and Gentlemen: On page 2, line 20, change "mayor of the city of" to "senator of the We, the conferees appointed to confer over the disagreement senatorial district in which the district is located." and delete line 21. between the two houses concerning House Bill No. 376 by

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Representative Harris recommend the following concerning the Carmody Johnson M. Shadoin Reengrossed bill: Carter Johnson R. Simon Chaney Jones Smith 1. That Senate Committee Amendments Nos. 1 and 2 proposed by Connick Lambert St. Germain the Senate Committee on Finance and adopted by the Senate on Cox Landry, N. Stokes June 6, 2015, be adopted. Cromer Landry, T. Talbot Danahay LeBas Thibaut 2. That the following amendments to the reengrossed bill be Edwards Leger Thierry adopted: Fannin Leopold Whitney Foil Lopinto Williams, A. AMENDMENT NO. 1 Franklin Lorusso Williams, P. Gaines Mack Willmott On page 2, line 10, after "determine" and before "if services" insert Garofalo Miguez Woodruff "in accordance with this Section" Geymann Miller Gisclair Montoucet AMENDMENT NO. 2 Total - 103 NAYS On page 2, at the beginning of line 23, change "(2)" to "(b)" Total - 0 AMENDMENT NO. 3 ABSENT On page 4, line 26, after "Regents has" delete the remainder of the Dove Hensgens line and insert the following: Total - 2 "been notified in accordance with R.S. 39:136 of possible services The Conference Committee Report was adopted. called for that are" Suspension of the Rules AMENDMENT NO. 4 On motion of Rep. Abramson, the rules were suspended in order On page 4, after line 29, insert the following: to take up and consider House Bills and Joint Resolutions Returned from the Senate with Amendments at this time. "Section 2. This Act shall become effective on September 1, 2015." House Bills and Joint Resolutions Respectfully submitted, Returned from the Senate with Amendments Representative Lance Harris The following House Bills and Joint Resolutions returned from Representative James R. Fannin the Senate with amendments to be concurred in by the House were Representative Jerome Richard taken up and acted upon as follows: Senator Jack Donahue Senator Conrad Appel Suspension of the Rules Senator Dan Claitor Rep. Abramson moved to suspend the rules in order to take up Rep. Harris moved to adopt the Conference Committee Report. and consider House Bill No. 695, which motion was agreed to.

ROLL CALL HOUSE BILL NO. 695— BY REPRESENTATIVE ABRAMSON AN ACT The roll was called with the following result: To amend and reenact R.S. 17:158(J)(2) and (3) and R.S. 32:80(C), relative to loading and unloading of school buses; to provide YEAS relative to restrictions on the location of loading and unloading Mr. Speaker Guillory Moreno students; to provide relative to the requirement that other Abramson Guinn Morris, Jay vehicles stop for a school bus that is loading or unloading Adams Hall Morris, Jim students; and to provide for related matters. Anders Harris Norton Armes Harrison Ortego Called from the calendar. Arnold Havard Ourso Badon Hazel Pearson Read by title. Barras Henry Pierre Barrow Hill Ponti The above bill was taken up with the amendments proposed by Berthelot Hodges Pope the Senate. Billiot Hoffmann Price Bishop, S. Hollis Pugh SENATE COMMITTEE AMENDMENTS Bishop, W. Honore Pylant Bouie Howard Reynolds Amendments proposed by Senate Committee on Education to Broadwater Hunter Richard Reengrossed House Bill No. 695 by Representative Abramson Brown Huval Ritchie Burford Ivey Robideaux AMENDMENT NO. 1 Burns, H. Jackson Schexnayder Burns, T. James Schroder On page 1, line 2, delete "and R.S. 32:80(C)" Burrell Jefferson Seabaugh

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AMENDMENT NO. 2 Honore Leger Jackson Robideaux On page 1, line 4, after "students;" delete the remainder of the line, Total - 10 delete line 5, and insert "and to provide" The amendments proposed by the Senate were concurred in by AMENDMENT NO. 3 the House. On page 2, delete lines 15 through 23 Suspension of the Rules AMENDMENT NO. 4 Rep. Abramson moved to suspend the rules in order to take up and consider House Bill No. 196, which motion was agreed to. On page 2, at the beginning of line 24, change "Section 3." to "Section 2." HOUSE BILL NO. 196— BY REPRESENTATIVES SCHEXNAYDER AND ABRAMSON SENATE FLOOR AMENDMENTS AN ACT To amend and reenact Civil Code Articles 693, 694, and 696.1, Amendments proposed by Senator Appel to Reengrossed House Bill relative to utility servitudes for enclosed estates; to provide for No. 695 by Representative Abramson utility servitudes; to provide for the scope of the utility servitude; to provide for voluntary loss of utility access; to AMENDMENT NO. 1 provide for loss of utility access due to partition or alienation; to provide a definition of utility; to provide for limitations of the On page 2, line 12, between "highway" and "such" delete "as utility servitude; to provide for the imposition of burdens; to provided in R.S. 32:80" provide for applicability to certain actions; and to provide for related matters. Rep. Abramson moved that the amendments proposed by the Senate be concurred in. Called from the calendar. ROLL CALL Read by title. The roll was called with the following result: The above bill was taken up with the amendments proposed by the Senate. YEAS SENATE COMMITTEE AMENDMENTS Mr. Speaker Gaines Montoucet Abramson Garofalo Moreno Amendments proposed by Senate Committee on Judiciary A to Adams Geymann Morris, Jay Engrossed House Bill No. 196 by Representative Schexnayder Anders Gisclair Morris, Jim Armes Guillory Norton AMENDMENT NO. 1 Arnold Hall Ortego Badon Harris Ourso On page 1, line 2, after "Civil Code Article" insert "692," and after Barras Harrison Pearson "relative to" insert "predial servitudes, rights of passage, and" Barrow Havard Pierre Berthelot Hazel Ponti AMENDMENT NO. 2 Billiot Henry Pope Bishop, S. Hill Price On page 1, line 3, after "enclosed estates;" insert "to provide relative Bishop, W. Hodges Pugh to enclosed estates; to provide for rights of passage to public roads; Bouie Hoffmann Pylant to provide relative to location of rights of passage;" Broadwater Hollis Reynolds Brown Howard Richard AMENDMENT NO. 3 Burford Hunter Ritchie Burns, H. Huval Schexnayder On page 1, line 7, after "certain actions;" insert "to provide relative Burns, T. Ivey Schroder to use of levees;" Burrell James Shadoin Carmody Jefferson Simon AMENDMENT NO. 4 Carter Johnson M. Smith Chaney Johnson R. St. Germain On page 1, line 10, after "Civil Code Articles" insert "692," Connick Jones Stokes Cox Landry, N. Talbot AMENDMENT NO. 5 Cromer LeBas Thierry Danahay Leopold Whitney On page 1, after line 11, insert the following: Dove Lopinto Williams, A. Edwards Lorusso Williams, P. "Art. 692. Location of passage Fannin Mack Willmott The owner of the enclosed estate may not demand the right of Foil Miguez Woodruff passage or the right-of-way for the utility anywhere he chooses. The Franklin Miller passage generally shall be taken along the shortest route from the Total - 95 enclosed estate to the public road or utility at the location least NAYS injurious to the intervening lands. However, if a levee authority permits the owners of property surrounding an enclosed estate to use Total - 0 the levee for passage to a public road, then the owner of the enclosed ABSENT estate may use the levee for passage to a public road, even if that Guinn Lambert Seabaugh passage is not the shortest route from the enclosed estate to a public Hensgens Landry, T. Thibaut road.

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The location of the utility right-of-way shall coincide with the YEAS location of the servitude of passage unless an alternate location providing access to the nearest utility is least injurious to the servient Mr. Speaker Geymann Morris, Jim estate and intervening lands. Abramson Gisclair Norton Adams Guillory Ortego The court shall evaluate and determine that the location of the Anders Hall Ourso servitude of passage or utility shall not affect the safety of the Armes Harris Pearson operations or significantly interfere with the operations of the owner Arnold Havard Pierre of the servient estate or intervening lands prior to the granting of the Badon Hill Ponti servitude of passage or utility." Barras Hodges Pope Barrow Hoffmann Price SENATE FLOOR AMENDMENTS Berthelot Hollis Pugh Billiot Honore Pylant Amendments proposed by Senator Nevers to Engrossed House Bill Bishop, S. Howard Reynolds No. 196 by Representative Schexnayder Bishop, W. Hunter Richard Bouie Huval Ritchie AMENDMENT NO. 1 Broadwater Ivey Schexnayder Brown James Schroder On page 2, delete lines 23 through 29 Burford Jefferson Seabaugh Burns, H. Johnson M. Shadoin SENATE FLOOR AMENDMENTS Burns, T. Johnson R. Simon Burrell Jones Smith Amendments proposed by Senator Nevers to Engrossed House Bill Carmody Lambert St. Germain No. 196 by Representative Schexnayder Carter Landry, N. Stokes Chaney Leger Talbot AMENDMENT NO. 1 Connick Leopold Thibaut Cox Lopinto Thierry Delete Senate Committee Amendments Nos 1, 2, 3, 4 and 5 proposed Cromer Lorusso Whitney by the Senate Committee on May 26, 2015 and adopted by the Senate Dove Mack Williams, A. on May 27, 2015. Edwards Miguez Williams, P. Fannin Miller Willmott AMENDMENT NO. 2 Foil Montoucet Woodruff Franklin Moreno On page 1, line 2, after "696.1," delete the rest of line 2 and insert the Gaines Morris, Jay following: Total - 94 NAYS "and to enact R.S. 9:1261, relative to certain predial servitudes, rights of passage and utility servitudes" Total - 0 ABSENT AMENDMENT NO. 3 Danahay Hazel Landry, T. On page 1, line 3, after "enclosed estates;" insert "to provide relative Garofalo Henry LeBas to enclosed estates; to provide for rights of passage to public roads; Guinn Hensgens Robideaux to provide relative to location of rights of passage;" Harrison Jackson Total - 11 AMENDMENT NO. 4 The amendments proposed by the Senate were rejected. On page 1, line 7, after "certain actions;" insert "to provide relative to the use of levees and levee roads;" Conference committee appointment pending. AMENDMENT NO. 5 Conference Committee Appointment On page 2, after line 29, insert the following: The Speaker appointed the following conferees on the part of the House to confer with a like committee from the Senate on the "Section 2. R.S. 9:1261 is hereby enacted to read as follows: disagreement to House Bill No. 196: Reps. Schexnayder, Abramson, and Berthelot. §1261. Levee servitudes for enclosed estates Notwithstanding Civil Code Article 692, if a levee authority Suspension of the Rules permits the owners of property surrounding an enclosed estate to use the levee for passage to a public road, then the owner of the enclosed On motion of Rep. Leger, the rules were suspended in order to estate may use the levee for passage to a public road, even if that take up and consider Introduction of Resolutions, House and House passage is not the shortest route from the enclosed estate to a public Concurrent at this time. road." Introduction of Resolutions, Rep. Schexnayder moved that the amendments proposed by the House and House Concurrent Senate be rejected. The following members introduced the following entitled House ROLL CALL and House Concurrent Resolutions, which were read the first time by their titles and placed upon the calendar for their second reading: The roll was called with the following result:

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HOUSE RESOLUTION NO. 214— parishes of Beauregard and Calcasieu and the state of Louisiana, BY REPRESENTATIVES LEGER, ABRAMSON, ADAMS, ANDERS, particularly during his tenure as a distinguished member of the ARMES, ARNOLD, BADON, BARRAS, BARROW, BERTHELOT, BILLIOT, STUART BISHOP, WESLEY BISHOP, BOUIE, BROADWATER, Louisiana House of Representatives. BROWN, BURFORD, HENRY BURNS, TIM BURNS, BURRELL, CARMODY, CARTER, CHANEY, CONNICK, COX, CROMER, DANAHAY, DOVE, EDWARDS, FANNIN, FOIL, FRANKLIN, GAINES, Read by title. GAROFALO, GEYMANN, GISCLAIR, GUILLORY, GUINN, HALL, HARRIS, HARRISON, HAVARD, HAZEL, HENRY, HENSGENS, HILL, HODGES, HOFFMANN, HOLLIS, HONORE, HOWARD, HUNTER, On motion of Rep. Leger, and under a suspension of the rules, HUVAL, IVEY, JACKSON, JAMES, JEFFERSON, MIKE JOHNSON, the resolution was adopted. ROBERT JOHNSON, JONES, LAMBERT, NANCY LANDRY, TERRY LANDRY, LEBAS, LEOPOLD, LOPINTO, LORUSSO, MACK, MIGUEZ, MILLER, MONTOUCET, MORENO, JAY MORRIS, JIM MORRIS, HOUSE RESOLUTION NO. 217— NORTON, ORTEGO, OURSO, PEARSON, PIERRE, PONTI, POPE, PRICE, BY REPRESENTATIVES KLECKLEY, ABRAMSON, ADAMS, ANDERS, PUGH, PYLANT, REYNOLDS, RICHARD, RITCHIE, ROBIDEAUX, ARMES, ARNOLD, BADON, BARRAS, BARROW, BERTHELOT, SCHEXNAYDER, SCHRODER, SEABAUGH, SHADOIN, SIMON, SMITH, BILLIOT, STUART BISHOP, WESLEY BISHOP, BOUIE, BROADWATER, ST. GERMAIN, STOKES, TALBOT, THIBAUT, THIERRY, WHITNEY, BROWN, BURFORD, HENRY BURNS, TIM BURNS, BURRELL, ALFRED WILLIAMS, PATRICK WILLIAMS, WILLMOTT, AND CARMODY, CARTER, CHANEY, CONNICK, COX, CROMER, WOODRUFF DANAHAY, DOVE, EDWARDS, FANNIN, FOIL, FRANKLIN, GAINES, GAROFALO, GEYMANN, GISCLAIR, GUILLORY, GUINN, HALL, A RESOLUTION HARRIS, HARRISON, HAVARD, HAZEL, HENRY, HENSGENS, HILL, To commend the Honorable Charles E. "Chuck" Kleckley and to HODGES, HOFFMANN, HOLLIS, HONORE, HOWARD, HUNTER, express enduring gratitude for his outstanding contributions to HUVAL, IVEY, JACKSON, JAMES, JEFFERSON, MIKE JOHNSON, Calcasieu Parish, the House of Representatives, and the state of ROBERT JOHNSON, JONES, NANCY LANDRY, TERRY LANDRY, LEBAS, LEGER, LEOPOLD, LOPINTO, LORUSSO, MACK, MIGUEZ, Louisiana, particularly during his tenure as a distinguished MILLER, MONTOUCET, MORENO, JAY MORRIS, JIM MORRIS, member and speaker of the Louisiana House of Representatives. NORTON, ORTEGO, OURSO, PEARSON, PIERRE, PONTI, POPE, PRICE, PUGH, PYLANT, REYNOLDS, RICHARD, RITCHIE, ROBIDEAUX, Read by title. SCHEXNAYDER, SCHRODER, SEABAUGH, SHADOIN, SIMON, SMITH, ST. GERMAIN, STOKES, TALBOT, THIBAUT, THIERRY, WHITNEY, ALFRED WILLIAMS, PATRICK WILLIAMS, WILLMOTT, AND On motion of Rep. Leger, and under a suspension of the rules, WOODRUFF the resolution was adopted. A RESOLUTION HOUSE RESOLUTION NO. 215— To commend the Honorable Eddie J. Lambert and to express BY REPRESENTATIVES KLECKLEY, ABRAMSON, ADAMS, ANDERS, enduring gratitude for his outstanding contributions to ARMES, BADON, BARRAS, BARROW, BERTHELOT, BILLIOT, STUART Ascension Parish and the state of Louisiana, particularly during BISHOP, WESLEY BISHOP, BOUIE, BROADWATER, BROWN, his tenure as a distinguished member of the Louisiana House of BURFORD, HENRY BURNS, TIM BURNS, BURRELL, CARMODY, CARTER, CHANEY, CONNICK, COX, CROMER, DANAHAY, DOVE, Representatives. EDWARDS, FANNIN, FOIL, FRANKLIN, GAINES, GAROFALO, GEYMANN, GISCLAIR, GUILLORY, GUINN, HALL, HARRIS, HARRISON, HAVARD, HAZEL, HENRY, HENSGENS, HILL, HODGES, Read by title. HOFFMANN, HOLLIS, HONORE, HOWARD, HUNTER, HUVAL, IVEY, JACKSON, JAMES, JEFFERSON, MIKE JOHNSON, ROBERT JOHNSON, JONES, LAMBERT, NANCY LANDRY, TERRY LANDRY, LEBAS, On motion of Rep. Leger, and under a suspension of the rules, LEGER, LEOPOLD, LOPINTO, LORUSSO, MACK, MIGUEZ, MILLER, the resolution was adopted. MONTOUCET, MORENO, JAY MORRIS, JIM MORRIS, NORTON, ORTEGO, OURSO, PEARSON, PIERRE, PONTI, POPE, PRICE, PUGH, PYLANT, REYNOLDS, RICHARD, RITCHIE, ROBIDEAUX, HOUSE RESOLUTION NO. 218— SCHEXNAYDER, SCHRODER, SEABAUGH, SHADOIN, SIMON, SMITH, BY REPRESENTATIVE ALFRED WILLIAMS ST. GERMAIN, STOKES, TALBOT, THIBAUT, THIERRY, WHITNEY, A RESOLUTION ALFRED WILLIAMS, PATRICK WILLIAMS, WILLMOTT, AND To commend the Baton Rouge General's Regional Burn Center on a WOODRUFF A RESOLUTION tradition of providing expert burn care for all ages. To commend the Honorable Jeffery "Jeff" Arnold and to express enduring gratitude for his outstanding contributions to Orleans Read by title. Parish and the state of Louisiana, particularly during his tenure as a distinguished member and the dean of the Louisiana House On motion of Rep. Alfred Williams, and under a suspension of of Representatives. the rules, the resolution was ordered passed to its third reading. Read by title. Suspension of the Rules On motion of Rep. Leger, and under a suspension of the rules, On motion of Rep. Alfred Williams, the rules were suspended the resolution was adopted. in order to take up and consider House and House Concurrent Resolutions on Third Reading for Final Consideration at this time. HOUSE RESOLUTION NO. 216— BY REPRESENTATIVES KLECKLEY, ABRAMSON, ADAMS, ANDERS, House and House Concurrent Resolutions on ARMES, ARNOLD, BADON, BARRAS, BARROW, BERTHELOT, BILLIOT, STUART BISHOP, WESLEY BISHOP, BOUIE, BROADWATER, Third Reading for Final Consideration BROWN, BURFORD, HENRY BURNS, TIM BURNS, BURRELL, CARMODY, CARTER, CHANEY, CONNICK, COX, CROMER, The following House and House Concurrent Resolutions on DANAHAY, DOVE, EDWARDS, FANNIN, FOIL, FRANKLIN, GAINES, GAROFALO, GISCLAIR, GUILLORY, GUINN, HALL, HARRIS, third reading for final consideration were taken up and acted upon as HARRISON, HAVARD, HAZEL, HENRY, HENSGENS, HILL, HODGES, follows: HOFFMANN, HOLLIS, HONORE, HOWARD, HUNTER, HUVAL, IVEY, JACKSON, JAMES, JEFFERSON, MIKE JOHNSON, ROBERT JOHNSON, HOUSE RESOLUTION NO. 218— JONES, LAMBERT, NANCY LANDRY, TERRY LANDRY, LEBAS, BY REPRESENTATIVE ALFRED WILLIAMS LEGER, LEOPOLD, LOPINTO, LORUSSO, MACK, MIGUEZ, MILLER, MONTOUCET, MORENO, JAY MORRIS, JIM MORRIS, NORTON, A RESOLUTION ORTEGO, OURSO, PEARSON, PIERRE, PONTI, POPE, PRICE, PUGH, To commend the Baton Rouge General's Regional Burn Center on a PYLANT, REYNOLDS, RICHARD, RITCHIE, ROBIDEAUX, tradition of providing expert burn care for all ages. SCHEXNAYDER, SCHRODER, SEABAUGH, SHADOIN, SIMON, SMITH, ST. GERMAIN, STOKES, TALBOT, THIBAUT, THIERRY, WHITNEY, ALFRED WILLIAMS, PATRICK WILLIAMS, WILLMOTT, AND Read by title. WOODRUFF A RESOLUTION On motion of Rep. Alfred Williams, the resolution was adopted. To commend the Honorable Brett F. Geymann and to express enduring gratitude for his outstanding contributions to the

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Message from the Senate Recess

ADOPTION OF On motion of Rep. Leger, the Speaker declared the House at CONFERENCE COMMITTEE REPORT recess until 1:00 P.M. June 11, 2015 After Recess To the Honorable Speaker and Members of the House of Representatives: Speaker Kleckley called the House to order at 1:16 P.M. I am directed to inform your honorable body that the Senate has adopted the report of the Conference Committee on the disagreement House Business Resumed to House Concurrent Resolution No. 143. Message from the Senate Respectfully submitted, APPOINTMENT OF GLENN A. KOEPP CONFERENCE COMMITTEE Secretary of the Senate June 11, 2015 Message from the Senate To the Honorable Speaker and Members of the House of ADOPTION OF Representatives: CONFERENCE COMMITTEE REPORT I am directed to inform your honorable body that the President June 11, 2015 of the Senate has appointed the following committee to serve with a like committee from the House to confer on the disagreement to To the Honorable Speaker and Members of the House of House Bill No. 196: Senators Nevers, Ward, and Adley. Representatives: Respectfully submitted, I am directed to inform your honorable body that the Senate has adopted the report of the Conference Committee on the disagreement GLENN A. KOEPP to House Bill No. 69. Secretary of the Senate Respectfully submitted, Message from the Senate GLENN A. KOEPP ADOPTION OF Secretary of the Senate CONFERENCE COMMITTEE REPORT Message from the Senate June 11, 2015 ADOPTION OF CONFERENCE COMMITTEE REPORT To the Honorable Speaker and Members of the House of Representatives: June 11, 2015 I am directed to inform your honorable body that the Senate has To the Honorable Speaker and Members of the House of adopted the report of the Conference Committee on the disagreement Representatives: to House Bill No. 123. I am directed to inform your honorable body that the Senate has adopted the report of the Conference Committee on the disagreement Respectfully submitted, to House Bill No. 204. GLENN A. KOEPP Respectfully submitted, Secretary of the Senate GLENN A. KOEPP Message from the Senate Secretary of the Senate ADOPTION OF Message from the Senate CONFERENCE COMMITTEE REPORT ADOPTION OF June 11, 2015 CONFERENCE COMMITTEE REPORT To the Honorable Speaker and Members of the House of June 11, 2015 Representatives: To the Honorable Speaker and Members of the House of Representatives: I am directed to inform your honorable body that the Senate has adopted the report of the Conference Committee on the disagreement I am directed to inform your honorable body that the Senate has to House Bill No. 250. adopted the report of the Conference Committee on the disagreement to Senate Bill No. 272. Respectfully submitted, Respectfully submitted, GLENN A. KOEPP GLENN A. KOEPP Secretary of the Senate Secretary of the Senate

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Message from the Senate I am directed to inform your honorable body that the Senate has adopted the report of the Conference Committee on the disagreement ADOPTION OF to House Bill No. 451. CONFERENCE COMMITTEE REPORT June 11, 2015 Respectfully submitted, To the Honorable Speaker and Members of the House of GLENN A. KOEPP Representatives: Secretary of the Senate I am directed to inform your honorable body that the Senate has Message from the Senate adopted the report of the Conference Committee on the disagreement to House Bill No. 259. ADOPTION OF CONFERENCE COMMITTEE REPORT Respectfully submitted, June 11, 2015 GLENN A. KOEPP Secretary of the Senate To the Honorable Speaker and Members of the House of Representatives: Message from the Senate I am directed to inform your honorable body that the Senate has ADOPTION OF adopted the report of the Conference Committee on the disagreement CONFERENCE COMMITTEE REPORT to House Bill No. 455.

June 11, 2015 Respectfully submitted,

To the Honorable Speaker and Members of the House of GLENN A. KOEPP Representatives: Secretary of the Senate

I am directed to inform your honorable body that the Senate has Message from the Senate adopted the report of the Conference Committee on the disagreement to House Bill No. 387. ADOPTION OF CONFERENCE COMMITTEE REPORT Respectfully submitted, June 11, 2015 GLENN A. KOEPP Secretary of the Senate To the Honorable Speaker and Members of the House of Representatives: Message from the Senate I am directed to inform your honorable body that the Senate has ADOPTION OF adopted the report of the Conference Committee on the disagreement CONFERENCE COMMITTEE REPORT to House Bill No. 501.

June 11, 2015 Respectfully submitted, To the Honorable Speaker and Members of the House of GLENN A. KOEPP Representatives: Secretary of the Senate I am directed to inform your honorable body that the Senate has Message from the Senate adopted the report of the Conference Committee on the disagreement to House Bill No. 449. ADOPTION OF CONFERENCE COMMITTEE REPORT Respectfully submitted, June 11, 2015 GLENN A. KOEPP Secretary of the Senate To the Honorable Speaker and Members of the House of Representatives: Message from the Senate I am directed to inform your honorable body that the Senate has ADOPTION OF adopted the report of the Conference Committee on the disagreement CONFERENCE COMMITTEE REPORT to House Bill No. 528.

June 11, 2015 Respectfully submitted,

To the Honorable Speaker and Members of the House of GLENN A. KOEPP Representatives: Secretary of the Senate

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Message from the Senate I am directed to inform your honorable body that the Senate has adopted the report of the Conference Committee on the disagreement ADOPTION OF to House Bill No. 766. CONFERENCE COMMITTEE REPORT Respectfully submitted, June 11, 2015 GLENN A. KOEPP To the Honorable Speaker and Members of the House of Secretary of the Senate Representatives: Message from the Senate I am directed to inform your honorable body that the Senate has adopted the report of the Conference Committee on the disagreement ADOPTION OF to House Bill No. 577. CONFERENCE COMMITTEE REPORT Respectfully submitted, June 11, 2015 GLENN A. KOEPP To the Honorable Speaker and Members of the House of Secretary of the Senate Representatives: I am directed to inform your honorable body that the Senate has Message from the Senate adopted the report of the Conference Committee on the disagreement to House Bill No. 823. ADOPTION OF CONFERENCE COMMITTEE REPORT Respectfully submitted, June 11, 2015 GLENN A. KOEPP Secretary of the Senate To the Honorable Speaker and Members of the House of Representatives: Speaker Pro Tempore Leger in the Chair

I am directed to inform your honorable body that the Senate has Speaker Kleckley in the Chair adopted the report of the Conference Committee on the disagreement to House Bill No. 690. Conference Committee Reports for Consideration Respectfully submitted, The following Conference Committee Reports were taken up and acted upon as follows: GLENN A. KOEPP Secretary of the Senate HOUSE BILL NO. 119— BY REPRESENTATIVE RITCHIE AN ACT Message from the Senate To enact R.S. 47:841(B)(6) and 841.2, relative to the tobacco tax; to authorize an additional tax to be levied on cigarettes; to ADOPTION OF establish the Tobacco Tax Medicaid Match Fund as a special CONFERENCE COMMITTEE REPORT treasury fund; to provide for the deposit, use, and investment of the monies in the fund; to provide with respect to the application June 11, 2015 of the tax on cigarettes in the inventory of certain retail and wholesale dealers; to provide for an effective date; and to To the Honorable Speaker and Members of the House of provide for related matters. Representatives: Read by title. I am directed to inform your honorable body that the Senate has adopted the report of the Conference Committee on the disagreement CONFERENCE COMMITTEE REPORT to House Bill No. 746. June 11, 2015 Respectfully submitted, To the Honorable Speaker and Members of the House of Representatives and the Honorable President and Members of the GLENN A. KOEPP Senate. Secretary of the Senate Ladies and Gentlemen: Message from the Senate We, the conferees appointed to confer over the disagreement ADOPTION OF between the two houses concerning House Bill No. 119 by CONFERENCE COMMITTEE REPORT Representative Ritchie recommend the following concerning the Engrossed bill: June 11, 2015 1. That the set of Committee Amendments proposed by the Senate Finance Committee and adopted by the Senate on June 4, 2015, To the Honorable Speaker and Members of the House of be rejected. Representatives:

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2. That the set of Floor Amendments proposed by Senator Nevers for purposes of tobacco regulation enforcement. All unexpended and and adopted by the Senate on June 5, 2015, be rejected. unencumbered monies in the fund shall be invested by the state treasurer in the same manner as monies in the state general fund, and 3. That the set of Floor Amendments proposed by Senator all earnings on investment of the fund shall be deposited into the Donahue and adopted by the Senate on June 5, 2015, be fund." rejected. AMENDMENT NO. 7 4. That Floor Amendment No. 1 proposed by Senator Morrell and adopted by the Senate on June 5, 2015, be rejected. On page 2, between lines 25 and 26, insert the following: 5. That the Engrossed bill be amended as follows: "§842. Definitions AMENDMENT NO. 1 As used in this Chapter, the following terms have the meaning ascribed to them in this Section, unless the context clearly indicates On page 1, at the beginning of line 2, after "To" and before the otherwise: comma "," delete "enact R.S. 47:841(B)(6) and 841.2" and insert the following: * * * "amend and reenact R.S. 47:841(introductory paragraph) and (F) and (20) "Vapor products" shall mean any noncombustible product 842(20), (21), and (22) and to enact R.S. 47:841(B)(6) and (G), containing nicotine or other substances that employ a heating 841.2, and 842(23)" element, power source, electronic circuit, or other electronic, chemical or mechanical means, regardless of shape or size, used to AMENDMENT NO. 2 produce vapor from nicotine in a solution or other form. "Vapor products" include any electronic cigarette, electronic cigar, electronic On page 1, line 9, after "Section 1." delete the remainder of the line cigarillo, electronic pipe, or similar product or device and any vapor an insert the following: cartridge or other container of nicotine in a solution or other form that is intended to be used with or in an electronic cigarette, "R.S. 47:841(introductory paragraph) and (F) and 842(20), (21), and electronic cigar, electronic cigarillo, electronic pipe, or similar (22) are hereby amended and reenacted and R.S. 47:841(B)(6) and product or device. (G), 841.2, and 842(23) are hereby enacted to read as follows:" (20) (21) "Vending machine" means any receptacle used to AMENDMENT NO. 3 store taxable articles which vend such articles automatically. On age 1, line 12, after "cigarettes," and before "smoking" delete (21) (22) "Vending machine operator" means any person who "and" controls the use of one or more vending machines as to the supply of cigarettes or any tobacco products in the machine or the receipts from AMENDMENT NO. 4 cigarettes vended through such machines. On page 1, line 12, after "tobacco," and before "as" insert "and vapor (22) (23) "Wholesale dealers" are those dealers whose principal products and electronic cigarettes" business is that of a wholesaler, and who sells cigarettes, cigars, and smoking tobacco to retail dealers for purpose of resale; and who is a AMENDMENT NO. 5 bona fide wholesaler and fifty percent of whose total tobacco sales are to retail stores other than their own or their subsidiaries within On page 1, line 21, after "tax of" and before "of one cent" delete "one Louisiana. Wholesale dealer shall include any person in the state and twelve-twentieths" and insert "two and ten-twentieths" who acquires cigarettes solely for the purpose of resale in vending machines, provided such person services fifty or more cigarette AMENDMENT NO. 6 vending machines on selling locations in Louisiana other than their own. Wholesale dealers shall include those dealers engaged in On page 1, after line 22, insert the following: receiving bulk smoking tobacco for purposes of blending and including those Louisiana dealers who were affixing cigarette and "F. Vapor products and electronic cigarettes. Upon vapor tobacco stamps as of January 1, 1974." products and electronic cigarettes, a tax of five cents per milliliter of consumable nicotine liquid solution or other material containing Respectfully submitted, nicotine that is depleted as a vapor product is used. Representative Harold L. Ritchie F.(1) (G)(1) The Tobacco Regulation Enforcement Fund, Representative Lance Harris hereinafter referred to as the "fund", is hereby established in the state Senator Robert Adley treasury as a special fund to provide support for enforcement Senator Jack Donahue activities of the office of alcohol and tobacco control. The source of monies for the fund shall be a portion of the avails of the state tax on Rep. Ritchie moved to adopt the Conference Committee Report. cigarettes as provided herein. ROLL CALL (2) After compliance with the requirements of Article VII, Section 9(B) of the Constitution of Louisiana relative to the Bond The roll was called with the following result: Security and Redemption Fund, and after a sufficient amount is YEAS allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within Mr. Speaker Foil Lorusso any fiscal year, the state treasurer shall annually deposit into the fund Abramson Franklin Mack an amount equal to the avails of one-quarter of one-twentieth of one Adams Gaines Miller cent per cigarette from the tax on cigarettes imposed pursuant to this Anders Garofalo Moreno Section. Monies in the fund shall be subject to appropriation by the Arnold Gisclair Morris, Jay legislature and then only to the office of alcohol and tobacco control Badon Guillory Norton

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Barras Hall Ortego Ladies and Gentlemen: Barrow Harris Ourso Berthelot Harrison Ponti We, the conferees appointed to confer over the disagreement Billiot Hill Price between the two houses concerning House Bill No. 805 by Bishop, S. Hoffmann Pugh Representative Adams recommend the following concerning the Bishop, W. Honore Reynolds Reengrossed bill: Bouie Hunter Ritchie 1. That Amendment Nos. 1, 2, and 3 of the set of Floor Broadwater Huval Schexnayder Amendments proposed by Senator Morrell and adopted by the Burns, H. Ivey Shadoin Senate on June 6, 2015, be rejected. Burns, T. Jackson Smith Burrell James St. Germain 2. That Amendment No. 4 of the set of Floor Amendments Carmody Jefferson Stokes proposed by Senator Morrell and adopted by the Senate on June Carter Johnson M. Talbot 6, 2015, be adopted. Chaney Jones Thibaut Connick Lambert Thierry 3. That Amendment No. 1 of the Floor Amendments proposed by Cox Landry, T. Williams, A. Senator Allain and adopted by the Senate on June 6, 2015, be Danahay LeBas Willmott adopted. Edwards Leger Woodruff Fannin Leopold 3. That Amendment No. 1 of the Floor Amendments proposed by Total - 74 Senator Riser and adopted by the Senate on June 6, 2015, be NAYS rejected. Armes Hodges Pierre 4. That Amendment No. 1 of the Floor Amendments proposed by Brown Hollis Pope Senator Adley and adopted by the Senate on June 6, 2015, be Burford Howard Pylant rejected. Cromer Johnson R. Richard Dove Landry, N. Robideaux 5. That the Reengrossed bill be amended as follows: Geymann Lopinto Schroder Havard Miguez Seabaugh AMENDMENT NO. 1 Hazel Montoucet Simon Henry Morris, Jim Whitney On page 1, line 2, after "and (B)" and before the comma "," insert Hensgens Pearson Williams, P. "and 6015(B)(1) and (2) and (D) and to enact R.S. 47:6015(K)" Total - 30 ABSENT AMENDMENT NO. 2 Guinn On page 1, line 4, after "gas;" and before "to provide" insert "to Total - 1 provide with respect to the research and development tax credit;" The Conference Committee Report, having received a two- thirds vote of the elected members, was adopted. AMENDMENT NO. 3 On page 1, line 8, after "and (B)" delete the remainder of the line and Consent to Correct a Vote Record insert the following: Rep. Brown requested the House consent to correct his vote on the adoption of the Conference Committee Report to House Bill No. "and 6015(B)(1) and (2) and (D) are hereby amended and reenacted 119 from yea to nay, which consent was unanimously granted. and R.S. 47:6015(K) is hereby enacted to read as" Conference Committee Appointment AMENDMENT NO. 4 The Speaker appointed the following conferees on the part of On page 2, delete lines 3 through 5 in their entirety and insert the the House to confer with a like committee from the Senate on the following: disagreement to Senate Bill No. 93: Reps. Broadwater vice Talbot. "The secretary shall make such a refund to the taxpayer in the HOUSE BILL NO. 805— amount to which he is entitled from the current collections of the BY REPRESENTATIVE ADAMS taxes collected pursuant to Chapter 1 and Chapter 5 of such Subtitle AN ACT II." To amend and reenact R.S. 47:6006(A) and (B), relative to income and corporation franchise tax credits; to provide with respect to the tax credit for ad valorem taxes paid on inventory and certain AMENDMENT NO. 5 natural gas; to provide with respect to authorization for issuance of refunds for tax credits which exceed taxpayer tax liability; to On page 2, at the beginning of line 12, delete "Section 2. The" and provide for certain limitations; to provide for effectiveness; and insert "Section 2.(A) Except as provided for in Subsection (B) of this to provide for related matters. Section, the" Read by title. AMENDMENT NO. 6 CONFERENCE COMMITTEE REPORT On page 2, after line 13, insert the following: June 11, 2015 "(B) The provisions of this Act shall not apply to an amended return filed on or after July 1, 2015, provided that these credits were To the Honorable Speaker and Members of the House of properly claimed on an original return filed prior to July 1, 2015." Representatives and the Honorable President and Members of the Senate.

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AMENDMENT NO. 7 Geymann Jones Richard Guinn Lambert Schroder In Amendment No. 1 of the Floor Amendments proposed by Senator Harrison Landry, N. Seabaugh Allain and adopted by the Senate on June 6, 2015, on page 1, delete Hazel Lopinto Simon line 13 in its entirety and insert the following: Henry Miguez Whitney Hensgens Miller Williams, P. "seventy-five percent of the excess credit, and the remaining twenty- Hodges Morris, Jim Willmott five percent of" Total - 30 AMENDMENT NO. 8 ABSENT In Amendment No. 4 of the set of Floor Amendments proposed by Abramson Ivey LeBas Senator Morrell and adopted by the Senate on June 6, 2015, on page Danahay Jackson Stokes 1, between lines 23 and 24, insert the following: Total - 6 "D. A taxpayer who receives a federal Small Business The Conference Committee Report was adopted. Innovation Research Grant as created by the Small Business Innovation Development Act of 1982 (P.L. 97-219), reauthorized by the Small Business Research and Development Enhancement Act Acting Speaker Lopinto in the Chair (P.L. 102-564), and reauthorized again by the Small Business Reauthorization Act of 2000 (P.L. 106-554), shall be allowed a Acting Speaker Arnold in the Chair refundable tax credit in an amount equal to forty percent of the award received during the tax year. Speaker Kleckley in the Chair * * *" Message from the Senate Respectfully submitted, ADOPTION OF CONFERENCE COMMITTEE REPORT Representative Bryan Adams Representative Joel C. Robideaux June 11, 2015 Representative Chuck Kleckley Senator Jack Donahue To the Honorable Speaker and Members of the House of Senator R.L. Bret Allain, II Representatives: Senator Robert Adley I am directed to inform your honorable body that the Senate has Rep. Adams moved to adopt the Conference Committee Report. adopted the report of the Conference Committee on the disagreement to House Bill No. 119. ROLL CALL Respectfully submitted, The roll was called with the following result: GLENN A. KOEPP YEAS Secretary of the Senate Mr. Speaker Dove Mack Adams Edwards Montoucet Message from the Senate Anders Fannin Moreno Armes Foil Morris, Jay ADOPTION OF Arnold Franklin Norton CONFERENCE COMMITTEE REPORT Badon Gaines Ourso Barrow Gisclair Pierre June 11, 2015 Berthelot Guillory Ponti Billiot Hall Price To the Honorable Speaker and Members of the House of Bishop, S. Harris Pugh Representatives: Bishop, W. Havard Pylant Bouie Hill Reynolds I am directed to inform your honorable body that the Senate has Broadwater Hoffmann Ritchie adopted the report of the Conference Committee on the disagreement Brown Hollis Robideaux to House Bill No. 376. Burns, H. Honore Schexnayder Burns, T. Howard Shadoin Respectfully submitted, Burrell Hunter Smith Carmody James St. Germain GLENN A. KOEPP Carter Jefferson Talbot Secretary of the Senate Chaney Landry, T. Thibaut Connick Leger Thierry Message from the Senate Cox Leopold Williams, A. Cromer Lorusso Woodruff ADOPTION OF Total - 69 CONFERENCE COMMITTEE REPORT NAYS June 11, 2015 Barras Huval Ortego Burford Johnson M. Pearson To the Honorable Speaker and Members of the House of Garofalo Johnson R. Pope Representatives:

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I am directed to inform your honorable body that the Senate has We, the conferees appointed to confer over the disagreement adopted the report of the Conference Committee on the disagreement between the two houses concerning Senate Bill No. 93 by Senator to House Bill No. 805. Adley recommend the following concerning the Reengrossed bill:

Respectfully submitted, 1. That House Committee Amendment Nos 1 through 3, proposed by the House Committee on Ways and Means and adopted by GLENN A. KOEPP the House of Representatives on May 28, be adopted. Secretary of the Senate 2. That House Committee Amendment No. 4, proposed by the Message from the Senate House Committee on Ways and Means and adopted by the House of Representatives on May 28, 2015, be rejected. RECONSIDERATION OF CONFERENCE COMMITTEE REPORT 3. That House Floor Amendment, proposed by Representative Barrow and adopted by the House of Representatives on June 8, June 11, 2015 2015, be adopted. To the Honorable Speaker and Members of the House of 4. That House Floor Amendment Nos. 1 through 4, proposed by Representatives: Representative Leger and adopted by the House of Representatives on June 8, 2015, be rejected. I am directed to inform your honorable body that the Senate has reconsidered the report of the Conference Committee on the 5. That the following amendments to the Reengrossed bill be disagreement to Senate Bill No. 250, and recommitted the bill back adopted: to the Conference Committee. AMENDMENT NO. 1 Respectfully submitted, On page 1, line 2, after "(D)(1)" insert "and to enact R.S. 47:6039" GLENN A. KOEPP Secretary of the Senate AMENDMENT NO. 2 HOUSE BILL NO. 769— On page 1, line 3, after "fees;" insert: BY REPRESENTATIVE BURRELL AN ACT "to grant a transferable SAVE credit for each student enrolling at a To enact Chapter 13-N of Title 33 of the Louisiana Revised Statutes public institution of higher education; to provide for the Student of 1950, to be comprised of R.S. 33:4720.301, to create the Assessment for a Valuable Education (SAVE) Credit Program and Shreveport Implementation and Redevelopment Authority; to for determination of and limitation on the amount of credit granted, provide for the formation of a program or programs in the city and distribution of certain funds;" of Shreveport for the use of appropriate private and public resources to eliminate and prevent the development or spread of AMENDMENT NO. 3 slum, blighted, and distressed areas; to allow the rehabilitation, clearance, and redevelopment of slum, blighted, and distressed On page 1, line 6, after "reenacted" insert "and R.S. 47:6039 is areas; to provide for the expeditious conversion of blighted or hereby enacted" underused property into habitable residential dwellings in the city of Shreveport; to define the duties, liabilities, authority, and AMENDMENT NO. 4 functions of the redevelopment authority; to authorize public bodies to furnish funds, services, facilities, and property in aid On page 2, between lines 2 and 3, insert: of redevelopment projects; and to provide for related matters. "§6039. Student Assessment for a Valuable Education (SAVE) credit Read by title. program Motion A. The Program. (1) The Board of Regents shall implement a Student Assessment for a Valuable Education (SAVE) Credit On motion of Rep. Burrell, the bill was returned to the calendar. Program for each student enrolling at a public institution of higher education. Each student assessed shall be granted a SAVE credit SENATE BILL NO. 93— provided for in this Section against individual income, sales and use, BY SENATOR ADLEY gasoline, and special fuels taxes equal to the individual amount of a AN ACT SAVE assessment. The amount of each credit shall not exceed the To amend and reenact R.S. 47:297(D)(1), relative to tax credits; to average household tax liability in Louisiana for the total of the prohibit an education credit for those taking a certain deduction following: individual income, sales and use, gasoline, and special for tuition and fees; and to provide for related matters. fuels taxes as determined and published by the Department of Revenue no later than June thirtieth of each fiscal year. The Read by title. aggregate amount of SAVE credits granted in any fiscal year shall not exceed three hundred fifty million dollars. CONFERENCE COMMITTEE REPORT (2) The SAVE credit shall be a transferable, nonrefundable June 11, 2015 credit against the liability as provided by Paragraph (1) of this Subsection of a student, or his parent or legal guardian, which shall be transferred to the Board of Regents and used solely as provided To the Honorable President and Members of the Senate and to the for in Subsection C of this Section, for each student enrolled in a Honorable Speaker and Members of the House of Representatives. public institution of higher education on and after July 1, 2015. The procedure for implementing such credit shall be referred to as the Ladies and Gentlemen: SAVE Credit Program.

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B. Eligibility determination requirements, reporting of eligible Suspension of the Rules students and transfer and use of funds. (1) The Department of Revenue shall distribute student eligibility determination criteria to On motion of Rep. Ponti, the rules were suspended to limit the the Board of Regents to be used for requesting the credit for student author or proponent handling the legislative instrument to ten assessments. Student eligibility shall be based on the liability for minutes for opening remarks and all subsequent speakers on the individual income tax, sales and use taxes, gasoline, and special fuels instrument to five minutes. taxes paid to the state of Louisiana by all of the students and their parents or legal guardians in the prior year as determined by the Motion Department of Revenue as provided for in Paragraph (1) of Subsection A of this Section. Rep. Seabaugh moved the previous question be ordered on the entire subject matter. (2) No later than June thirtieth of each fiscal year, the Board of Regents shall certify to the Department of Revenue the total Rep. James objected. headcount enrollment at public institutions of higher education in the previous fall. The Department of Revenue shall determine the total By a vote of 53 yeas and 43 nays, the House agreed to order the amount of the credit based on the allowable appropriation, previous question on the entire subject matter. headcount, and the provisions in this Section and shall provide to the treasurer from the current collections of taxes an amount of funds ROLL CALL equal to such determination. Upon notification from the Department The roll was called with the following result: of Revenue and receipt of the funds, after compliance with the requirements of Article VII, Section 9(B) of the Constitution of YEAS Louisiana relative to the Bond Security and Redemption Fund, the treasurer is authorized and directed to deposit or transfer such funds Mr. Speaker Fannin Mack into the Higher Education Initiatives Fund pursuant to R.S. Adams Foil Miguez 17:3129.6. The secretary of the Department of Revenue and the Anders Garofalo Miller treasurer shall report immediately such action to the commissioner Arnold Guinn Norton of administration and the Joint Legislative Committee on the Budget. Barras Harris Ourso Berthelot Hazel Pearson (3) In no event shall the credit or assessment exceed the amount Billiot Hensgens Ponti appropriated by the legislature from the Higher Education Initiatives Bishop, S. Hill Pope Fund each fiscal year. For Fiscal Year 2015-2016, the total Broadwater Hodges Pugh allowable amount available for transfer shall be designated in the Brown Hoffmann Richard supplementary section of Schedule 19-671 Board of Regents in the Burford Hollis Schexnayder Act that originated as HB1 of the 2015 Regular Session of the Burns, H. Honore Schroder Legislature of Louisiana. For Fiscal Year 2016-2017 and thereafter, Burns, T. Howard Seabaugh the total allowable amount available for transfer shall be determined Burrell Huval Shadoin by the legislature. Carmody Ivey Simon Carter Jefferson Stokes C. Allocation of SAVE program credits. The Board of Regents Chaney Johnson M. Talbot shall distribute all funds appropriated from the Higher Education Connick Leopold Whitney Initiatives Fund derived from the SAVE Credit Program pursuant to Danahay Lopinto Willmott its formula for the equitable distribution of funds to public Dove Lorusso institutions of higher education. Total - 59 D. No student or student's parent or legal guardian shall be NAYS required to pay an assessment that is not offset by a SAVE credit Abramson Havard Morris, Jim pursuant to this Section. Armes Henry Ortego E. The requirements of R.S. 47:1524 shall not be applicable to Badon Hunter Pierre the credits provided for in this Section. Barrow Jackson Price Bishop, W. James Pylant F. The provisions of this Section shall be null, void, and of no Bouie Johnson R. Reynolds effect on and after July 1, 2020." Cox Jones Ritchie Edwards Lambert Robideaux Respectfully submitted, Franklin Landry, N. Smith Gaines Landry, T. Thibaut Senator Robert Adley Geymann LeBas Thierry Senator Jack Donahue Gisclair Leger Williams, A. Senator Conrad Appel Guillory Montoucet Williams, P. Representative Lance Harris Hall Moreno Woodruff Representative Chris Broadwater Harrison Morris, Jay Total - 44 Rep. Broadwater moved to adopt the Conference Committee ABSENT Report. Cromer St. Germain Point of Order Total - 2 Rep. Edwards asked for a ruling from the Chair as to what The Conference Committee Report was adopted. number of votes is required to pass the bill. Suspension of the Rules Ruling of the Chair Rep. Ivey moved to suspend the rules in order to consider the The Chair ruled the bill required a majority of the members following conference committee report which contains subject matter present and voting to pass the bill. not confined to the disagreement between the two houses.

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Rep. Jones objected. imposed for the willful intent to defraud this state or willful intent to disregard the tax laws of this state." By a vote of 84 yeas and 11 nays, the House agreed to suspend the rules. Respectfully submitted, Representative Barry Ivey HOUSE BILL NO. 721— Representative Joel C. Robideaux BY REPRESENTATIVE IVEY AN ACT Representative Julie Stokes To amend and reenact R.S. 47:114(F)(3), 295(C), 309(B), Senator Neil Riser 1602(A)(2)(a) and (3)(a), 1603(A)(2) and (3), and 1604.1 and to Senator Robert Adley enact R.S. 47:1508(B)(37), relative to the penalties; to provide Senator Daniel R. Martiny for certain civil penalties; to provide for the waiver of penalties; to authorize the disclosure of certain information by the Speaker Pro Tempore Leger in the Chair Department of Revenue; to provide for effectiveness; and to provide for related matters. Rep. Ivey moved to adopt the Conference Committee Report. ROLL CALL Read by title. The roll was called with the following result: CONFERENCE COMMITTEE REPORT YEAS June 11, 2015 Abramson Edwards Miguez Adams Fannin Miller To the Honorable Speaker and Members of the House of Anders Foil Moreno Representatives and the Honorable President and Members of the Arnold Franklin Morris, Jay Senate. Badon Garofalo Ourso Barras Guillory Pearson Ladies and Gentlemen: Barrow Harrison Pierre Berthelot Hazel Ponti We, the conferees appointed to confer over the disagreement Billiot Henry Pugh between the two houses concerning House Bill No. 721 by Bishop, S. Hodges Reynolds Representative Ivey recommend the following concerning the Bishop, W. Hoffmann Ritchie Reengrossed bill: Bouie Hollis Robideaux Broadwater Howard Schexnayder 1. That the set of Senate Committee Amendments proposed by the Brown Huval Schroder Senate Committee on Revenue and Fiscal Affairs and adopted Burford Ivey Seabaugh by the Senate on June 5, 2015, be adopted. Burns, H. Jackson Shadoin Burns, T. Jefferson St. Germain 2. That the Reengrossed bill be amended as follows: Burrell Johnson M. Stokes Carmody Lambert Talbot AMENDMENT NO. 1 Carter Landry, N. Thibaut On page 3, line 13, after "to the" and before "of the" delete Chaney Landry, T. Thierry "publication" and insert "submission" Connick Leger Williams, A. Cox Leopold Williams, P. AMENDMENT NO. 2 Cromer Lopinto Willmott Danahay Lorusso Woodruff On page 3, line 14, after "penalty" and before the period "." delete "in Dove Mack the department's annual report" and insert "to the House Ways and Total - 77 Means and the Senate Revenue and Fiscal Affairs Committees" NAYS AMENDMENT NO. 3 Armes James Price Geymann Johnson R. Pylant On page 6, line 4, after "willful" and before "the tax" delete Gisclair Jones Richard "disregard for" and insert "intent to disregard" Guinn LeBas Simon Hall Montoucet Smith AMENDMENT NO. 4 Havard Norton Whitney Hill Ortego On page 6, line 12, after "willful" and before "the tax" delete Hunter Pope "disregard for" and insert "intent to disregard" Total - 22 ABSENT AMENDMENT NO. 5 Mr. Speaker Harris Honore On page 6, delete lines 22 through 26 in their entirety and insert the Gaines Hensgens Morris, Jim following: Total - 6 "(2) "Willful" means voluntarily and intentionally acting in violation of the tax laws of this state. The secretary shall use this The Conference Committee Report, having received a two- definition of "willful" when determining whether a penalty shall be thirds vote of the elected members, was adopted.

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HOUSE BILL NO. 735— 3. That Legislative Bureau Amendment Nos. 1 through 9, BY REPRESENTATIVE STOKES proposed by the Legislative Bureau and adopted by the House AN ACT of Representatives on June 4, 2010 be adopted. To amend and reenact R.S. 47:164(D) and 6007(B)(8) and (D)(5), relative to individual income tax; to provide with respect to the 4. That House Floor Amendments Nos. 1 through 14, proposed by motion picture investor tax credit; to provide for employee Representative Robideaux and adopted by the House of compensation eligible as a production expense for purposes of Representatives on June 4, 2010, be adopted. the tax credit; to require withholding for purposes of individual income tax; to authorize the imposition of a fee by the 5. That the following amendments to the Reengrossed bill be Department of Revenue for purposes of administration of adopted: reporting related thereto; to authorize the exchange of certain specific information between the Department of Revenue and AMENDMENT NO. 1 the Department of Economic Development; to require the reporting of certain payments and other information; to provide On page 6, delete lines 23 through 29, and on page 7, delete lines 1 for applicability; to provide for effectiveness; and to provide for through 3, and insert: related matters. "(c)(i) In order to protect the integrity of the motion picture Read by title. investor tax credit program by ensuring that tax credits are certified only for eligible expenditures and to provide for uniformity in Motion expenditure verification reporting, the department shall directly engage and assign an independent certified public accountant, On motion of Rep. Stokes, the bill was returned to the calendar. hereinafter referred to as "CPA", to prepare, for the department, the required production expenditure verification report on a tax credit Suspension of the Rules applicant's cost report of expenditures or claims. The applicant shall be responsible for and assessed any production expenditure On motion of Rep. Robideaux, the rules were suspended in verification report fee which may be required by law, including any order to consider the following conference committee report which up-front deposit of the fee. For purposes of the report, the applicant contains subject matter not confined to the disagreement between the shall make all records related to the tax credit application available two houses. to the CPA." SENATE BILL NO. 100— AMENDMENT NO. 2 BY SENATOR MORRELL AND REPRESENTATIVE TALBOT AN ACT On page 11, delete lines 27 through 29, and on page 12, delete lines To amend and reenact R.S. 47:6007(B)(9), (10), and (11) and 1 and 2, and insert the following: (D)(2)(c) and (d) and (9), and to enact R.S. 36:104.1 and R.S. 47:6007(B)(17), (18), (19), and (20), (C)(1)(e), and (D)(2)(f) "Section 4. This Act shall become effective on January 1, 2016, and (g), relative to motion picture investor tax credits; to if and when the commissioner of administration and the Legislative regulate and limit production expenditures between related Auditor provide written notice to the President of the Senate, the parties; to subject related party transactions to review by the Speaker of the House of Representatives, and the Louisiana State office of the state inspector general; to require certain sworn Law Institute that they have determined that an Act or Acts were affidavits and provide for criminal penalties; to provide for the enacted in the 2015 Regular Session of the Legislature sufficient to powers and duties of the Department of Economic offset any tax increases provided for in the Acts of such Session over Development; to require an independent verification of a five-year period." expenditures for certification of such tax credits; and to provide for related matters. Respectfully submitted, Read by title. Senator Jean-Paul Morrell Senator Jack Donahue CONFERENCE COMMITTEE REPORT Senator Robert Adley Representative Julie Stokes June 10, 2015 Representative Joel C. Robideaux Representative Walt Leger III To the Honorable President and Members of the Senate and to the Rep. Robideaux moved to adopt the Conference Committee Honorable Speaker and Members of the House of Representatives. Report. Ladies and Gentlemen: ROLL CALL We, the conferees appointed to confer over the disagreement The roll was called with the following result: between the two houses concerning Senate Bill No. 100 by Senator Morrell recommend the following concerning the Reengrossed bill: YEAS

1. That House Committee Amendment Nos. 1 through 13 and 15 Adams Guillory Moreno through 27, proposed by the House Committee on Ways and Anders Guinn Morris, Jay Means and adopted by the House of Representatives on June 4, Armes Hall Morris, Jim 2010 be adopted. Arnold Harrison Norton Badon Havard Ortego Barras Hazel Ourso 2. That House Amendment No. 14, proposed by the House Barrow Henry Pearson Committee on Ways and Means and adopted by the House of Berthelot Hensgens Pierre Representatives on June 4, 2010 be rejected. Billiot Hill Ponti

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Bishop, S. Hodges Pope 2. That House Committee Amendment No. 5, proposed by the Bishop, W. Hoffmann Price House Committee on Ways and Means and adopted by the Bouie Hollis Pugh House of Representatives on May 28, 2015, be rejected. Broadwater Howard Pylant Brown Hunter Reynolds 3. That the following amendments to the Engrossed bill be Burford Huval Richard adopted: Burns, H. Ivey Ritchie Burns, T. Jackson Robideaux AMENDMENT NO. 1 Burrell James Schexnayder Carmody Jefferson Schroder On page 2, line 13, change "fifty" to "forty" Carter Johnson M. Shadoin Chaney Johnson R. Simon AMENDMENT NO. 2 Connick Lambert Smith Cox Landry, N. St. Germain On page 2, delete lines 24 and 25, and insert the following: Cromer Landry, T. Stokes Danahay LeBas Talbot "July 1, 2015. Dove Leger Thibaut Edwards Leopold Thierry Section 3. This Act shall become effective on July 1, 2015, if Fannin Lopinto Whitney and when the commissioner of administration and the Legislative Foil Lorusso Williams, A. Auditor provide written notice to the President of the Senate, the Franklin Mack Williams, P. Speaker of the House of Representatives, and the Louisiana State Garofalo Miguez Willmott Law Institute that they have determined that an Act or Acts were Geymann Miller Woodruff enacted in the 2015 Regular Session of the Legislature sufficient to Gisclair Montoucet offset any tax increases provided for in the Acts of such Session over Total - 98 a five year period." NAYS Respectfully submitted, Seabaugh Total - 1 Senator Jean-Paul J. Morrell ABSENT Senator Jack Donahue Senator Robert Adley Mr. Speaker Gaines Honore Representative Julie Stokes Abramson Harris Jones Representative Joel C. Robideaux Total - 6 Representative Walt Leger III The Conference Committee Report was adopted. Rep. Robideaux moved to adopt the Conference Committee Report. Suspension of the Rules ROLL CALL On motion of Rep. Robideaux, the rules were suspended in order to consider the following conference committee report which The roll was called with the following result: contains subject matter not confined to the disagreement between the two houses. YEAS SENATE BILL NO. 102— Adams Guinn Montoucet BY SENATOR MORRELL AND REPRESENTATIVE TALBOT Anders Hall Moreno AN ACT Armes Harris Morris, Jay To amend and reenact R.S. 47:6007(B)(10) and to enact R.S. Arnold Harrison Morris, Jim 47:6007(B)(17), relative to motion picture investor tax credits; Badon Havard Norton to limit certification for credits if certain expenditures exceed a Barras Hazel Ortego certain percentage of production expenditures; and to provide Barrow Henry Ourso for related matters. Berthelot Hill Pearson Billiot Hodges Pierre Read by title. Bishop, S. Hoffmann Ponti Bishop, W. Hollis Pope CONFERENCE COMMITTEE REPORT Bouie Honore Price Broadwater Howard Pugh June 11, 2015 Brown Hunter Pylant Burford Huval Reynolds To the Honorable President and Members of the Senate and to the Burns, H. Ivey Ritchie Honorable Speaker and Members of the House of Representatives. Burns, T. Jackson Robideaux Burrell James Schexnayder Ladies and Gentlemen: Carmody Jefferson Schroder Carter Johnson M. Seabaugh We, the conferees appointed to confer over the disagreement Chaney Johnson R. Shadoin between the two houses concerning Senate Bill No. 102 by Senator Connick Jones Smith Morrell recommend the following concerning the Engrossed bill: Cox Lambert St. Germain Cromer Landry, N. Stokes 1. That House Committee Amendment Nos. 1 through 4, proposed Edwards LeBas Talbot by the House Committee on Ways and Means and adopted by Fannin Leger Thibaut the House of Representatives on May 28, 2015, be adopted. Foil Leopold Thierry Franklin Lopinto Whitney Gaines Lorusso Williams, A.

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Geymann Mack Williams, P. AMENDMENT NO. 3 Gisclair Miguez Willmott Guillory Miller Woodruff On page 2, delete line 20, and insert the following: Total - 96 NAYS "Section 3. This Act shall become effective on January 1, 2016, if the commissioner of administration and the Legislative Auditor Total - 0 provide written notice to the President of the Senate, the Speaker of ABSENT the House of Representatives, and the Louisiana State Law Institute that they have determined that an Act or Acts were enacted in the Mr. Speaker Dove Landry, T. 2015 Regular Session of the Legislature sufficient to offset any tax Abramson Garofalo Richard increases provided for in the Acts of such Session over a five-year Danahay Hensgens Simon period." Total - 9 Respectfully submitted, The Conference Committee Report was adopted. Senator Jean-Paul J. Morrell Senator Jack Donahue Suspension of the Rules Senator Robert Adley On motion of Rep. Robideaux, the rules were suspended in Representative Joel C. Robideaux order to consider the following conference committee report which Representative Walt Leger III contains subject matter not confined to the disagreement between the Representative Julie Stokes two houses. Rep. Robideaux moved to adopt the Conference Committee SENATE BILL NO. 103— Report. BY SENATOR MORRELL AND REPRESENTATIVE TALBOT AN ACT ROLL CALL To amend and reenact R.S. 47:6007(B)(10), relative to motion picture investor tax credits; to prohibit the eligibility of certain The roll was called with the following result: expenditures for the credit; and to provide for related matters. YEAS Read by title. Adams Guillory Montoucet CONFERENCE COMMITTEE REPORT Anders Hall Moreno Armes Harris Morris, Jay June 11, 2015 Arnold Harrison Morris, Jim Badon Havard Norton To the Honorable President and Members of the Senate and to the Barrow Hazel Ortego Honorable Speaker and Members of the House of Representatives. Berthelot Hensgens Ourso Billiot Hill Pearson Ladies and Gentlemen: Bishop, S. Hodges Pierre Bishop, W. Hoffmann Ponti We, the conferees appointed to confer over the disagreement Bouie Hollis Pope between the two houses concerning Senate Bill No. 103 by Senator Broadwater Honore Price Morrell recommend the following concerning the Engrossed bill: Brown Howard Pugh Burford Hunter Pylant 1. That House Committee Amendments, proposed by the House Burns, H. Huval Reynolds Committee on Ways and Means and adopted by the House of Burns, T. Ivey Ritchie Representatives on May 28, 2015, be adopted. Burrell Jackson Robideaux Carmody James Schexnayder 2. That House Legislative Bureau Amendments, proposed by the Carter Jefferson Schroder Legislative Bureau and adopted by the House of Representatives Chaney Johnson M. Seabaugh on May 28, 2015, be adopted. Connick Johnson R. Shadoin Cox Jones Simon 3. That House Floor Amendments, proposed by Representative Cromer Lambert Smith Abramson and adopted by the House of Representatives on June Danahay Landry, N. St. Germain 4, 2015, be adopted. Dove Landry, T. Stokes Edwards LeBas Talbot 4. That House Floor Amendments, proposed by Representative Fannin Leger Thibaut Barrow and adopted by the House of Representatives on June 4, Foil Leopold Thierry 2015, be adopted. Franklin Lopinto Whitney Gaines Lorusso Williams, A. 5. That the following amendments to the Engrossed bill be Garofalo Mack Williams, P. adopted: Geymann Miguez Willmott Gisclair Miller Woodruff AMENDMENT NO. 1 Total - 99 NAYS On page 2, line 9, after "for" insert "(i)", after "fees," insert "(ii)", after "premiums," insert "(iii)" and after "fees," insert "(iv)" Total - 0 ABSENT AMENDMENT NO. 2 Mr. Speaker Barras Henry On page 2, line 10, after "or" insert (v)" and after "nature" insert a Abramson Guinn Richard comma "," Total - 6

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The Conference Committee Report was adopted. AMENDMENT NO. 2 HOUSE CONCURRENT RESOLUTION NO. 8— On page 2, delete lines 3 through 29 and on page 3, delete lines 1 BY REPRESENTATIVE MONTOUCET through 3 and insert the following: A CONCURRENT RESOLUTION To suspend until sixty days after final adjournment of the 2016 "(i) Election section one shall consist of precincts: 1-1A, 1-1B, Regular Session of the Legislature of Louisiana the exemption 1-3A, 1-3B, 1-4, 1-5, 1-6, 1-8, 1-11, 1-13A, 1-13B, 1-16, 1-17, 1-18, for business utilities as to the tax levied pursuant to R.S. 47:331 1-19, 1-20, 1-21, 1-22, 1-23, 1-24, 1-25, 1-26, 1-27, 1-28, 1-29, 1- for sales of steam, water, electric power or energy, and natural 31A, 1-31B, 1-38A, 1-38B, 1-45, 1-46A, 1-46B, 1-46C, 1-46D, 1- gas, including but not limited to the exemption in R.S. 50A, 1-50B, 1-51A, 1-51B, 1-58A, 1-58B, 1-61, 1-67, 1-68, 1-84A, 47:305(D)(1)(b), (c), (d), and (g), and any other exemptions 1-84B, 1-85A, 1-85B, 1-86A, 1-86B, 1-91, 1-92A, 1-92B, 1-93, 1- provided in those portions of Chapter 2 of Subtitle II of Title 47 94A, 1-94B, 1-95A, 1-95B, 1-96A and 1-96B. the following of the Louisiana Revised Statutes of 1950, that provide for precincts and parts of precincts contained within the corporate limits exemptions for business utilities from the taxes imposed therein. of the city of Baton Rouge: 1-1, 1-2, 1-3, 1-4, 1-5, 1-6, 1-8, 1-10, 1- 13, 1-14, 1-15, 1-16, 1-17 (part), 1-18, 1-19, 1-21, 1-22, 1-23 (part), Read by title. 1-24, 1-25, 1-26, 1-27, 1-28, 1-29, 1-30, 1-31, 1-32, 1-36, 1-38, 1-45, 1-46, 1-50, 1-51, 1-58, 1-61, 1-62, 1-63, 1-67, 1-68, 1-77 (part), 1-78, Motion 1-82, 1-84 (part), 1-85 (part), 1-86, 1-91, 1-92, 1-93, 1-94, 1-95 On motion of Rep. Montoucet, the resolution was returned to the (part), 1-100 (part), 1-101 (part), 1-102 (part), 1-104, 2-1 (part), 2-9 calendar. (part), 2-11 (part), 2-22 (part), 2-24 (part), 2-25 (part), 3-5 (part), 3- 20 (part), and 3-50 (part). Motion (ii) Election section two shall consist of precincts Election section two shall consist of precincts: 1-7, 1-10, 1-14A, 1-14B, 1- Rep. Alfred Williams moved to discharge the Committee on 15A, 1-15B, 1-30, 1-32, 1-33, 1-34A, 1-34B, 1-35, 1-36A, 1-36B, 1- Conference from further consideration of House Bill No. 76, which 36C, 1-36D, 1-37, 1-39, 1-40, 1-41, 1-42, 1-43, 1-44, 1-48A, 1-48B, motion was agreed to. 1-49A, 1-49B, 1-52A, 1-52B, 1-53A, 1-53B, 1-53C, 1-53D, 1-54A, 1-54B, 1-55A, 1-55B, 1-56A, 1-56B, 1-57, 1-59, 1-60A, 1-60B, 1-62, Motion 1-63, 1-64, 1-65, 1-69A, 1-69B, 1-71A, 1-71B, 1-71C, 1-71D, 1-72A, 1-72B, 1-72C, 1-73A, 1-73B, 1-74A, 1-74B, 1-74C, 1-75A, 1-75B, Rep. Alfred Williams moved to reconsider the vote by which the 1-75C, 1-75D, 1-76A, 1-76B, 1-76C, 1-76D, 1-78A, 1-78B, 1-79, 1- House rejected the Senate Amendments proposed to House Bill No. 80, 1-81, 1-82A, 1-82B, 1-82C, 1-82D, 1-83A, 1-83B, 1-87, 1-88A, 76, which motion was agreed to. 1-88B, 1-89, 1-90, 1-97, 1-98A, 1-98B, 1-99A, 1-99B, and 1-99C. the following precincts and parts of precincts contained within the Suspension of the Rules corporate limits of the city of Baton Rouge: 1-7, 1-9, 1-12, 1-33, 1- 34, 1-35, 1-37, 1-39, 1-40, 1-41, 1-42, 1-43, 1-44, 1-47, 1-48, 1-49, On motion of Rep. Alfred Williams, the rules were suspended 1-52, 1-53, 1-54, 1-55, 1-56, 1-57, 1-59, 1-60, 1-64, 1-65 (part), 1-66, in order to take up and consider House Bills and Joint Resolutions 1-69, 1-70, 1-71, 1-72, 1-73, 1-74, 1-75, 1-80 (part), 1-81, 1-83, 1-87, Returned from the Senate with Amendments at this time. 1-88 (part), 1-89 (part), 1-90, 1-97 (part), 1-98, 1-99 (part), 1-103, 1- 105 (part), 1-107 (part), 3-7 (part), 3-8 (part), 3-10 (part), 3-11 (part), House Bills and Joint Resolutions 3-12 (part), 3-17 (part), 3-21 (part), 3-23 (part), 3-24 (part), 3-27 (part), 3-28 (part), 3-29 (part), 3-31 (part), 3-32 (part), 3-35 (part), 3- Returned from the Senate with Amendments 51 (part), 3-52(part), and 3-55 (part)." The following House Bills and Joint Resolutions returned from the Senate with amendments to be concurred in by the House were AMENDMENT NO. 3 taken up and acted upon as follows: On page 3, delete lines 4 and 5 and insert the following: HOUSE BILL NO. 76— BY REPRESENTATIVE ALFRED WILLIAMS "(c) Two judges shall be elected by election section one, and AN ACT three two judges shall be elected by election two, and one judge shall To amend and reenact R.S. 13:1952(4), relative to the City Court of be elected from the entire territorial area of the city of Baton Rouge Baton Rouge; to provide for the composition of the election at large." sections; to provide for the number of judges elected from each election section; to provide for the assignment of divisions to AMENDMENT NO. 4 each election section; to provide relative to the assignment of certain annexations to election sections; and to provide for On page 3, line 23 "delete ", "C"," related matters. AMENDMENT NO. 5 Read by title. On page 3, at the end of line 26 insert "The judgeship designated on The above bill was taken up with the amendments proposed by the effective date of this Act as division "C" of the City Court of the Senate. Baton Rouge is hereby assigned to the entire territorial area of the city of Baton Rouge at large for election purposes." SENATE FLOOR AMENDMENTS Rep. Alfred Williams moved that the amendments proposed by Amendments proposed by Senator Claitor to Engrossed House Bill the Senate be concurred in. No. 76 by Representative Alfred Williams ROLL CALL AMENDMENT NO. 1 The roll was called with the following result: On page 1, line 4, after "section;" insert "to provide for the election of a judge at large;"

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YEAS SHADOIN, SMITH, ST. GERMAIN, THIBAUT, THIERRY, ALFRED WILLIAMS, PATRICK WILLIAMS, WILLMOTT, AND WOODRUFF AND SENATOR NEVERS Adams Gisclair Montoucet AN ACT Anders Guillory Moreno To enact R.S. 11:542.2, 883.4, 1145.3, and 1331.2, to authorize Armes Guinn Morris, Jay payments funded by state retirement system experience Arnold Hall Norton accounts to certain retirees and beneficiaries of such systems; to Badon Harris Ortego provide qualifications for receipt of such payments; to provide Barrow Harrison Ourso relative to the amount of such payments; and to provide for Berthelot Havard Pearson related matters. Billiot Hazel Pierre Bishop, S. Henry Ponti Read by title. Bishop, W. Hensgens Pope Bouie Hill Price The above bill was taken up with the amendments proposed by Broadwater Hodges Pugh the Senate. Brown Hoffmann Pylant Burford Hollis Reynolds SENATE COMMITTEE AMENDMENTS Burns, H. Honore Ritchie Burns, T. Howard Robideaux Amendments proposed by Senate Committee on Retirement to Burrell Hunter Schexnayder Reengrossed House Bill No. 42 by Representative Jones Carmody Huval Schroder Carter James Seabaugh AMENDMENT NO. 1 Chaney Jefferson Shadoin Connick Johnson M. Smith On page 1, line 2, after "To" delete the remainder of the line and Cox Johnson R. St. Germain insert "amend and reenact R.S. 11:102(B)(3)(d)(v)(aa)(II), (bb), and Cromer Jones Talbot (cc), (vi)(aa)(II), (bb)(II), and (cc), (vii)(aa)(II), (bb), and (cc), and Danahay Lambert Thibaut (viii)(aa)(II), (bb)(II), and (cc), 102.1(B)(4)(b) and (5) and (C)(4)(b) Edwards Landry, T. Thierry and (5), 102.2(B)(4)(b) and (C)(4)(b) and (5) and to enact R.S. Fannin Leger Whitney 11:102.1(B)(7) and (C)(7), 102.2(B)(6) and (C)(7), 542(H), 542.2, Foil Leopold Williams, A. 883.1(I), 883.4, 1145.1(G), 1145.3, 1331.2, and 1332(H), to authorize Franklin Lopinto Williams, P. payments funded by state" Gaines Mack Willmott Garofalo Miguez Woodruff AMENDMENT NO. 2 Geymann Miller Total - 92 On page 1, line 4, after "systems;" insert: NAYS "to provide restrictions on and prerequisites for the exercise of such authorization, including the authority for accumulating monies in the Landry, N. accounts for funding of the payments; to provide for explicit Total - 1 recognition of the costs of the accumulation of such monies; to ABSENT ensure that the accumulation of monies for the exercise of such authorization does not reduce the actuarial soundness of the systems Mr. Speaker Ivey Morris, Jim or lead to intergenerational cost-shifting; to provide for periodic Abramson Jackson Richard reamortization of certain debts to grant some relief to employers Barras LeBas Simon caused by the expense of funding benefits including accumulating Dove Lorusso Stokes monies in the accounts;" Total - 12 AMENDMENT NO. 3 The amendments proposed by the Senate were concurred in by the House. On page 1, delete line 10 and insert "Section 1. R.S. 11:542(G), 542.2, 883.1(I), 883.4, 1145.1(G), 1145.3, 1331.2, and 1332(H) are Motion hereby enacted to read as" Rep. Jones moved to discharge the Committee on Conference AMENDMENT NO. 4 from further consideration of House Bill No. 42, which motion was agreed to. On page 1, between lines 11 and 12, insert: Motion "§542. Experience account Rep. Jones moved to reconsider the vote by which the House * * * refused to concur in the Senate Amendments proposed to House Bill No. 42, which motion was agreed to. H. Notwithstanding any provision of law to the contrary, the experience account shall not receive any credits in the June 30, 2015 HOUSE BILL NO. 42— valuation. BY REPRESENTATIVES JONES, ABRAMSON, ANDERS, ARMES, * * *" ARNOLD, BADON, BARRAS, BARROW, BERTHELOT, BILLIOT, WESLEY BISHOP, BOUIE, BROADWATER, BROWN, HENRY BURNS, BURRELL, CARMODY, CARTER, CHANEY, COX, DANAHAY, DOVE, AMENDMENT NO. 5 EDWARDS, FOIL, FRANKLIN, GAINES, GISCLAIR, GUILLORY, GUINN, HALL, HARRISON, HAVARD, HAZEL, HENRY, HENSGENS, HILL, HODGES, HOFFMANN, HONORE, HOWARD, HUNTER, HUVAL, On page 2, line 22, between "benefit" and the period "." insert JACKSON, JAMES, JEFFERSON, ROBERT JOHNSON, TERRY LANDRY, "increased to reflect the consumer price index as provided in R.S. LEBAS, LEGER, LEOPOLD, MACK, MIGUEZ, MONTOUCET, MORENO, 11:542(C)(1)" NORTON, ORTEGO, PIERRE, POPE, PRICE, PUGH, PYLANT, REYNOLDS, RICHARD, RITCHIE , SCHEXNAYDER, SCHRODER,

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AMENDMENT NO. 6 "* * * On page 2, between lines 23 and 24, insert: §1332. Employee Experience Account

"§883.1. Experience account * * * * * * H. Notwithstanding any provision of law to the contrary, the experience account shall not receive any credits in the June 30, 2015 I. Notwithstanding any provision of law to the contrary, the valuation. experience account shall not receive any credits in the June 30, 2015 valuation. Section 2. R.S. 11:102(B)(3)(d)(v)(aa)(II), (bb), and (cc), (vi)(aa)(II), (bb)(II), and (cc), (vii)(aa)(II), (bb), and (cc), and * * *" (viii)(aa)(II), (bb)(II), and (cc), 102.1(B)(4)(b) and (5) and (C)(4)(b) and (5), 102.2(B)(4)(b) and (C)(4)(b) and (5) are hereby amended and reenacted and R.S. 11:102.1(B)(7) and (C)(7) and 102.2(B)(6) AMENDMENT NO. 7 and (C)(7) are hereby enacted to read as follows: On page 3, line 18, between "benefit" and the period "." insert "increased to reflect the consumer price index as provided in R.S. §102. Employer contributions; determination; state systems 11:883.1(F)(2)" * * * AMENDMENT NO. 8 B. On page 3, between lines 19 and 20, insert: * * *

"§1145.1. Employee Experience Account (3) With respect to each state public retirement system, the actuarially required employer contribution for each fiscal year, * * * commencing with Fiscal Year 1989-1990, shall be that dollar amount equal to the sum of: G. Notwithstanding any provision of law to the contrary, the experience account shall not receive any credits in the June 30, 2015 * * * valuation. (d) That fiscal year's payment, computed as of the first of that fiscal year and projected to the middle of that fiscal year at the * * *" actuarially assumed interest rate, necessary to amortize changes in actuarial liability due to: AMENDMENT NO. 9 * * * On page 4, line 9, change "one and one-half" to "two" (v)(aa) AMENDMENT NO. 10 * * * On page 4, line 15, between "benefit" and the period "." insert (II) Notwithstanding the provisions of Subsubitem (I) of this "increased to reflect the consumer price index as provided in R.S. Subitem, effective for the June thirtieth valuation following the fiscal 11:1145.1(C)(1)" year in which the system first attains a funded percentage of eighty- five or more and for every year thereafter, the amortization period for AMENDMENT NO. 11 the changes, gains, or losses of the Louisiana State Employees' Retirement System provided in Items (i) through (iv) of this On page 5, line 6, change "one and one-half" to "two" Subparagraph shall be as follows: AMENDMENT NO. 12 (aaa) For the June 30, 2015 valuation, twenty-eight years. On page 5, between line 10 and 11, insert: (bbb) For the June 30, 2016 valuation, twenty-six years. "D. In addition to the cost-of-living adjustment authorized by (ccc) For the June 30, 2017 valuation, twenty-four years. Subsection A of this Section, the board of trustees is authorized to pay the supplemental cost-of-living adjustment provided for in R.S. (ddd) For the June 30, 2018 valuation, twenty-two years. 11:1332(F)." (eee) For the June 30, 2019 valuation and for every year AMENDMENT NO. 13 thereafter, twenty years from the year in which the change, gain, or loss occurred. On page 5, line 11, change "D." to "E." (bb)(I) Effective for the June thirtieth valuation for the fiscal AMENDMENT NO. 14 year immediately following the year in which the system fully liquidates an amortization base established in R.S. 11:102.1 and for On page 5, line 12, between "benefit" and the period "." insert each valuation thereafter, after any remaining payment required "increased to reflect the consumer price index as provided in R.S. pursuant to R.S. 11:102.1, the system shall apply to the oldest 11:1332(C)(1)" outstanding positive amortization base of the system, the system's remaining excess investment experience returns. For the first AMENDMENT NO. 15 valuation to which this Subsubitem applies the amount of excess returns to be applied pursuant to the provisions of this Subsubitem On page 5, between lines 12 and 13, insert:

1462 Page 49 HOUSE 36th Day's Proceedings - June 11, 2015 shall be the excess returns up to the amount of excess investment (vi)(aa) experience returns as equals that year's remaining payment pursuant * * * to R.S. 11:102.1. Upon complete liquidation of such amortization base, any remaining funds shall be applied to the next oldest (II) Notwithstanding the provisions of Subsubitem (I) of this outstanding positive amortization base until no further funds remain Subitem, effective for the June thirtieth valuation following the fiscal or all such bases are completely liquidated. Notwithstanding any year in which the system first attains a funded percentage of eighty- provision of this Subitem to the contrary, the maximum amount of five or more and for every year thereafter, the amortization period for excess returns to be applied in any subsequent year pursuant to this the changes, gains, or losses of the Louisiana School Employees' Subsubitem shall equal the prior year's maximum amount increased Retirement System provided in Items (i) through (iv) of this by the percentage increase in the system's actuarial value of assets for Subparagraph shall be as follows: the preceding year, if any. For any payment made pursuant to the provisions of this Subsubitem, if the system is eighty-five percent (aaa) For the June 30, 2015 valuation, twenty-eight years. funded or greater prior to the application of the funds or if the system is less than eighty-five percent funded and the valuation year is equal (bbb) For the June 30, 2016 valuation, twenty-six years. to 2019 plus a multiple of five, the net remaining liability net of all payments made since the last reamortization shall be reamortized (ccc) For the June 30, 2017 valuation, twenty-four years. over the remaining amortization period with annual payments calculated as provided in this Item; if the system is less than eighty- (ddd) For the June 30, 2018 valuation, twenty-two years. five percent funded prior to application of the funds and the valuation year is not equal to 2019 plus a multiple of five, the net remaining (eee) For the June 30, 2019 valuation and for every year liability shall not be reamortized after such application. For the thereafter, twenty years from the year in which the change, gain, or purposes of this Subsubitem, the oldest outstanding positive loss occurred. amortization base shall first mean the Original Amortization Base until it is completely liquidated, then the Experience Account (bb) * * * Amortization Base until it is completely liquidated, and then the oldest outstanding debt of the system excluding any amortization (II)(aaa) Effective for the June 30, 2015, valuation and for each base established to amortize a particularized liability established valuation thereafter, if the system's investment experience for the pursuant to Subsection C of this Section or a liability established fiscal year exceeds the system's actuarial assumed rate of return, the pursuant to Subparagraphs (2)(a) and (3)(c) of this Subsection. system shall apply the excess investment experience returns, up to the first fifteen million dollars for the June 30, 2015, valuation, to the (II) Effective for the June thirtieth valuation for the fiscal year oldest outstanding positive amortization base of the system, immediately following the year in which the system fully liquidates excluding any amortization base established to amortize a liability the last remaining amortization base established in R.S. 11:102.1 and established pursuant to Subparagraphs (2)(a) and (3)(c) of this for each valuation thereafter, if the system's investment experience Subsection. Upon complete liquidation of such amortization base, for the fiscal year exceeds the system's actuarial assumed rate of any remaining funds shall be applied to the next oldest outstanding return, the system shall apply to the oldest outstanding positive positive amortization base until no further funds remain or all such amortization base of the system, excluding any amortization base bases are completely liquidated. Notwithstanding any provision of established to amortize a particularized liability established pursuant this Subsubitem to the contrary, the maximum amount of excess to Subsection C of this Section or a liability established pursuant to returns to be applied in any subsequent year pursuant to this Subparagraphs (2)(a) and (3)(c) of this Subsection, the system's Subsubitem shall equal the prior year's maximum amount increased excess investment experience returns. For the first valuation to which by the percentage increase in the system's actuarial value of assets for this Subsubitem applies, the amount of excess returns to be applied the preceding year, if any. For any payment made pursuant to the pursuant to the provisions of this Subsubitem shall be the excess provisions of this Subsubitem, if the system is eighty-five percent returns up to the amount of excess investment experience returns as funded or greater prior to the application of the funds or if the system equals double the last payment made pursuant to Subsubitem (I) of is less than eighty-five percent funded and the valuation year is equal this Subitem. Upon complete liquidation of such amortization base, to 2019 plus a multiple of five, the net remaining liability net of all any remaining funds shall be applied to the next oldest outstanding payments made since the last reamortization shall be reamortized positive amortization base until no further funds remain or all such over the remaining amortization period with annual payments bases are completely liquidated. Notwithstanding any provision of calculated as provided in this Item; if the system is less than eighty- this Subitem to the contrary, the maximum amount of excess returns five percent funded prior to application of the funds and the valuation to be applied in any subsequent year pursuant to this Subsubitem year is not equal to 2019 plus a multiple of five, the net remaining shall equal the prior year's maximum amount increased by the liability shall not be reamortized after such application. percentage increase in the system's actuarial value of assets for the preceding year, if any. For any payment made pursuant to the (bbb) Notwithstanding any provision of law to the contrary, for provisions of this Subsubitem, if the system is eighty-five percent the June 30, 2015 valuation, the remaining liability net of all funded or greater prior to the application of the funds or if the system payments made pursuant to this Subitem shall be reamortized over is less than eighty-five percent funded and the valuation year is equal the remaining amortization period with annual payments calculated to 2019 plus a multiple of five, the net remaining liability net of all as provided in this Item. payments made since the last reamortization shall be reamortized over the remaining amortization period with annual payments (cc) Effective for the June 30, 2019, first system valuation calculated as provided in this Item; if the system is less than eighty- following June 30, 2015, in which an allocation is made to the five percent funded prior to application of the funds and the valuation system's experience account and for each valuation thereafter, year is not equal to 2019 plus a multiple of five, the net remaining actuarial gains allocated to the experience account shall be amortized liability shall not be reamortized after such application. as a loss with level payments over a ten-year period. (cc) Effective for the June 30, 2019, first system valuation * * * following June 30, 2015, in which an allocation is made to the system's experience account and for each valuation thereafter, (vii)(aa) actuarial gains allocated to the experience account shall be amortized as a loss with level payments over a ten-year period. * * * * * *

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(II) Notwithstanding the provisions of Subsubitem (I) of this returns up to the amount of excess investment experience returns as Subitem, effective for the June thirtieth valuation following the fiscal equals double the last payment made pursuant to Subsubitem (I) of year in which the system first attains a funded percentage of eighty- this Subitem. Upon complete liquidation of such amortization base, five or more and for every year thereafter, the amortization period for any remaining funds shall be applied to the next oldest outstanding the changes, gains, or losses of the Teachers' Retirement System of positive amortization base until no further funds remain or all such Louisiana provided in Items (i) through (iv) of this Subparagraph bases are completely liquidated. Notwithstanding any provision of shall be as follows: this Subitem to the contrary, the maximum amount of excess returns to be applied in any subsequent year pursuant to this Subsubitem (aaa) For the June 30, 2015 valuation, twenty-eight years. shall equal the prior year's maximum amount increased by the percentage increase in the system's actuarial value of assets for the (bbb) For the June 30, 2016 valuation, twenty-six years. preceding year, if any. For any payment made pursuant to the provisions of this Subsubitem, if the system is eighty-five percent (ccc) For the June 30, 2017 valuation, twenty-four years. funded or greater prior to the application of the funds or if the system is less than eighty-five percent funded and the valuation year is equal (ddd) For the June 30, 2018 valuation, twenty-two years. to 2019 plus a multiple of five, the net remaining liability net of all payments made since the last reamortization shall be reamortized (eee) For the June 30, 2019 valuation and for every year over the remaining amortization period with annual payments thereafter, twenty years from the year in which the change, gain, or calculated as provided in this Item; if the system is less than eighty- loss occurred. five percent funded prior to application of the funds and the valuation year is not equal to 2019 plus a multiple of five, the net remaining (bb)(I) Effective for the June thirtieth valuation for the fiscal liability shall not be reamortized after such application. year immediately following the year in which the system fully liquidates an amortization base established in R.S. 11:102.2 and for (cc) Effective for the June 30, 2019, first system valuation each valuation thereafter, after any remaining payment required following June 30, 2015, in which an allocation is made to the pursuant to R.S. 11:102.2, the system shall apply to the oldest system's experience account and for each valuation thereafter, outstanding positive amortization base of the system, the system's actuarial gains allocated to the experience account shall be amortized remaining excess investment experience returns. For the first as a loss with level payments over a ten-year period. valuation to which this Subsubitem applies the amount of excess returns to be applied pursuant to the provisions of this Subsubitem * * * shall be the excess returns up to the amount of excess investment experience returns as equals that year's remaining payment pursuant (viii)(aa) to R.S. 11:102.2. Upon complete liquidation of such amortization base, any remaining funds shall be applied to the next oldest * * * outstanding positive amortization base until no further funds remain or all such bases are completely liquidated. Notwithstanding any (II) Notwithstanding the provisions of Subsubitem (I) of this provision of this Subitem to the contrary, the maximum amount of Subitem, effective for the June thirtieth valuation following the fiscal excess returns to be applied in any subsequent year pursuant to this year in which the system first attains a funded percentage of eighty- Subsubitem shall equal the prior year's maximum amount increased five or more and for every year thereafter, the amortization period for by the percentage increase in the system's actuarial value of assets for the changes, gains, or losses of the Louisiana State Police Retirement the preceding year, if any. For any payment made pursuant to the System provided in Items (i) through (iv) of this Subparagraph shall provisions of this Subsubitem, if the system is eighty-five percent be as follows: funded or greater prior to the application of the funds or if the system is less than eighty-five percent funded and the valuation year is equal (aaa) For the June 30, 2015 valuation, twenty-eight years. to 2019 plus a multiple of five, the net remaining liability net of all payments made since the last reamortization shall be reamortized (bbb) For the June 30, 2016 valuation, twenty-six years. over the remaining amortization period with annual payments calculated as provided in this Item; if the system is less than eighty- (ccc) For the June 30, 2017 valuation, twenty-four years. five percent funded prior to application of the funds and the valuation year is not equal to 2019 plus a multiple of five, the net remaining (ddd) For the June 30, 2018 valuation, twenty-two years. liability shall not be reamortized after such application. For the purposes of this Subitem, the oldest outstanding positive amortization (eee) For the June 30, 2019 valuation and for every year base shall first mean the Original Amortization Base until it is thereafter, twenty years from the year in which the change, gain, or completely liquidated, then the Experience Account Amortization loss occurred. Base until it is completely liquidated, and then the oldest outstanding debt of the system excluding any amortization base established to (bb) * * * amortize a particularized liability established pursuant to Subsection D of this Section or a liability established pursuant to Subparagraphs (II)(aaa) Effective for the June 30, 2015, valuation and for each (2)(a) and (3)(c) of this Subsection. valuation thereafter, if the system's investment experience for the fiscal year exceeds the system's actuarial assumed rate of return, the (II) Effective for the June thirtieth valuation for the fiscal year system shall apply the excess investment experience returns, up to immediately following the year in which the system fully liquidates the first five million dollars for the June 30, 2015, valuation, to the the last remaining amortization base established in R.S. 11:102.2 and oldest outstanding positive amortization base of the system, for each valuation thereafter, if the system's investment experience excluding any amortization base established to amortize a liability for the fiscal year exceeds the system's actuarial assumed rate of established pursuant to Subparagraphs (2)(a) and (3)(c) of this return, the system shall apply to the oldest outstanding positive Subsection. Upon complete liquidation of such amortization base, amortization base of the system, excluding any amortization base any remaining funds shall be applied to the next oldest outstanding established to amortize a particularized liability established pursuant positive amortization base until no further funds remain or all such to Subsection D of this Section or a liability established pursuant to bases are completely liquidated. Notwithstanding any provision of Subparagraphs (2)(a) and (3)(c) of this Subsection, the system's this Subsubitem to the contrary, the maximum amount of excess excess investment experience returns. For the first valuation to which returns to be applied in any subsequent year pursuant to this this Subsubitem applies, the amount of excess returns to be applied Subsubitem shall equal the prior year's maximum amount increased pursuant to the provisions of this Subsubitem shall be the excess by the percentage increase in the system's actuarial value of assets for

1464 Page 51 HOUSE 36th Day's Proceedings - June 11, 2015 the preceding year, if any. For any payment made pursuant to the (7) Notwithstanding any provision of law to the contrary, for provisions of this Subsubitem, if the system is eighty-five percent the June 30, 2015 valuation, the remaining liability net of all funded or greater prior to the application of the funds or if the system payments allocated to the original amortization base since the last is less than eighty-five percent funded and the valuation year is equal reamortization shall be reamortized over the remaining amortization to 2019 plus a multiple of five, the net remaining liability net of all period with annual payments calculated as provided in this payments made since the last reamortization shall be reamortized Subsection or as otherwise provided by law. over the remaining amortization period with annual payments calculated as provided in this Item; if the system is less than eighty- C. Experience account amortization base. five percent funded prior to application of the funds and the valuation year is not equal to 2019 plus a multiple of five, the net remaining * * * liability shall not be reamortized after such application. (4) * * * (bbb) Notwithstanding any provision of law to the contrary, for the June 30, 2015 valuation, the remaining liability net of all (b) For any payment made pursuant to the provisions of this payments made pursuant to this Subitem since the last reamortization Paragraph, if the system is eighty-five percent funded or greater prior shall be reamortized over the remaining amortization period with to the application of the funds or if the system is less than eighty-five annual payments calculated as provided in this Item. percent funded and valuation year is equal to 2019 plus a multiple of five, the net remaining liability net of all payments made since the (cc) Effective for the June 30, 2019, first system valuation last reamortization shall be reamortized over the remaining following June 30, 2015, in which an allocation is made to the amortization period with annual payments calculated as provided in system's experience account and for each valuation thereafter, this Subsection or as otherwise provided by law; if the system is less actuarial gains allocated to the experience account shall be amortized than eighty-five percent funded prior to application of the funds and as a loss with level payments over a ten-year period. the valuation year is not equal to 2019 plus a multiple of five, the net remaining liability shall not be reamortized after such application. * * * (5) Notwithstanding the provisions of R.S. 11:102(B)(3)(c) and §102.1. Consolidation of amortization payment schedules; Louisiana (5) or any other provision of law to the contrary, in any year from State Employees' Retirement System Fiscal Year 2017-2018 through Fiscal Year 2039-2040 in which the system receives an overpayment of employer contributions as * * * determined pursuant to R.S. 11:102(B)(2) and in any year from Fiscal Year 2017-2018 through Fiscal Year 2039-2040 in which the system B. Original amortization base. receives additional contributions pursuant to R.S. 11:102(B)(5), the amount of such overpayment or additional contribution shall be applied to the remaining balance of the experience account * * * amortization base established pursuant to this Subsection. For any payment made pursuant to the provisions of this Paragraph, if the (4) * * * system is eighty-five percent funded or greater prior to the (b) For any payment made pursuant to the provisions of this application of the funds or if the system is less than eighty-five Paragraph, if the system is eighty-five percent funded or greater prior percent funded and valuation year is equal to 2019 plus a multiple of to the application of the funds or if the system is less than eighty-five five, the net remaining liability net of all payments made since the percent funded and the valuation year is equal to 2019 plus a multiple last reamortization shall be reamortized over the remaining of five, the net remaining liability net of all payments made since the amortization period with annual payments calculated as provided in last reamortization shall be reamortized over the remaining this Subsection or as otherwise provided by law; if the system is less amortization period with annual payments calculated as provided in than eighty-five percent funded prior to application of the funds and this Subsection or as otherwise provided by law; if the system is less the valuation year is not equal to 2019 plus a multiple of five, the net than eighty-five percent funded prior to application of the funds and remaining liability shall not be reamortized after such application. the valuation year is not equal to 2019 plus a multiple of five, the net remaining liability shall not be reamortized after such application. * * * (5) Notwithstanding the provisions of R.S. 11:102(B)(3)(c) and (7) Notwithstanding any provision of law to the contrary, for (5) or any other provision of law to the contrary, in any year through the June 30, 2015 valuation, the remaining liability net of all Fiscal Year 2016-2017 in which the system receives an overpayment payments made pursuant to this Subsection since the last of employer contributions as determined pursuant to R.S. reamortization shall be reamortized over the remaining amortization 11:102(B)(2) and in any year through Fiscal Year 2016-2017 in period with annual payments calculated as provided in this which the system receives additional contributions pursuant to R.S. Subsection or as otherwise provided by law. 11:102(B)(5), the amount of such overpayment or additional contribution shall be applied to the remaining balance of the original * * * amortization base established pursuant to this Subsection. For any payment made pursuant to the provisions of this Paragraph, if the §102.2. Consolidation of amortization payment schedules; Teachers' system is eighty-five percent funded or greater prior to the Retirement System of Louisiana application of the funds or if the system is less than eighty-five percent funded and the valuation year is equal to 2019 plus a multiple * * * of five, the net remaining liability net of all payments made since the last reamortization shall be reamortized over the remaining B. Original amortization base. amortization period with annual payments calculated as provided in this Subsection or as otherwise provided by law; if the system is less * * * than eighty-five percent funded prior to application of the funds and the valuation year is not equal to 2019 plus a multiple of five, the net (4) * * * remaining liability shall not be reamortized after such application. (b) For any payment made pursuant to the provisions of this Paragraph, if the system is eighty-five percent funded or greater prior * * * to the application of the funds or if the system is less than eighty-five

1465 Page 52 HOUSE 36th Day's Proceedings - June 11, 2015 percent funded and the valuation year is equal to 2019 plus a multiple AMENDMENT NO. 17 of five, the net remaining liability net of all payments made since the last reamortization shall be reamortized over the remaining On page 5, line 16, change "Section 3" to "Section 4" amortization period with annual payments calculated as provided in this Subsection or as otherwise provided by law; if the system is less AMENDMENT NO. 18 than eighty-five percent funded prior to application of the funds and the valuation year is equal to 2019 plus a multiple of five, the net On page 5, between lines 18 and 19, insert: remaining liability shall not be reamortized after such application. "Section 5. The provisions of this Act are nonseverable." * * * AMENDMENT NO. 19 (6) Notwithstanding any provision of law to the contrary, for On page 5, line 19, change "Section 4." to "Section 6.(A)" the June 30, 2015 valuation, the remaining liability net of all payments allocated to the original amortization base since the last AMENDMENT NO. 20 reamortization shall be reamortized over the remaining amortization period with annual payments calculated as provided in this On page 5, after line 21, insert: Subsection or as otherwise provided by law. "(B) The provisions of Section 2 of this Act shall become C. Experience account amortization base. operable for a system on the later of June 30, 2015, or upon adoption of a resolution by the board of trustees of that system directing the * * * system actuary to utilize the provisions of Section 2 in the June 30, 2015 valuation. (4) * * * (C) The provisions of Section 1 of this Act shall become (b) For any payment made pursuant to the provisions of this operable for a system on the later of June 30, 2015, or the day Paragraph, if the system is eighty-five percent funded or greater prior following the adoption of a resolution by the board of trustees of that to the application of the funds or if the system is less than eighty-five system directing the system actuary to utilize the provisions of percent funded and the valuation year is equal to 2019 plus a multiple Section 2 in the June 30, 2015 valuation." of five, the net remaining liability net of all payments made since the last reamortization shall be reamortized over the remaining SENATE COMMITTEE AMENDMENTS amortization period with annual payments calculated as provided in this Subsection or as otherwise provided by law; if the system is less Amendments proposed by Senate Committee on Finance to than eighty-five percent funded prior to application of the funds and Reengrossed House Bill No. 42 by Representative Jones the valuation year is not equal to 2019 plus a multiple of five, the net remaining liability shall not be reamortized after such application. AMENDMENT NO. 1 (5) Notwithstanding the provisions of R.S. 11:102(B)(3)(c) and In the set of Senate Committee Amendments proposed by the Senate (5) or any other provision of law to the contrary, in any year from Committee on Retirement and adopted by the Senate on June 2, Fiscal Year 2009-2010 through Fiscal Year 2039-2040 in which the 2015, in Amendment No. 3, page 1, line 18, change "11:542(G)" to system receives an overpayment of employer contributions as "11:542(H)" and delete Amendment Nos. 5, 7, 10, and 14 determined pursuant to R.S. 11:102(B)(2) and in any year from Fiscal Year 2009-2010 through Fiscal Year 2039-2040 in which the system AMENDMENT NO. 2 receives additional contributions pursuant to R.S. 11:102(B)(5), the amount of such overpayment or additional contribution shall be On page 1, line 12, change "2015" to "2016" applied to the remaining balance of the experience account amortization base established pursuant to this Subsection. For any AMENDMENT NO. 3 payment made pursuant to the provisions of this Paragraph, if the system is eighty-five percent funded or greater prior to the On page 2, line 1, change "2015" to "2016" application of the funds or if the system is less than eighty-five percent funded and the valuation year is equal to 2019 plus a multiple AMENDMENT NO. 4 of five, the net remaining liability net of all payments made since the last reamortization shall be reamortized over the remaining On page 2, line 24, change "2015" to "2016" amortization period with annual payments calculated as provided in this Subsection or as otherwise provided by law; if the system is less AMENDMENT NO. 5 than eighty-five percent funded prior to application of the funds and the valuation year is not equal to 2019 plus a multiple of five, the net On page 2, line 27, change "2015" to "2016" remaining liability shall not be reamortized after such application. AMENDMENT NO. 6 * * * On page 3, line 20, change "2015" to "2016" (7) Notwithstanding any provision of law to the contrary, for the June 30, 2015 valuation, the remaining liability net of all AMENDMENT NO. 7 payments made pursuant to this Subsection since the last reamortization shall be reamortized over the remaining amortization On page 3, line 23, change "2015" to "2016" period with annual payments calculated as provided in this Subsection or as otherwise provided by law. AMENDMENT NO. 8 * * *" On page 4, line 17, change "2015" to "2016" AMENDMENT NO. 16 AMENDMENT NO. 9 On page 5, line 13, change "Section 2" to "Section 3" On page 4, line 20, change "2015" to "2016"

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SENATE FLOOR AMENDMENTS A. Amendments proposed by Senator Guillory to Reengrossed House * * * Bill No. 42 by Representative Jones (2) The In accordance with the provisions of Subsection H of AMENDMENT NO. 1 this Section, the experience account shall be credited as follows: In Senate Committee Amendment No. 1 proposed by the Senate * * * Committee on Retirement and adopted by the Senate on June 2, 2015, on page 1, line 5, following "(5)," and before "102.2(B)(4)(b)" B. The In accordance with the provisions of Subsection H of this insert "and" Section, the experience account shall be debited as follows: AMENDMENT NO. 2 * * * In Senate Committee Amendment No. 15 proposed by the Senate H. Beginning with the June 30, 2015 valuation, debits and Committee on Retirement and adopted by the Senate on June 2, credits to the account shall occur in the following order: 2015, on page 2, line 36, following "(5)," and before "102.2(B)(4)(b)" insert "and" (1) Credits in Subparagraph(A)(2)(b) of this Section, as limited by Paragraph (A)(3) of this Section. AMENDMENT NO. 3 (2) Debits in Paragraph (B)(1) of this Section. On page 2, line 12, following "in the" and before "experience" change "system" to "system's" (3) Credits in Subparagraph (A)(2)(a) of this Section, as limited by Paragraph (A)(3) of this Section. AMENDMENT NO. 4 (4) Debits in Paragraph (B)(2) of this Section." On page 4, line 5, following "in the" and before "experience" change "system" to "system's" AMENDMENT NO. 5 SENATE FLOOR AMENDMENTS On page 2, between lines 23 and 24, insert the following: Amendments proposed by Senator Peacock to Reengrossed House "§883.1. Experience account Bill No. 42 by Representative Jones A. AMENDMENT NO. 1 * * * In the set of Senate Committee Amendments proposed by the Senate Committee on Retirement and adopted by the Senate on June 2, (2) The In accordance with the provisions of Subsection I of this 2015, delete Amendments Nos. 1, 3, 4, 6, and 8. Section, the experience account shall be credited as follows: AMENDMENT NO. 2 * * * On page 1, line 2, after "To" delete the remainder of the line and B. The In accordance with the provisions of Subsection I of this insert "amend and reenact R.S. 11:102(B)(3)(d)(v)(aa)(II), (bb), and Section, the experience account shall be debited as follows: (cc), (vi)(aa)(II), (bb)(II), and (cc), (vii)(aa)(II), (bb), and (cc), and (viii)(aa)(II), (bb)(II), and (cc), 102.1(B)(4)(b) and (5) and (C)(4)(b) * * * and (5), and 102.2(B)(4)(b) and (C)(4)(b) and (5), 542(A)(2)(introductory paragraph) and (B)(introductory paragraph), I. Beginning with the June 30, 2015 valuation, debits and credits 883.1(A)(2)(introductory paragraph) and (B)(introductory to the account shall occur in the following order: paragraph), 1145.1(A)(1)(introductory paragraph) and (B)(introductory paragraph), and 1332(A)(1)(introductory paragraph) (1) Credits in Subparagraph(A)(2)(b) of this Section, as limited and (B)(introductory paragraph) and to enact R.S. 11:102.1(B)(7) and by Paragraph (A)(3) of this Section. (C)(7), 102.2(B)(6) and (C)(7), 542(H), 542.2, 883.1(I), 883.4, 1145.1(G), 1145.3, 1331.2, and 1332(H), to authorize payments (2) Debits in Paragraph (B)(1) of this Section. funded by state" (3) Credits in Subparagraph (A)(2)(a) of this Section, as limited AMENDMENT NO. 3 by Paragraph (A)(3) of this Section. On page 1, delete line 10 and insert "Section 1. R.S. (4) Debits in Paragraph (B)(2) of this Section." 11:542(A)(2)(introductory paragraph) and (B)(introductory paragraph), 883.1(A)(2)(introductory paragraph) and AMENDMENT NO. 6 (B)(introductory paragraph), 1145.1(A)(1)(introductory paragraph) and (B)(introductory paragraph), and 1332(A)(1)(introductory On page 3, between lines 19 and 20, insert: paragraph) and (B)(introductory paragraph) are hereby amended and reenacted and R.S. 11:542(H), 542.2, 883.1(I), 883.4, 1145.1(G), "§1145.1. Employee Experience Account 1145.3, 1331.2, and 1332(H) are hereby enacted to read as" A.(1) The In accordance with the provisions of Subsection G of AMENDMENT NO. 4 this Section, the Employee Experience Account shall be credited as follows: On page 1, between lines 11 and 12, insert the following: * * * "§542. Experience Account

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B. The In accordance with the provisions of Subsection G of this AMENDMENT NO. 3 Section, the Employee Experience Account shall be debited as follows: On page 2, line 12, following "in the" and before "experience" change "system" to "system's" * * * AMENDMENT NO. 4 G. Beginning with the June 30, 2015 valuation, debits and credits to the account shall occur in the following order: On page 3, line 8, following "in the" and before "experience" change "system" to "system's" (1) Credits in Subparagraph(A)(1)(b) of this Section, as limited by Paragraph (A)(2) of this Section. AMENDMENT NO. 5 On page 4, line 5, following "in the" and before "experience" change (2) Debits in Paragraph (B)(1) of this Section. "system" to "system's" (3) Credits in Subparagraph (A)(1)(a) of this Section, as limited AMENDMENT NO. 6 by Paragraph (A)(2) of this Section. On page 5, line 2, following "in the" and before "experience" change (4) Debits in Paragraph (B)(2) of this Section." "system" to "system's" AMENDMENT NO. 7 Rep. Jones moved that the amendments proposed by the Senate be concurred in. In the set of Senate Committee Amendments proposed by the Senate Committee on Retirement and adopted by the Senate on June 2, ROLL CALL 2015, on page 2, delete lines 30 through 33 and insert in lieu thereof: The roll was called with the following result: "§1332. Employee Experience Account YEAS A.(1) The In accordance with the provisions of Subsection H of this Section, the Employee Experience Account shall be credited as Adams Guillory Miguez follows: Anders Guinn Miller Armes Hall Moreno * * * Arnold Harris Morris, Jay Badon Harrison Morris, Jim B. The In accordance with the provisions of Subsection H of this Barras Havard Norton Section, the Employee Experience Account shall be debited as Berthelot Hazel Ortego follows: Billiot Henry Ourso Bishop, S. Hensgens Pearson * * * Bishop, W. Hill Pierre Bouie Hodges Ponti H. Beginning with the June 30, 2015 valuation, debits and Broadwater Hoffmann Pope credits to the account shall occur in the following order: Brown Hollis Price Burford Honore Pugh (1) Credits in Subparagraph(A)(1)(b) of this Section, as limited Burns, H. Howard Pylant by Paragraph (A)(2) of this Section Burns, T. Hunter Reynolds Burrell Huval Richard (2) Debits in Paragraph (B)(1) of this Section. Carmody Ivey Ritchie Carter Jackson Robideaux (3) Credits in Subparagraph (A)(1)(a) of this Section, as limited Chaney James Schexnayder by Paragraph (A)(2) of this Section. Connick Jefferson Schroder Cox Johnson M. Seabaugh (4) Debits in Paragraph (B)(2) of this Section." Cromer Johnson R. Shadoin SENATE FLOOR AMENDMENTS Danahay Jones Simon Dove Lambert Smith Amendments proposed by Senator Guillory to Reengrossed House Edwards Landry, N. St. Germain Bill No. 42 by Representative Jones Fannin Landry, T. Stokes Foil LeBas Talbot AMENDMENT NO. 1 Franklin Leger Thibaut Gaines Leopold Thierry In Senate Committee Amendment No. 1 proposed by the Senate Garofalo Lopinto Williams, P. Committee on Retirement and adopted by the Senate on June 2, Geymann Lorusso Willmott 2015, on page 1, line 5, following "(5)," and before "102.2(B)(4)(b)" Gisclair Mack Woodruff insert "and" Total - 99 NAYS AMENDMENT NO. 2 Total - 0 In Senate Committee Amendment No. 15 proposed by the Senate ABSENT Committee on Retirement and adopted by the Senate on June 2, 2015, on page 2, line 36, following "(5)," and before Mr. Speaker Barrow Whitney "102.2(B)(4)(b)" insert "and" Abramson Montoucet Williams, A. Total - 6

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The amendments proposed by the Senate, having received a Rep. Broadwater moved to adopt the Conference Committee two-thirds vote of the elected members, were concurred in by the Report. House. ROLL CALL Consent to Correct a Vote Record The roll was called with the following result: Rep. Armes requested the House consent to correct his vote on the Concurrence of the Senate Amendments to House Bill No. 42 YEAS from nay to yea, which consent was unanimously granted. Abramson Fannin Miguez Adams Foil Miller Conference Committee Reports for Consideration Anders Franklin Montoucet Arnold Gaines Moreno The following Conference Committee Reports were taken up Badon Gisclair Morris, Jay and acted upon as follows: Barras Guillory Norton HOUSE BILL NO. 218— Berthelot Hall Ourso BY REPRESENTATIVE BROADWATER Billiot Harris Pierre AN ACT Bishop, S. Harrison Ponti To amend and reenact R.S. 47:246(E) and (G), 287.86, 1621(B)(7), Bishop, W. Hazel Pugh and 1623(C) and to enact R.S. 47:181(B)(3), relative to Bouie Henry Reynolds corporate income tax; to provide for the net operating loss Broadwater Hensgens Ritchie deduction, to eliminate net operating loss deduction carry back, Brown Hoffmann Schexnayder to increase net operating loss deduction carry forward; to Burns, H. Honore Schroder provide for an effective date; and to provide for related matters. Burns, T. Howard Shadoin Burrell Huval Smith Read by title. Carmody Ivey St. Germain Carter Jefferson Stokes CONFERENCE COMMITTEE REPORT Chaney Landry, T. Talbot Connick Leger Thibaut June 11, 2015 Cox Leopold Thierry To the Honorable Speaker and Members of the House of Cromer Lopinto Williams, A. Representatives and the Honorable President and Members of the Danahay Lorusso Willmott Senate. Dove Mack Woodruff Total - 72 Ladies and Gentlemen: NAYS We, the conferees appointed to confer over the disagreement Barrow Hunter Pearson between the two houses concerning House Bill No. 218 by Burford Johnson M. Pope Representative Broadwater recommend the following concerning the Garofalo Johnson R. Price Engrossed bill: Geymann Jones Pylant Guinn Landry, N. Seabaugh Havard LeBas Simon 1. That Senate Floor Amendment No. 1 proposed by Senator Hill Morris, Jim Whitney Adley and adopted by the Senate on June 5, 2015, be rejected. Hollis Ortego Williams, P. Total - 24 2. That the Engrossed bill be amended as follows: ABSENT AMENDMENT NO. 1 Mr. Speaker Hodges Lambert Armes Jackson Richard On page 6, delete lines 10 through 12 in their entirety and insert the Edwards James Robideaux following: Total - 9 "Section 2.(A) Except as provided for in Subsection (B) of this Section, the provisions of Section 1 of this Act shall apply to a claim The Conference Committee Report was adopted. for a net operating loss deduction on a return filed on or after July 1, 2015, regardless of the taxable year to which the return relates. Consent to Correct a Vote Record (B) The provisions of Section 1 of this Act shall not apply to an Rep. Barrow requested the House consent to correct her vote on amended return filed on or after July 1, 2015, relating to a net the adoption of the Conference Committee Report to House Bill No. operating loss deduction properly claimed on an original return filed 218 from yea to nay, which consent was unanimously granted. prior to July 1, 2015. HOUSE BILL NO. 370— BY REPRESENTATIVES BROADWATER, EDWARDS, AND SHADOIN Section 3. This Act shall become effective on July 1, 2015." AN ACT To amend and reenact R.S. 42:802(B)(6) and (7) and to enact R.S. Respectfully submitted, 42:802.1(F), 812, and Part VI of Chapter 12 of Title 42 of the Louisiana Revised Statutes of 1950, to be comprised of R.S. Representative Chris Broadwater 42:891 through 893, relative to the Office of Group Benefits; to Representative Joel C. Robideaux provide for the powers and duties of the Office of Group Speaker Charles E. "Chuck" Kleckley Benefits; to provide for definitions; to provide with respect to an Senator Jack Donahue annual actuarial report; to provide with respect to premium Senator Robert Adley rates; to establish the Group Benefits Actuarial Committee; to Senator Mack "Bodi" White

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provide for rule promulgation; to provide for an effective date; Edwards Landry, N. Thierry and to provide for related matters. Fannin Landry, T. Whitney Foil Leger Williams, P. Read by title. Franklin Leopold Willmott Gaines Lopinto Woodruff CONFERENCE COMMITTEE REPORT Total - 96 NAYS June 11, 2015 LeBas Pylant Smith To the Honorable Speaker and Members of the House of Total - 3 Representatives and the Honorable President and Members of the ABSENT Senate. Mr. Speaker Montoucet Thibaut Ladies and Gentlemen: Jackson Richard Williams, A. Total - 6 We, the conferees appointed to confer over the disagreement between the two houses concerning House Bill No. 370 by The Conference Committee Report was adopted. Representative Broadwater recommend the following concerning the Engrossed bill: Suspension of the Rules 1. That the set of Senate Floor Amendments coded 3340 proposed On motion of Rep. Jackson, the rules were suspended in order by Senator Claitor and adopted by the Senate on June 4, 2015, to consider the following conference committee report which be rejected. contains subject matter not confined to the disagreement between the two houses. 2. That the set of Senate Floor Amendments coded 3342 proposed by Senator Claitor and adopted by the Senate on June 4, 2015, HOUSE BILL NO. 624— be rejected. BY REPRESENTATIVE JACKSON AN ACT Respectfully submitted, To amend and reenact R.S. 6:662, R.S. 12:302(L) and 425, R.S. 47:48, 51, 158(C) and (D), 246(A), 287.71(B)(2), (3), (4), and Representative Chris Broadwater (6), 287.73(C)(4), 287.86(A)(introductory paragraph), Representative James R. Fannin 287.732(B)(2), 287.738(F)(1) and (G), and 287.745(B), and Representative John Bel Edwards R.S. 51:3092, relative to corporate income tax; to provide for Senator Jack Donahue corporate tax expenditures; to provide for corporate income tax Senator Dan Claitor exclusions and deductions; to reduce the amount of certain Senator Dan "Blade" Morrish corporate income tax exclusions and deductions; to provide for Rep. Broadwater moved to adopt the Conference Committee an effective date; and to provide for related matters. Report. Read by title. ROLL CALL CONFERENCE COMMITTEE REPORT The roll was called with the following result: June 11, 2015 YEAS To the Honorable Speaker and Members of the House of Abramson Garofalo Lorusso Representatives and the Honorable President and Members of the Adams Geymann Mack Senate. Anders Gisclair Miguez Armes Guillory Miller Ladies and Gentlemen: Arnold Guinn Moreno Badon Hall Morris, Jay We, the conferees appointed to confer over the disagreement Barras Harris Morris, Jim between the two houses concerning House Bill No. 624 by Barrow Harrison Norton Representative Jackson recommend the following concerning the Berthelot Havard Ortego Engrossed bill: Billiot Hazel Ourso Bishop, S. Henry Pearson 1. That Senate Committee Amendments Nos. 1 through 13 Bishop, W. Hensgens Pierre proposed by the Senate Committee on Finance and adopted by Bouie Hill Ponti the Senate on June 4, 2015, be adopted. Broadwater Hodges Pope Brown Hoffmann Price 2. That Senate Committee Amendments Nos. 14 and 15 proposed Burford Hollis Pugh by the Senate Committee on Finance and adopted by the Senate Burns, H. Honore Reynolds on June 4, 2015, be rejected. Burns, T. Howard Ritchie Burrell Hunter Robideaux 3. That the set of Senate Floor Amendments proposed by Senator Carmody Huval Schexnayder Adley and adopted by the Senate on June 6, 2015, be rejected. Carter Ivey Schroder Chaney James Seabaugh 4. That the Engrossed bill be amended as follows: Connick Jefferson Shadoin Cox Johnson M. Simon AMENDMENT NO. 1 Cromer Johnson R. St. Germain Danahay Jones Stokes In Senate Committee Amendment No. 12 proposed by the Senate Dove Lambert Talbot Committee on Finance and adopted by the Senate on June 4, 2015,

1470 Page 57 HOUSE 36th Day's Proceedings - June 11, 2015 on page 1, at the end of line 27, delete "(1) There" and insert "(1) AMENDMENT NO. 17 There" On page 7, line 1, change "Eighty" to "Seventy-two" AMENDMENT NO. 2 AMENDMENT NO. 18 On page 3, at the beginning of line 8, delete "Eighty" and insert "Seventy-two" On page 7, line 9, change "eighteen" to "fifteen and eight-tenths of one" AMENDMENT NO. 3 AMENDMENT NO. 19 On page 3, at the end of line 18, delete "eighteen" and insert "fifteen and eight-tenths of one" On page 7, line 11, change "eighty" to "seventy-two" AMENDMENT NO. 4 AMENDMENT NO. 20 On page 3, line 22, after "exceed" and before "percent" delete "forty" On page 7, line 12, change "forty" to "thirty-six" and insert "thirty-six" AMENDMENT NO. 21 AMENDMENT NO. 5 On page 7, delete lines 27 through 29 in their entirety and insert the On page 3, at the beginning of line 28, delete "four" and insert "three following: and six-tenths of one" "Section 3. R.S. 47:51, 158(C) and (D), 246(A), 287.71(B)(2), AMENDMENT NO. 6 (3), and (6), 287.73(C)(4), 287.86(A)(introductory paragraph), 287.738(F)(1) and (G), and 287.745(B) are hereby enacted to read as On page 3, at the beginning of line 29, delete "twelve" and insert "ten follows: and eight-tenths of one" §51. Exclusions from gross income; governmental subsidies AMENDMENT NO. 7 Funds accrued by a corporation engaged in operating a public On page 4, at the beginning of line 1, delete "eighteen" and insert transportation system from any federal, state or municipal "fifteen and eight-tenths of one" governmental entity to subsidize the operation and maintenance of such a transportation system shall not be included in gross income AMENDMENT NO. 8 and shall be exempt from taxation under this Chapter. All expenses of operating the transit system incurred by the corporation shall be On page 4, line 2, after "equal to" and before "any" delete "eighty deductible in arriving at net income. percent of" and insert "seventy-two percent of" * * * AMENDMENT NO. 9 §158. Basis for depletion On page 4, line 4, after "exceed" and before "of the net" delete "forty percent" and insert "thirty-six percent" * * * AMENDMENT NO. 10 C. Percentage depletion for oil and gas wells. In the case of oil and gas wells the allowance for depletion under R.S. 47:66 shall be On page 4, line 24, change "eighty" to "seventy-two" twenty-two percent of the gross income from the property during the taxable year, excluding from such gross income an amount equal to AMENDMENT NO. 11 any rents or royalties paid or incurred by the taxpayer in respect of the property. Such allowance shall not exceed fifty percent of the net On page 5, line 4, change "Eighty" to "Seventy-two" income of the taxpayer, computed without allowance for depletion, from the property except that in no case shall the depletion allowance AMENDMENT NO. 12 under R.S. 47:66 be less than it would be if computed without reference to this Subsection. On page 5, line 8, change "Eighty" to "Seventy-two" D. Percentage depletion for coal and metal mines and sulphur. AMENDMENT NO. 13 The allowance for depletion under R.S. 47:66 shall be, in the case of coal mines, five percent, in the case of metal mines, fifteen percent, On page 5, line 13, change "Eighty" to "Seventy-two" and in the case of sulphur mines or deposits, twenty-three percent, of the gross income from the property during the taxable year, AMENDMENT NO. 14 excluding from such gross income an amount equal to any rents or royalties paid or incurred by the taxpayer in respect of the property. On page 5, line 24, change "Eighty" to "Seventy-two" Such allowance shall not exceed fifty percent of the net income of the taxpayer, computed without allowance for depletion, from the AMENDMENT NO. 15 property. A taxpayer making his first return under this Chapter or under Act 21 of 1934 in respect of a property, shall state whether he On page 6, line 4, change "eighty" to "seventy-two" elects to have the depletion allowance for such property for the taxable year for which the return is made computed with or without AMENDMENT NO. 16 regard to percentage depletion, and the depletion allowance in respect of such property for such year and all succeeding taxable years shall On page 6, line 26, change "eighty" to "seventy-two" be computed according to the election thus made. If the taxpayer fails to make such statement in the return, the depletion allowance for such property for all taxable years shall be computed without

1471 Page 58 HOUSE 36th Day's Proceedings - June 11, 2015 reference to percentage depletion. This Subsection shall not be * * * construed as granting a new election to any taxpayer relative to any property with respect to which he has filed a return under Act 21 of §287.738. Other inclusions and exclusions from gross income 1934. * * * * * * F. Deduction for interest and dividends. §246. Corporations; deduction from net income from Louisiana sources (1) Effective for taxable years beginning after December 31, 2005, there shall be allowed for each taxable year a deduction equal A. Subject to the limitations provided herein, there shall be to the amount of dividends that would otherwise be included in gross deducted from any net income from Louisiana sources determined income. under the provisions of R.S. 47:241 of a corporation for any year following the close of the first taxable year which commenced on or * * * after January 1, 1979, the amount of net Louisiana loss incurred in a preceding year determined as provided in Subsection B of this G. Deduction for hurricane recovery benefits. Any gratuitous Section. grant, loan, or other benefit directly or indirectly provided to a taxpayer by a hurricane recovery entity as defined in R.S. 47:293 * * * shall be allowed as a deduction if such benefit was included in §287.71. Modifications to federal gross income federal adjusted gross income. * * * * * * B. There shall be subtracted from gross income determined §287.745. Deductions from gross income; depletion under federal law, unless already excluded therefrom, the following items: * * * * * * B. In the case of oil and gas wells, the percentage depletion provided for in Subsection A shall be twenty-two percent of gross (2) Funds accrued by a corporation engaged in operating a income from the property during the taxable year, excluding from public transportation system from any federal, state, or municipal such gross income an amount equal to any rents or royalties paid or governmental entity to subsidize the operation and maintenance of incurred by the taxpayer in respect of the property. Such allowance such a transportation system. shall not exceed fifty percent of the net income of the taxpayer, computed without allowance for depletion, from the property. In (3) Refunds of Louisiana corporation income tax received determining net income from the property, federal income taxes shall during the taxable year. be considered an expense. * * * Section 4. R.S. 51:3092 is hereby enacted to read as follows: (6) Amounts received as dividend income from banking §3092. Corporation income and franchise tax exemption corporations organized under the laws of Louisiana, from national banking corporations doing business in Louisiana, and from capital Notwithstanding any other provision of law to the contrary, any stock associations whose stock is subject to ad valorem taxation. corporation that is a LCDFI as provided for in this Chapter shall be exempt from the corporation income tax and the corporation * * * franchise tax levied pursuant to Title 47 of the Louisiana Revised Statutes of 1950 for five consecutive taxable periods. The exemption §287.73. Modifications to deductions from gross income allowed by from the corporation income tax shall commence with the taxable federal law period in which the capital company is certified by the commissioner. The exemption from the corporation franchise tax shall commence * * * with the taxable period next following the taxable period in which certification as a LCDFI is obtained from the commissioner. C. Additions. The following items are declared allowable as deductions in the computation of net income and shall be added to Section 5.(A) Except as provided for in Subsection (B) of this the deductions allowed under federal law to the extent not already Section, the provisions of Sections 1 and 2 of this Act shall apply to included therein: an exclusion from taxable income and a claim for a deduction made on a return filed on or after July 1, 2015, regardless of the taxable * * * year to which the return relates. (4) Expenses disallowed by I.R.C. Section 280(C). Expenses (B) The provisions of Sections 1 and 2 of this Act shall not which would otherwise be deductible under federal law, but for the apply to an amended return filed on or after July 1, 2015, relating to disallowance provisions of I.R.C. Section 280(C), relative to certain an exclusion from taxable income or a claim for a deduction properly expenses for which credits are allowable. claimed on an original return filed prior to July 1, 2015. * * * (C) If a return is filed after July 1, 2015, for which a valid filing extension has been allowed prior to July 1, 2015, then any portion of §287.86. Net operating loss deduction an exclusion or deduction disallowed by the provisions of Sections 1 or 2 of this Act shall be allowed as an exclusion or a deduction in A. Deduction from Louisiana net income. Except as otherwise the amount of one-third of the disallowed portion of the exclusion or provided, there shall be allowed for the taxable year an adjustment deduction on the taxpayer's return for each of the taxable years reducing Louisiana net income in an amount equal to the aggregate beginning during calendar years 2017, 2018, and 2019. of:

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Section 6. The provisions of Sections 1 and 2 of this Act shall Suspension of the Rules become effective on July 1, 2015, and shall remain effective through June 30, 2018. The provisions of Sections 3 and 4 of this Act shall On motion of Rep. Jackson, the rules were suspended in order become effective on July 1, 2018. to consider the following conference committee report which contains subject matter not confined to the disagreement between the Section 7. The provisions of Sections 6 and 7 of this Act shall two houses. become effective on July 1, 2015." HOUSE BILL NO. 635— Respectfully submitted, BY REPRESENTATIVE JACKSON AN ACT Representative Katrina Jackson To amend and reenact R.S. 51:2455(A), 3114(B), and Representative Joel C. Robideaux 3121(C)(3)(b)(i) and (4)(c) and to enact R.S. 51:2367(E), Speaker Charles E. "Chuck" Kleckley relative to rebates; to reduce the amount of rebates; to provide Senator Jack Donahue for an effective date; and to provide for related matters. Senator Robert Adley Senator Neil Riser Read by title. Rep. Jackson moved to adopt the Conference Committee CONFERENCE COMMITTEE REPORT Report. June 11, 2015 ROLL CALL To the Honorable Speaker and Members of the House of The roll was called with the following result: Representatives and the Honorable President and Members of the Senate. YEAS Ladies and Gentlemen: Adams Edwards Moreno Anders Fannin Morris, Jay We, the conferees appointed to confer over the disagreement Armes Foil Norton between the two houses concerning House Bill No. 635 by Arnold Franklin Ourso Representative Jackson recommend the following concerning the Badon Gaines Pierre Reengrossed bill: Barrow Gisclair Ponti Berthelot Guillory Price 1. That the set of Senate Committee Amendments proposed by the Billiot Hall Pugh Senate Committee on Finance and adopted by the Senate on Bishop, S. Harris Reynolds June 4, 2015, be rejected. Bishop, W. Hazel Richard Bouie Hill Ritchie 2. That Senate Floor Amendments Nos. 2 and 4 proposed by Broadwater Hoffmann Robideaux Senator Johns and adopted by the Senate on June 6, 2015, be Brown Honore Schexnayder adopted. Burns, T. Howard Shadoin Burrell Hunter Smith 3. That Senate Floor Amendment Nos. 1 and 3 proposed by Carmody James St. Germain Senator Johns and adopted by the Senate on June 6, 2015, be Carter Jefferson Thibaut rejected. Chaney Landry, T. Thierry Cox LeBas Williams, A. 4. That Senate Floor Amendment No. 1 proposed by Senator Danahay Leger Woodruff Donahue and adopted by the Senate on June 6, 2015, be Dove Montoucet rejected. Total - 62 NAYS 5. That the Reengrossed bill be amended as follows: Abramson Hodges Morris, Jim AMENDMENT NO. 1 Barras Hollis Ortego Burford Huval Pearson On page 1, line 2, after "reenact" and before "3114(B)," delete "R.S. Burns, H. Johnson M. Pope 51:2455(A)," and insert "R.S. 51:1787(B)(3)(b), 2455(A)," Connick Johnson R. Pylant Cromer Lambert Schroder AMENDMENT NO. 2 Garofalo Landry, N. Seabaugh Geymann Leopold Simon On page 1, line 3, after "relative to rebates;"delete the remainder of Guinn Lopinto Stokes the line and at the beginning of line 4, delete "for an effective date;" Harrison Lorusso Talbot and insert "to provide for eligibility; to provide for a sunset of the Havard Mack Whitney reductions; to provide for effective dates;" Henry Miguez Williams, P. Hensgens Miller Willmott AMENDMENT NO. 3 Total - 39 ABSENT On page 1, line 6, after "Section 1." delete the remainder of the line and delete line 7 in its entirety and insert the following: Mr. Speaker Jackson Ivey Jones "R.S. 51:1787(B)(3)(b) is hereby amended and reenacted to read as Total - 4 follows: §1787. Incentives The Conference Committee Report was adopted. * * *

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B. The board may enter into the contracts provided in C. Applications and contract approval and administration. (1) Subsection A of this Section provided that: At the invitation of the secretary, a business may apply for a contract by submitting to the department such certified statements and * * * substantiating documents as the department may require. (3) * * * * * * (3) (b) In addition to the requirements of Subparagraph (a) of this Paragraph, eligibility for a retail business which is assigned a North * * * American Industry Classification Code of 44 or 45 and has more than one hundred employees nationwide including affiliates prior to the (b) The contract shall provide for a rebate to the qualified contract effective date shall be limited to grocery stores and business based upon new payroll and shall include the following pharmacies located in an enterprise zone, as such terms are defined provisions: by the department by rules promulgated in accordance with the Administrative Procedure Act. Notwithstanding any other provision (i) The percentage of new payroll eligible for rebate, up to a of law to the contrary, a retail business which is assigned a North maximum of fifteen percent. American Industry Classification Code of 44, 45, or 722 and whose contract is not entered into before July 1, 2015, shall be ineligible to * * * receive benefits pursuant to the provisions of this Section, unless the related advance notification form was filed before July 1, 2015. If (4) the related advance notification form was filed before July 1, 2015, benefits are available provided the related claim for benefits is filed * * * on or after July 1, 2016. (c) In lieu of the sales and use tax rebate, a qualified business Section 2. R.S. 51:2455(A), 3114(B), and 3121(C)(3)(b)(i) and shall be entitled to a project facility expense rebate equal to one and (4)(c) are hereby amended and reenacted and R.S. 51:2367(E) and one-half percent of the amount of qualified capital expenditures for 2455(D)(3) are hereby enacted to read as follows:" the facility or facilities designated in the contract. For purposes of this Subparagraph, the term "qualified capital expenditures" means AMENDMENT NO. 4 amounts classified as capital expenditures for federal income tax purposes related to the project plus exclusions from capitalization On page 5, delete lines 4 through 6 in their entirety and insert the provided for in Internal Revenue Code Section 263 (a)(1)(A) through following: (L), minus the capitalized cost of land, capitalized leases of land, capitalized interest, capitalized costs of machinery and equipment to "Section 3. R.S. 51:2455(A), 3114(B), and 3121(C)(3)(b)(i) and the extent capitalized manufacturing machinery and equipment costs (4)(c) are hereby enacted to read as follows: are excluded from sales and use tax pursuant to R.S. 47:301(3), and the capitalized cost for the purchase of an existing building. When §2455. Incentive rebates a qualified business purchases an existing building and capital expenditures are used to rehabilitate the building, only the costs of A. An employer who has entered into a contract may receive a the rehabilitation shall be considered qualified capital expenditures. rebate for the taxable periods specified in the contract entered into Additionally, a qualified business shall be allowed to increase its pursuant to the provisions of this Chapter in an amount which shall qualified capital expenditures to the extent the qualified business's be equal to the benefit rate as defined in R.S. 51:2453(1), multiplied capitalized basis is properly reduced by claiming a federal credit. A by the gross payroll, as defined in R.S. 51:2453(3), of new direct jobs qualified business earns the project facility expense rebate in the as defined in R.S. 51:2453(4), for the taxable period as verified by qualified business's fiscal year in which the project is placed in the Department of Economic Development through the use of service but the qualified business may not be issued the project information provided to it by the Louisiana Workforce Commission. facility expense rebate until the Department of Economic In no instance shall a rebate be determined by multiplying the value Development signs a project completion report or such other time as of the health care benefits by the benefit rate. provided for by rule or regulation. The project completion report for the project facility expense rebate shall adhere to the same * * * requirements found in R.S. 51:1787(A)(1)(a)(ii) for the sales and use §3114. Contract administration; rebate tax rebate. Section 4. The provisions of R.S. 51:1787(B)(3)(b) as amended * * * and reenacted by this Act shall supercede the provisions of the Act B. The contract shall provide a rebate to the qualified business that originated as House Bill No. 466 of this 2015 Regular Session, of twenty-five percent of relocation costs and shall include the regardless of the order of final passage. following provisions: Section 5. Section 1 of this Act shall become effective on July (1) The maximum amount of qualifying relocation costs. 1, 2015. Section 6. The provisions of Section 2 of this Act shall become (2) The number of headquarters jobs and associated payroll to effective on July 1, 2015 and shall remain effective through June 30, be created and maintained and any other performance obligations 2018. The provisions of Section 3 of this Act shall become effective deemed appropriate by the secretary. on July 1, 2018." (3) The reduction of annual rebate payments if performance Respectfully submitted, obligations are not met. Representative Katrina Jackson * * * Representative Joel C. Robideaux Speaker Charles E. "Chuck" Kleckley §3121. Competitive Projects Payroll Incentive Program Senator Jack Donahue Senator Ronnie Johns * * * Senator Robert Adley

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Rep. Jackson moved to adopt the Conference Committee CONFERENCE COMMITTEE REPORT Report. June 11, 2015 ROLL CALL To the Honorable Speaker and Members of the House of Representatives and the Honorable President and Members of the The roll was called with the following result: Senate. YEAS Ladies and Gentlemen: Adams Franklin Morris, Jay We, the conferees appointed to confer over the disagreement Anders Gaines Norton between the two houses concerning House Bill No. 445 by Armes Gisclair Ourso Representative Mack recommend the following concerning the Arnold Guillory Pierre Reengrossed bill: Badon Hall Ponti Barrow Harris Price 1. That Senate Committee Amendments Nos. 1, 2, 4, 5, 6, and 7 Berthelot Harrison Pugh proposed by the Senate Committee on Transportation, Billiot Hazel Reynolds Highways and Public Works on May 25, 2015, and adopted by Bishop, W. Hoffmann Ritchie the Senate on May 26, 2015, be adopted. Bouie Honore Robideaux 2. That Senate Committee Amendment No. 3 proposed by the Broadwater Howard Schexnayder Senate Committee on Transportation, Highways and Public Brown Hunter Schroder Works on May 25, 2015, and adopted by the Senate on May 26, Burrell Jackson Shadoin 2015, be rejected. Carmody James Smith Carter Jefferson St. Germain 3. That Senate Committee Amendment No. 1 proposed by the Chaney Lambert Thibaut Senate Committee on Revenue and Fiscal Affairs on June 5, Cox Landry, T. Thierry 2015, and adopted by the Senate on June 5, 2015, be adopted. Dove LeBas Williams, A. Edwards Leger Woodruff 4. That Senate Floor Amendment No. 1 to Senate Committee on Fannin Montoucet Transportation, Highways and Public Works Amendment No. Foil Moreno 3 proposed by Senator Erdey and adopted by the Senate on Total - 61 June 6, 2015, be rejected. NAYS 5. That Senate Floor Amendment No. 1 to the reengrossed bill Barras Hodges Ortego proposed by Senator Erdey and adopted by the Senate on June Bishop, S. Hollis Pearson 6, 2015, be adopted. Burford Huval Pope Burns, H. Ivey Pylant 6. That Senate Floor Amendments Nos. 1 through 3 proposed by Connick Johnson M. Richard Senator Martiny and adopted by the Senate on June 6, 2015, be Cromer Johnson R. Seabaugh adopted. Danahay Landry, N. Simon Garofalo Leopold Stokes 7. That Senate Floor Amendment No. 1 deleting Senate Geymann Lopinto Talbot Committee on Transportation, Highways and Public Works Guinn Lorusso Whitney Amendments Nos. 3 and 7 proposed by Senator Martiny and Havard Mack Williams, P. adopted by the Senate on June 6, 2015, be rejected. Henry Miguez Willmott Hensgens Miller Respectfully submitted, Hill Morris, Jim Total - 40 Representative Sherman Mack ABSENT Representative Karen Gaudet St. Germain Representative Chris Broadwater Mr. Speaker Burns, T. Senator Robert Adley Abramson Jones Senator Daniel "Danny" Martiny Total - 4 Senator Neil Riser The Conference Committee Report was adopted. Point of Order HOUSE BILL NO. 445— BY REPRESENTATIVE MACK Rep. Jones asked for a ruling from the Chair as to whether the AN ACT bill requires a two-thirds vote to pass. To amend and reenact R.S. 47:532.1(A)(1), (3)(a), and (6) and to enact R.S. 47:532.2 and 532.3, relative to public tag agents; to Ruling of the Chair provide relative to persons who may undertake duties of public tag agents; to provide relative to bonds required to be executed The Chair ruled the bill required a two-thirds vote to pass. by public tag agents; to provide relative to qualifications for public tag applicants; to provide relative to the suspension, Rep. Mack moved to adopt the Conference Committee Report. revocation, or cancellation of contracts of public tag agents; to authorize the office of motor vehicles to issue cease and desist ROLL CALL order to public tag agents for certain activity; and to provide for related matters. The roll was called with the following result: Read by title.

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YEAS 1. That House Committee Amendments Nos. 1 and 2 proposed by the House Committee on Health and Welfare and adopted by the Mr. Speaker Foil Lopinto House of Representatives on June 4, 2015, be adopted. Adams Franklin Lorusso Anders Gaines Mack 2. That House Committee Amendment No. 3 proposed by the Armes Garofalo Miguez House Committee on Health and Welfare and adopted by the Arnold Gisclair Miller House of Representatives on June 4, 2015, be rejected. Badon Guillory Moreno Barras Guinn Norton 3. That Legislative Bureau Amendments Nos. 1 and 2 proposed by Berthelot Hall Ourso the Legislative Bureau and adopted by the House of Billiot Harris Pierre Representatives on June 4, 2015, be adopted. Bishop, S. Harrison Ponti 4. That House Floor Amendments Nos. 1 and 2 proposed by Bishop, W. Hazel Price Representative Hensgens and adopted by the House of Bouie Henry Pugh Representatives on June 8, 2015, be rejected. Broadwater Hodges Reynolds Brown Hoffmann Ritchie 5. That the following amendments to the reengrossed bill be Burns, H. Honore Robideaux adopted: Burns, T. Hunter Schexnayder Burrell Huval Shadoin AMENDMENT NO. 1 Carmody Ivey Smith Carter Jackson St. Germain On page 2, line 16, after "census" delete the comma and insert "or" Chaney James Stokes Cox Jefferson Talbot AMENDMENT NO. 2 Cromer Lambert Thibaut Danahay Landry, T. Thierry On page 2, line 18, after "census" delete the remainder of the line and Dove Leger Williams, A. delete lines 19 and 20 Fannin Leopold Woodruff Total - 75 AMENDMENT NO. 3 NAYS On page 2, line 21, delete "census" Burford Johnson R. Pylant Connick Jones Richard AMENDMENT NO. 4 Geymann Landry, N. Schroder Havard LeBas Seabaugh On page 2, between lines 23 and 24, insert the following: Hensgens Morris, Jay Simon Hill Morris, Jim Whitney "(2) If a hospital service district does not grant approval to Hollis Ortego Williams, P. another hospital service district for operation of a licensed nursing Howard Pearson Willmott home as provided in Paragraph (1) of this Subsection, then the Johnson M. Pope hospital service district refusing to grant approval shall be prohibited Total - 26 from operating a licensed nursing home outside of its district ABSENT boundaries. Abramson Edwards (3) If a hospital service district specified in Paragraph (1) of this Barrow Montoucet Subsection is unable to lease or operate a licensed nursing home, then Total - 4 nothing in this Chapter shall limit a hospital service district within the state of Louisiana from operating a licensed nursing home in that The Conference Committee Report, having received a two- parish in accordance with the provisions of Subsection A of this thirds vote of the elected members, was adopted. Section. SENATE BILL NO. 61— (4) If a hospital service district located in a parish identified in BY SENATOR BUFFINGTON this Subsection has not operated a licensed nursing home by August AN ACT 1, 2020, then the provisions of this Subsection shall not apply to that To enact R.S. 46:1069.1, relative to hospital service districts; to hospital service district and the provisions of Subsection A of this provide for leasing and operating a licensed nursing home; to Section shall apply." provide for an effective date; and to provide for related matters. Respectfully submitted, Read by title. Senator Sherri Smith Buffington CONFERENCE COMMITTEE REPORT Senator David Heitmeier Senator Ben Nevers June 11, 2015 Representative Jeffery "Jeff" J. Arnold Representative Bob Hensgens To the Honorable President and Members of the Senate and to the Representative Scott M. Simon Honorable Speaker and Members of the House of Representatives. Rep. Hensgens moved to adopt the Conference Committee Ladies and Gentlemen: Report. We, the conferees appointed to confer over the disagreement ROLL CALL between the two houses concerning Senate Bill No. 61 by Senator Buffington recommend the following concerning the Reengrossed The roll was called with the following result: bill:

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YEAS CONFERENCE COMMITTEE REPORT

Adams Gisclair Moreno June 11, 2015 Anders Guillory Morris, Jay To the Honorable Speaker and Members of the House of Armes Hall Morris, Jim Representatives and the Honorable President and Members of the Arnold Harris Norton Senate. Badon Havard Ortego Barras Hazel Ourso Ladies and Gentlemen: Barrow Henry Pearson Berthelot Hensgens Pierre We, the conferees appointed to confer over the disagreement Billiot Hill Ponti between the two houses concerning House Bill No. 735 by Bishop, S. Hodges Pope Representative Stokes recommend the following concerning the Bishop, W. Hoffmann Price Reengrossed bill: Bouie Hollis Pugh Broadwater Honore Pylant 1. That the set of Senate Committee Amendments proposed by the Brown Howard Reynolds Senate Committee on Revenue and Fiscal Affairs and adopted Burford Hunter Richard by the Senate on June 5, 2015, be adopted. Burns, H. Huval Ritchie Burns, T. Ivey Robideaux 2. That the set of Senate Floor Amendments proposed by the Burrell James Schexnayder Senator Martiny and adopted by the Senate on June 6, 2015, be Carmody Jefferson Schroder adopted. Carter Johnson M. Seabaugh Chaney Johnson R. Shadoin 3. That the set of Senate Floor Amendments proposed by the Connick Lambert St. Germain Senator Heitmeier and adopted by the Senate on June 6, 2015, Cox Landry, N. Stokes be adopted. Cromer Landry, T. Talbot Danahay LeBas Thibaut 4. That the Reengrossed bill be amended as follows: Edwards Leger Thierry Fannin Leopold Whitney AMENDMENT NO. 1 Foil Lopinto Williams, A. Franklin Lorusso Williams, P. In Senate Committee Amendment No. 12 proposed by the Senate Gaines Mack Willmott Committee on Revenue and Fiscal Affairs and adopted by the Senate Garofalo Miguez Woodruff on June 5, 2015, on page 2, at the beginning of line 10, delete "(6)" Geymann Miller and insert "(e)" Total - 95 NAYS AMENDMENT NO. 2 Total - 0 In Senate Floor Amendment No. 6 proposed by the Senator Martiny ABSENT and adopted by the Senate on June 6, 2015, on page 1, at the end of line 24, delete "include" Mr. Speaker Harrison Simon Respectfully submitted, Abramson Jackson Smith Dove Jones Representative Joel C. Robideaux Guinn Montoucet Representative Julie Stokes Total - 10 Representative Michael E. Danahay Senator Neil Riser The Conference Committee Report was adopted. Senator Robert Adley Senator Jean-Paul J. Morrell HOUSE BILL NO. 735— BY REPRESENTATIVE STOKES Rep. Stokes moved to adopt the Conference Committee Report. AN ACT To amend and reenact R.S. 47:164(D) and 6007(B)(8) and (D)(5), ROLL CALL relative to individual income tax; to provide with respect to the motion picture investor tax credit; to provide for employee The roll was called with the following result: compensation eligible as a production expense for purposes of the tax credit; to require withholding for purposes of individual YEAS income tax; to authorize the imposition of a fee by the Department of Revenue for purposes of administration of Anders Garofalo Morris, Jay reporting related thereto; to authorize the exchange of certain Armes Guillory Norton specific information between the Department of Revenue and Arnold Hall Ortego the Department of Economic Development; to require the Badon Harris Ourso reporting of certain payments and other information; to provide Barras Harrison Pearson for applicability; to provide for effectiveness; and to provide for Barrow Havard Pierre related matters. Berthelot Hazel Ponti Billiot Henry Pope Called from the calendar. Bishop, S. Hodges Price Bishop, W. Hoffmann Pugh Read by title. Bouie Hollis Reynolds Broadwater Honore Richard

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Brown Howard Ritchie 1. That Senate Committee Amendments Nos. 9 and 12 through 17 Burford Hunter Robideaux proposed by the Senate Committee on Revenue and Fiscal Burns, H. Huval Schexnayder Affairs and adopted by the Senate on June 5, 2015, be adopted. Burns, T. Ivey Schroder Burrell James Seabaugh 2. That Senate Committee Amendments Nos. 1 through 6, 7, 8, 10, Carmody Jefferson Shadoin and 11 proposed by the Senate Committee on Revenue and Carter Johnson M. Simon Fiscal Affairs and adopted by the Senate on June 5, 2015, be Chaney Lambert Smith rejected. Connick Landry, N. St. Germain Cox Landry, T. Stokes 3. That the set of Senate Floor Amendments proposed by Senator Cromer Leger Talbot Riser and adopted by the Senate on June 6, 2015, be rejected. Danahay Leopold Thibaut Dove Lopinto Thierry That the reengrossed bill be amended as follows: Edwards Lorusso Whitney Fannin Mack Williams, A. AMENDMENT NO. 1 Foil Miguez Williams, P. Franklin Miller Willmott On page 1, line 2, after "R.S.", delete the remainder of the line, delete Gaines Moreno Woodruff lines 3 and 4 in their entirety, at the beginning of line 5, delete "G, Total - 90 and H," and insert the following: NAYS Geymann Hensgens Jones "47:1524(D)(2), and 6007(section heading), (B)(5), (10) through Gisclair Hill Morris, Jim (16), (C)(subsection heading), (1)(introductory paragraph), (a)(iii), Guinn Johnson R. Pylant and (b)(iii), (2) and (4)(b) and (f), (D)(2)(d)(i), (E), and (F), to enact Total - 9 R.S. 47:6007(B)(17) and (18), (C)(1)(c)(iii), (D)(1)(d)(iv) and ABSENT (2)(d)(iii), (G), and (H), and to repeal R.S. 47:1524(D)(3)," Mr. Speaker Adams LeBas AMENDMENT NO. 2 Abramson Jackson Montoucet Total - 6 On page 1, delete lines 13 through 16 in their entirety, and insert the following: The Conference Committee Report was adopted. "Section 1. R.S. 47:1524(D)(2), and 6007(section heading), HOUSE BILL NO. 748— (B)(5), (10) through (16), (C)(subsection heading), (1)(introductory BY REPRESENTATIVE STOKES paragraph), (a)(iii) and (b)(iii), (2) and (4)(b) and (f), and (D)(2)(d)(i) AN ACT are hereby amended and reenacted and R.S. 47:6007(B)(17) and (18), To amend and reenact R.S. 47:1524(D)(2), and 6007(section (C)(1)(c)(iii), (D)(1)(d)(iv) and (2)(d)(iii), and (G) are hereby enacted heading), (B)(5), (10) through (16), (C)(subsection heading), to read as follows:" (1)(introductory paragraph), (a)(iii), and (b)(iii), (2) and (4)(b) and (f), (D)(2)(d)(i), (E), and (F), to enact R.S. 47:6007(B)(17) AMENDMENT NO. 3 and (18), (C)(1)(c)(iii), (D)(1)(d)(iv) and (2)(d)(iii), (G), and (H), and to repeal R.S. 47:1524(D)(3), relative to income tax On page 1, between lines 16 and 17, insert the following: credits; to provide with respect to the motion picture investor tax credit; to provide for definitions; to provide eligibility for "§1524. Tax credit registry; requirements; limitations certain types of productions; to provide requirements for the completion of projects and certification of expenditures; to * * * authorize assignment of credits to a lender under certain circumstances; to provide for recapture of tax credits; to provide D. Transfers. for the final certification of certain expenditures for state- certified infrastructure projects; to provide for effectiveness; and * * * to provide for related matters. (2) Notwithstanding any other provision of law to the contrary, no issuance, sale, or transfer of tax credits after January 1, 2014, shall Called from the calendar. be effective as between the transferor and transferee, or as to third parties nor recognized by or the department until it has been Read by title. recorded in the registry. CONFERENCE COMMITTEE REPORT * * *"

June 11, 2015 AMENDMENT NO. 4 To the Honorable Speaker and Members of the House of On page 1, line 17, after "picture" and before "tax" delete "investor" Representatives and the Honorable President and Members of the and insert "production" Senate. AMENDMENT NO. 5 Ladies and Gentlemen: On page 2, at the end of line 23, insert the following: We, the conferees appointed to confer over the disagreement between the two houses concerning House Bill No. 748 by "For all state-certified productions approved on or after January 1, Representative Stokes recommend the following concerning the 2016, marketing expenditures shall be considered "production Reengrossed bill: expenditures"."

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AMENDMENT NO. 6 documentation. The Department of Revenue may require the transferor to submit such additional information as may be necessary On page 3, line 18, after "C." and before "tax" delete "Investor" and to administer the provisions of this Section. The secretary of the insert "Production" Department of Revenue shall make payment to the investor in the amount to which he is entitled from the current collections of the AMENDMENT NO. 7 taxes collected pursuant to Chapter 1 of Subtitle II, provided such credits are transferred to the office within one calendar year of On page 3, delete lines 20 through 25, and insert the following: certification. "Louisiana taxpayers for investment in expenditures related to state- (ii) For projects which receive initial certification on and after certified productions. The tax credit shall be earned by investors a July 1, 2009, the investor who motion picture production company motion picture production company at the time expenditures are that earned the motion picture investor production tax credits made by a motion picture production company in a state-certified pursuant to such certification or the company's irrevocable designee, production. However, credits cannot be applied" as provided for in Item (iv) of this Subparagraph, may transfer the credits to the office Department of Revenue for eighty-five percent AMENDMENT NO. 8 of the face value of the credits in accordance with the procedures and requirements of Item (i) (iii) of this Subparagraph. On page 4, between lines 24 and 25, insert the following: (iii) The Department of Revenue may require the transferor to "(2) The credit shall be allowed against the income tax for the submit such additional information as may be necessary to administer taxable period in which the credit is earned or for the taxable period the provisions of this Section. The secretary of the Department of in which initial certification authorizes the credit to be taken. If the Revenue shall make payment to the motion picture production tax credit allowed pursuant to this Section exceeds the amount of company or its irrevocable designee in the amount to which he is such taxes due for such tax period, then any unused credit may be entitled from the current collections of the taxes collected pursuant carried forward as a credit against subsequent tax liability for a to Chapter 1 of Subtitle II, of this Title provided such tax credits are period not to exceed ten five years. transferred to the Department of Revenue within one calendar year of certification. * * *" (iv) A bank or other lender may be named as an irrevocable AMENDMENT NO. 9 designee in the initial tax credit certification or other document submitted thereafter by a motion picture production company to the On page 4, after line 29, insert the following: office. As an irrevocable designee, a bank or other lender may elect to have the tax credits issued directly to it from the office, and in "(b) Transferors and transferees shall submit to the Department addition to the rights of a transferee may also elect to transfer the of Revenue in writing, a notification of any transfer or sale of tax credits to the Department of Revenue in accordance with the credits within ten business days after the transfer or sale of such tax provisions of Items (ii) and (iii) of this Subparagraph. credits. No transfer or sale of tax credits shall be effective until recorded in the tax credit registry in accordance with R.S. 47:1524. * * *" The notification shall include the transferor's tax credit balance prior to transfer, a copy of any tax credit certification letter(s) issued by the AMENDMENT NO. 10 office and the secretary of the Department of Economic Development the transferor's remaining tax credit balance after transfer, all tax On page 5, delete lines 1 through 5 in their entirety identification numbers for both transferor and transferee, the date of transfer, the amount transferred, a copy of the credit certificate, price AMENDMENT NO. 11 paid by the transferee to the transferor, in the case when the transferor is a state-certified production, for the tax credits, and any On page 5, delete lines 22 through 28 in their entirety, and insert the other information required by the office or the Department of following: Revenue. For the purpose of reporting transfer prices, the term "transfer" shall include allocations pursuant to Paragraph (2) of this "certification period for the applicable state-certified production, a Subsection as provided by rule. The tax credit transfer value means state-certified motion picture production company applicant shall the percentage as determined by the price paid by the transferee to make a request to the office to proceed to final certification by the transferor divided by the dollar value of the tax credits that were submitting to the office a cost report of production expenditures to be transferred in return. The notification submitted to the Department formatted in accordance with instructions of the office. The of Revenue shall include a processing fee of up to two hundred applicant shall make all records related to the cost report available for dollars per transferee, and any information submitted by a transferor inspection by the office and the qualified accountant selected by the or transferee shall be treated by the office and the Department of office to prepare the production expenditure verification report, after Revenue as proprietary to the entity reporting such information and which time all such claims to tax credits shall be deemed waived. therefore confidential. However, this shall not prevent the After review and investigation of the cost report, the accountant shall publication of summary data that includes no fewer than three submit to the office and the secretary a production expenditure transactions. verification report. The office and the secretary shall review the production audit expenditure verification report and may require * * * additional information needed to make a determination as to final certification of all tax credits for that production. Within one (f)(i) Beginning on and after January 1, 2007, the investor who hundred twenty days of the receipt of the production audit earned the motion picture investor tax credits may transfer the expenditure verification report and all required supporting credits to the office for seventy-two percent of the face value of the information, the office and the secretary shall" credits. Beginning January 1, 2009, and every second year thereafter, the percent of the face value of the tax credits allowed for AMENDMENT NO. 12 transferring credits to the office shall increase two percent until the percentage reaches eighty percent. Upon the transfer, the On page 6, line 1, after "to the" and before "for" delete "investors" Department of Economic Development shall notify the Department and insert "applicant" of Revenue and shall provide it with a copy of the transfer

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AMENDMENT NO. 13 Revenue through any collection remedy authorized by R.S. 47:1561 and initiated within the later of any of the following: On page 7, between lines 15 and 16, insert the following: (1) Two years from December thirty-first in the year in which "Section 2. R.S. 47:6007(section heading), (E) and (F) are the tax credit was paid in accordance with Item (C)(4)(f)(ii) of this hereby amended and reenacted and R.S. 47:6007(H) is hereby Section. enacted to read as follows: (2) Three years from December thirty-first of the year in which §6007. Motion picture investor production tax credit the taxes for the filing period were due. * * * (3) Three years from December thirty-first of the year in which E. Recapture Disallowance and recapture of credits. If the the final tax credit certification letter was issued. office finds that monies for which an investor received tax credits according to this Section are not invested in and expended with (4) The time period for which prescription has been extended, respect to a state-certified production within twenty-four months of as provided by R.S. 47:1580. the date that such credits are earned, then the investor's state income tax for such taxable period shall be increased by such amount * * *" necessary for the recapture of credit provided by this Section. AMENDMENT NO. 14 (1) A bad faith holder may not transfer tax credits pursuant to any provision of Paragraph (C)(4) of this Section, nor claim tax On page 8, delete lines 15 through 19 in their entirety, and insert the credits pursuant to Paragraphs (C)(2) and (3) of this Section. A bad following: faith holder is a person who participated in material misrepresentation or fraudulent acts in connection with the "Section 3. R.S. 47:1524(D)(3) is hereby repealed in its certification of tax credits pursuant to this Section, or who prior to or entirety. at the time of certification of such tax credits knew or reasonably should have known of such material misrepresentation or fraudulent acts, or a legal entity owned or controlled by such a person. Upon a Section 4. The provisions of Sections 1 and 3 of this Act shall determination of bad faith by the Department of Revenue such tax become effective on January 1, 2016. credits shall be deemed disallowed as to the bad faith holder. (2) Tax credits previously transferred pursuant to Subparagraph (C)(4)(f) of this Section or claimed by a bad faith holder, but Section 5. The provisions of Sections 2, 4, and 5 of this Act subsequently disallowed, may be recovered by the secretary of the shall become effective on July 1, 2015." Department of Revenue through any collection remedy authorized by R.S.47:1561, plus interest and penalties provided by law for the Respectfully submitted, delinquent payment of taxes, and the Department of Revenue may Representative Joel C. Robideaux recapture any amounts and other damages from a bad faith holder Representative Walt Leger III using any collection remedy authorized by law. Representative Julie Stokes Senator Jack Donahue (3) In the event tax credits obtained through material Senator Robert Adley misrepresentation or fraudulent acts are claimed by a taxpayer who Senator Jean-Paul J. Morrell is not a bad faith holder, the Department of Revenue shall have the right of recourse against a bad faith holder as provided to a transferee Rep. Stokes moved to adopt the Conference Committee Report. pursuant to Subparagraph (C)(4)(e) of this Section. ROLL CALL (4) The provisions of this Subsection are in addition to and shall not limit the authority of the secretary of the Department of Revenue The roll was called with the following result: to assess or to collect under any other provision of law. YEAS F. Recovery of credits by Department of Revenue. (1) Credits previously granted to a taxpayer, but later disallowed, may be Adams Guillory Moreno recovered by the secretary of the Department of Revenue through any Anders Guinn Morris, Jay collection remedy authorized by R.S. 47:1561 and initiated within Armes Hall Ourso three years from December thirty-first of the year in which the Arnold Harris Pearson twenty-four-month investment period specified in Subsection E of Badon Harrison Pierre this Section ends. Barras Havard Ponti Berthelot Hazel Price Billiot Hodges Pugh (2) The only interest that may be assessed and collected on Bishop, S. Hoffmann Reynolds recovered credits is interest at a rate three percentage points above Bouie Hollis Ritchie the rate provided in R.S. 9:3500(B)(1), which shall be computed from Broadwater Honore Robideaux the original due date of the return on which the credit was taken. Burford Howard Schexnayder Burns, H. Huval Schroder (3) The provisions of this Subsection are in addition to and shall Burns, T. Ivey Seabaugh not limit the authority of the secretary of the Department of Revenue Carmody Jackson Shadoin to assess or to collect under any other provision of law. Carter James Simon Chaney Jefferson St. Germain Prescription. Tax credits previously granted to a taxpayer, but Connick Johnson M. Stokes later disallowed pursuant to the provisions of Subsection E of this Cox Lambert Talbot Section, may be recovered by the secretary of the Department of Cromer Landry, N. Thibaut

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Danahay Landry, T. Thierry 6. That the set of Senate Floor Amendments designated as Dove Leger Whitney SFAHB1 GASCONR 3668, proposed by Senator Claitor and Fannin Leopold Williams, A. adopted by the Senate on June 8, 2015, be adopted. Foil Lopinto Williams, P. Franklin Lorusso Willmott 7. That the set of Senate Floor Amendments designated as Gaines Mack Woodruff SFAHB1 GASCONR 3666, proposed by Senator Claitor and Garofalo Miguez adopted by the Senate on June 8, 2015, be rejected. Gisclair Miller Total - 82 8. That the set of Senate Floor Amendments designated as NAYS SFAHB1 COOPERC 3667, proposed by Senator Adley and adopted by the Senate on June 8, 2015, be adopted. Barrow Johnson R. Pylant Hill Norton Richard 9. That the set of Senate Floor Amendments designated as Hunter Pope Smith SFAHB1 GASCONR 3663 proposed by Senator Peterson and Total - 9 adopted by the Senate on June 8, 2015, be adopted. ABSENT 10. That the following amendments to the reengrossed bill be Mr. Speaker Edwards LeBas adopted: Abramson Geymann Montoucet Bishop, W. Henry Morris, Jim AMENDMENT NO. 1 Brown Hensgens Ortego Burrell Jones In Senate Committee Amendment No. 1 proposed by the Senate Total - 14 Committee on Finance and adopted by the Senate on June 5, 2015, on page 1, line 6, between "218," and "402," delete "355," The Conference Committee Report was adopted. AMENDMENT NO. 2 HOUSE BILL NO. 1— BY REPRESENTATIVE FANNIN In Senate Committee Amendment No. 1 proposed by the Senate AN ACT Committee on Finance and adopted by the Senate on June 5, 2015, Making annual appropriations for Fiscal Year 2015-2016 for the on page 1, line 6, between "549," and "624," insert "555," ordinary expenses of the executive branch of state government, pensions, public schools, public roads, public charities, and state AMENDMENT NO. 3 institutions and providing with respect to the expenditure of said appropriations. In Senate Committee Amendment No. 1 proposed by the Senate Committee on Finance and adopted by the Senate on June 5, 2015, Read by title. on page 1, line 8, between "law" and the period "." insert "or the official forecast for Fiscal Year 2015-2016 is revised to incorporate CONFERENCE COMMITTEE REPORT additional State General Fund (Direct) revenues above the May 14, 2015 official forecast of revenues available for appropriation" June 11, 2015 AMENDMENT NO. 4 To the Honorable Speaker and Members of the House of In Senate Committee Amendment No. 1 proposed by the Senate Representatives and the Honorable President and Members of the Committee on Finance and adopted by the Senate on June 5, 2015, Senate. on page 1, line 12, between "218," and "402," delete "355," Ladies and Gentlemen: AMENDMENT NO. 5 We, the conferees appointed to confer over the disagreement In Senate Committee Amendment No. 1 proposed by the Senate between the two houses concerning House Bill No. 1 by Committee on Finance and adopted by the Senate on June 5, 2015, Representative Fannin recommend the following concerning the on page 1, line 12, between "549," and "624," insert "555," Reengrossed bill: AMENDMENT NO. 6 1. That Senate Committee Amendment Nos. 1 through 260 proposed by the Senate Committee on Finance and adopted by In Senate Committee Amendment No. 1 proposed by the Senate the Senate on June 5, 2015, be adopted. Committee on Finance and adopted by the Senate on June 5, 2015, on page 1, line 12, between "445," and "466," delete "448," 2. That the set of Senate Floor Amendments proposed by Senator Donahue and adopted by the Senate on June 8, 2015, be AMENDMENT NO. 7 adopted. In Senate Committee Amendment No. 1 proposed by the Senate 3. That the set of Senate Floor Amendments designated as Committee on Finance and adopted by the Senate on June 5, 2015, SFAHB1 GASCONR 3671, proposed by Senator Adley and on page 1, line 13, after "or 15" delete the remainder of the line and adopted by the Senate on June 8, 2015, be adopted. on line 14, delete "instrument from" and insert "of" AMENDMENT NO. 8 4. That the set of Senate Floor Amendments proposed by Senator Mills and adopted by the Senate on June 8, 2015, be adopted. In Senate Committee Amendment No. 1 proposed by the Senate Committee on Finance and adopted by the Senate on June 5, 2015, 5. That the set of Senate Floor Amendments proposed by Senator on page 1, line 14, between "Legislature" and "are insufficient" insert Broome and adopted by the Senate on June 8, 2015, be adopted. a comma "," and insert "or the incorporation of additional State General Fund (Direct) revenues for Fiscal Year 2015-2016 that are

1481 Page 68 HOUSE 36th Day's Proceedings - June 11, 2015 above the May 14, 2015 official forecast of revenues available for including those certificated classroom teachers on sabbatical. appropriation" Provided, further, that the expenditure of these funds shall be monitored in accordance with the Department of Education's 70% AMENDMENT NO. 9 Instructional Expenditure Requirements. On page 62, between lines 24 and 25, insert the following: SUPPLEMENTARY BUDGET RECOMMENDATIONS (See Preamble Section 18(D)) "Payable out of the State General Fund by Statutory Dedications out of the New Payable out of the State General Fund Orleans Public Safety Fund to the office (Direct) to the Minimum Foundation of state police in the event House Bill No. Program to increase funding for city, 566 of the 2015 Regular Session of the parish, special schools, lab schools and Legislature is enacted and in the event charter schools, and the Recovery School monies in the fund are recognized by the District for additional costs related to the Revenue Estimating Conference $ 2,500,000" Supplemental Course Allocation $ 2,621,961 Provided, however, for purposes of determining the use of these AMENDMENT NO. 10 funds for each city and parish school system and other public school, the allocation shall equal the number of students enrolled in grades On page 69, line 39, change "489.447" to "489,447" 7 through 12 as of February 1 each year multiplied by $35 per pupil. AMENDMENT NO. 11 Payable out of the State General Fund (Direct) to the Minimum Foundation On page 77, between lines 6 and 7, insert the following: Program to increase funding for city, parish, special schools, lab schools and "The commissioner of administration is hereby authorized and charter schools, and the Recovery School directed to adjust the means of financing for the Payments to Private District, which shall be allocated in the Providers Program in this agency by reducing the appropriation out same manner as provided in the Fiscal of the State General Fund (Direct) by $25,000,000 and by reducing Year 2014-2015 MFP Formula, for a certi- the appropriation out of Federal Funds by $41,085,118. ficated classroom teacher pay raise, related employer retirement contributions and other EXPENDITURES: expenditures in order to sustain the certifi- Payments to Private Providers Program $ 66,085,118 cated classroom teacher pay raise provided for by appropriation in Fiscal Year 2013- TOTAL EXPENDITURES $ 66,085,118 2014 $ 16,202,485 Provided, further, for purposes of determining the use of these funds, MEANS OF FINANCE: certificated classroom teachers are defined per state Board of State General Fund by: Elementary and Secondary Education Bulletin 1929 as classroom Statutory Dedications: teachers (function code series 1000 through 1600, object code 112), Louisiana Medical Assistance Trust Fund $ 25,000,000 including those certificated classroom teachers on sabbatical. Federal Funds $ 41,085,118 Provided, further, that the expenditure of these funds shall be monitored in accordance with the Department of Education's 70% TOTAL MEANS OF FINANCING $ 66,085,118" Instructional Expenditure Requirements." AMENDMENT NO. 12 AMENDMENT NO. 14 On page 110, line 21, change "$573,591,363" to "$548,591,363" On page 133, line 7, change "$5,530,383" to "$5,530,383." AMENDMENT NO. 13 AMENDMENT NO. 15 On page 133, between lines 31 and 32, insert the following: On page 137, line 5, change "44,106,432" to "44,423,952" Payable out of the State General Fund by Statutory Dedications out of the Lou- Respectfully submitted, isiana Lottery Proceeds Fund, not to be expended prior to January 1, 2016, to the Representative James R. Fannin Minimum Foundation Program to increase Representative Chuck Kleckley funding for city, parish, special schools, Representative Walt Leger III lab schools and charter schools, and the Senator Jack Donahue Recovery School District, which shall Senator John A. Alario, Jr. be allocated in the same manner as pro- Senator Edwin R. Murray vided in the FY 2014-2015 MFP Form- ula, for a certificated classroom teacher Rep. Fannin moved to adopt the Conference Committee Report. pay raise, related employer retirement contributions and other expenditures ROLL CALL in order to sustain the certificated classroom teacher pay raise provided for The roll was called with the following result: by appropriation in Fiscal Year 2013-2014 $ 20,000,000 YEAS Provided, further, for purposes of determining the use of these funds, certificated classroom teachers are defined per state Board of Mr. Speaker Foil Lopinto Elementary and Secondary Education Bulletin 1929 as classroom Abramson Franklin Lorusso teachers (function code series 1000 through 1600, object code 112), Adams Gaines Mack

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Anders Garofalo Miguez 1. That Senate Committee Amendments Nos. 1 through 12 Arnold Gisclair Miller proposed by the Senate Committee on Finance and adopted by Badon Guillory Moreno the Senate on June 5, 2015, be adopted. Barras Guinn Morris, Jay Berthelot Hall Norton 2. That Senate Floor Amendments Nos. 1 through 3 of the set of Billiot Harris Ourso Senate Floor Amendments designated as SFBN HB566 Bishop, S. Harrison Pearson GUILLOTJ 3619 proposed by Senator Donahue and adopted by Bishop, W. Hazel Pierre the Senate on June 8, 2015, be adopted. Bouie Hill Ponti Broadwater Hodges Pugh 3. That Senate Floor Amendments Nos. 1 through 15 and 17 Brown Hoffmann Ritchie through 19 of the set of Senate Floor Amendments designated Burford Hollis Robideaux as SFA HB566 HESSM 3677 proposed by Senator Donahue and Burns, H. Honore Schexnayder adopted by the Senate on June 8, 2015, be adopted. Burns, T. Howard Schroder Burrell Huval Seabaugh 4. That Senate Floor Amendment No. 16 of the set of Senate Floor Carter Ivey Shadoin Amendments designated as SFA HB566 HESSM 3677 proposed Chaney Jackson Simon by Senator Donahue and adopted by the Senate on June 8, 2015, Connick Jefferson Stokes be rejected. Cox Johnson M. Talbot Cromer Lambert Thibaut 5. That the following amendments to the Engrossed bill be Danahay Landry, N. Thierry adopted: Dove Landry, T. Whitney Edwards Leger Willmott AMENDMENT NO. 1 Fannin Leopold Total - 80 In Senate Floor Amendment No. 8 of the set of Senate Floor NAYS Amendments designated as SFA HB566 HESSM 3677 proposed by Senator Donahue and adopted by the Senate on June 8, 2015, on page Barrow Johnson R. Richard 1, at the end of line 34, delete "Fund.""" and insert the following: Geymann LeBas Smith Havard Morris, Jim Williams, A. "Fund. Henry Ortego Williams, P. Hensgens Pope Woodruff Section 15. Notwithstanding any provision of law to the Hunter Price contrary, the state treasurer is hereby authorized and directed to James Pylant transfer the following amounts into the state general fund from the Total - 19 funds specified below: ABSENT (1) Seventeen Million Dollars from the Riverboat Gaming Armes Jones Reynolds Enforcement Fund. Carmody Montoucet St. Germain Total - 6 (2) Four Million Dollars from the Louisiana Fire Marshal Fund. The Conference Committee Report was adopted. (3) Two Million Dollars from the Environmental Trust Fund. HOUSE BILL NO. 566— (4) Two Million Five Hundred Thousand Dollars from the BY REPRESENTATIVE FANNIN AN ACT Hazardous Waste Site Cleanup Fund. To amend and reenact R.S. 32:868(B)(2)(b) and R.S. 51:2361(A)(2) and to enact R.S. 40:1402, relative to special treasury funds; to (5) Three Million Dollars from the Insurance Verification provide for the transfer, dedication, use, and appropriations as System Fund. specified of certain treasury funds; to provide for the deposit of certain funds into the state treasury; to provide for deposits into Section 16. Notwithstanding any provision of law to the the Rapid Response Fund; to provide for the uses of monies in contrary, the state treasurer is hereby authorized and directed to the Insurance Verification System Fund; to authorize the transfer the amount of Two Million Five Hundred Thousand Dollars transfer of balances between funds; to create the New Orleans from the Department of Justice Legal Support Fund to the New Public Safety Fund in the state treasury; to provide for deposit, Orleans Public Safety Fund.""" use, and investment of the money in the New Orleans Public Safety Fund; and to provide for related matters. AMENDMENT NO. 2 Read by title. In Senate Floor Amendment No. 18 of the set of Senate Floor Amendments designated as SFA HB566 HESSM 3677 proposed by CONFERENCE COMMITTEE REPORT Senator Donahue and adopted by the Senate on June 8, 2015, on page 2, line 38, after "and 9"" delete the remainder of the line and delete June 11, 2015 line 39 and insert "to "Section 17. Sections 6, 7, 8, 12, 13, 17, and 18"" To the Honorable Speaker and Members of the House of Representatives and the Honorable President and Members of the AMENDMENT NO. 3 Senate. In Senate Floor Amendment No. 19 of the set of Senate Floor Ladies and Gentlemen: Amendments designated as SFA HB566 HESSM 3677 proposed by We, the conferees appointed to confer over the disagreement Senator Donahue and adopted by the Senate on June 8, 2015, on page between the two houses concerning House Bill No. 566 by 3, line 2, change ""Section 16." to ""Section 18." Representative Fannin recommend the following concerning the Engrossed bill:

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AMENDMENT NO. 4 NAYS In Senate Floor Amendment No. 19 of the set of Senate Floor Geymann Johnson R. Pope Amendments designated as SFA HB566 HESSM 3677 proposed by Henry Morris, Jim Pylant Senator Donahue and adopted by the Senate on June 8, 2015, on page Hensgens Ortego Richard 3, line 3, change "and 14"" to "14, 15, and 16"" Total - 9 ABSENT AMENDMENT NO. 5 Bishop, W. Jones On page 4, at the beginning of line 12, delete "Section 6." and insert Honore LeBas "Section 8.(A)" Total - 4 AMENDMENT NO. 6 The Conference Committee Report was adopted. On page 4, between lines 16 and 17, insert the following: HOUSE BILL NO. 800— BY REPRESENTATIVE FANNIN "(B) Notwithstanding any provision of law to the contrary, the AN ACT Louisiana Lottery Corporation or its successor is hereby authorized To appropriate funds and make certain reductions in appropriations and directed to deposit into the state treasury unclaimed prize money from certain sources to be allocated to designated agencies and of Twenty Million Dollars. The state treasurer is hereby authorized purposes in specific amounts for the making of supplemental and directed to transfer the funds to the Lottery Proceeds Fund." appropriations and reductions for said agencies for Fiscal Year 2014-2015; to provide for an effective date; and to provide for Respectfully submitted, related matters. Representative James R. Fannin Read by title. Representative Chuck Kleckley CONFERENCE COMMITTEE REPORT Representative Walt Leger III Senator Jack Donahue June 11, 2015 Senator John A. Alario, Jr. Senator Gregory Tarver To the Honorable Speaker and Members of the House of Representatives and the Honorable President and Members of the Rep. Fannin moved to adopt the Conference Committee Report. Senate. ROLL CALL Ladies and Gentlemen: The roll was called with the following result: We, the conferees appointed to confer over the disagreement between the two houses concerning House Bill No. 800 by YEAS Representative Fannin recommend the following concerning the Reengrossed bill: Mr. Speaker Gaines Miller Abramson Garofalo Montoucet 1. That Senate Committee Amendments Nos. 1 through 24 Adams Gisclair Moreno proposed by the Senate Committee on Finance and adopted by Anders Guillory Morris, Jay the Senate on June 5, 2015, be adopted. Armes Guinn Norton Arnold Hall Ourso 2. That Senate Floor Amendments Nos. 1 through 7 proposed by Badon Harris Pearson Senator Donahue and adopted by the Senate on June 8, 2015, be Barras Harrison Pierre adopted. Barrow Havard Ponti Berthelot Hazel Price 3. That the following amendments to the Reengrossed bill be Billiot Hill Pugh adopted: Bishop, S. Hodges Reynolds Bouie Hoffmann Ritchie AMENDMENT NO. 1 Broadwater Hollis Robideaux Brown Howard Schexnayder In Senate Committee Amendment No. 6 proposed by the Senate Burford Hunter Schroder Committee on Finance and adopted by the Senate on June 5, 2015, Burns, H. Huval Seabaugh on page 4, line 4, after "for the" and before "Program" delete Burns, T. Ivey Shadoin "Administration" and insert "Traffic Enforcement" Burrell Jackson Simon Carmody James Smith AMENDMENT NO. 2 Carter Jefferson St. Germain Chaney Johnson M. Stokes In Senate Committee Amendment No. 22 proposed by the Senate Connick Lambert Talbot Committee on Finance and adopted by the Senate on June 5, 2015, Cox Landry, N. Thibaut on page 8, at the end of line 33, change "$1,735" to "$3,235" Cromer Landry, T. Thierry Danahay Leger Whitney AMENDMENT NO. 3 Dove Leopold Williams, A. Edwards Lopinto Williams, P. In Senate Floor Amendment No. 2 of the set of amendments Fannin Lorusso Willmott proposed by Senator Donahue and adopted by the Senate on June 8, Foil Mack Woodruff 2015, on page 1, at the end of line 12, change """$42,993,907""" to Franklin Miguez """$42,793,907""" Total - 92

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AMENDMENT NO. 4 The Conference Committee Report was adopted. In Senate Floor Amendment No. 3 of the set of amendments Suspension of the Rules proposed by Senator Donahue and adopted by the Senate on June 8, 2015, on page 1, at the end of line 16, change """$52,993,907""" to On motion of Rep. Ivey, the rules were suspended in order to """$52,793,907""" consider the following conference committee report which contains subject matter not confined to the disagreement between the two AMENDMENT NO. 5 houses. In Senate Floor Amendment No. 7 of the set of amendments HOUSE BILL NO. 638— proposed by Senator Donahue and adopted by the Senate on June 8, BY REPRESENTATIVE IVEY 2015, on page 1, at the end of line 36, change "$600,000"" to AN ACT "$800,000"" To amend and reenact R.S. 40:1322(B) and R.S. 49:316.1, relative to state agencies; to provide for fees charged by state departments, Respectfully submitted, agencies, boards, and commissions on certain transactions made Representative James R. Fannin by credit cards, debit cards, and similar payments of obligations; Representative Chuck Kleckley to provide for electronic payments; and to provide for related Representative Walt Leger III matters. Senator Jack Donahue Senator John A. Alario, Jr. Read by title. Senator Norby Chabert CONFERENCE COMMITTEE REPORT Rep. Fannin moved to adopt the Conference Committee Report. June 11, 2015 ROLL CALL The roll was called with the following result: To the Honorable Speaker and Members of the House of Representatives and the Honorable President and Members of the YEAS Senate. Mr. Speaker Gisclair Montoucet Ladies and Gentlemen: Abramson Guillory Moreno Adams Guinn Morris, Jay We, the conferees appointed to confer over the disagreement Anders Hall Morris, Jim between the two houses concerning House Bill No. 638 by Armes Harris Norton Representative Ivey recommend the following concerning the Arnold Harrison Ortego Reengrossed bill: Badon Havard Ourso Barrow Hazel Pearson 1. That the set of Senate Committee Amendments proposed by Berthelot Henry Pierre Senate Committee on Finance and adopted by the Senate on Billiot Hill Ponti June 6, 2015, be adopted. Bishop, S. Hodges Pope Bishop, W. Hoffmann Price 2. That Senate Floor Amendments Nos. 1 through 8 and 10 Bouie Hollis Pugh proposed by Senator Donahue and adopted by the Senate on Broadwater Honore Pylant June 8, 2015, be adopted. Brown Howard Reynolds Burford Hunter Ritchie 3. That Senate Floor Amendment No. 9 proposed by Senator Burns, H. Huval Robideaux Donahue and adopted by the Senate on June 8, 2015 be rejected. Burns, T. Ivey Schexnayder Burrell Jackson Schroder 4. That the Reengrossed bill be amended as follows: Carmody James Seabaugh Carter Jefferson Shadoin AMENDMENT NO. 1 Chaney Johnson M. Simon Connick Johnson R. Smith In Senate Committee Amendment No. 1 proposed by Senate Cox Jones St. Germain Committee on Finance and adopted by the Senate on June 6, 2015, Cromer Lambert Stokes on page 1, line 3, after "R.S. 40:1322(B)," and before "and" insert Danahay Landry, N. Talbot "R.S. 47:1676(G), (H), (I), and (J)," Dove Landry, T. Thibaut Edwards Leger Thierry AMENDMENT NO. 2 Fannin Leopold Whitney Foil Lopinto Williams, A. In Senate Committee Amendment No. 1 proposed by Senate Franklin Lorusso Williams, P. Committee on Finance and adopted by the Senate on June 6, 2015, Gaines Mack Willmott on page 1, line 4, after "57.1(C)," and before "relative to" insert "and Garofalo Miguez Woodruff R.S. 47:1676(K)," Geymann Miller Total - 101 AMENDMENT NO. 3 NAYS On page 2, between lines 7 and 8, insert the following: Total - 0 ABSENT "Section 3. R.S. 47:1676(G), (H), (I), and (J) are hereby amended and reenacted and R.S. 47:1676(K) is hereby enacted to Barras LeBas read as follows: Hensgens Richard Total - 4 §1676. Debt recovery

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* * * Rep. Ivey moved to adopt the Conference Committee Report. G. Agencies may exercise the following procedures, in ROLL CALL combination with its own statutes or as a standalone procedure, to make any debt owed to the agency a final delinquent debt that is The roll was called with the following result: collectible by the office. YEAS (1) Once an agency determines a debt is owed, it shall send the debtor an initial notice of the debt which requests payment, outlines Mr. Speaker Gisclair Moreno any additional information necessary to identify the nature of the debt Abramson Guillory Morris, Jay and the amount due, and notifies the debtor that failure to pay the Adams Guinn Morris, Jim debt in full within sixty days shall subject the debt to be transferred Anders Hall Norton to the office for collection of the maximum amount owed with an Armes Harris Ortego additional collection fee added to the debt. Arnold Harrison Ourso Badon Havard Pearson (2) If, after thirty days from the date of the initial notification, Barras Hazel Pierre the debtor has failed to pay the debt owed, the agency shall send a Barrow Henry Ponti second notice to the debtor with the same information required in Berthelot Hensgens Pope Paragraph (1) of this Subsection. Billiot Hill Price Bishop, S. Hodges Pugh (3) If the debt remains unpaid sixty days after the date of the Bishop, W. Hoffmann Pylant initial notice, the debt shall be considered a final delinquent debt and Bouie Hollis Reynolds shall be owed to the state and collectible by the office. Broadwater Honore Richard Brown Hunter Ritchie (4) If an agency utilizes the procedures above and transfers the Burford Huval Robideaux final delinquent debt to the office for collection, in lieu of any other Burns, H. Ivey Schexnayder notice, the office shall send the debtor a notice informing the debtor Burns, T. Jackson Schroder of the debt's transfer to its office for collection and of the additional Burrell James Seabaugh collection fee that shall be added to the debt. Carmody Jefferson Shadoin Carter Johnson M. Simon G. H. The secretary shall promulgate rules and regulations in Chaney Johnson R. Smith accordance with the Administrative Procedure Act to implement the Connick Lambert St. Germain provisions of this Section, including rules authorizing any reasonable Cox Landry, N. Stokes procedure or requirement for agencies referring delinquent debt to Danahay Landry, T. Talbot the department for collection, requirements regarding information Dove Leger Thibaut necessary to collect the debt and the formatting of that information, Edwards Leopold Thierry and the priority or ranking of debt payments against multiple agency Fannin Lopinto Whitney debts. Any rule promulgated by the department shall be construed in Foil Lorusso Williams, A. favor of the secretary. Franklin Mack Williams, P. Gaines Miguez Willmott H. I. The secretary may enter into one or more reciprocal Garofalo Miller Woodruff collection and offset of indebtedness agreements with the federal Geymann Montoucet government, pursuant to which the state shall agree to offset from Total - 101 state tax refunds and payments otherwise due to vendors and NAYS contractors providing goods or services to agencies, non-tax debt owed to the federal government, and the federal government shall Total - 0 agree to offset from federal payments to vendors, contractors, and ABSENT taxpayers debt owed to the state. The secretary shall include all eligible collection accounts placed with the attorney general's office Cromer Jones for all available offsets. Howard LeBas Total - 4 I. J. After the office exercises and employs its collection methods and tools, it shall evaluate and recommend any uncollectible The Conference Committee Report was adopted. debt for sale or securitization in accordance with the provisions of R.S. 39:88.2 and 88.3. Suspension of the Rules On motion of Rep. Jackson, the rules were suspended in order J. K. The operations of the office shall be subject to annual to consider the following conference committee report which review by the Cash Management Review Board." contains subject matter not confined to the disagreement between the two houses. AMENDMENT NO. 4 HOUSE BILL NO. 629— On page 2, line 8, change "Section 2." to "Section 4." BY REPRESENTATIVES JACKSON, WESLEY BISHOP, COX, GAINES, HALL, HUNTER, JAMES, TERRY LANDRY, NORTON, PIERRE, SMITH, AND WOODRUFF Respectfully submitted, AN ACT To amend and reenact R.S. 25:1226.4(C)(1) and (2), R.S. Representative Barry Ivey 47:33(A)(introductory paragraph), 34(B)(1), 35(C), 37(C), 265, Representative James R. Fannin 287.664, 287.748(B)(1), 287.749(B), 287.752(B)(1), Representative Chris Broadwater 287.753(C), 287.755(C), 287.758(B), 287.759(A) and (C)(3), Senator Jack Donahue 297(A), (B), (C)(1), (D)(2), (F), (G)(2), (H)(1), (I)(2), (J)(4), Senator Mack "Bodi" White (K)(2)(a), (L)(3), (M)(1), (N)(1) and (2), and (P)(2), 297.2, Senator Robert Adley 297.6(A)(1) and (5), 297.9(A), 6004(A)(2), the heading of 6005, 6005(C)(1) and (D)(1), 6006(D)(5), 6006.1(E)(3),

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6007(C)(1)(c)(introductory paragraph), 6008(A), 6009(D)(1), 11. That Senate Floor Amendments Nos. 2, 4, and 13 through 15 6012(B), 6013(A), 6015(C)(2) and (D), 6017(A), 6018(C), proposed by Senator Donahue and adopted by the Senate on 6020(D)(1) and (2)(a), 6022(D)(2)(introductory paragraph), June 6, 2015, be rejected. 6023(C)(1) and (3)(introductory paragraph), 6025(A)(1), 6026(D)(2) and (3), 6030(B)(1) and (2)(a), 6032(C) and (F), 12. That the Reengrossed bill be amended as follows: 6034(C)(1)(a)(ii)(bb), (C)(1)(a)(iii), (C)(1)(c), and (d), 6035(C)(1) and (D), 6036(C)(1)(b) and (I)(2)(a)(i), and AMENDMENT NO. 1 6037(B)(1) and (2)(b), (c), and (d), and R.S. 51:1807(C), 2354(A) and (B), 2399.3(A)(2)(a) and (b), and 3085(B)(1)(a) In Senate Committee Amendment No. 30 proposed by the Senate and to enact R.S. 47:297.4(A)(1)(a)(iii), 6006(D)(6), Committee on Finance and adopted by the Senate on June 4, 2015, 6006.1(E)(4), 6007(C)(1)(c)(iii) and (d), and 6022(D)(3), on page 3, delete line 2 in its entirety and insert "On page 6, line 16, relative to income and corporate franchise tax credits; to reduce change "One hundred sixty" to "One hundred forty-four"" the amount of tax credits; to provide for an effective date; and to provide for related matters. AMENDMENT NO. 2 Read by title. In Senate Committee Amendment No. 31 proposed by the Senate Committee on Finance and adopted by the Senate on June 4, 2015, CONFERENCE COMMITTEE REPORT on page 3, delete line 4 in its entirety and insert "On page 6, line 18, June 11, 2015 change "One hundred eighty" to "One hundred sixty-two"" To the Honorable Speaker and Members of the House of AMENDMENT NO. 3 Representatives and the Honorable President and Members of the Senate. In Senate Committee Amendment No. 42 proposed by the Senate Committee on Finance and adopted by the Senate on June 4, 2015, Ladies and Gentlemen: on page 3, at the end of line 28, insert "of one" We, the conferees appointed to confer over the disagreement AMENDMENT NO. 4 between the two houses concerning House Bill No. 629 by Representative Jackson recommend the following concerning the In Senate Committee Amendment No. 63 proposed by the Senate Reengrossed bill: Committee on Finance and adopted by the Senate on June 4, 2015, on page 5, at the end of line 8, insert "of one" 1. That Senate Committee Amendments Nos. 1 through 4, 6, 8 through 69, 71, 74 through 93, 96 through 107, 114 through AMENDMENT NO. 5 129, and 133 through 140 as proposed by the Senate Committee on Finance and adopted by the Senate on June 4, 2015, be In Senate Committee Amendment No. 68 proposed by the Senate adopted. Committee on Finance and adopted by the Senate on June 4, 2015, 2. That Senate Committee Amendments Nos. 5, 7, 70, 72, 73, 94, on page 5, at the end of line 18, insert "of one" 95, 108 through 113, 130 through 132, and 141 as proposed by the Senate Committee on Finance and adopted by the Senate on AMENDMENT NO. 6 June 4, 2015, be rejected. In Senate Committee Amendment No. 75 proposed by the Senate 3. That Senate Floor Amendment No. 1 in the amendment set Committee on Finance and adopted by the Senate on June 4, 2015, coded 3387 proposed by Senator Adley and adopted by the on page 6, at the end of line 2, insert "of one" Senate on June 6, 2015, be rejected. AMENDMENT NO. 7 4. That the set of Senate Floor Amendments proposed by Senator Martiny and adopted by the Senate on June 6, 2015, be adopted. In Senate Committee Amendment No. 78 proposed by the Senate Committee on Finance and adopted by the Senate on June 4, 2015, 5. That Senate Floor Amendments Nos. 1, 6, 7, and 11 proposed on page 6, at the end of line 8, insert "of one" by Senator Morrell and adopted by the Senate on June 6, 2015, be adopted. AMENDMENT NO. 8 6. That Senate Floor Amendments Nos. 2 through 5, 8 through 10, In Senate Committee Amendment No. 80 proposed by the Senate 12, and 13 proposed by Senator Morrell and adopted by the Committee on Finance and adopted by the Senate on June 4, 2015, Senate on June 6, 2015, be rejected. on page 6, delete line 12 in its entirety and insert "On page 19, line 7. That Senate Floor Amendments Nos. 1 and 3 through 7 in the 3, change "Six" to "Five and seventy-six one-hundredths of one" amendment set coded 3408 proposed by Senator Adley and adopted by the Senate on June 6, 2015, be adopted. AMENDMENT NO. 9 8. That Senate Floor Amendment No. 2 in the amendment set In Senate Committee Amendment No. 81 proposed by the Senate coded 3408 proposed by Senator Adley and adopted by the Committee on Finance and adopted by the Senate on June 4, 2015, Senate on June 6, 2015, be rejected. on page 6, delete line 14 in its entirety and insert "On page 19, line 6, change "Sixteen" to "Fourteen and four-tenths of one" 9. That Senate Floor Amendment No. 1 proposed by Senator Walsworth and adopted by the Senate on June 6, 2015, be AMENDMENT NO. 10 adopted. In Senate Committee Amendment No. 82 proposed by the Senate 10. That Senate Floor Amendments Nos. 1, 3, 5 through 12, and 16 Committee on Finance and adopted by the Senate on June 4, 2015, through 18 proposed by Senator Donahue and adopted by the on page 6, delete line 16 in its entirety and insert "On page 19, line Senate on June 6, 2015, be adopted. 9, change "Thirty-two" to "Twenty-eight and eight-tenths of one"

1487 Page 74 HOUSE 36th Day's Proceedings - June 11, 2015

AMENDMENT NO. 11 line 14, after "R.S. 47:297.4(A)(1)(a)(iii)" delete the comma "," and delete "6006(D)(6)," In Senate Committee Amendment No. 83 proposed by the Senate Committee on Finance and adopted by the Senate on June 4, 2015, AMENDMENT NO. 23 on page 6, at the end of line 18, insert "of one" In Senate Floor Amendment No. 6 proposed by Senator Donahue and AMENDMENT NO. 12 adopted by the Senate on June 6, 2015, on page 1, line 19, delete "seven" and insert "seven" In Senate Committee Amendment No. 93 proposed by the Senate Committee on Finance and adopted by the Senate on June 4, 2015, AMENDMENT NO. 24 on page 7, at the end of line 8, insert "of one" In Senate Floor Amendment No. 9 proposed by Senator Donahue and adopted by the Senate on June 6, 2015, on page 1, line 30, delete AMENDMENT NO. 13 "hundred" and insert "hundred" In Senate Committee Amendment No. 125 proposed by the Senate Committee on Finance and adopted by the Senate on June 4, 2015, AMENDMENT NO. 25 on page 9, at the end of line 12, insert "of one" In Senate Floor Amendment No. 11 proposed by Senator Donahue and adopted by the Senate on June 6, 2015, on page 2, line 3, delete AMENDMENT NO. 14 "twenty-one" and insert "twenty-one and" In Senate Committee Amendment No. 126 proposed by the Senate AMENDMENT NO. 26 Committee on Finance and adopted by the Senate on June 4, 2015, on page 9, at the end of line 14, insert "of one" In Senate Floor Amendment No. 17 proposed by Senator Donahue and adopted by the Senate on June 6, 2015, on page 2, line 29, delete AMENDMENT NO. 15 "seven and two-tenths" and insert "seven and two tenths" AMENDMENT NO. 27 In Senate Committee Amendment No. 128 proposed by the Senate Committee on Finance and adopted by the Senate on June 4, 2015, In Senate Floor Amendment No. 18 proposed by Senator Donahue on page 9, at the end of line 18, insert "of one" and adopted by the Senate on June 6, 2015, on page 2, line 33, delete "seven and two-tenths" and insert "seven and two tenths" AMENDMENT NO. 16 AMENDMENT NO. 28 In Senate Committee Amendment No. 129 proposed by the Senate Committee on Finance and adopted by the Senate on June 4, 2015, On page 1, line 3, after "37(C)," and before "265," insert "227," on page 9, at the end of line 20, insert "of one" AMENDMENT NO. 29 AMENDMENT NO. 17 On page 1, at the beginning of line 14, after "to enact" delete the In Senate Committee Amendment No. 134 proposed by the Senate remainder of the line and at the beginning of line 15, delete "(d), and Committee on Finance and adopted by the Senate on June 4, 2015, 6022(D)(3)" and insert "R.S. 47:6022(D)(3)" on page 11, at the end of line 37, insert "of one" AMENDMENT NO. 30 AMENDMENT NO. 18 On page 3, line 11, after "reenacted and" delete the remainder of the In Senate Committee Amendment No. 135 proposed by the Senate line and delete line 12 in its entirety and insert "R.S. 47:6022(D)(3) Committee on Finance and adopted by the Senate on June 4, 2015, is hereby enacted to read as" on page 11, at the end of line 39, insert "of one" AMENDMENT NO. 31 AMENDMENT NO. 19 On page 5, between lines 3 and 4, insert the following: In Senate Committee Amendment No. 136 proposed by the Senate Committee on Finance and adopted by the Senate on June 4, 2015, "§227. Offset against tax on page 11, at the end of line 41, insert "of one" Every insurance company shall be entitled to an offset against AMENDMENT NO. 20 any tax incurred under this Chapter, in the amount of any taxes, based on premiums, paid by it during the preceding twelve months, In Senate Committee Amendment No. 138 proposed by the Senate by virtue of any law of this state. Beginning on and after July 1, Committee on Finance and adopted by the Senate on June 4, 2015, 2015, and before July 1, 2018, the offset shall be equal to seventy- on page 11, at the end of line 45, insert "of one" two percent of the amount of any taxes, based on premiums. AMENDMENT NO. 21 * * *" In Senate Floor Amendment No. 7 proposed by Senator Morrell and adopted by the Senate on June 6, 2015, on page 1, line 14, after "and AMENDMENT NO. 32 (D)," delete the remainder of the line and delete line 15 in its entirety On page 22, delete lines 1 through 17 in their entirety and insert the AMENDMENT NO. 22 following: In Senate Floor Amendment No. 4 in the amendment set coded 3408 "C. Investor tax credit; state-certified productions and proposed by Senator Adley and adopted by the Senate on June 6, infrastructure projects. (1) Until January 1, 2020, there is hereby 2015, on page 1, delete line 37 in its entirety and insert "On page 1, authorized a credit against the state income tax for investments made

1488 Page 75 HOUSE 36th Day's Proceedings - June 11, 2015 in state-certified productions and state-certified sound recording January 1, 2022. No credits shall be certified until the state-certified infrastructure projects. The tax credit shall be earned by investors at higher education musical or theatrical infrastructure project is the time expenditures are certified by the Louisiana Department of complete. The initial certification letter shall be effective for Economic Development according to the total base investment qualified expenditures made no more than six months prior to the certified for the sound recording production company per calendar date of application. State-certified higher education musical or year; however, no credit shall be allowed under this Section for any theatrical infrastructure projects shall not be subject to the provisions expenditures for which a credit was granted under R.S. 47:6007. of Subitem (cc) of this Item nor shall such projects be subject to the provisions of Subsection H of this Section. (a) For state-certified productions certified on and after July 1, 2007 and prior to July 1, 2015, and state-certified infrastructure (II) For state-certified higher education musical or theatrical projects which have applied on or before August 1, 2009, each infrastructure projects that receive initial certification on or after July investor shall be allowed a tax credit of twenty-five percent of the 1, 2015, and on or before January 1, 2018, a base investment credit base investment made by that investor in excess of fifteen thousand may be earned for expenditures made in the state on or before dollars or, if a resident of this state, in excess of five thousand January 1, 2022, for the construction, repair, or renovation of a new dollars. state-certified higher education musical or theatrical facility infrastructure project, or for investments made by a company or a financier in such infrastructure project that are, in turn, expended for (b) For state-certified productions certified on and after July 1, such construction, repair, or renovation. No more than seven million 2015, and state-certified infrastructure projects which have been two hundred thousand dollars in tax credits per project or forty-three applied on or after July 1, 2015, each investor shall be allowed a tax million two hundred thousand dollars total in tax credits shall be credit of eighteen percent of the base investment made by that granted for state-certified higher education musical or theatrical investor in excess of fifteen thousand dollars or, if a resident of this infrastructure projects that receive initial certification on or after July state, in excess of five thousand dollars. 1, 2015, and on or before January 1, 2018. Twenty-five percent of the total base investment provided for in the initial certification letter * * * of a state-certified higher education musical or theatrical infrastructure project must be expended on or before January 1, 2020, (3)(a) Except as otherwise provided in this Paragraph, the in order for the project to earn credits for the remaining estimated aggregate amount of credits certified for all investors pursuant to this base investment provided for in the initial certification letter, as Section during any calendar year shall not exceed three million expenditures are made in the state on or before January 1, 2022. No dollars two million one hundred sixty thousand dollars." credits shall be certified until the state-certified higher education musical or theatrical infrastructure project is complete. The initial AMENDMENT NO. 33 certification letter shall be effective for qualified expenditures made no more than six months prior to the date of application. State- Delete pages 25 and 26 in their entirety and on page 27, delete lines certified higher education musical or theatrical infrastructure projects 1 and 2 and insert the following: shall not be subject to the provisions of Subitem (cc) of this Item nor shall such projects be subject to the provisions of Subsection H of "§6034. Musical and theatrical production income tax credit this Section. * * * * * * C. Income tax credits for state-certified productions and state- (iii)(aa) Except For state-certified projects that receive initial certified musical or theatrical facility infrastructure projects: certification prior to July 1, 2015, and except as limited for state- certified infrastructure projects as provided for in this Subparagraph, (1) There is hereby authorized the following types of credits the base investment credit shall be for the following amounts: against the state income tax: (aa) (I) If the total base investment is greater than one hundred (a) thousand dollars and less than or equal to three hundred thousand dollars, a company shall be allowed a tax credit of ten percent of the * * * base investment made by that company. (ii) (bb) (II) If the total base investment is greater than three hundred thousand dollars and less than or equal to one million * * * dollars, a company shall be allowed a tax credit of twenty percent of the base investment made by that company. (bb)(I) For state-certified higher education musical or theatrical infrastructure projects that receive initial certification on or before (cc) (III) If the total base investment is greater than one million January 1, 2018 July 1, 2015, a base investment credit may be earned dollars, a company shall be allowed a tax credit of twenty-five for expenditures made in the state on or before January 1, 2022, for percent of the base investment made by that company. the construction, repair, or renovation of a new state-certified higher education musical or theatrical facility infrastructure project, or for (bb) For state-certified projects that receive initial certification investments made by a company or a financier in such infrastructure on or after July 1, 2015, and except as limited for state-certified project that are, in turn, expended for such construction, repair, or infrastructure projects as provided for in this Subparagraph, the base renovation. No more than ten million dollars in tax credits per investment credit shall be for the following amounts: project or sixty million dollars total in tax credits shall be granted for state-certified higher education musical or theatrical infrastructure (I) If the total base investment is greater than one hundred projects for projects that receive initial certification before July 1, thousand dollars and less than or equal to three hundred thousand 2015. Twenty-five percent of the total base investment provided for dollars, a company shall be allowed a tax credit of seven and two- in the initial certification letter of a state-certified higher education tenths of one percent of the base investment made by that company. musical or theatrical infrastructure project must be expended on or before January 1, 2020, in order for the project to earn credits for the (II) If the total base investment is greater than three hundred remaining estimated base investment provided for in the initial thousand dollars and less than or equal to one million dollars, a certification letter, as expenditures are made in the state on or before

1489 Page 76 HOUSE 36th Day's Proceedings - June 11, 2015 company shall be allowed a tax credit of fourteen and four-tenths of AMENDMENT NO. 37 one percent of the base investment made by that company. On page 32, line 8, change "four" to "six" (III) If the total base investment is greater than one million dollars, a company shall be allowed a tax credit of eighteen percent AMENDMENT NO. 38 of the base investment made by that company. On page 32, between lines 10 and 11, insert the following: (c)(i) An For state-certified musical or theatrical productions that receive an initial certification before July 1, 2015, an additional "B. For applications for the technology commercialization tax credit of one tenth of one percent of the amount expended to credit approved on or after July 1, 2015, the following shall apply: employ students enrolled in Louisiana colleges, universities, and vocational-technical schools in a state certified musical or theatrical (1) Except as provided in Paragraph (2) of this Subsection, the production in arts-related positions, such as an actor, writer, taxpayer may earn and apply for and, if qualified, be granted a producer, stagehand, or director, or as a technician working on refundable tax credit which may be applied to any income or aspects of the production such as lighting, sound, and actual stage corporation franchise tax liability owed to the state by the taxpayer work, or working indirectly on the production in accounting, law, seeking to claim the credit, equal in value to twenty-eight and eight- management, and marketing. tenths of one percent of the amount of money invested by the taxpayer applicant in commercialization costs for one business (ii) For state-certified musical or theatrical productions that location meeting the requirements of R.S. 51:2353(C)(1) and (2) as receive an initial certification on or after July 1, 2015, and on or certified by the Department of Economic Development. before January 1, 2018, an additional tax credit of seventy-two thousandths of one percent of the amount expended to employ (2) A tax credit granted pursuant to this Part shall expire and students enrolled in Louisiana colleges, universities, and vocational- have no value or effect on tax liability beginning with the twenty-first technical schools in a state certified musical or theatrical production tax year after the tax year in which it was originally earned, applied in arts-related positions, such as an actor, writer, producer, stagehand, for, and granted. An applicant that meets the requirements of R.S. or director, or as a technician working on aspects of the production 51:2353 and is approved by the Department of Economic such as lighting, sound, and actual stage work, or working indirectly Development may receive a refundable tax credit based on new jobs on the production in accounting, law, management, and marketing. for the period of time approved which shall be equal to four and thirty-two hundredths of one percent multiplied by the gross payroll (d)(i) To the extent that base investment is expended on payroll of new direct jobs meeting the requirements of R.S. 51:2353(C)(3) for Louisiana residents employed in connection with a state-certified and (4) as certified by the Department of Economic Development." musical or theatrical production that receives initial certification prior to July 1, 2015, except for the students provided for in Subparagraph AMENDMENT NO. 39 (c) of this Paragraph, or the construction of a state-certified musical or theatrical facility infrastructure project, a company shall be On page 32, delete line 15 in its entirety and insert the following: allowed an additional tax credit of ten percent of such payroll; however, if the amount paid to any one person exceeds one million "(2)(a) For credits approved prior to July 1, 2015, the following dollars, the additional credit shall not include any amount paid to that shall apply: person that exceeds one million dollars. (i) The credits approved by the department shall be granted at (ii) To the extent that base investment is expended on payroll the rate of" for Louisiana residents employed in connection with a state-certified musical or theatrical production that receives initial certification on AMENDMENT NO. 40 or after July 1, 2015, and on or before January 1, 2018, except for the students provided for in Subparagraph (c) of this Paragraph, or the On page 32, at the beginning of line 16, change "four" to "five" construction of a state-certified musical or theatrical facility infrastructure project, a company shall be allowed an additional tax AMENDMENT NO. 41 credit of seven and two-tenths of one percent of such payroll; however, if the amount paid to any one person exceeds one million On page 32, at the beginning of line 19, delete "(b)" and insert "(ii)" dollars, the additional credit shall not include any amount paid to that person that exceeds one million dollars." AMENDMENT NO. 42 AMENDMENT NO. 34 On page 32, line 20, change "eight" to "ten" On page 31, delete line 25 in its entirety and insert the following: AMENDMENT NO. 43 "A. For applications for the technology commercialization credit On page 32, between lines 28 and 29, insert the following: approved prior to July 1, 2015, the following shall apply: "(b) For credits approved on and after July 1, 2015, the (1) Except as provided in Subsection B of this Section following shall apply: Paragraph (2) of this Subsection, the taxpayer may earn" (i) The credits approved by the department shall be granted at AMENDMENT NO. 35 the rate of three and six-tenths of one percent of the amount of qualified expenditures incurred by the employer for modernization On page 31, line 28, change "thirty-two" for "forty" with the credit divided in equal portions for five years, subject to the limitations provided for in other Paragraphs of this Subsection. AMENDMENT NO. 36 (ii) The total amount of modernization tax credits granted by On page 32, at the beginning of line 3, delete "B." and insert "(2)" the Department of Economic Development in any calendar year shall not exceed seven million two hundred thousand dollars irrespective of the year in which claimed. The department shall by rule establish

1490 Page 77 HOUSE 36th Day's Proceedings - June 11, 2015 the method of allocating available tax credits to applicants, including be an amount determined by multiplying the number of new but not limited to a first come, first served system, reservation of tax employees, as defined in Subsection C of this Section, by the credits for a specified time period, or other method which the following amounts: department, in its discretion, may find beneficial to the program. In the event that the total amount of credits granted in any calendar year (a) one hundred dollars per eligible new employee per taxable is less than seven million two hundred thousand dollars, any residual year. amount of unused credits shall carry forward for use in subsequent years and may be granted in addition to the seven million two (b) two hundred dollars per eligible new economically hundred thousand dollar limit for each year." disadvantaged employee per taxable year. AMENDMENT NO. 44 (c) two hundred twenty-five dollars per new employee who is a resident of a neighborhood with an unemployment rate of ten On page 33, delete lines 6 and 7 in their entirety and insert the percent or more per taxable year. following: * * * "Section 4. R.S. 25:1226.4(C)(1) and (2) are hereby enacted to read as follows: §35. Neighborhood assistance tax credit §1226.4. Tax exemptions and credits * * * * * * C. The division of administration shall grant a tax credit against the state corporate income tax liability. A tax credit of up to seventy C.(1) Whenever the governor finds that a concern satisfies the percent of the actual amount contributed may be allowed for requirements of this Part and the criteria established by rule, he shall investment in programs approved by the commissioner of advise the commerce board that it may enter into a contract with such administration. Such credit for any corporation shall not exceed two cottage industry for a tax credit of up to one thousand five hundred hundred fifty thousand dollars annually. No tax credit shall be dollars that may be used against the tax liability for state income and granted to any bank, bank and trust company, insurance company, corporation franchise taxes related to the operations of the cottage trust company, national bank, savings association, or building and industry within the development zone. loan association for activities that are a part of its normal course of business. Any tax credit not used in the period the investment was (2) In addition to those tax credits provided for in Paragraph (1) made may be carried over for the next five succeeding taxable of this Subsection, the board may also enter into contracts with periods until the full credit has been allowed. eligible cottage industries for a one thousand five hundred dollar tax credit per new employee hired during the taxable year for which the * * * credit is claimed. In order to qualify for this credit, the applicant must have net new hires of one full-time employee or two part-time §37. Tax credit for contributions to educational institutions employees. A full-time employee is a person employed for at least thirty-two hours per week. A part-time employee is a person * * * employed for at least twenty hours per week. In order to qualify as a new hire for purposes of this credit, the employee must have been C. There shall be allowed a credit against the tax liability due a resident of the heritage area development zone for at least thirty under the income tax for donations, contributions, or sales below cost days prior to employment. The credit may be applied to any state of tangible movable property made to educational institutions in the income tax liability or any state corporate franchise tax liability, but state of Louisiana. The credit allowed by this Section shall be not liabilities for penalty or interest due or outstanding at the time the computed at the rate of forty percent of such property's value, as credit is generated. This credit shall be applicable only to a position defined herein, or, in the case of a sale below cost, forty percent of that did not previously exist in the business and that is filled by a the difference between the price received for the tangible movable resident of the development zone who is performing duties in property by the taxpayer and the value of the property as defined connection with the operation of the business as a regular, full-time herein. The credit shall be limited to the total of the tax liability for employee. the taxable year for which it is being claimed and shall be in lieu of the deductions from gross income provided for in R.S. 47:57. The * * * credit shall not be allowed if the taxpayer arbitrarily, capriciously, or unreasonably discriminates against any person because of race, Section 5. R.S. 47:34(B)(1), 35(C), 37(C), 227, 265, 287.664, religion, ideas, beliefs, or affiliations. 287.748(B)(1), 287.749(B), 287.752(B)(1), 287.753(C), 287.755(C), 287.758(B), 287.759(A) and (C)(3), 297(A), (B), (C)(1), (D)(2), (F), * * * (G)(2), (H)(1), (I)(2), (J)(4), (K)(2)(a), (L)(3), (M)(1), (N)(1) and (2), and (P)(2), 297.6(A)(1) and (5), 297.9(A), 6004(A)(2), the heading §227. Offset against tax of 6005, 6005(C)(1) and (D)(1), 6008(A), 6009(D)(1), 6012(B), 6013(A), 6017(A), 6018(C), 6020(D)(1) and (2)(a), Every insurance company shall be entitled to an offset against 6022(D)(2)(introductory)(paragraph), 6023(C)(1) and any tax incurred under this Chapter, in the amount of any taxes, (3)(introductory paragraph), 6025(A)(1), 6026(D)(2) and (3), based on premiums, paid by it during the preceding twelve months, 6032(C) and (F), 6034(C)(1)(a)(ii)(bb), (C)(1)(a)(iii), (C)(1)(c), and by virtue of any law of this state. (d), 6035(C)(1) and (D), 6036(C)(1)(b) and (I)(2)(a)(i), and 6037(B)(1) and (2)(b), (c), and (d) are hereby enacted to read as * * * follows: §265. Credits arising from refunds by utilities §34. Corporation tax credit Whenever a utility refunds to its customers, pursuant to an order of a court or regulatory agency as a result of the denial of a proposed * * * rate increase, an amount or amounts which, if taken as a deduction from gross income in the year paid or accrued, would result in a net B.(1) The credit shall be a portion of the state corporate income loss, then in lieu of such deduction the utility may elect to take a tax, but not in excess of fifty percent of such tax. Such portion shall credit against its Louisiana income tax in the amount of the income

1491 Page 78 HOUSE 36th Day's Proceedings - June 11, 2015 tax increase which was the sole result of the inclusion of the amount C. The division of administration or its successor shall grant a or amounts refunded in gross income in the year or years received tax credit against the state corporation income tax as provided in this irrespective of whether or not the period of limitation provided in Section. A tax credit of up to seventy percent of the actual amount R.S. 47:1623 has expired for the year in which the amount refunded contributed may be allowed for investment in programs approved by was included in gross income. If this credit exceeds the income tax the commissioner of administration or his successor. Such credit for that would be due the State of Louisiana in the year of the refund, any corporation shall not exceed two hundred fifty thousand dollars computed without the credit, then the excess of this credit may be annually. No tax credit shall be granted to any bank, bank and trust carried over the following two taxable years. company, insurance company, trust company, national bank, savings association, or building and loan association for activities that are a * * * part of its normal course of business. Any tax credit not used in the period the investment was made may be carried over for the next five §287.664. Credits arising from refunds by utilities succeeding taxable periods until the full credit has been allowed. Whenever a utility refunds to its customers, pursuant to an order * * * of a court or regulatory agency as a result of the denial of a proposed rate increase, an amount or amounts which, if taken as a deduction §287.755. Tax credit for contributions to educational institutions from gross income in the year paid or accrued, would result in a net loss, then in lieu of such deduction the utility may elect to take a * * * credit against its Louisiana income tax in the amount of the income tax increase which was the sole result of the inclusion of the amount C. There shall be allowed a credit against the tax liability due or amounts refunded in gross income in the year or years received under the income tax for donations, contributions, or sales below cost irrespective of whether or not the period of limitation provided in of tangible movable property made to educational institutions in the R.S. 47:1623 has expired for the year in which the amount refunded state of Louisiana. The credit allowed by this Section shall be was included in gross income. If this credit exceeds the income tax computed at the rate of forty percent of such property's value, as that would be due the state of Louisiana in the year of the refund, defined herein, or, in the case of a sale below cost, forty percent of computed without the credit, then the excess of this credit may be the difference between the price received for the tangible movable carried over the following two taxable years. property by the taxpayer and the value of the property as defined herein. The credit shall be limited to the total of the tax liability for * * * the taxable year for which it is being claimed and shall be in lieu of the deductions from gross income provided for in R.S. 47:57. The §287.748. Corporation tax credit; re-entrant jobs credit credit shall not be allowed if the taxpayer arbitrarily, capriciously, or unreasonably discriminates against any person because of race, * * * religion, ideas, beliefs, or affiliations. B.(1) The credit shall be one hundred fifty dollars per eligible re-entrant employed, as defined in Subsection C hereof, but shall not * * * exceed fifty percent of corporate income tax. §287.758. Tax credit for bone marrow donor expense * * * * * * §287.749. Jobs credit B. A credit against the taxes otherwise due under this Part for * * * the tax year is allowed to an employer. The amount of the credit is equal to twenty-five percent of the bone marrow donor expense paid B.(1) The credit shall be a portion of the state corporate income or incurred during the tax year by an employer to provide a program tax, but shall not exceed fifty percent of such tax. Such portion shall for employees who are potential or who actually become bone be an amount determined as follows: marrow donors. (a) One hundred dollars per eligible new employee per taxable * * * year. §287.759. Tax credit for employee and dependent health insurance (b) Two hundred dollars per eligible new economically coverage disadvantaged employee per taxable year. A. When any contractor or subcontractor in the letting of any (c) Two hundred twenty-five dollars per new employee who is contract for the construction of a public work offers health insurance a resident of a neighborhood with an unemployment rate of ten coverage as provided for in this Section, they shall be eligible for a percent or more per taxable year. five percent income tax credit on forty percent of the amount of the contract received in a tax year if eighty-five percent of the full-time * * * employees of each contractor are offered health insurance coverage and each such general contractor or subcontractor pays seventy-five §287.752. Tax credit for employment of first-time nonviolent percent of the total premium for such health insurance coverage for offenders each full-time employee who chooses to participate and pays not less than fifty percent of the total premium for health insurance coverage * * * for each dependent of the full-time employee who elects to participate in dependent coverage. B.(1) The credit shall be two hundred dollars per taxable year per eligible employee. * * * * * * C.(1) §287.753. Neighborhood assistance tax credit * * * * * * (3) The credit shall not exceed three million dollars per year.

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* * * I. There shall be a bone marrow donor expense tax credit for any individual taxpayer required to file a Louisiana tax return, acting §297. Reduction to tax due as a business entity authorized to do business in the state, operating as either a sole proprietorship, a partner in a partnership, or as a A. The tax determined as provided in this Part shall be reduced Subchapter S Corporation, for bone marrow donor expense to be by one hundred dollars for any taxpayer, taxpayer's spouse, or determined as follows: dependent who is deaf, blind, mentally incapacitated, or has lost the use of one or more limbs. Only one credit is allowed for any one * * * person. (2) A credit against the taxes otherwise due under this Part for B. The tax determined as provided in this Part shall be reduced the tax year is allowed to an employer. The amount of the credit is by the following: a credit for the elderly, a credit for contributions equal to twenty-five percent of the bone marrow donor expense paid to candidates for public office, an investment credit, a credit for or incurred during the tax year by an employer to provide a program foreign tax, a work incentive credit, jobs credit, and residential for employees who are potential bone marrow donors or who actually energy credits. The amount of these credits shall be the lesser of become bone marrow donors. twenty-five dollars or ten percent of the same credits allowed on the federal income tax return for the same taxable period. * * *

C.(1) There shall be allowed to an individual, as a credit against J. the tax imposed by this Chapter for the taxable year, an amount equal to the state gasoline and motor fuels taxes and special fuels taxes paid * * * to operate or propel a commercial fishing boat. The credit shall not (4) The amount of the credit per tax year is equal to the least be allowed for any such taxes for which a refund has been claimed of the tax due, or one hundred percent of the educational expenses, pursuant to the provisions of Part VIII of Chapter 18 of this Subtitle. or seven hundred fifty dollars. * * * K. D. In addition to any other credits against the tax payable on net * * * income which the law allows to an individual taxpayer, the taxpayer shall be entitled to the tax credit against the tax payable on net (2)(a) The credit shall be two hundred dollars per taxable year income provided for as follows: per eligible employee. * * * * * * (2) Any taxpayer who so qualifies shall be entitled to a L. maximum tax credit of twenty-five dollars per child for educational expenses. * * * * * * (3) The total amount of the credit shall be the lesser of the full purchase price including applicable taxes paid by the taxpayer or one F. There shall be allowed to an individual, as a credit against hundred dollars. In order to claim the tax credit provided in this the tax imposed by this Chapter for the taxable year, an amount equal Subsection, the qualified taxpayer must submit a certification from to thirty-three and one-third percent of the amount contributed in a his employer that: family responsibility program under the provisions of R.S. 46:449. The amount of this credit shall not exceed two hundred dollars per * * * year. M.(1) There shall be allowed a credit against the individual G. There shall be an environmental equipment purchase tax income tax for amounts paid as premiums for eligible long-term care credit to be determined as follows: insurance. The amount of the credit shall be equal to ten percent of the total amount of premiums paid annually by each individual * * * claiming the credit. (2) The tax credit shall be twenty percent of the purchase price * * * of the equipment if paid for in a single taxable year. If the equipment purchase is financed over two or more taxable years, the tax credit in N.(1) There shall be allowed a credit against individual income a taxable year shall be twenty percent of that portion of the original tax due in a taxable year equal to the following amounts incurred by purchase price paid in that taxable year. For partnerships and a taxpayer during his tax year if related to the taxpayer's travel or Subchapter S Corporations, the tax credit shall proportionately pass absence from work because of a living organ donation by the through to each partner or shareholder in the same percentage in taxpayer or the taxpayer's spouse: which other shares of income, gain, loss, deduction or credit are distributed in accordance with the partnership or shareholder * * * agreement. (2) The credit provided for by this Section shall not exceed ten * * * thousand dollars per organ donation. It shall be allowed against the income tax for the taxable period in which the credit is earned. If the H.(1) The tax determined as provided in this Part shall be tax credit exceeds the amount of such taxes due, then any unused reduced by the lesser of the tax due or five thousand dollars per credit may be carried forward as a credit against subsequent tax taxable year up to a maximum of five years for each taxpayer liability for a period not to exceed ten years. meeting all of the following criteria. * * * * * *

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P. §6004. Employer credit * * * A. (2) The amount of the credit shall be one thousand dollars, or * * * the total tax liability of the taxpayer, whichever is less. The credit shall be taken in the taxable year in which the construction of the (2) The credit shall be seven hundred fifty dollars and shall be dwelling is completed. Only one tax credit may be granted per allowed against the income tax for the taxable period during which dwelling. the new employee has completed one year of full-time service with the taxpayer or against the corporation franchise tax for the taxable * * * period following the taxable period during which the new employee has completed one year of full-time service with the taxpayer. Only §297.6. Reduction to tax due; rehabilitation of residential structures one tax credit shall be allowed for: A.(1) There shall be a credit against individual income tax * * * liability due under this Title for the amount of eligible costs and expenses incurred during the rehabilitation of an owner-occupied §6005. Qualified new recycling manufacturing or process equipment residential or owner-occupied mixed use structure located in a and/or and service contracts National Register Historic District, a local historic district, a Main Street District, a cultural products district, or a downtown * * * development district, or such owner-occupied residential structure that has been listed or is eligible for listing on the National Register, C.(1) A taxpayer who purchases qualified new recycling or such structure that has been certified by the State Historic manufacturing or process equipment or qualified service contracts, Preservation Office as contributing to the historical significance of or both, as defined in this Section and certified by the secretary of the the district, or a vacant and blighted owner-occupied residential Department of Environmental Quality to be used or performed structure located anywhere in the state that is at least fifty years old. exclusively in this state shall be entitled to a credit against any The tax credit authorized pursuant to this Section shall be limited to income and corporation franchise taxes imposed by the state in an one credit per structure rehabilitated. The total credit shall not amount equal to twenty percent of the cost of the new recycling exceed twenty-five thousand dollars per structure. In order to qualify manufacturing or process equipment or qualified service contract, or for that credit, the rehabilitation costs for the structure must exceed both, less the amount of any other tax credits received for the ten thousand dollars. purchase of such equipment or contract, or both. (a) If the credit is for the rehabilitation of an owner-occupied residential structure, the credit shall be twenty-five percent of the * * * eligible costs and expenses of a rehabilitation for which an application for credit has been filed for the first time after July 1, D.(1) The amount of the credit claimed in the taxable period for 2011. If the residential structure is owned and occupied by two or which certification of equipment is received, and the amount of credit more individuals, the applicable percentage shall be based on the sum claimed therefor in each taxable period thereafter, shall not exceed of all owner-occupants who contribute to the rehabilitation, and the twenty percent of the amount of the total credit allowable. In no case credit will be divided between the owner-occupants in proportion to shall the credit claimed exceed fifty percent of the tax liability which their contribution to the eligible costs and expenses. would be otherwise due for that taxable period. Any unused credit for a taxable year in which a credit is allowed may be carried forward (b) If the credit is for the rehabilitation of a vacant and blighted to subsequent years until the credit is exhausted. Total credits owner-occupied residential structure that is at least fifty years old, the certified by the secretary of the Department of Environmental credit shall be fifty percent of the eligible costs and expenses of a Quality in any calendar year shall not exceed five million dollars. rehabilitation for which an application for credit has been filed for the first time after July 1, 2011. * * * §6008. Tax credits for donations made to assist playgrounds in * * * economically depressed areas (5) The maximum amount of tax credits allowed by the State A. There shall be allowed a credit against any Louisiana income Historic Preservation Office to be granted in any calendar year shall or corporation franchise tax for qualified donations made to qualified not exceed ten million dollars. The granting of credits under this playgrounds. The credit shall be an amount equal to the lesser of one Section shall be on a first-come, first-served basis. If the total thousand dollars or one-half of the value of the cash, equipment, amount of credits applied for in any particular year exceeds the goods, or services donated. Any such credit shall be taken as a credit aggregate amount of tax credits allowed for that year, the excess will against the applicable tax or taxes only in the taxable period in which be treated as having been applied for on the first day of the the donation is made. The total amount of the credits taken by any subsequent year. taxpayer during any taxable year shall not exceed one thousand dollars. * * * * * * §297.9. Reduction to tax due; amounts paid by certain military servicemembers and dependents for certain hunting and fishing §6009. Louisiana Basic Skills Training Tax Credit licenses * * * A. There shall be a credit against individual income tax liability due under this Part for amounts paid by an active or reserve military D. Tax credits. (1) Any Louisiana business or industry which servicemember, or the spouse or dependent of such servicemember, satisfies the criteria provided for herein shall, with submission of for obtaining a Louisiana noncommercial hunting or fishing license proper and complete applications, receive a two hundred fifty dollar for themselves or their spouses and dependents. tax credit per participating employee, with the total of all such basic skills training tax credits not to exceed thirty thousand dollars for any * * * such single business or industry enterprise in a particular tax year.

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This tax credit may be applied to any state income tax liability or any D. Tax credits. (1) The total amount of tax credits granted by state corporation franchise tax liability and, if the entire credit cannot the department in any calendar year shall not exceed five million be used in the year earned, the remainder may be applied against dollars. The department shall by rule establish the method of income tax or corporation franchise tax liabilities for the succeeding allocating available tax credits to investors including but not limited two tax years, or until the entire credit is used, whichever occurs first. to a first-come, first-served system, reservation of tax credits for a specific time period, or other method which the department, in its * * * discretion, may find beneficial to the program. If the department does not grant the entire five million dollars in tax credits in any §6012. Employer tax credits for donations of materials, equipment, calendar year, the amount of residual unused tax credits shall carry advisors, or instructors forward to subsequent calendar years and may be granted in any year without regard to the five million dollar per year limitation. After the * * * approval of an investor pool, the department shall issue a letter identifying the amount of tax credits that are available to that pool; B. There shall be a credit against any Louisiana income or however, no tax credit shall be granted to an investor until the corporation franchise tax for the donation of the latest technology investment has been made in the Louisiana Entrepreneurial Business. available in materials, equipment, or instructors made to public training providers, secondary and postsecondary vocational-technical (2)(a) An investor may apply for and, if qualified, be granted a schools, apprenticeship program registered with the Louisiana credit on any income or corporation franchise tax liability owed to Workforce Commission, or community colleges within the state. the state by the taxpayer seeking to claim the credit in the amount The credit shall be an amount equal to one-half the value of the approved by the secretary of the department. The amount of the tax donated materials, equipment, or services rendered by the instructor. credit shall be based upon the amount of money invested by the Any such credit shall be taken as a credit against the applicable tax investor in the Louisiana Entrepreneurial Business, which investment or taxes in the taxable period in which the donation was made. This shall not exceed one million dollars per year per business and two tax credit, when combined with all other applicable tax credits, shall million dollars total per business. Except as otherwise provided in not exceed twenty percent of the employer's tax liability for any Subparagraph (b) of this Paragraph, the credit shall be allowed taxable year. against the income tax for the taxable period in which the credit is earned and the franchise tax for the taxable period following the * * * period in which the credit is earned. The credits approved by the department shall be granted at the rate of thirty-five percent of the §6013. Tax credits for donations made to public schools amount of the investment with the credit divided in equal portions for five years. A. There shall be allowed a credit against the corporate income tax and the corporation franchise tax for qualified donations made to * * * a public school. The credit shall be an amount equal to forty percent of the appraised value of the qualified donation. Any such credit §6022. Digital interactive media and software tax credit shall be taken as a credit against the corporate income or corporation franchise tax for the taxable year in which the donation is made. The * * * total of all such credits taken in a taxable year shall not exceed the total tax liability for that taxable year. D. Tax credit; specific projects. * * * * * * §6017. Tax credits for certain expenses paid by economic (2) For applications for state-certified productions submitted to development corporations the office on or after July 1, 2009, and subsequently approved by the office and secretary, there are hereby authorized tax credits which A. There shall be allowed a credit against any Louisiana income shall be earned by a company at the time funds are expended in or corporation franchise taxes for the filing fee paid to the Louisiana Louisiana on a state-certified production as follows: State Bond Commission that is incurred by an economic development corporation in the preparation and issuance of bonds, as provided for * * * in Chapter 27 of Title 33 of the Louisiana Revised Statutes of 1950. The credit shall be an amount equal to the amount of the filing fee §6023. Sound recording investor tax credit paid to the Louisiana State Bond Commission that is incurred by the corporation in the preparation and issuance of the bonds. * * * * * * C. Investor tax credit; state-certified productions and infrastructure projects. (1) Until January 1, 2020, there is hereby §6018. Tax credits for purchasers from "PIE contractors" authorized a credit against the state income tax for investments made in state-certified productions and state-certified sound recording * * * infrastructure projects. The tax credit shall be earned by investors at the time expenditures are certified by the Louisiana Department of C. The amount of the credit shall be equal to the state sales and Economic Development according to the total base investment use tax paid by the purchaser on each case or other unit of apparel certified for the sound recording production company per calendar during the purchaser's tax year as reflected on the books and records year; however, no credit shall be allowed under this Section for any of the purchaser during his tax year. expenditures for which a credit was granted under R.S. 47:6007. For state-certified productions certified on and after July 1, 2007, and * * * state-certified infrastructure projects which have applied on or before August 1, 2009, each investor shall be allowed a tax credit of twenty- §6020. Angel Investor Tax Credit Program five percent of the base investment made by that investor in excess of fifteen thousand dollars or, if a resident of this state, in excess of * * * five thousand dollars.

* * *

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(3)(a) Except as otherwise provided in this Paragraph, the * * * aggregate amount of credits certified for all investors pursuant to this Section during any calendar year shall not exceed three million F. The credit allowed for each producer pursuant to this Section dollars. shall not exceed thirty thousand dollars per calendar year. The total aggregate amount of tax credits for all producers provided for under * * * this Section shall be capped at two million five hundred thousand dollars per calendar year. §6025. Tax credit for Louisiana Citizens Property Insurance Corporation assessment * * *

A.(1) There shall be allowed a credit against Louisiana income §6034. Musical and theatrical production income tax credit tax due in a taxable year for the amount of surcharges, market equalization charges, or assessments paid by a taxpayer during the * * * taxable year as a result of the 2005 regular assessment or the emergency assessments levied due to Hurricanes Katrina and Rita by C. Income tax credits for state-certified productions and state- Louisiana Citizens Property Insurance Corporation for the FAIR Plan certified musical or theatrical facility infrastructure projects: and Coastal Plan, as they are defined in R.S. 22:2292. (1) There is hereby authorized the following types of credits * * * against the state income tax: (a) §6026. Cane River heritage tax credit * * * * * * (ii) D.(1) * * * (bb) For state-certified higher education musical or theatrical * * * infrastructure projects that receive initial certification on or before January 1, 2018, a base investment credit may be earned for (2) The tax credit authorized by the provisions of this Section expenditures made in the state on or before January 1, 2022, for the shall be for an amount of up to one thousand five hundred dollars, construction, repair, or renovation of a new state-certified higher which may be used against the tax liability for state income and education musical or theatrical facility infrastructure project, or for corporation franchise taxes related to the operations of the cottage investments made by a company or a financier in such infrastructure industry within the development zone. project that are, in turn, expended for such construction, repair, or renovation. No more than ten million dollars in tax credits per (3) In addition, the department may also enter into contracts project or sixty million dollars total in tax credits shall be granted for with eligible cottage industries for a one thousand five hundred dollar state-certified higher education musical or theatrical infrastructure tax credit per new employee hired during the taxable year for which projects. Twenty-five percent of the total base investment provided the credit is claimed. In order to qualify for this credit, the applicant for in the initial certification letter of a state-certified higher must have net new hires of one full-time employee or two part-time education musical or theatrical infrastructure project must be employees. A full-time employee is a person employed for at least expended on or before January 1, 2020, in order for the project to thirty-two hours per week. A part-time employee is a person earn credits for the remaining estimated base investment provided for employed for at least twenty hours per week. In order to qualify as in the initial certification letter, as expenditures are made in the state a new hire for purposes of this credit, the employee must have been on or before January 1, 2022. No credits shall be certified until the a resident of the heritage area development zone for at least thirty state-certified higher education musical or theatrical infrastructure days prior to employment. The credit may be applied to any state project is complete. The initial certification letter shall be effective income tax liability or any state corporate franchise tax liability, but for qualified expenditures made no more than six months prior to the shall not be applied to any liabilities for penalty or interest due or date of application. State-certified higher education musical or outstanding at the time the credit is generated. This credit shall be theatrical infrastructure projects shall not be subject to the provisions applicable only to a position that did not previously exist in the of Subitem (cc) of this Item nor shall such projects be subject to the business and that is filled by a resident of the development zone who provisions of Subsection H of this Section. is performing duties in connection with the operation of the business as a regular, full-time employee. * * * * * * (iii) Except as limited for state-certified infrastructure projects as provided for in this Subparagraph, the base investment credit shall §6032. Tax credit for certain milk producers be for the following amounts: * * * (aa) If the total base investment is greater than one hundred thousand dollars and less than or equal to three hundred thousand C. Each qualifying taxpayer is eligible for tax credits based on dollars, a company shall be allowed a tax credit of ten percent of the the production and sale of milk below the announced production base investment made by that company. price over a calendar year in accordance with the following schedule: (bb) If the total base investment is greater than three hundred Amount of Milk Produced: Amount of Tax Credit: thousand dollars and less than or equal to one million dollars, a company shall be allowed a tax credit of twenty percent of the base Up to 1,000,000 pounds $ 5,000 investment made by that company. 1,000,001 to 1,500,000 pounds $10,000 1,500,001 to 2,000,000 pounds $15,000 (cc) If the total base investment is greater than one million 2,000,001 to 2,500,000 pounds $20,000 dollars, a company shall be allowed a tax credit of twenty-five 2,500,001 to 3,000,000 pounds $25,000 percent of the base investment made by that company. 3,000,001 pounds and above $30,000

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* * * a tax credit equal to the total capital costs of such qualifying project to be taken at five percent per tax year or shall grant such other (c) An additional tax credit of one tenth of one percent of the amount of tax credit to be taken at such other percentage which is amount expended to employ students enrolled in Louisiana colleges, warranted by the significant positive economic benefit determined by universities, and vocational-technical schools in a state certified the commissioner, but no tax credit granted for a qualifying project musical or theatrical production in arts-related positions, such as an shall exceed two million five hundred thousand dollars per tax year. actor, writer, producer, stagehand, or director, or as a technician However, the total amount of tax credits granted on a qualifying working on aspects of the production such as lighting, sound, and project shall not exceed the total cost of the project. In addition, the actual stage work, or working indirectly on the production in investor tax credits granted by the department to any recipient accounting, law, management, and marketing. pursuant to this Section shall be limited to an amount which shall not result in a reduction of tax liability by all recipients of such credits to (d) To the extent that base investment is expended on payroll exceed six million two hundred fifty thousand dollars in any fiscal for Louisiana residents employed in connection with a state-certified year. musical or theatrical production, except for the students provided for in Subparagraph (c) of this Paragraph, or the construction of a state- * * * certified musical or theatrical facility infrastructure project, a company shall be allowed an additional tax credit of ten percent of I. Import-export cargo tax credit. such payroll; however, if the amount paid to any one person exceeds one million dollars, the additional credit shall not include any amount * * * paid to that person that exceeds one million dollars. (2)(a)(i) For taxable years beginning on and after January 1, * * * 2014, there shall be allowed a credit against the individual income, corporation income, and corporation franchise tax liability of a §6035. Tax credit for conversion of vehicles to alternative fuel usage taxpayer who has received certification pursuant to the provisions of Paragraph (1) of this Subsection; provided that the credit shall be * * * allowed only against the tax liability of the international business entity which receives the certification. The amount of the credit shall C.(1) The credit provided for in Subsection A of this Section be equal to the product of multiplying five dollars by the taxpayer's shall be allowed against individual or corporate income tax for the number of tons of qualified cargo for the taxable year which exceeds taxable period in which the property is purchased and installed, if the pre-certification tonnage or the product of multiplying the applicable, and shall be equal to fifty percent of the cost of the number of dollars by the taxpayer's number of tons of qualified cargo qualified clean-burning motor vehicle fuel property. for the taxable year or portion of a taxable year which exceeds the pre-certification tonnage which is warranted by the significant * * * positive economic benefit determined by the commissioner pursuant to Item (ii) of this Subparagraph, whichever is less. For purposes of D. In cases where no previous credit has been claimed pursuant this Item, "pre-certification tonnage" means the number of tons of to Subsection C of this Section for the cost of qualified clean-burning cargo which meets the definition of qualified cargo for purposes of motor vehicle fuel property in a new motor vehicle purchased by a this credit, and which was owned by the international business entity taxpayer with qualified clean-burning motor vehicle fuel property receiving the credit, were imported or exported to or from a installed by the vehicle's manufacturer and the taxpayer is unable to, manufacturing, fabrication, assembly, distribution, processing, or or elects not to determine the exact cost which is attributable to such warehouse facility located in Louisiana, and which were so moved by property, the taxpayer may claim a credit against individual or way of an oceangoing vessel berthed at public port facilities in corporate income tax for the taxable period in which the motor Louisiana during the 2013 calendar year. However, each tax credit vehicle is purchased equal to ten percent of the cost of the motor granted to a taxpayer shall be subject to the same limit as is provided vehicle or three thousand dollars, whichever is less, provided the for a qualifying project pursuant to Subparagraph (C)(1)(b) of this motor vehicle is registered in this state. Section. In addition, the import-export cargo tax credits granted by the department to any recipient pursuant to this Section shall be * * * limited to an amount which shall not result in a reduction of tax liability by all recipients of such credits to exceed six million two §6036. Ports of Louisiana tax credits hundred fifty thousand dollars in any fiscal year. * * * * * * C. Investor tax credit. (1)(a) There are hereby authorized the §6037. Tax credit for "green job industries" following credits against state income and corporate franchise tax: * * * * * * B. Income tax credits for state-certified green projects: (b) The Investor Tax Credit provided for in this Subsection shall be granted by the Department of Economic Development for a (1) There is hereby authorized a base investment tax credit for qualifying project if the commissioner of administration, after certified, verified, and approved expenditures in the state for the approval of the Joint Legislative Committee on the Budget, and the construction, repair, or renovation of a state-certified green project, state bond commission certifies to the secretary of the department or for investments made by a company or a financier in such project that securing the project will result in a significant positive economic which are, in turn, expended for such construction, repair, or benefit to the state. "Significant positive economic benefit" means renovation, not to exceed one million dollars per state-certified green net positive tax revenue that shall be determined by taking into project. No more than five million dollars in tax credits under this account direct, indirect, and induced impacts of the project based on Section shall be granted for state-certified green projects per year. a standard economic impact methodology utilized by the commissioner, and the value of the credit, and any other state tax and * * * financial incentives that are used by the department to secure the project. If the commissioner with the approval of the committee so (2)(a) Tax credits for state-certified green projects shall be certifies, then the Department of Economic Development may grant earned only as follows:

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* * * corporation franchise tax liability owed to the state by the taxpayer seeking to claim the credit, equal in value to forty percent of the (b) The base investment credit for state-certified green projects amount of money invested by the taxpayer applicant in shall be for the following amounts: commercialization costs for one business location meeting the requirements of R.S. 51:2353(C)(1) and (2) as certified by the (i) If the total base investment is greater than one hundred Department of Economic Development. thousand dollars and less than or equal to three hundred thousand dollars, a company shall be allowed a tax credit of ten percent of the B. A tax credit granted pursuant to this Part shall expire and base investment made by that company. have no value or effect on tax liability beginning with the twenty-first tax year after the tax year in which it was originally earned, applied (ii) If the total base investment is greater than three hundred for, and granted. An applicant that meets the requirements of R.S. thousand dollars and less than or equal to one million dollars, a 51:2353 and is approved by the Department of Economic company shall be allowed a tax credit of twenty percent of the base Development may receive a refundable tax credit based on new jobs investment made by that company. for the period of time approved which shall be equal to six percent multiplied by the gross payroll of new direct jobs meeting the (iii) If the total base investment is greater than one million requirements of R.S. 51:2353(C)(3) and (4) as certified by the dollars, a company shall be allowed a tax credit of twenty-five Department of Economic Development. percent of the base investment made by that company. * * * (c) To the extent that base investment is expended on payroll for Louisiana residents employed in connection with the construction §2399.3. Modernization tax credit of a state-certified green project, a company shall be allowed an additional tax credit of ten percent of the payroll; however, if the A. amount paid to any one person exceeds one million dollars, the additional credit shall not include any amount paid to that person that * * * exceeds one million dollars. (2)(a) The credits approved by the department shall be granted (d) To the extent that base investment is expended on payroll at the rate of five percent of the amount of qualified expenditures for Louisiana residents employed in connection with a state-certified incurred by the employer for modernization with the credit divided green project, who are graduates of an institution within the in equal portions for five years, subject to the limitations provided for Louisiana Community and Technical College System or graduates of in other Paragraphs of this Subsection. an apprenticeship program registered with the Louisiana Workforce Commission, each investor shall be allowed an additional tax credit (b) The total amount of modernization tax credits granted by of one percent of such payroll. the Department of Economic Development in any calendar year shall not exceed ten million dollars irrespective of the year in which * * * claimed. The department shall by rule establish the method of allocating available tax credits to applicants, including but not Section 6. R.S. 51:1807(C), 2354(A) and (B), 2399.3(A)(2)(a) limited to a first come, first served system, reservation of tax credits and (b), and 3085(B)(1)(a) are hereby amended and reenacted to read for a specified time period, or other method which the department, in as follows: its discretion, may find beneficial to the program. In the event that the total amount of credits granted in any calendar year is less than §1807. Incentives ten million dollars, any residual amount of unused credits shall carry forward for use in subsequent years and may be granted in addition * * * to the ten million dollar limit for each year. C. The board, after consultation with the secretaries of the * * * Department of Economic Development and the Department of Revenue and with the approval of the governor, may enter into §3085. Tax credit contracts to provide for a five thousand dollar tax credit per net new employee as determined by the company's average annual * * * employment reported under the Louisiana Employment Security Law. This tax credit may be applied to any state income tax liability B.(1)(a) The tax credit shall be calculated by the commissioner or any state franchise tax liability and shall be used for the taxable as seventy-five percent of the person's investment for the purposes of year in which the increase in average annual employment occurred. earning tax credits. However, if the entire credit cannot be used in the year earned, the excess of the credit over the aggregate tax liabilities against which * * * the credit can be applied shall constitute an overpayment, as defined in R.S. 47:1621(A), and the secretary shall make a refund of such Section 7.(A) Except as provided for in Subsection (B) of this overpayment from the current collections of the taxes imposed by Section, the provisions of Sections 1, 2, and 3 of this Act shall apply Chapter 1 and Chapter 5 of Subtitle II of Title 47 of the Louisiana to a claim for a credit on any return filed on or after July 1, 2015, but Revised Statutes of 1950, as amended. The right to a refund of any before June 30, 2018, regardless of the taxable year to which the such overpayment shall not be subject to the requirement of R.S. return relates. 47:1621(B). (B) The provisions of Sections 1, 2, and 3 of this Act shall not * * * apply to an amended return filed on or after July 1, 2015, but before June 30, 2018, relating to a credit properly claimed on an original §2354. Technology commercialization credit; amount; duration; return filed prior to July 1, 2015. forfeit (C) If a return is filed after July 1, 2015, but before June 30, A. Except as provided in Subsection B of this Section, the 2018, for which a valid filing extension has been allowed prior to taxpayer may earn and apply for and, if qualified, be granted a July 1, 2015, then any portion of the credit reduced by the provisions refundable tax credit which may be applied to any income or of Sections 1, 2, or 3 of this Act shall be allowed as a credit in the

1498 Page 85 HOUSE 36th Day's Proceedings - June 11, 2015 amount of one-third of the reduced portion of the credit on the The Conference Committee Report was adopted. taxpayer's return for each of the taxable years beginning during calendar years 2017, 2018, and 2019. SENATE BILL NO. 106— BY SENATOR MORRELL AND REPRESENTATIVE TALBOT Section 8. The provisions of Sections 1, 2, and 3 of this Act AN ACT shall become effective on July 1, 2015 and shall remain effective To amend and reenact R.S. 47:1524(D)(2) and (3), and 6007(section through June 30, 2018. The provisions of Sections 4, 5, and 6 of this heading), (B)(5), (10) through (16), (C)(subsection heading), Act shall become effective on July 1, 2018 and shall apply to original (1)(introductory paragraph), (a)(iii), and (b)(iii), (2) and (4)(b) returns filed on or after July 1, 2018." and (f), (D)(2)(d)(i), (E), and (F), and to enact R.S. 47:6007(B)(17) and (18), (C)(1)(c)(iii), (D)(1)(d)(iv) and Respectfully submitted, (2)(d)(iii), (G), and (H), relative to motion picture investor tax credits; to provide for eligibility for the credits; to provide for Representative Katrina Jackson definitions; to provide eligibility for certain types of Representative Joel C. Robideaux productions; to provide requirements for the completion of Speaker Charles E. "Chuck" Kleckley projects and certification of expenditures; to authorize Senator Jack Donahue assignment of credits to a lender under certain circumstances; to Senator Neil Riser provide for recapture of tax credits; to provide for the final Senator Robert Adley certification of certain expenditures for state-certified infrastructure projects; to provide for effectiveness; and to Rep. Jackson moved to adopt the Conference Committee provide for related matters. Report. ROLL CALL Read by title. The roll was called with the following result: CONFERENCE COMMITTEE REPORT YEAS June 11, 2015 Mr. Speaker Edwards Montoucet To the Honorable President and Members of the Senate and to the Adams Fannin Moreno Honorable Speaker and Members of the House of Representatives. Anders Franklin Morris, Jay Armes Gaines Ourso Ladies and Gentlemen: Arnold Gisclair Pierre Badon Guillory Ponti We, the conferees appointed to confer over the disagreement Barrow Hall Price between the two houses concerning Senate Bill No. 106 by Senator Berthelot Harris Reynolds Morrell recommend the following concerning the Reengrossed bill: Billiot Harrison Richard Bishop, W. Hoffmann Ritchie 1. That House Floor Amendment Nos. 1 through 7 of the set of 7 Bouie Honore Robideaux amendments, proposed by Representative Robideaux and Broadwater Howard Schexnayder adopted by the House of Representatives on June 4, 2015, be Brown Hunter Shadoin rejected. Burns, H. Jackson St. Germain Burrell James Thierry 2. That House Floor Amendment Nos. 1 through 6 of the set of 6 Carmody Jefferson Williams, A. amendments, proposed by Representative Robideaux and Carter Landry, T. Williams, P. adopted by the House of Representatives on June 4, 2015, be Chaney LeBas Woodruff rejected. Cox Leger Dove Leopold 3. That the following amendments to the Reengrossed bill be Total - 58 adopted: NAYS AMENDMENT NO. 1 Barras Hill Ortego Bishop, S. Hodges Pearson On page 1, line 2, after "reenact" delete the remainder of the line and Connick Hollis Pope insert "R.S. 47:1524(D)(2) and (3), and 6007(section heading), Cromer Huval Pugh (B)(5), (10) through (16), (C)(subsection heading), (1)(introductory Danahay Johnson M. Pylant paragraph), (a)(iii), and (b)(iii), (2) and (4)(b) and (f), (D)(2)(d)(i), Foil Johnson R. Seabaugh (E), and (F), and to enact R.S. 47:6007(B)(17) and (18), Garofalo Landry, N. Simon (C)(1)(c)(iii), (D)(1)(d)(iv) and (2)(d)(iii), (G), and (H), relative to Geymann Lopinto Stokes motion" Guinn Lorusso Talbot Havard Mack Whitney AMENDMENT NO. 2 Hazel Miguez Willmott On page 1, line 3, after "for the credits" delete the remainder of the Henry Miller line and delete line 4, and on line 5, delete "retroactivity and Hensgens Morris, Jim severability" and insert "to provide for definitions; to provide Total - 37 eligibility for certain types of productions; to provide requirements ABSENT for the completion of projects and certification of expenditures; to Abramson Jones Smith authorize assignment of credits to a lender under certain circumstances; to provide for recapture of tax credits; to provide for Burford Lambert Thibaut the final certification of certain expenditures for state-certified Burns, T. Norton infrastructure projects; to provide for effectiveness;" Ivey Schroder Total - 10

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AMENDMENT NO. 3 application fee, or state, or local taxes, or any expenditures occurring outside of Louisiana. For all state-certified productions approved on On page 1, line 7, after "Section 1." delete the remainder of the line or after January 1, 2016, marketing expenditures shall be considered and insert the following: "production expenditures". "R.S. 47:1524(D)(2) and (3), and 6007(section heading), (B)(5), (10) (11) "Project completion" means completion of principal through (16), (C)(subsection heading), (1)(introductory paragraph), photography, or as otherwise approved in writing by the office. (a)(iii) and (b)(iii), (2) and (4)(b) and (f), and (D)(2)(d)(i) are hereby amended and reenacted and R.S. 47:6007(B)(17) and (18), (11)(12) "Qualified accountant" means an independent certified (C)(1)(c)(iii), (D)(1)(d)(iv) and (2)(d)(iii), and (G) are hereby" public accountant authorized to practice in this state who has sufficient knowledge of accounting principles and practices generally AMENDMENT NO. 4 recognized in the film and television industry. On page 1, between lines 8 and 9, insert the following: (12)(13) "Resident" or "resident of Louisiana" means a natural person domiciled in the state. A person who maintains a permanent "§1524. Tax credit registry; requirements; limitations place of abode within the state and spends in the aggregate more than six months of each year within the state shall be presumed to be * * * domiciled in the state. D. Transfers (13)(14) "Secretary" means the secretary of the Department of Economic Development. * * * (14)(15) "Source within the state" means a physical facility in (2) Notwithstanding any other provision of law to the contrary, Louisiana, operating with posted business hours and employing at no issuance, sale, or transfer of tax credits after January 1, 2014, shall least one full-time equivalent employee. be effective as between the transferor and transferee, or as to third parties nor recognized by or the department until it has been recorded (15)(16) "State" means the state of Louisiana. in the registry. (16)(17) "State-certified production" shall mean means a (3) The effectiveness of a tax credit transfer as between the production approved by the office and the secretary which is transferor and the transferee shall be provided by agreement of the produced by a motion picture production company domiciled and parties or, in the absence of an agreement, in accordance with the headquartered in Louisiana and which has a viable multi-market provisions of the Louisiana Civil Code and its ancillaries. commercial distribution plan. * * *" (18) "Taxpayer" means an investor in a production, a motion picture production company applicant, individual with an ownership AMENDMENT NO. 5 interest in a motion picture production company applicant, or a subsequent transferee of the tax credit. On page 1, line 9, change "investor" to "production" C. Investor Production tax credit; specific productions and AMENDMENT NO. 6 projects. On page 1, delete lines 13 through 17 and delete page 2 and on page (1) There is hereby authorized a tax credit against state income 3, delete lines 1 through 20, and insert the following: tax for Louisiana taxpayers for investment in expenditures related to state-certified productions. The tax credit shall be earned by "(5) "Motion picture" means a nationally or internationally investors a motion picture production company at the time distributed feature-length film, video, television pilot, television expenditures are made by a motion picture production company in a series, television movie of the week, animated feature film, animated state-certified production. However, credits cannot be applied television series, or commercial made in Louisiana, in whole or in against a tax or transferred until the expenditures are certified by the part, for theatrical or television viewing, or for viewing on any digital office and the secretary. For state-certified productions, expenditures online platform as may be further defined by the office through the shall be certified no more than twice during the duration of a state- promulgation of rules. The term "motion picture" shall not include certified production unless the motion picture production company the production of television coverage of news and athletic events. agrees to reimburse the office for the costs of any additional certifications once per production, after project completion. * * * However, if at the time of application for initial certification, the office is notified that post-production activities will take place in (10) "Production expenditures" means preproduction, Louisiana, a supplemental request for certification of expenditures production, and postproduction expenditures in this state directly directly related to such post-production activity may be submitted for relating to a state-certified production, including without limitation consideration by the office. The cost of any verification or audit of the following: set construction and operation; wardrobes, makeup, such expenditures shall be borne by the motion picture production accessories, and related services; costs associated with photography company. The tax credit shall be calculated as a percentage of the and sound synchronization, lighting, and related services and total base investment dollars certified per project. materials; editing and related services; rental of facilities and equipment; leasing of vehicles; costs of food and lodging; digital or (a) For state-certified productions approved by the office and tape editing, film processing, transfer of film to tape or digital format, the secretary on or after January 1, 2004, but before January 1, 2006: sound mixing, special and visual effects; and payroll. This For all state-certified productions approved on or after January 1, 2004, this * * * term shall not include expenditures for marketing and distribution, non-production related overhead, amounts reimbursed by the state or (iii) The initial certification shall be effective for qualifying any other governmental entity, costs related to the transfer of tax expenditures made within a period twelve months prior to and twelve credits, amounts that are paid to persons or entities as a result of their months after the date of initial certification, unless the production has participation in profits from the exploitation of the production, the

1500 Page 87 HOUSE 36th Day's Proceedings - June 11, 2015 commenced, in which case the initial certification shall be valid until (f)(i) Beginning on and after January 1, 2007, the investor who the production is completed. motion picture production company that earned the motion picture investor production tax credits may transfer the credits to the office (b) For state-certified productions approved by the office and for seventy-two percent of the face value of the credits. Beginning the secretary on or after January 1, 2006, but before July 1, 2009: January 1, 2009, and every second year thereafter, the percent of the face value of the tax credits allowed for transferring credits to the * * * office shall increase two percent until the percentage reaches eighty percent. Upon the transfer, the Department of Economic (iii) The initial certification shall be effective for qualifying Development shall notify the Department of Revenue and shall expenditures made within a period twelve months prior to and twelve provide it with a copy of the transfer documentation. The months after the date of initial certification, unless the production has Department of Revenue may require the transferor to submit such commenced, in which case the initial certification shall be valid until additional information as may be necessary to administer the the production is completed. provisions of this Section. The secretary of the Department of Revenue shall make payment to the investor in the amount to which (c) For state-certified productions approved by the office and he is entitled from the current collections of the taxes collected the secretary on or after July 1, 2009: pursuant to Chapter 1 of Subtitle II, provided such credits are transferred to the office within one calendar year of certification. * * * (ii) For projects which receive initial certification on and after (iii) The initial certification shall be effective for qualifying July 1, 2009, the investor who motion picture production company expenditures made within a period twelve months prior to and that earned the motion picture investor production tax credits twenty-four months after the date of the initial certification. pursuant to such certification or the company's irrevocable designee, as provided for in Item (iv) of this Subparagraph, may transfer the * * * credits to the office Department of Revenue for eighty-five percent of the face value of the credits in accordance with the procedures and (2) The credit shall be allowed against the income tax for the requirements of Item (i) (iii) of this Subparagraph. taxable period in which the credit is earned or for the taxable period in which initial certification authorizes the credit to be taken. If the (iii) The Department of Revenue may require the transferor to tax credit allowed pursuant to this Section exceeds the amount of submit such additional information as may be necessary to administer such taxes due for such tax period, then any unused credit may be the provisions of this Section. The secretary of the Department of carried forward as a credit against subsequent tax liability for a Revenue shall make payment to the motion picture production period not to exceed ten five years. company or its irrevocable designee in the amount to which he is * * * (4) Transferability of the credit. Any motion picture tax credits entitled from the current collections of the taxes collected pursuant not previously claimed by any taxpayer against its income tax may to Chapter 1 of Subtitle II, of this Title provided such tax credits are be transferred or sold to another Louisiana taxpayer or to the office, transferred to the Department of Revenue within one calendar year subject to the following conditions:(3) Application of the credit. of certification. (iv) A bank or other lender may be named as an irrevocable * * * designee in the initial tax credit certification or other document submitted thereafter by a motion picture production company to the (b) Transferors and transferees shall submit to the Department office. As an irrevocable designee, a bank or other lender may elect of Revenue in writing, a notification of any transfer or sale of tax to have the tax credits issued directly to it from the office, and in credits within ten business days after the transfer or sale of such tax addition to the rights of a transferee may also elect to transfer the credits. No transfer or sale of tax credits shall be effective until credits to the Department of Revenue in accordance with the recorded in the tax credit registry in accordance with R.S. 47:1524. provisions of Items (ii) and (iii) of this Subparagraph. The notification shall include the transferor's tax credit balance prior to transfer, a copy of any tax credit certification letter(s) issued by the * * * office and the secretary of the Department of Economic Development the transferor's remaining tax credit balance after transfer, all tax D. Certification and administration. identification numbers for both transferor and transferee, the date of transfer, the amount transferred, a copy of the credit certificate, price (1) paid by the transferee to the transferor, in the case when the transferor is a state-certified production, for the tax credits, and any * * * other information required by the office or the Department of Revenue. For the purpose of reporting transfer prices, the term (d) When determining which productions may qualify, the "transfer" shall include allocations pursuant to Paragraph (2) of this office and the secretary of the Department of Economic Development Subsection as provided by rule. The tax credit transfer value means shall take the following factors into consideration: the percentage as determined by the price paid by the transferee to the transferor divided by the dollar value of the tax credits that were * * * transferred in return. The notification submitted to the Department of Revenue shall include a processing fee of up to two hundred (iv) Conviction for a criminal offense as an incident to dollars per transferee, and any information submitted by a transferor obtaining or attempting to obtain motion picture investor tax credits. or transferee shall be treated by the office and the Department of Revenue as proprietary to the entity reporting such information and (2) therefore confidential. However, this shall not prevent the publication of summary data that includes no fewer than three * * * transactions. (d)(i) Prior to any final certification of the state-certified * * * production, the motion picture production company shall submit to the office and the secretary a production audit report. No later than

1501 Page 88 HOUSE 36th Day's Proceedings - June 11, 2015 six months after the expiration of the initial certification period for delinquent payment of taxes, and the Department of Revenue may the applicable state-certified production, a state-certified motion recapture any amounts and other damages from a bad faith holder picture production company applicant shall make a request to the using any collection remedy authorized by law. office to proceed to final certification by submitting to the office a cost report of production expenditures to be formatted in accordance (3) In the event tax credits obtained through material with instructions of the office. The applicant shall make all records misrepresentation or fraudulent acts are claimed by a taxpayer who related to the cost report available for inspection by the office and the is not a bad faith holder, the Department of Revenue shall have the qualified accountant selected by the office to prepare the production right of recourse against a bad faith holder as provided to a transferee expenditure verification report, after which time all such claims to pursuant to Paragraph (C)(4)(e). tax credits shall be deemed waived. After review and investigation of the cost report, the accountant shall submit to the office and the (4) The provisions of this Subsection are in addition to and shall secretary a production audit expenditure verification report. The not limit the authority of the secretary of the Department of Revenue office and the secretary shall review the production audit expenditure to assess or to collect under any other provision of law. verification report and may require additional information needed to make a determination as to final certification of all tax credits for that F. Recovery of credits by Department of Revenue. (1) Credits production. Within one hundred twenty days of the receipt of the previously granted to a taxpayer, but later disallowed, may be production audit expenditure verification report and all required recovered by the secretary of the Department of Revenue through any supporting information, the office and the secretary shall issue a tax collection remedy authorized by R.S. 47:1561 and initiated within credit certification letter indicating the amount of tax credits certified three years from December thirty-first of the year in which the for the state-certified production to the investors applicant for all twenty-four-month investment period specified in Subsection E of qualifying expenditures verified by the office. Any expenditures for this Section ends. which tax credits were neither denied nor certified due to insufficient information or other issues, the office and secretary shall diligently (2) The only interest that may be assessed and collected on work to resolve the outstanding issues in a timely manner, and the recovered credits is interest at a rate three percentage points above office and secretary may subsequently issue a supplemental tax credit the rate provided in R.S. 9:3500(B)(1), which shall be computed from certification at the time of such resolution. the original due date of the return on which the credit was taken. * * * (3) The provisions of this Subsection are in addition to and shall not limit the authority of the secretary of the Department of Revenue (iii) Only expenditures made during the initial certification to assess or to collect under any other provision of law. period shall earn credits. Prescription. Tax credits previously granted to a taxpayer, but later * * * disallowed pursuant to the provisions of Subsection E of this Section,

G. Tax credits provided for in this Section shall not be may be recovered by the secretary of the Department of Revenue considered entitlements, and the taxpayer shall bear the burden of through any collection remedy authorized by R.S. 47:1561 and clearly and unequivocally establishing eligibility for tax credits. initiated within the latter of any of the following: Section 2. R.S. 47:6007(section heading), (E) and (F) are hereby amended and reenacted and R.S. 47:6007(H) is hereby (1) Two years from December thirty-first in the year in which enacted to read as follows: the tax credit was paid in accordance with Item (C)(4)(f)(ii) of this Section. §6007. Motion picture investor production tax credit (2) Three years from December thirty-first of the year in which * * * the taxes for the filing period were due.

E. Recapture Disallowance and recapture of credits. If the (3) Three years from December thirty-first of the year in which office finds that monies for which an investor received tax credits the final tax credit certification letter was issued. according to this Section are not invested in and expended with respect to a state-certified production within twenty-four months of the date that such credits are earned, then the investor's state income (4) The time period for which prescription has been extended, tax for such taxable period shall be increased by such amount as provided by R.S. 47:1580. necessary for the recapture of credit provided by this Section. * * * (1) A bad faith holder may not transfer tax credits pursuant to Subparagraph (C)(4)(f) of this Section, nor claim tax credits pursuant H. Audit reports for certification of expenditures for state- to Paragraphs (C)(2) and (3) of this Section, nor transfer tax credits certified motion picture infrastructure program tax credits shall be pursuant to Paragraph (C)(4) of this Section. A bad faith holder is a submitted in accordance with the provisions of this Subsection. person who participated in material misrepresentation or fraudulent acts in connection with the certification of tax credits pursuant to this (1) State-certified infrastructure project applicants may submit section, or who prior to or at the time of certification of such tax to the office on or before December 31, 2015, all requests and credits knew or reasonably should have known of such material required documentation for final certification of all tax credits misrepresentation or fraudulent acts, or a legal entity owned or granted by this provision, after which time all such claims to tax controlled by such a person. Upon a determination of bad faith by credits shall be deemed waived. the Department of Revenue such tax credits shall be deemed disallowed as to the bad faith holder. (2) Any request shall be accompanied by an audit performed by (2) Tax credits previously transferred pursuant to Subparagraph an independent certified public accountant. (C)(4)(f) of this Section or claimed by a bad faith holder, but subsequently disallowed, may be recovered by the secretary of the (3) The office, the secretary, and the division shall review the Department of Revenue through any collection remedy authorized by audit, and may require additional information needed to make a R.S.47:1561, plus interest and penalties provided by law for the determination as to certification.

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(4) The office may request an additional audit report of Bouie Honore Reynolds expenditures submitted by the state-certified motion picture Broadwater Howard Richard infrastructure project applicant, with the cost of the additional report Brown Hunter Ritchie paid by the applicant. Burford Huval Robideaux Burns, H. Ivey Schexnayder (5) Within three hundred and sixty five days after receipt of the Burns, T. Jackson Schroder audit report and all required supporting information, or December 31, Burrell Jefferson Seabaugh 2016, whichever occurs first, the office, the secretary, and the Carmody Johnson R. Shadoin division shall issue a denial letter or a tax credit certification letter to Carter Lambert Simon the investors indicating the amount of tax credits certified for the Chaney Landry, N. Smith state-certified infrastructure project for all qualifying expenditures Connick Landry, T. St. Germain verified by the office. Cox Leger Stokes Cromer Leopold Thibaut Danahay Lopinto Thierry (6) Tax credits provided for in this Section shall not be Dove Lorusso Whitney considered entitlements, and the state-certified motion picture Fannin Mack Williams, A. infrastructure applicant shall bear the burden of clearly and Foil Miguez Willmott unequivocally establishing eligibility for tax credits. Franklin Miller Woodruff Gaines Montoucet (7) In the event that a request for final certification is denied, an Total - 95 applicant may appeal the decision in accordance with program rules. NAYS (8) No motion picture infrastructure tax credits shall be certified Total - 0 after July 1, 2017. ABSENT

Section 3. Except as provided for in Section 5, the provisions Edwards James Talbot of Section 1 of this Act shall become effective on January 1, 2016. Garofalo Johnson M. Williams, P. Hensgens Jones Section 4. Except as provided for in Section 5, the provisions of Hill LeBas this Section and Sections 1 and 2 of this Act shall become effective Total - 10 on July 1, 2015. The Conference Committee Report was adopted. Section 5. The provisions of this Act shall only become HOUSE BILL NO. 833 (Substitute for House Bill No. 594 by effective if the commissioner of administration and the Legislative Representative Henry)— Auditor provide written notice to the President of the Senate, the BY REPRESENTATIVE HENRY Speaker of the House of Representatives, and the Louisiana State AN ACT Law Institute that they have determined that an Act or Acts were To amend and reenact R.S. 32:1252(12), (23), (25), (26), and enacted in the 2015 Regular Session of the Legislature sufficient to (46)(introductory paragraph), 1254(G)(4), 1256.1, 1257(C) and offset any tax increases provided for in the Acts of such Session over (D)(2), 1258(A)(introductory paragraph) and (6), 1261(A)(1)(n) a five year period." and (r), 1264, 1270.5(A), (C), (D)(introductory paragraph), (E), and (J), 1270.17(A)(1)(introductory paragraph) and (c) and (B), Respectfully submitted, and 1270.29(A)(1)(c) and (B), relative to the distribution and sale of vehicles; to provide for definitions; to modify insurance Senator Jean-Paul J. Morrell requirements imposed on satellite warranty and repair centers; Senator Jack Donahue to provide for specialty vehicle shows; to modify procedural Senator Robert Adley requirements relative to protests; to exempt trailers from certain Representative Joel C. Robideaux requirements relative to unauthorized acts; to specify damage Representative Walt Leger III disclosure requirements relative to new motor vehicles; to Representative Julie Stokes modify procedural requirements relative to the termination or failure to renew a marine dealer franchise; to authorize the Rep. Robideaux moved to adopt the Conference Committee Louisiana Motor Vehicle Commission to maintain the license of Report. a marine dealer in limited circumstances; to modify repurchasing requirements relative to both motorcycle dealers ROLL CALL and all-terrain vehicle dealers; to modify repurchasing requirements relative to recreational vehicles; and to provide for The roll was called with the following result: related matters. YEAS Read by title. Mr. Speaker Geymann Moreno CONFERENCE COMMITTEE REPORT Abramson Gisclair Morris, Jay Adams Guillory Morris, Jim June 11, 2015 Anders Guinn Norton Armes Hall Ortego To the Honorable Speaker and Members of the House of Arnold Harris Ourso Representatives and the Honorable President and Members of the Badon Harrison Pearson Senate. Barras Havard Pierre Barrow Hazel Ponti Ladies and Gentlemen: Berthelot Henry Pope Billiot Hodges Price We, the conferees appointed to confer over the disagreement Bishop, S. Hoffmann Pugh between the two houses concerning House Bill No. 833 by Bishop, W. Hollis Pylant

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Representative Henry recommend the following concerning the NAYS Reengrossed bill: Barrow 1. That the set of Senate Committee Amendments proposed by the Total - 1 Senate Committee on Commerce, Consumer Protection and ABSENT International Affairs and adopted by the Senate on May 21, Abramson Jones Pugh 2015, be rejected. Bishop, W. LeBas Richard 2. That the set of Senate Committee Amendments proposed by the Harris Norton Shadoin Senate Committee on Revenue and Fiscal Affairs and adopted Total - 9 by the Senate on June 2, 2015, be rejected. The Conference Committee Report, having received a two- 3. That the set of amendments proposed by the Legislative Bureau thirds vote of the elected members, was adopted. and adopted by the Senate on June 3, 2015, be adopted. Suspension of the Rules 4. That the set of Senate Floor Amendments proposed by Senator On motion of Rep. Arnold, the rules were suspended in order to Erdey and adopted by the Senate on June 5, 2015, be rejected. take up and consider Petitions, Memorials, and Communications at this time. 5. That the following amendments be adopted: Petitions, Memorials, and AMENDMENT NO. 1 Communications On page 8, line 12, delete "showroom," The following petitions, memorials, and communications were Respectfully submitted, received and read: Representative Cameron Henry Message from the Senate Representative Erich E. Ponti Representative Karen Gaudet St. Germain HOUSE CONCURRENT RESOLUTIONS Senator Neil Riser Senator Robert Adley June 11, 2015 Senator Daniel "Danny" Martiny To the Honorable Speaker and Members of the House of Rep. Henry moved to adopt the Conference Committee Report. Representatives: ROLL CALL I am directed to inform your honorable body that the Senate has concurred in the following House Concurrent Resolutions: The roll was called with the following result: House Concurrent Resolution No. 180 YEAS Returned with amendments Mr. Speaker Gisclair Miller Adams Guillory Montoucet Respectfully submitted, Anders Guinn Moreno Armes Hall Morris, Jay GLENN A. KOEPP Arnold Harrison Morris, Jim Secretary of the Senate Badon Havard Ortego Barras Hazel Ourso House Concurrent Resolutions Returned Berthelot Henry Pearson from the Senate with Amendments Billiot Hensgens Pierre Bishop, S. Hill Ponti Rep. Honore asked for and obtained a suspension of the rules to Bouie Hodges Pope take up at this time the following House Concurrent Resolutions just Broadwater Hoffmann Price returned from the Senate, with amendments to be concurred in by the Brown Hollis Pylant House, with a view of acting on the same: Burford Honore Reynolds Burns, H. Howard Ritchie HOUSE CONCURRENT RESOLUTION NO. 180— Burns, T. Hunter Robideaux BY REPRESENTATIVE HONORE AND SENATOR BROOME Burrell Huval Schexnayder A CONCURRENT RESOLUTION Carmody Ivey Schroder To create the Louisiana Law Enforcement Body Camera Carter Jackson Seabaugh Implementation Task Force to study and make Chaney James Simon recommendations regarding the requirements for Connick Jefferson Smith implementation and development of best procedures for the use Cox Johnson M. St. Germain of the body cameras and policies for access to and use of body Cromer Johnson R. Stokes camera recordings by law enforcement agencies in this state, Danahay Lambert Talbot and to provide for a written report of its recommendations and Dove Landry, N. Thibaut findings not later than sixty days prior to the 2016 Regular Edwards Landry, T. Thierry Session of the Louisiana Legislature. Fannin Leger Whitney Foil Leopold Williams, A. Read by title. Franklin Lopinto Williams, P. Gaines Lorusso Willmott The above resolution was taken up with the amendments Garofalo Mack Woodruff proposed by the Senate. Geymann Miguez Total - 95

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SENATE FLOOR AMENDMENTS Hunter Pylant Talbot Miguez Richard Williams, A. Amendments proposed by Senator Morrell to Engrossed House Total - 12 Concurrent Resolution No. 180 by Representative Honore The amendments proposed by the Senate were concurred in by AMENDMENT NO. 1 the House. On page 2, line 10, change "18" to "22" Message from the Senate AMENDMENT NO. 2 FAILED TO ADOPT OF CONFERENCE COMMITTEE REPORT On page 3, between lines 5 and 6, insert the following: June 11, 2015 "(19) The president of the Louisiana Association of Broadcasters or his designee. To the Honorable Speaker and Members of the House of Representatives: (20) The president of the Louisiana Press Association or his designee. I am directed to inform your honorable body that the Senate has failed to adopt the report of the Conference Committee on the (21) The president of the Senate or his designee. disagreement to House Bill No. 769. (22) The speaker of the House of Representatives or his Respectfully submitted, designee." GLENN A. KOEPP Rep. Honore moved that the amendments proposed by the Secretary of the Senate Senate be concurred in. ROLL CALL Message from the Senate RECOMMITTAL OF The roll was called with the following result: CONFERENCE COMMITTEE REPORT YEAS June 11, 2015 Mr. Speaker Gaines Leopold Abramson Garofalo Lopinto To the Honorable Speaker and Members of the House of Adams Geymann Lorusso Representatives: Anders Gisclair Mack Armes Guinn Miller I am directed to inform your honorable body that the Senate has Arnold Hall Moreno recommitted the report of the Conference Committee on the Badon Harris Morris, Jay disagreement to House Bill No. 769. Barras Harrison Morris, Jim Barrow Havard Norton Respectfully submitted, Berthelot Hazel Ortego Billiot Henry Ourso GLENN A. KOEPP Bishop, S. Hensgens Pierre Secretary of the Senate Bishop, W. Hill Ponti Bouie Hodges Pope Motion Broadwater Hoffmann Price Brown Hollis Pugh Rep. Burrell moved to discharge from the Committee on Burford Honore Reynolds Conference House Bill No. 769, which motion was agreed to. Burns, H. Howard Ritchie Burns, T. Huval Robideaux Motion Burrell Ivey Schexnayder Carmody Jackson Seabaugh Rep. Burrell moved to reconsider the vote by which the House Carter James Shadoin refused to concur in the Senate Amendments proposed to House Bill Chaney Jefferson Simon No. 769, which motion was agreed to. Connick Johnson M. Smith Cox Johnson R. Stokes House Bills and Joint Resolutions Cromer Jones Thibaut Dove Lambert Thierry Returned from the Senate with Amendments Edwards Landry, N. Whitney Fannin Landry, T. Williams, P. The following House Bills and Joint Resolutions returned from Foil LeBas Willmott the Senate with amendments to be concurred in by the House were Franklin Leger Woodruff taken up and acted upon as follows: Total - 93 HOUSE BILL NO. 769— NAYS BY REPRESENTATIVE BURRELL AN ACT Total - 0 To enact Chapter 13-N of Title 33 of the Louisiana Revised Statutes ABSENT of 1950, to be comprised of R.S. 33:4720.301, to create the Shreveport Implementation and Redevelopment Authority; to Danahay Montoucet Schroder provide for the formation of a program or programs in the city Guillory Pearson St. Germain of Shreveport for the use of appropriate private and public

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resources to eliminate and prevent the development or spread of AMENDMENT NO. 8 slum, blighted, and distressed areas; to allow the rehabilitation, clearance, and redevelopment of slum, blighted, and distressed On page 21, line 24, following "to" and before "of" change "any" to areas; to provide for the expeditious conversion of blighted or "either" underused property into habitable residential dwellings in the city of Shreveport; to define the duties, liabilities, authority, and AMENDMENT NO. 9 functions of the redevelopment authority; to authorize public bodies to furnish funds, services, facilities, and property in aid On page 23, line 28, following "include" and before ":" insert "all of of redevelopment projects; and to provide for related matters. the following" Read by title. AMENDMENT NO. 10 The above bill was taken up with the amendments proposed by On page 28, line 4, following "court of" and before "has" change the Senate. "appeals" to "appeal" SENATE COMMITTEE AMENDMENTS AMENDMENT NO. 11 Amendments proposed by Senate Committee on Local and Municipal On page 28, line 18, following "court of" and before "." change Affairs to Reengrossed House Bill No. 769 by Representative Burrell "appeals" to "appeal" AMENDMENT NO. 1 AMENDMENT NO. 12 On page 11, line 23, after "therefrom." delete the remainder of the On page 30, line 2, following "assert" and before "of" change "any" line and delete lines 24 and 25 and on line 26 delete "political to "either" subdivision of the state." AMENDMENT NO. 13 AMENDMENT NO. 2 On page 30, line 6, following "redeem" and before "property" change On page 13, line 1, change "three-year" to "redemption" "tax reverted" to "tax-reverted" AMENDMENT NO. 3 AMENDMENT NO. 14 On page 17, line 24, after "authority." delete the remainder of the line On page 30, line 8, following "in" and before the end of the line, and delete lines 25 and 26 in their entirety. change "tax reverted" to "tax-reverted" LEGISLATIVE BUREAU AMENDMENTS AMENDMENT NO. 15 Amendments proposed by Legislative Bureau to Reengrossed House On page 30, line 20, following "those" and before "the" change Bill No. 769 by Representative Burrell "required under" to "granted by" AMENDMENT NO. 1 SENATE FLOOR AMENDMENTS On page 2, line 27, following "provisions" and before "shall" change Amendments proposed by Senator Peacock to Reengrossed House "herein provided" to "provided in this Chapter" Bill No. 769 by Representative Burrell AMENDMENT NO. 2 AMENDMENT NO. 1 On page 5, line 7, following "possess" and before "skill" change On page 4, delete lines 16 through 27 in their entirety and insert in "some" to "a certain" lieu thereof the following: "to in this Chapter as the "board", consisting of nine members AMENDMENT NO. 3 appointed by the mayor of the city of Shreveport as follows: On page 7, line 19, following "immovable," and before "," change (1) One member appointed by the mayor for an initial term of "moveable" to "movable" one year and thereafter the appointment shall be for a term of five AMENDMENT NO. 4 years. (2) One member appointed by the mayor for an initial term of On page 8, line 7, following "referenced" and before ", shall" change five years and thereafter the appointment shall be for a term of five "therein" to " in that Chapter" years. AMENDMENT NO. 5 (3) One member appointed by the mayor for an initial term of On page 18, line 28, following "determine" and before ":" insert ", do three years and thereafter the appointment shall be for a term of five any of the following" years. (4) One member appointed by the mayor from a list of three AMENDMENT NO. 6 names from the membership of the Greater Shreveport Chamber of Commerce, submitted by its board of directors, who shall serve for On page 19, line 28, change "meaning" to "meanings" an initial term of two years and thereafter the appointment shall be AMENDMENT NO. 7 for a term of five years. (5) One member appointed by the mayor from a list of three On page 19, line 29, following "them" change "." to ":" names from the membership of the Shreveport Bar Association,

1506 Page 93 HOUSE 36th Day's Proceedings - June 11, 2015 submitted by its executive council, who shall serve an initial term of AMENDMENT NO. 5 three years and thereafter the appointment shall be for a term of five years. On page 9, line 26, change "(13)" to "(12)" (6) One member appointed by the mayor from a list of three AMENDMENT NO. 6 names from the membership of the Shreveport Chapter of the Society of Louisiana Certified Public Accountants, submitted by the chapter On page 9, line 28, change "(14)" to "(13)" officers, who shall serve an initial term of four years and thereafter the appointment shall be for a term of five years. AMENDMENT NO. 7 (7) One member appointed by the mayor from a list of three On page 10, line 1, change "(15)" to "(14)" names from the membership of The Community Foundation of North Louisiana, submitted by its board of directors, who shall serve an AMENDMENT NO. 8 initial term of four years and thereafter the appointment shall be for a term of five years. On page 10, line 9, change "(16)" to "(15)"

(8) One member appointed by the mayor from a list of three AMENDMENT NO. 9 names from the membership of the Northwest Louisiana Association of REALTORS, submitted by its board of directors, who shall serve On page 10, line 21, change "(17)" to "(16)" an initial term of two years and thereafter the appointment shall be for a term of five years. AMENDMENT NO. 10

(9) One member appointed by the mayor from a list of three On page 10, line 27, change "(18)" to "(17)" names from the membership of the Home Builders Association of Northwest Louisiana, submitted by its board of directors, who shall AMENDMENT NO. 11 serve an initial term of five years and thereafter the appointment shall be for a term of five years." On page 11, line 1, change "(19)" to "(18)" AMENDMENT NO. 12 AMENDMENT NO. 2 On page 11, line 3, change "(20)" to "(19)" On page 5, line 1, change "confirmed" to "subject to confirmation" AMENDMENT NO. 13 AMENDMENT NO. 3 On page 11, line 5, change "(21)" to "(20)" On page 5, delete lines 10 through 16 in their entirety and insert in lieu thereof the following: AMENDMENT NO. 14

"(5)(a) After the initial term of appointment to the board, each On page 11, line 14, change "I.(1)" to "I." board member shall serve a term of five years, unless removed for cause by the board as provided in this Chapter, or removed for any AMENDMENT NO. 15 reason by authorized action of the entity that nominated the person for appointment by the mayor. On page 12, delete lines 1 through 8 in their entirety. (b) Any appointment to fill a vacancy which occurs during a AMENDMENT NO. 16 board member's term shall be only for the remainder of the unexpired term of the position to which the board member was appointed." On page 18, delete lines 1 through 4 in their entirety. SENATE FLOOR AMENDMENTS AMENDMENT NO. 17 Amendments proposed by Senator Peacock to Reengrossed House On page 18, line 5, change "(5)" to "(4)" Bill No. 769 by Representative Burrell AMENDMENT NO. 18 AMENDMENT NO. 1 On page 18, lines 6 and 7, delete "the issuance of revenue bonds," On page 3, line 26, between "state" and "subject" insert the following: AMENDMENT NO. 19 "except the authority shall not have the power to impose taxes, issue On page 18, delete lines 11 through 24 in their entirety. licenses, incur debt, issue bonds, or expropriate," AMENDMENT NO. 20 AMENDMENT NO. 2 On page 18, line 25, change "N." to "M." On page 9, delete line 17 in its entirety. AMENDMENT NO. 21 AMENDMENT NO. 3 On page 19, line 23, change "O." to "N." On page 9, line 18, change "(11)" to "(10)" AMENDMENT NO. 22 AMENDMENT NO. 4 On page 19, line 28, change "P." to "O." On page 9, line 24, change "(12)" to "(11)"

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AMENDMENT NO. 23 Adams Geymann Miguez Anders Gisclair Miller On page 20, delete lines 1 and 2 in their entirety. Armes Guillory Moreno Arnold Guinn Morris, Jay AMENDMENT NO. 24 Badon Hall Morris, Jim Barrow Harris Norton On page 20, line 3, change "(2)" to "(1)" Berthelot Harrison Ortego Billiot Havard Ourso AMENDMENT NO. 25 Bishop, S. Hazel Pierre Bishop, W. Henry Ponti On page 20, line 5, change "(3)" to "(2)" Bouie Hill Pope AMENDMENT NO. 26 Broadwater Hodges Price Brown Hoffmann Pugh On page 20, line 10, change "(4)" to "(3)" Burford Hollis Pylant Burns, H. Honore Reynolds AMENDMENT NO. 27 Burns, T. Howard Richard Burrell Hunter Ritchie On page 20, line 13, change "(5)" to "(4)" Carmody Huval Schexnayder Carter Ivey Seabaugh AMENDMENT NO. 28 Chaney Jackson Shadoin Connick Jefferson St. Germain On page 20, line 16, change "Q." to "P." Cox Johnson M. Stokes Cromer Johnson R. Talbot AMENDMENT NO. 29 Danahay Jones Thierry Dove Landry, T. Whitney On page 20, line 21, change "R.(1)" to "Q.(1)" Edwards LeBas Williams, A. Fannin Leger Williams, P. AMENDMENT NO. 30 Foil Leopold Willmott Franklin Lopinto Woodruff On page 21, delete lines 4 through 6 in their entirety and insert in lieu Total - 93 thereof the following: NAYS "the authority. If a notice is" Hensgens James Landry, N. Total - 3 SENATE FLOOR AMENDMENTS ABSENT Amendments proposed by Senator Peacock to Reengrossed House Barras Pearson Simon Bill No. 769 by Representative Burrell Lambert Robideaux Smith Montoucet Schroder Thibaut AMENDMENT NO. 1 Total - 9 On page 3, between lines 27 and 28, insert the following: The amendments proposed by the Senate were concurred in by "(3) The authority shall not be deemed to be an instrumentality the House. of the state for purposes of Article X, Section 1(A) of the Constitution of Louisiana." Conference Committee Reports for Consideration AMENDMENT NO. 2 The following Conference Committee Reports were taken up and acted upon as follows: On page 11, delete lines 3 and 4. HOUSE BILL NO. 2— BY REPRESENTATIVE ROBIDEAUX AMENDMENT NO. 3 AN ACT To provide with respect to the capital outlay budget and the capital On page 11, line 5, change "(21)" to "(20)" outlay program for state government, state institutions, and other public entities; to provide for the designation of projects AMENDMENT NO. 4 and improvements; to provide for the financing thereof making On page 25, line 25, between "applicable" and the period "." insert ", appropriations from certain sources; and to provide for related pursuant to Paragraph (9) of this Section" matters. Rep. Burrell moved that the amendments proposed by the Read by title. Senate be concurred in. CONFERENCE COMMITTEE REPORT ROLL CALL June 11, 2015 The roll was called with the following result: To the Honorable Speaker and Members of the House of Representatives and the Honorable President and Members of the YEAS Senate. Mr. Speaker Gaines Lorusso Abramson Garofalo Mack Ladies and Gentlemen:

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We, the conferees appointed to confer over the disagreement Priority 2 $ 1,000,000" between the two houses concerning House Bill No. 2 by Representative Robideaux recommend the following concerning the AMENDMENT NO. 5 Reengrossed bill: On page 113, delete lines 37 through 43 in their entirety and insert 1. That Amendment Nos. 1 through 79, 81 through 98, 100 the following: through 152, and 154 through 188 of the set of Committee Amendments proposed by the Senate Committee on Revenue "(373) Wastewater Collection Improvements, and Fiscal Affairs and adopted by the Senate on June 2, 2015, Planning and Construction be adopted. (Natchitoches) Payable from General Obligation Bonds 2. That Amendment Nos. 80, 99, and 153 of the set of Committee Priority 2 $ 525,000" Amendments proposed by the Senate Committee on Revenue and Fiscal Affairs and adopted by the Senate on June 2, 2015, AMENDMENT NO. 6 be rejected. On page 119, between lines 14 and 15, insert the following: 3. That the set of Committee Amendments proposed by the Senate Committee on Finance and adopted by the Senate on June 5, "50/M74 DUSON 2015, be adopted. ( ) Duson Sewer System and Street Infra- 4. That Amendment Nos. 1 through 5 and 7 through 52 of the set structure Improvements, Planning and of Floor Amendments proposed by Senator Riser and adopted Construction by the Senate on June 8, 2015, be adopted. (Acadia) Payable from General Obligation Bonds 5. That Amendment Nos. 6 and 53 of the set of Floor Amendments Priority 2 $ 80,000 proposed by Senator Riser, and adopted by the Senate on June, Priority 5 $ 505,000 8, 2015, be rejected. Total $ 585,000" 6. That the set of Floor Amendments proposed by Senator Adley AMENDMENT NO. 7 and adopted by the Senate on June 8, 2015, be adopted. On page 120, delete line 11 in its entirety and insert the following: 7. That the Reengrossed bill be amended as follows: "Priority 2 $ 425,000" AMENDMENT NO. 1 AMENDMENT NO. 8 In Amendment No. 14 of the set of Floor Amendments proposed by Senator Riser and adopted by the Senate on June 8, 2015, on page 3, On page 149, delete lines 20 through 22 in their entirety and insert delete line 23 in its entirety and insert the following: the following: "Payable from Fees and Self- "Priority 2 $7,125,000" Generated Revenues $ 132,000 Payable from General Obligation Bonds AMENDMENT NO. 9 Priority 2 $ 200,000 Total $ 332,000" On page 186, between lines 21 and 22, insert the following: AMENDMENT NO. 2 "50/N AFRICAN AMERICAN MUSEUM On page 29, delete line 44 in its entirety and insert the following: ( ) Museum, Planning and Construction "Priority 1 $ 2,500,000 (Caddo) Priority 5 $ 5,250,000 Payable from General Obligation Bonds Total $ 7,750,000" Priority 2 $ 250,000" AMENDMENT NO. 3 AMENDMENT NO. 10 On page 99, delete lines 25 and 26 in their entirety and insert the On page 186, between lines 29 and 30, insert the following: following: "50/S17 EAST BATON ROUGE PARISH SCHOOL "Priority 1 $ 500,000 BOARD Priority 5 $ 585,000" (2186) Istrouma High School Renovations, Planning and Construction AMENDMENT NO. 4 (East Baton Rouge) Payable from the balance of State General On page 104, between lines 26 and 27, insert the following: Fund Direct Non-Recurring Revenues pre- viously allocated by the authority of Act "50/J57 VERMILION PARISH 23 of 2012 for Division of Administration Capitol Complex Acquisitions, Demoli- (1065) Road Improvements, Planning and tions, Sitework, Construction and Reno- Construction vation of Facilities (East Baton Rouge) $ 959,966" (Vermilion) Payable from General Obligation Bonds

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AMENDMENT NO. 11 Cox Landry, T. Thibaut Cromer Leger Thierry On page 140, between lines 29 and 30, insert the following: Danahay Leopold Whitney Dove Lopinto Williams, A. "( ) Major Parkway Resurface, Planning and Edwards Lorusso Williams, P. Construction Fannin Miguez Willmott (Pointe Coupee) Foil Miller Woodruff Payable from General Obligation Bonds Total - 87 Priority 2 $ 180,000" NAYS AMENDMENT NO. 12 Garofalo Hodges Pylant Geymann Johnson M. Seabaugh On page 158, delete lines 19 through 21 in their entirety and insert Henry Mack Talbot the following: Hensgens Pope Total - 11 "Priority 1 $ 4,800,000" ABSENT AMENDMENT NO. 13 Barras Howard Richard Burrell Ivey On page 204, at the end of line 9, insert the following: Honore LeBas Total - 7 "No funds appropriated to the Coastal Protection and Restoration Authority in this Act as a contribution for a project cost-share or The Conference Committee Report was adopted. otherwise, for the national economic development and national ecosystem restoration components of the Southwest Coastal Consent to Correct a Vote Record Louisiana Study shall be used or provided for the expropriation of property or use of eminent domain, except where such funds are to Rep. Whitney requested the House consent to correct her vote be used to obtain property voluntarily offered for project purposes, on the adoption of the Conference Committee Report to House Bill where at least seventy-five percent of the owners have voluntarily No. 2 from nay to yea, which consent was unanimously granted. offered the property, or where the record or apparent owners have voluntarily offered the property but do not have clear title." Suspension of the Rules Respectfully submitted, On motion of Rep. Stokes, the rules were suspended in order to Representative Joel C. Robideaux consider the following conference committee report which contains Representative Chuck Kleckley subject matter not confined to the disagreement between the two Representative Walt Leger III houses. Senator Neil Riser HOUSE BILL NO. 402— Senator Robert Adley BY REPRESENTATIVE STOKES Senator John A. Alario, Jr. AN ACT To enact R.S. 47:33(A)(4) through (6), relative to tax credits; to Rep. Robideaux moved to adopt the Conference Committee provide with respect to the individual income tax credit for Report. taxes paid to other states; to provide for requirements and limitations; to provide for applicability; to provide for ROLL CALL effectiveness; and to provide for related matters. The roll was called with the following result: Read by title. YEAS CONFERENCE COMMITTEE REPORT Mr. Speaker Franklin Montoucet June 11, 2015 Abramson Gaines Moreno Adams Gisclair Morris, Jay To the Honorable Speaker and Members of the House of Anders Guillory Morris, Jim Representatives and the Honorable President and Members of the Armes Guinn Norton Senate. Arnold Hall Ortego Badon Harris Ourso Ladies and Gentlemen: Barrow Harrison Pearson Berthelot Havard Pierre We, the conferees appointed to confer over the disagreement Billiot Hazel Ponti between the two houses concerning House Bill No. 402 by Bishop, S. Hill Price Representative Stokes recommend the following concerning the Bishop, W. Hoffmann Pugh Engrossed bill: Bouie Hollis Reynolds Broadwater Hunter Ritchie 1. That Senate Committee Amendment No. 1 proposed by the Brown Huval Robideaux Senate Committee on Finance and adopted by the Senate on Burford Jackson Schexnayder June 4, 2015, be adopted. Burns, H. James Schroder Burns, T. Jefferson Shadoin 2. That Senate Committee Amendment Nos. 2 and 3 proposed by Carmody Johnson R. Simon the Senate Committee on Finance and adopted by the Senate on Carter Jones Smith June 4, 2015, be rejected. Chaney Lambert St. Germain Connick Landry, N. Stokes

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3. That the set of Senate Floor Amendments proposed by Senator Burns, T. Hunter Schexnayder Adley and adopted by the Senate on June 5, 2015, be rejected. Burrell Huval Shadoin Carmody Jackson Simon 4. That the following amendments to the engrossed bill be Carter James Smith adopted: Chaney Jefferson St. Germain Connick Johnson R. Stokes AMENDMENT NO. 1 Cox Lambert Talbot Cromer Landry, N. Thibaut On page 2, delete lines 5 through 9 in their entirety and insert the Danahay Landry, T. Thierry following: Dove Leger Williams, A. "Section 2. R.S. 47:33(A)(4) through (6) are hereby repealed in Edwards Lopinto Williams, P. their entirety. Fannin Lorusso Willmott Foil Mack Woodruff Section 3. (A) Except as provided for in Subsection (B) of this Total - 84 Section, the provisions of Section 1 of this Act shall apply to a claim NAYS for a tax credit made on a return filed on or after July 1, 2015, regardless of the taxable year to which the return relates. Burford Hensgens Pope Garofalo Johnson M. Pylant (B) The provisions of Section 1 of this Act shall not apply to an Geymann Jones Seabaugh amended return filed on or after July 1, 2015, relating to a claim for Guinn Morris, Jim Whitney a tax credit properly claimed on an original return filed prior to July Total - 12 1, 2015. ABSENT (C) If a return is filed after July 1, 2015, for which a valid filing Abramson Ivey Montoucet extension has been allowed prior to July 1, 2015, then any portion of Armes LeBas Pearson a tax credit disallowed by the provisions of Section 1 of this Act shall Howard Leopold Schroder be allowed as a tax credit in the amount of one-third of the Total - 9 disallowed portion of the tax credit on the taxpayer's return for each of the taxable years beginning during calendar years 2017, 2018, and The Conference Committee Report was adopted. 2019. Suspension of the Rules Section 4. The provisions of Sections 1 and 3 of this Act shall become effective on July 1, 2015, and shall remain effective through On motion of Rep. Robideaux, the rules were suspended in June 30, 2018, at which time the provisions of Sections 1 and 3 of order to consider the following conference committee report which this Act shall become null, void, and of no effect. The provisions of contains subject matter not confined to the disagreement between the Section 4 of this Act shall become effective on July 1, 2015. The two houses. provisions of Section 2 of this Act shall become effective on July 1, 2018." HOUSE BILL NO. 829— BY REPRESENTATIVES ROBIDEAUX, BARROW, HENRY BURNS, HUNTER, AND PATRICK WILLIAMS Respectfully submitted, AN ACT To amend and reenact R.S. 47:6007(B), (C)(1)(introductory Representative Joel C. Robideaux paragraph), (c), and (d), (2), and (4)(introductory paragraph), Representative Julie Stokes (D)(4)(ii)(aa) and to enact R.S. 47:6007(C)(1)(e) and (4)(f)(iii), Representative Barry Ivey relative to income tax credits; to provide with respect to the Senator Jack Donahue motion picture investor tax credit; to provide for certain Senator Robert Adley definitions; to provide for the certification of credits; to Senator Dan Claitor authorize credits for certain investors; to authorize a credit for Rep. Stokes moved to adopt the Conference Committee Report. certain state certified productions which employ certain residents; to authorize a credit for investments on certain music; ROLL CALL to provide for an annual program cap on the tax credit and a fiscal year program cap on allowance of the tax credits and The roll was called with the following result: transfers; to provide for a cap on certain productions; to provide for the transfer of credits; to prohibit transfers of tax credits to YEAS the office for certain periods; to provide for use of the monies collected as a result of the application fee; to provide for tax Mr. Speaker Franklin Miguez credit requirements and limitations; to provide for an effective Adams Gaines Miller date; and to provide for related matters. Anders Gisclair Moreno Arnold Guillory Morris, Jay Read by title. Badon Hall Norton Barras Harris Ortego CONFERENCE COMMITTEE REPORT Barrow Harrison Ourso Berthelot Havard Pierre June 11, 2015 Billiot Hazel Ponti Bishop, S. Henry Price To the Honorable Speaker and Members of the House of Bishop, W. Hill Pugh Representatives and the Honorable President and Members of the Bouie Hodges Reynolds Senate. Broadwater Hoffmann Richard Brown Hollis Ritchie Ladies and Gentlemen: Burns, H. Honore Robideaux

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We, the conferees appointed to confer over the disagreement AMENDMENT NO. 7 between the two houses concerning House Bill No. 829 by Representative Robideaux recommend the following concerning the On page 1, line 9, after "credits;" and before "to provide" insert "to Reengrossed bill: prohibit transfers of tax credits to the office for certain periods;"

1. That Amendment Nos. 1, 2, 4, 6 through 9, 14 through 20, and AMENDMENT NO. 8 22 of the set of Committee Amendments proposed by the Senate Finance Committee and adopted by the Senate on June 4, 2015, On page 1, line 13, after "and (d)" delete the remainder of the line be rejected. and insert a comma "," and insert "(2), and (4)(introductory paragraph)," 2. That Amendment Nos. 3, 5, 10 through 13, and 21 of the set of Committee Amendments proposed by the Senate Finance AMENDMENT NO. 9 Committee and adopted by the Senate on June 4, 2015, be On page 1, line 14, after "R.S. 47:6007(C)(1)(e)" and before "hereby" adopted. delete "is" and insert "and (4)(f)(iii) are" 3. That Amendment Nos. 1, 2, and 4 of the set of Floor AMENDMENT NO. 10 Amendments proposed by Senator Donahue and adopted by the Senate on June 6, 2015, be rejected. On page 2, after line 28, insert the following: 4. That Amendment Nos. 3 and 5 of the set of Floor Amendments "(7) "Marketing and promotion expenses" means expenditures proposed by Senator Donahue and adopted by the Senate on in this state directly relating to the development of advertising and June 6, 2015, be adopted. marketing campaigns for a state-certified production, such as the creation of film trailers and posters. Marketing and promotional 5. That the Reengrossed bill be amended as follows: expenses must be included in and expended from the production budget and may not exceed one million dollars, or fifteen percent of the total state- certified tax credits for the production, whichever is AMENDMENT NO. 1 less. Marketing and promotional expenses shall not include media That Senate Committee Amendment No. 13, proposed by the Senate buys except for a fixed fee or commission payment made to a Finance Committee and adopted by the Senate on June 4, 2015, on Louisiana company for services performed in the state in accordance page 2, line 11 after "expenditures" and before "outside" delete with standard business practices as established by rule." "incurred" and insert "occurring" AMENDMENT NO. 11 AMENDMENT NO. 2 On page 3, at the beginning of line 1, delete "(7)" and insert "(8)" That Senate Committee Amendment No. 13, proposed by the Senate Finance Committee and adopted by the Senate on June 4, 2015, on AMENDMENT NO. 12 page 2, line 14 after "production" and before "in this" delete "incurred" and insert "incurring" On page 3, line 5, after "platform viewing" delete the remainder of the line, delete line 6 in its entirety and at the beginning of line 7, AMENDMENT NO. 3 delete "Administrative Procedure Act" That Senate Committee Amendment No. 21, proposed by the Senate AMENDMENT NO. 13 Finance Committee and adopted by the Senate on June 4, 2015, on page 3, delete line 8, and insert the following: On page 3, at the beginning of line 9, delete "(8)" and insert "(9)" "(ii)(aa) For Fiscal Years 2015-2016, 2016-2017, and 2017- AMENDMENT NO. 14 2018, claims against" On page 3, at the beginning of line 17, delete "(9)" and insert "(10)" AMENDMENT NO. 4 AMENDMENT NO. 15 That Senate Committee Amendment No. 21, proposed by the Senate Finance Committee and adopted by the Senate on June 4, 2015, on On page 3, at the beginning of line 21, delete "(10)" and insert "(11)" page 3, between lines 22 and 23, insert the following: "(cc) Beginning in Fiscal Year 2018-2019, the cap on the AMENDMENT NO. 16 aggregate amount of tax credits that may be paid by the state or transferred to the state shall be inapplicable, inoperable, and of no On page 3, line 23, after "state." insert the following: effect." "However, "payroll" for purposes of the additional tax credit for Louisiana-resident payroll shall exclude any portion of an individual AMENDMENT NO. 5 salary in excess of one three million dollars." On page 1, line 2, after "and (d)" delete the remainder of the line and at the beginning of line 3, delete "and" and insert a comma "," and AMENDMENT NO. 17 insert "(2), and (4)(introductory paragraph)," On page 3, at the beginning of line 26, delete "(11)" and insert "(12)" AMENDMENT NO. 6 AMENDMENT NO. 18 On page 1, line 3, after "R.S. 47:6007(C)(1)(e)" and before the comma "," insert "and (4)(f)(iii)" On page 4, at the beginning of line 4, delete "(12)" and insert "(13)"

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AMENDMENT NO. 19 AMENDMENT NO. 31 On page 4, at the beginning of line 25, delete "(13)" and insert "(14)" On page 7, line 11, after "residents" and before "shall" delete the comma "," and delete "each investor" and insert "for minimum of AMENDMENT NO. 20 twelve months prior to production, there" On page 5, at the beginning of line 13, delete "(14)" and insert "(15)" AMENDMENT NO. 32 On page 7, line 12, after "investment" and before the period "." insert AMENDMENT NO. 21 "of the state-certified production" On page 5, at the beginning of line 17, delete "(15)" and insert "(16)" AMENDMENT NO. 33 AMENDMENT NO. 22 On page 7, at the beginning of line 13, delete "However, if" and On page 5, at the beginning of line 23, delete "(16)" and insert "(17)" insert "If"

AMENDMENT NO. 23 AMENDMENT NO. 34 On page 5, between lines 24 and 25, insert the following: On page 7, at the end of line 15, insert the following:

"(18) "Slate of productions" or "slate" means an aggregation of "The tax credit authorized in this Item shall be in addition to the tax motion picture production projects with a combined total of qualified credit authorized in Item (i) of this Subparagraph. Prior to the office expenditures that exceed three hundred thousand dollars for activities certifying any credits pursuant to the provisions of this Item, the occurring over a maximum of twenty-four months within the state. secretary shall promulgate rules and regulations pursuant to the A slate shall not include more than three state- certified productions. Administrative Procedure Act, subject to oversight by the House No single state-certified production in a slate shall exceed three Ways and Means and the Senate Revenue and Fiscal Affairs hundred thousand dollars. Tax credits shall not be issued for any Committees. The rules and regulations shall set forth criteria a single state certified production included within a slate until the Louisiana resident company with its principal place of business in entire slate has been completed. A single application for the slate this state shall meet in order to qualify for the additional credit. The must identify all of the productions within the slate and the secretary shall commence the promulgation of rules and regulations application shall be submitted to the office no less than thirty days no later than October 1, 2015." prior to the beginning of production. Only expenditures made after the application for the slate received by the office may qualify for tax AMENDMENT NO. 35 credits pursuant to the provisions of this Section." On page 7, line 25, after "Louisiana," and before "shall" delete "each AMENDMENT NO. 24 investor" and insert "there" On page 5, at the beginning of line 25, delete "(17)" and insert "(19)" AMENDMENT NO. 36 On page 7, at the beginning of line 27, after "(d)" delete the AMENDMENT NO. 25 remainder of the line and delete lines 28 and 29 in their entirety and page 8, delete lines 1 through 5 in their entirety and insert the On page 5, at the beginning of line 28, delete "(18)" and insert "(20)" following:

AMENDMENT NO. 26 "(i) For state-certified productions approved on or after July 1, 2015, and on or before June 30, 2018, the maximum amount of On page 6, at the beginning of line 1, delete "(19)" and insert "(21)" credits that may be certified for an single state-certified production shall not exceed thirty million dollars. The credit for these AMENDMENT NO. 27 productions may be structured over two or more tax years as provided for in the initial certification letter." On page 6, line 24, after "production" delete the remainder of the line and delete lines 25 and 26 in their entirety and insert "there shall be allowed a tax credit" AMENDMENT NO. 37 On page 8, at the beginning of line 10, delete "certified" and insert AMENDMENT NO. 28 "earned or for the taxable period in which initial certification authorizes the credit to be taken" On page 6, at the beginning of line 29, delete "seventy-five" and insert "ninety" AMENDMENT NO. 38

AMENDMENT NO. 29 On page 8, between lines 14 and 15, insert the following: On page 7, at the end of line 1, delete "seventy-five" and insert "(4) Transferability of the credit. Any Except as provided for "ninety" in Item (f)(iii) of this Paragraph, motion picture tax credits not previously claimed by any taxpayer against its income tax may be AMENDMENT NO. 30 transferred or sold to another Louisiana taxpayer or to the office, subject to the following conditions: On page 7, line 9, after "owned" and before "by a" insert "or optioned to own for a minimum of twelve months prior to production" * * * (f)(i)

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* * * Motion (iii) The office shall not accept the transfer of motion picture Rep. Jones moved that the amendments proposed by the Senate investor tax credits from July 1, 2015 through June 30, 2016." be rejected, which motion was agreed to. Respectfully submitted, Conference Committee Appointment Representative Joel C. Robideaux The Speaker appointed the following conferees on the part of Representative Chuck Kleckley the House to confer with a like committee from the Senate on the Senator Jack Donahue disagreement to House Bill No. 42: Reps. Jones, Pearson, and Senator Robert Adley Montoucet. Rep. Robideaux moved to adopt the Conference Committee Report. Message from the Senate ROLL CALL APPOINTMENT OF CONFERENCE COMMITTEE The roll was called with the following result: June 11, 2015 YEAS To the Honorable Speaker and Members of the House of Mr. Speaker Franklin Miguez Representatives: Adams Gaines Miller Anders Geymann Montoucet I am directed to inform your honorable body that the President Armes Gisclair Morris, Jay of the Senate has appointed the following committee to serve with a Arnold Guillory Morris, Jim like committee from the House to confer on the disagreement to Badon Guinn Norton House Bill No. 42: Senators Guillory, Cortez, and Peacock. Barras Hall Ortego Barrow Harris Ourso Respectfully submitted, Berthelot Harrison Pearson Billiot Havard Pierre GLENN A. KOEPP Bishop, S. Hazel Ponti Secretary of the Senate Bishop, W. Hensgens Pope Bouie Hill Price Conference Committee Reports for Consideration Broadwater Hodges Pugh Brown Hoffmann Reynolds The following Conference Committee Reports were taken up Burford Hollis Richard and acted upon as follows: Burns, H. Honore Ritchie Burns, T. Howard Schexnayder HOUSE BILL NO. 42— Burrell Hunter Shadoin BY REPRESENTATIVES JONES, ABRAMSON, ANDERS, ARMES, ARNOLD, BADON, BARRAS, BARROW, BERTHELOT, BILLIOT, Carmody Huval Smith WESLEY BISHOP, BOUIE, BROADWATER, BROWN, HENRY BURNS, Carter Jackson St. Germain BURRELL, CARMODY, CARTER, CHANEY, COX, DANAHAY, DOVE, Chaney James Stokes EDWARDS, FOIL, FRANKLIN, GAINES, GISCLAIR, GUILLORY, GUINN, HALL, HARRISON, HAVARD, HAZEL, HENRY, HENSGENS, HILL, Connick Jefferson Thibaut HODGES, HOFFMANN, HONORE, HOWARD, HUNTER, HUVAL, Cox Lambert Thierry JACKSON, JAMES, JEFFERSON, ROBERT JOHNSON, TERRY LANDRY, Cromer Landry, N. Whitney LEBAS, LEGER, LEOPOLD, MACK, MIGUEZ, MONTOUCET, MORENO, NORTON, ORTEGO, PIERRE, POPE, PRICE, PUGH, PYLANT, Danahay Landry, T. Williams, P. REYNOLDS, RICHARD, RITCHIE, SCHEXNAYDER, SCHRODER, Dove Leopold Willmott SHADOIN, SMITH, ST. GERMAIN, THIBAUT, THIERRY, ALFRED Fannin Mack Woodruff WILLIAMS, PATRICK WILLIAMS, WILLMOTT, AND WOODRUFF AND Total - 84 SENATOR NEVERS NAYS AN ACT To amend and reenact R.S. 11:102(B)(3)(d)(v)(aa)(II), (bb), and (cc), Foil Johnson R. Pylant (vi)(aa)(II), (bb)(II), and (cc), (vii)(aa)(II), (bb), and (cc), and Garofalo Leger Seabaugh (viii)(aa)(II), (bb)(II), and (cc), 102.1(B)(4)(b) and (5) and Henry Lopinto Simon (C)(4)(b) and (5), 102.2(B)(4)(b) and (C)(4)(b) and (5), Ivey Lorusso Talbot 542(A)(2)(introductory paragraph) and (B)(introductory Johnson M. Moreno paragraph), 883.1(A)(2)(introductory paragraph) and Total - 14 (B)(introductory paragraph), 1145.1(A)(1)(introductory ABSENT paragraph) and (B)(introductory paragraph), and 1332(A)(1)(introductory paragraph) and (B)(introductory Abramson LeBas Williams, A. paragraph) and to enact R.S. 11:102.1(B)(7) and (C)(7), Edwards Robideaux 102.2(B)(6) and (C)(7), 542(H), 542.2, 883.1(I), 883.4, Jones Schroder 1145.1(G), 1145.3, 1331.2, and 1332(H), to authorize payments Total - 7 funded by state retirement system experience accounts to certain retirees and beneficiaries of such systems; to provide restrictions The Conference Committee Report was adopted. on and prerequisites for the exercise of such authorization, including the authority for accumulating monies in the accounts for funding of the payments; to provide for explicit recognition Motion of the costs of the accumulation of such monies; to ensure that the accumulation of monies for the exercise of such Rep. Jones moved to reconsider the vote by which the House authorization does not reduce the actuarial soundness of the concurred in the Senate Amendments to House Bill No. 42, which systems or lead to intergenerational cost-shifting; to provide for motion was agreed to. periodic reamortization of certain debts to grant some relief to

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employers caused by the expense of funding benefits including (B)(introductory paragraph), 1145.1(A)(1)(introductory paragraph) accumulating monies in the accounts; to provide qualifications and (B)(introductory paragraph), and 1332(A)(1)(introductory for receipt of such payments; to provide relative to the amount paragraph) and (B)(introductory paragraph) are hereby amended and of such payments; and to provide for related matters. reenacted and R.S. 11:542(H), 542.2, 883.1(I), 883.4, 1145.1(G), 1145.3, 1331.2, and 1332(H) are hereby enacted to read as" Read by title. AMENDMENT NO. 3 CONFERENCE COMMITTEE REPORT On page 1, between lines 11 and 12, insert the following: June 11, 2015 To the Honorable Speaker and Members of the House of "§542. Experience Account Representatives and the Honorable President and Members of the Senate. A. Ladies and Gentlemen: * * * We, the conferees appointed to confer over the disagreement (2) The In accordance with the provisions of Subsection H of between the two houses concerning House Bill No. 42 by this Section, the experience account shall be credited as follows: Representative Jones recommend the following concerning the Reengrossed bill: * * * 1. That the set of Senate Committee Amendments proposed by the B. The In accordance with the provisions of Subsection H of this Senate Committee on Finance and adopted by the Senate on Section, the experience account shall be debited as follows: June 6, 2015, be rejected. * * * 2. That the set of Senate Floor bureau note amendments proposed by Senator Guillory and labeled "SFBNHB42 GUILLOTJ H.(1) Beginning with the June 30, 2015 valuation, debits and 3631" and adopted by the Senate on June 8, 2015, be rejected. credits to the account shall occur in the following order: 3. That Amendment Nos. 1 and 2 in the set of Senate Floor bureau (a) Credits in Subparagraph(A)(2)(b) of this Section, as limited note amendments proposed by Senator Guillory and labeled by Paragraph (A)(3) of this Section. "SFBNHB42 GUILLOTJ 3656", be rejected. (b) Debits in Paragraph (B)(1) of this Section. 4. That Amendment Nos. 3 through 6 in the set of Senate Floor bureau note amendments proposed by Senator Guillory and (c) Credits in Subparagraph (A)(2)(a) of this Section, as limited labeled "SFBNHB42 GUILLOTJ 3656", be adopted. by Paragraph (A)(3) of this Section. 5. That the set of Senate Floor amendments proposed by Senator (d) Debits in Paragraph (B)(2) of this Section. Peacock and adopted by the Senate on June 8, 2015, be rejected. (2) Notwithstanding any provision of Paragraph (1) of this 6. That Amendment Nos. 2, 9, 11, 12, 13, and 16 through 20 Subsection to the contrary, for the June 30, 2015 valuation no credits proposed by the Senate Committee on Retirement and adopted may be made to the account pursuant to Subparagraph (A)(2)(a) of by the Senate on June 2, 2015, be adopted. this Section. 7. That Amendment Nos. 1, 3 through 8, 10, 14, and 15 proposed * * *" by the Senate Committee on Retirement and adopted by the Senate on June 2, 2015, be rejected. AMENDMENT NO. 4 8. That the following amendments to the Reengrossed bill be On page 2, between lines 23 and 24, insert the following: adopted: "§883.1. Experience account AMENDMENT NO. 1 A. On page 1, line 2, after "To" delete the remainder of the line and insert "amend and reenact R.S. 11:102(B)(3)(d)(v)(aa)(II), (bb), and * * * (cc), (vi)(aa)(II), (bb)(II), and (cc), (vii)(aa)(II), (bb), and (cc), and (viii)(aa)(II), (bb)(II), and (cc), 102.1(B)(4)(b) and (5) and (C)(4)(b) (2) The In accordance with the provisions of Subsection I of this and (5), 102.2(B)(4)(b) and (C)(4)(b) and (5), 542(A)(2)(introductory Section, the experience account shall be credited as follows: p a r a g r a p h ) a n d ( B ) ( i n t r o d u c t o r y p a r a g r a p h ) , 883.1(A)(2)(introductory paragraph) and (B)(introductory * * * paragraph), 1145.1(A)(1)(introductory paragraph) and (B)(introductory paragraph), and 1332(A)(1)(introductory paragraph) B. The In accordance with the provisions of Subsection I of this and (B)(introductory paragraph) and to enact R.S. 11:102.1(B)(7) and Section, the experience account shall be debited as follows: (C)(7), 102.2(B)(6) and (C)(7), 542(H), 542.2, 883.1(I), 883.4, 1145.1(G), 1145.3, 1331.2, and 1332(H), to authorize payments * * * funded by state" I. (1) Beginning with the June 30, 2015 valuation, debits and AMENDMENT NO. 2 credits to the account shall occur in the following order: On page 1, delete line 10 and insert "Section 1. R.S. (a) Credits in Subparagraph(A)(2)(b) of this Section, as limited 11:542(A)(2)(introductory paragraph) and (B)(introductory by Paragraph (A)(3) of this Section. paragraph), 883.1(A)(2)(introductory paragraph) and

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(b) Debits in Paragraph (B)(1) of this Section. (a) Credits in Subparagraph(A)(1)(b) of this Section, as limited by Paragraph (A)(2) of this Section (c) Credits in Subparagraph (A)(2)(a) of this Section, as limited by Paragraph (A)(3) of this Section. (b) Debits in Paragraph (B)(1) of this Section. (d) Debits in Paragraph (B)(2) of this Section. (c) Credits in Subparagraph (A)(1)(a) of this Section, as limited by Paragraph (A)(2) of this Section. (2) Notwithstanding any provision of Paragraph (1) of this Subsection to the contrary, for the June 30, 2015 valuation no credits (d) Debits in Paragraph (B)(2) of this Section. may be made to the account pursuant to Subparagraph (A)(2)(a) of this Section. (2) Notwithstanding any provision of Paragraph (1) of this Subsection to the contrary, for the June 30, 2015 valuation no credits * * *" may be made to the account pursuant to Subparagraph (A)(1)(a) of this Section. AMENDMENT NO. 5 Section 2. R.S. 11:102(B)(3)(d)(v)(aa)(II), (bb), and (cc), On page 3, between lines 19 and 20, insert: (vi)(aa)(II), (bb)(II), and (cc), (vii)(aa)(II), (bb), and (cc), and (viii)(aa)(II), (bb)(II), and (cc), 102.1(B)(4)(b) and (5) and (C)(4)(b) "§1145.1. Employee Experience Account and (5), 102.2(B)(4)(b) and (C)(4)(b) and (5) are hereby amended and reenacted and R.S. 11:102.1(B)(7) and (C)(7) and 102.2(B)(6) A.(1) The In accordance with the provisions of Subsection G of and (C)(7) are hereby enacted to read as follows: this Section, the Employee Experience Account shall be credited as follows: §102. Employer contributions; determination; state systems * * * * * * B. The In accordance with the provisions of Subsection G of this B. Section, the Employee Experience Account shall be debited as * * * follows: (3) With respect to each state public retirement system, the * * * actuarially required employer contribution for each fiscal year, commencing with Fiscal Year 1989-1990, shall be that dollar amount G.(1) Beginning with the June 30, 2015 valuation, debits and equal to the sum of: credits to the account shall occur in the following order: * * * (a) Credits in Subparagraph(A)(1)(b) of this Section, as limited by Paragraph (A)(2) of this Section. (d) That fiscal year's payment, computed as of the first of that fiscal year and projected to the middle of that fiscal year at the (b) Debits in Paragraph (B)(1) of this Section. actuarially assumed interest rate, necessary to amortize changes in actuarial liability due to: (c) Credits in Subparagraph (A)(1)(a) of this Section, as limited by Paragraph (A)(2) of this Section. * * * (d) Debits in Paragraph (B)(2) of this Section. (v)(aa) (2) Notwithstanding any provision of Paragraph (1) of this * * * Subsection to the contrary, for the June 30, 2015 valuation no credits may be made to the account pursuant to Subparagraph (A)(1)(a) of (II) Notwithstanding the provisions of Subsubitem (I) of this this Section. Subitem, effective for the June thirtieth valuation following the fiscal year in which the system first attains a funded percentage of eighty- * * *" five or more and for every year thereafter, the amortization period for the changes, gains, or losses of the Louisiana State Employees' AMENDMENT NO. 6 Retirement System provided in Items (i) through (iv) of this Subparagraph shall be as follows: On page 5, between lines 12 and 13 insert the following: (aaa) For the June 30, 2015 valuation, twenty-eight years. "§1332. Employee Experience Account (bbb) For the June 30, 2016 valuation, twenty-six years. A.(1) The In accordance with the provisions of Subsection H of this Section, the Employee Experience Account shall be credited as (ccc) For the June 30, 2017 valuation, twenty-four years. follows: (ddd) For the June 30, 2018 valuation, twenty-two years. * * * (eee) For the June 30, 2019 valuation and for every year B. The In accordance with the provisions of Subsection H of this thereafter, twenty years from the year in which the change, gain, or Section, the Employee Experience Account shall be debited as loss occurred. follows: (bb)(I) Effective for the June thirtieth valuation for the fiscal * * * year immediately following the year in which the system fully liquidates an amortization base established in R.S. 11:102.1 and for H.(1) Beginning with the June 30, 2015 valuation, debits and each valuation thereafter, after any remaining payment required credits to the account shall occur in the following order: pursuant to R.S. 11:102.1, the system shall apply to the oldest

1516 Page 103 HOUSE 36th Day's Proceedings - June 11, 2015 outstanding positive amortization base of the system, the system's allocated to the experience account shall be amortized as a loss with remaining excess investment experience returns. For the first level payments over a ten-year period. valuation to which this Subsubitem applies the amount of excess returns to be applied pursuant to the provisions of this Subsubitem * * * shall be the excess returns up to the amount of excess investment experience returns as equals that year's remaining payment pursuant (vi)(aa) to R.S. 11:102.1. Upon complete liquidation of such amortization base, any remaining funds shall be applied to the next oldest * * * outstanding positive amortization base until no further funds remain or all such bases are completely liquidated. Notwithstanding any (II) Notwithstanding the provisions of Subsubitem (I) of this provision of this Subitem to the contrary, the maximum amount of Subitem, effective for the June thirtieth valuation following the fiscal excess returns to be applied in any subsequent year pursuant to this year in which the system first attains a funded percentage of eighty- Subsubitem shall equal the prior year's maximum amount increased five or more and for every year thereafter, the amortization period for by the percentage increase in the system's actuarial value of assets for the changes, gains, or losses of the Louisiana School Employees' the preceding year, if any. For any payment made pursuant to the Retirement System provided in Items (i) through (iv) of this provisions of this Subsubitem, if the system is eighty-five percent Subparagraph shall be as follows: funded or greater prior to the application of the funds or if the system is less than eighty-five percent funded and the valuation year is equal (aaa) For the June 30, 2015 valuation, twenty-eight years. to 2019 plus a multiple of five, the net remaining liability net of all payments made since the last reamortization shall be reamortized (bbb) For the June 30, 2016 valuation, twenty-six years. over the remaining amortization period with annual payments calculated as provided in this Item; if the system is less than eighty- (ccc) For the June 30, 2017 valuation, twenty-four years. five percent funded prior to application of the funds and the valuation year is not equal to 2019 plus a multiple of five, the net remaining (ddd) For the June 30, 2018 valuation, twenty-two years. liability shall not be reamortized after such application. For the purposes of this Subsubitem, the oldest outstanding positive (eee) For the June 30, 2019 valuation and for every year amortization base shall first mean the Original Amortization Base thereafter, twenty years from the year in which the change, gain, or until it is completely liquidated, then the Experience Account loss occurred. Amortization Base until it is completely liquidated, and then the oldest outstanding debt of the system excluding any amortization (bb) * * * base established to amortize a particularized liability established pursuant to Subsection C of this Section or a liability established (II)(aaa) Effective for the June 30, 2015, valuation and for each pursuant to Subparagraphs (2)(a) and (3)(c) of this Subsection. valuation thereafter, if the system's investment experience for the fiscal year exceeds the system's actuarial assumed rate of return, the (II) Effective for the June thirtieth valuation for the fiscal year system shall apply the excess investment experience returns, up to immediately following the year in which the system fully liquidates the first fifteen million dollars for the June 30, 2015, valuation, to the the last remaining amortization base established in R.S. 11:102.1 and oldest outstanding positive amortization base of the system, for each valuation thereafter, if the system's investment experience excluding any amortization base established to amortize a liability for the fiscal year exceeds the system's actuarial assumed rate of established pursuant to Subparagraphs (2)(a) and (3)(c) of this return, the system shall apply to the oldest outstanding positive Subsection. Upon complete liquidation of such amortization base, amortization base of the system, excluding any amortization base any remaining funds shall be applied to the next oldest outstanding established to amortize a particularized liability established pursuant positive amortization base until no further funds remain or all such to Subsection C of this Section or a liability established pursuant to bases are completely liquidated. Notwithstanding any provision of Subparagraphs (2)(a) and (3)(c) of this Subsection, the system's this Subsubitem to the contrary, the maximum amount of excess excess investment experience returns. For the first valuation to which returns to be applied in any subsequent year pursuant to this this Subsubitem applies, the amount of excess returns to be applied Subsubitem shall equal the prior year's maximum amount increased pursuant to the provisions of this Subsubitem shall be the excess by the percentage increase in the system's actuarial value of assets for returns up to the amount of excess investment experience returns as the preceding year, if any. For any payment made pursuant to the equals double the last payment made pursuant to Subsubitem (I) of provisions of this Subsubitem, if the system is eighty-five percent this Subitem. Upon complete liquidation of such amortization base, funded or greater prior to the application of the funds or if the system any remaining funds shall be applied to the next oldest outstanding is less than eighty-five percent funded and the valuation year is equal positive amortization base until no further funds remain or all such to 2019 plus a multiple of five, the net remaining liability net of all bases are completely liquidated. Notwithstanding any provision of payments made since the last reamortization shall be reamortized this Subitem to the contrary, the maximum amount of excess returns over the remaining amortization period with annual payments to be applied in any subsequent year pursuant to this Subsubitem calculated as provided in this Item; if the system is less than eighty- shall equal the prior year's maximum amount increased by the five percent funded prior to application of the funds and the valuation percentage increase in the system's actuarial value of assets for the year is not equal to 2019 plus a multiple of five, the net remaining preceding year, if any. For any payment made pursuant to the liability shall not be reamortized after such application. provisions of this Subsubitem, if the system is eighty-five percent funded or greater prior to the application of the funds or if the system (bbb) Notwithstanding any provision of law to the contrary, for is less than eighty-five percent funded and the valuation year is equal the June 30, 2015 valuation, the remaining liability net of all to 2019 plus a multiple of five, the net remaining liability net of all payments made pursuant to this Subitem shall be reamortized over payments made since the last reamortization shall be reamortized the remaining amortization period with annual payments calculated over the remaining amortization period with annual payments as provided in this Item. calculated as provided in this Item; if the system is less than eighty- five percent funded prior to application of the funds and the valuation (cc) Effective for the June 30, 2019, first system valuation dated year is not equal to 2019 plus a multiple of five, the net remaining on or after June 30, 2015, in which an allocation is made to the liability shall not be reamortized after such application. system's experience account and for each valuation thereafter, actuarial gains allocated to the experience account shall be amortized (cc) Effective for the June 30, 2019, first system valuation on or as a loss with level payments over a ten-year period. after June 30, 2015, in which an allocation is made to the system's experience account and for each valuation thereafter, actuarial gains * * *

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(vii)(aa) Subparagraphs (2)(a) and (3)(c) of this Subsection, the system's excess investment experience returns. For the first valuation to which * * * this Subsubitem applies, the amount of excess returns to be applied pursuant to the provisions of this Subsubitem shall be the excess (II) Notwithstanding the provisions of Subsubitem (I) of this returns up to the amount of excess investment experience returns as Subitem, effective for the June thirtieth valuation following the fiscal equals double the last payment made pursuant to Subsubitem (I) of year in which the system first attains a funded percentage of eighty- this Subitem. Upon complete liquidation of such amortization base, five or more and for every year thereafter, the amortization period for any remaining funds shall be applied to the next oldest outstanding the changes, gains, or losses of the Teachers' Retirement System of positive amortization base until no further funds remain or all such Louisiana provided in Items (i) through (iv) of this Subparagraph bases are completely liquidated. Notwithstanding any provision of shall be as follows: this Subitem to the contrary, the maximum amount of excess returns to be applied in any subsequent year pursuant to this Subsubitem (aaa) For the June 30, 2015 valuation, twenty-eight years. shall equal the prior year's maximum amount increased by the percentage increase in the system's actuarial value of assets for the (bbb) For the June 30, 2016 valuation, twenty-six years. preceding year, if any. For any payment made pursuant to the provisions of this Subsubitem, if the system is eighty-five percent (ccc) For the June 30, 2017 valuation, twenty-four years. funded or greater prior to the application of the funds or if the system is less than eighty-five percent funded and the valuation year is equal (ddd) For the June 30, 2018 valuation, twenty-two years. to 2019 plus a multiple of five, the net remaining liability net of all payments made since the last reamortization shall be reamortized (eee) For the June 30, 2019 valuation and for every year over the remaining amortization period with annual payments thereafter, twenty years from the year in which the change, gain, or calculated as provided in this Item; if the system is less than eighty- loss occurred. five percent funded prior to application of the funds and the valuation year is not equal to 2019 plus a multiple of five, the net remaining (bb)(I) Effective for the June thirtieth valuation for the fiscal liability shall not be reamortized after such application. year immediately following the year in which the system fully liquidates an amortization base established in R.S. 11:102.2 and for (cc) Effective for the June 30, 2019, first system valuation dated each valuation thereafter, after any remaining payment required on or after June 30, 2015, in which an allocation is made to the pursuant to R.S. 11:102.2, the system shall apply to the oldest system's experience account and for each valuation thereafter, outstanding positive amortization base of the system, the system's actuarial gains allocated to the experience account shall be amortized remaining excess investment experience returns. For the first as a loss with level payments over a ten-year period. valuation to which this Subsubitem applies the amount of excess returns to be applied pursuant to the provisions of this Subsubitem * * * shall be the excess returns up to the amount of excess investment (viii)(aa) experience returns as equals that year's remaining payment pursuant to R.S. 11:102.2. Upon complete liquidation of such amortization * * * base, any remaining funds shall be applied to the next oldest outstanding positive amortization base until no further funds remain (II) Notwithstanding the provisions of Subsubitem (I) of this or all such bases are completely liquidated. Notwithstanding any Subitem, effective for the June thirtieth valuation following the fiscal provision of this Subitem to the contrary, the maximum amount of year in which the system first attains a funded percentage of eighty- excess returns to be applied in any subsequent year pursuant to this five or more and for every year thereafter, the amortization period for Subsubitem shall equal the prior year's maximum amount increased the changes, gains, or losses of the Louisiana State Police Retirement by the percentage increase in the system's actuarial value of assets for System provided in Items (i) through (iv) of this Subparagraph shall the preceding year, if any. For any payment made pursuant to the be as follows: provisions of this Subsubitem, if the system is eighty-five percent funded or greater prior to the application of the funds or if the system (aaa) For the June 30, 2015 valuation, twenty-eight years. is less than eighty-five percent funded and the valuation year is equal to 2019 plus a multiple of five, the net remaining liability net of all (bbb) For the June 30, 2016 valuation, twenty-six years. payments made since the last reamortization shall be reamortized over the remaining amortization period with annual payments (ccc) For the June 30, 2017 valuation, twenty-four years. calculated as provided in this Item; if the system is less than eighty- five percent funded prior to application of the funds and the valuation (ddd) For the June 30, 2018 valuation, twenty-two years. year is not equal to 2019 plus a multiple of five, the net remaining liability shall not be reamortized after such application. For the (eee) For the June 30, 2019 valuation and for every year purposes of this Subitem, the oldest outstanding positive amortization thereafter, twenty years from the year in which the change, gain, or base shall first mean the Original Amortization Base until it is loss occurred. completely liquidated, then the Experience Account Amortization Base until it is completely liquidated, and then the oldest outstanding (bb) * * * debt of the system excluding any amortization base established to amortize a particularized liability established pursuant to Subsection (II)(aaa) Effective for the June 30, 2015, valuation and for each D of this Section or a liability established pursuant to Subparagraphs valuation thereafter, if the system's investment experience for the (2)(a) and (3)(c) of this Subsection. fiscal year exceeds the system's actuarial assumed rate of return, the system shall apply the excess investment experience returns, up to (II) Effective for the June thirtieth valuation for the fiscal year the first five million dollars for the June 30, 2015, valuation, to the immediately following the year in which the system fully liquidates oldest outstanding positive amortization base of the system, the last remaining amortization base established in R.S. 11:102.2 and excluding any amortization base established to amortize a liability for each valuation thereafter, if the system's investment experience established pursuant to Subparagraphs (2)(a) and (3)(c) of this for the fiscal year exceeds the system's actuarial assumed rate of Subsection. Upon complete liquidation of such amortization base, return, the system shall apply to the oldest outstanding positive any remaining funds shall be applied to the next oldest outstanding amortization base of the system, excluding any amortization base positive amortization base until no further funds remain or all such established to amortize a particularized liability established pursuant bases are completely liquidated. Notwithstanding any provision of to Subsection D of this Section or a liability established pursuant to this Subsubitem to the contrary, the maximum amount of excess

1518 Page 105 HOUSE 36th Day's Proceedings - June 11, 2015 returns to be applied in any subsequent year pursuant to this the valuation year is not equal to 2019 plus a multiple of five, the net Subsubitem shall equal the prior year's maximum amount increased remaining liability shall not be reamortized after such application. by the percentage increase in the system's actuarial value of assets for the preceding year, if any. For any payment made pursuant to the * * * provisions of this Subsubitem, if the system is eighty-five percent funded or greater prior to the application of the funds or if the system (7) Notwithstanding any provision of law to the contrary, for is less than eighty-five percent funded and the valuation year is equal the June 30, 2015 valuation, the remaining liability net of all to 2019 plus a multiple of five, the net remaining liability net of all payments allocated to the original amortization base since the last payments made since the last reamortization shall be reamortized reamortization shall be reamortized over the remaining amortization over the remaining amortization period with annual payments period with annual payments calculated as provided in this calculated as provided in this Item; if the system is less than eighty- Subsection or as otherwise provided by law. five percent funded prior to application of the funds and the valuation year is not equal to 2019 plus a multiple of five, the net remaining C. Experience account amortization base. liability shall not be reamortized after such application. * * * (bbb) Notwithstanding any provision of law to the contrary, for the June 30, 2015 valuation, the remaining liability net of all (4) * * * payments made pursuant to this Subitem since the last reamortization shall be reamortized over the remaining amortization period with (b) For any payment made pursuant to the provisions of this annual payments calculated as provided in this Item. Paragraph, if the system is eighty-five percent funded or greater prior to the application of the funds or if the system is less than eighty-five (cc) Effective for the June 30, 2019, first system valuation dated percent funded and valuation year is equal to 2019 plus a multiple of on or after June 30, 2015, in which an allocation is made to the five, the net remaining liability net of all payments made since the system's experience account and for each valuation thereafter, last reamortization shall be reamortized over the remaining actuarial gains allocated to the experience account shall be amortized amortization period with annual payments calculated as provided in as a loss with level payments over a ten-year period. this Subsection or as otherwise provided by law; if the system is less than eighty-five percent funded prior to application of the funds and * * * the valuation year is not equal to 2019 plus a multiple of five, the net remaining liability shall not be reamortized after such application. §102.1. Consolidation of amortization payment schedules; Louisiana State Employees' Retirement System (5) Notwithstanding the provisions of R.S. 11:102(B)(3)(c) and (5) or any other provision of law to the contrary, in any year from * * * Fiscal Year 2017-2018 through Fiscal Year 2039-2040 in which the system receives an overpayment of employer contributions as B. Original amortization base. determined pursuant to R.S. 11:102(B)(2) and in any year from Fiscal Year 2017-2018 through Fiscal Year 2039-2040 in which the system * * * receives additional contributions pursuant to R.S. 11:102(B)(5), the amount of such overpayment or additional contribution shall be (4) * * * applied to the remaining balance of the experience account amortization base established pursuant to this Subsection. For any (b) For any payment made pursuant to the provisions of this payment made pursuant to the provisions of this Paragraph, if the Paragraph, if the system is eighty-five percent funded or greater prior system is eighty-five percent funded or greater prior to the to the application of the funds or if the system is less than eighty-five application of the funds or if the system is less than eighty-five percent funded and the valuation year is equal to 2019 plus a multiple percent funded and valuation year is equal to 2019 plus a multiple of of five, the net remaining liability net of all payments made since the five, the net remaining liability net of all payments made since the last reamortization shall be reamortized over the remaining last reamortization shall be reamortized over the remaining amortization period with annual payments calculated as provided in amortization period with annual payments calculated as provided in this Subsection or as otherwise provided by law; if the system is less this Subsection or as otherwise provided by law; if the system is less than eighty-five percent funded prior to application of the funds and than eighty-five percent funded prior to application of the funds and the valuation year is not equal to 2019 plus a multiple of five, the net the valuation year is not equal to 2019 plus a multiple of five, the net remaining liability shall not be reamortized after such application. remaining liability shall not be reamortized after such application. (5) Notwithstanding the provisions of R.S. 11:102(B)(3)(c) and * * * (5) or any other provision of law to the contrary, in any year through Fiscal Year 2016-2017 in which the system receives an overpayment (7) Notwithstanding any provision of law to the contrary, for of employer contributions as determined pursuant to R.S. the June 30, 2015 valuation, the remaining liability net of all 11:102(B)(2) and in any year through Fiscal Year 2016-2017 in payments made pursuant to this Subsection since the last which the system receives additional contributions pursuant to R.S. reamortization shall be reamortized over the remaining amortization 11:102(B)(5), the amount of such overpayment or additional period with annual payments calculated as provided in this contribution shall be applied to the remaining balance of the original Subsection or as otherwise provided by law. amortization base established pursuant to this Subsection. For any payment made pursuant to the provisions of this Paragraph, if the * * * system is eighty-five percent funded or greater prior to the application of the funds or if the system is less than eighty-five §102.2. Consolidation of amortization payment schedules; Teachers' percent funded and the valuation year is equal to 2019 plus a multiple Retirement System of Louisiana of five, the net remaining liability net of all payments made since the last reamortization shall be reamortized over the remaining * * * amortization period with annual payments calculated as provided in this Subsection or as otherwise provided by law; if the system is less B. Original amortization base. than eighty-five percent funded prior to application of the funds and * * *

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(4) * * * period with annual payments calculated as provided in this Subsection or as otherwise provided by law. (b) For any payment made pursuant to the provisions of this Paragraph, if the system is eighty-five percent funded or greater prior * * *" to the application of the funds or if the system is less than eighty-five percent funded and the valuation year is equal to 2019 plus a multiple Respectfully submitted, of five, the net remaining liability net of all payments made since the last reamortization shall be reamortized over the remaining Representative Sam Jones amortization period with annual payments calculated as provided in Representative Jack Montoucet this Subsection or as otherwise provided by law; if the system is less Senator Elbert Guillory than eighty-five percent funded prior to application of the funds and Senator Patrick Page Cortez the valuation year is equal to 2019 plus a multiple of five, the net Senator Barrow Peacock remaining liability shall not be reamortized after such application. Rep. Jones moved to adopt the Conference Committee Report. * * * ROLL CALL (6) Notwithstanding any provision of law to the contrary, for the June 30, 2015 valuation, the remaining liability net of all The roll was called with the following result: payments allocated to the original amortization base since the last reamortization shall be reamortized over the remaining amortization YEAS period with annual payments calculated as provided in this Mr. Speaker Gisclair Moreno Subsection or as otherwise provided by law. Anders Guillory Morris, Jay Armes Guinn Norton C. Experience account amortization base. Badon Hall Ortego Barras Harris Pearson * * * Barrow Harrison Pierre Berthelot Havard Ponti (4) * * * Billiot Hazel Pope Bishop, S. Henry Price (b) For any payment made pursuant to the provisions of this Bishop, W. Hill Pugh Paragraph, if the system is eighty-five percent funded or greater prior Bouie Honore Pylant to the application of the funds or if the system is less than eighty-five Broadwater Howard Reynolds percent funded and the valuation year is equal to 2019 plus a multiple Brown Hunter Richard of five, the net remaining liability net of all payments made since the Burford Huval Ritchie last reamortization shall be reamortized over the remaining Burns, H. Ivey Robideaux amortization period with annual payments calculated as provided in Burrell Jackson Schexnayder this Subsection or as otherwise provided by law; if the system is less Carmody James Schroder than eighty-five percent funded prior to application of the funds and Carter Jefferson Seabaugh the valuation year is not equal to 2019 plus a multiple of five, the net Chaney Johnson R. Shadoin remaining liability shall not be reamortized after such application. Connick Jones Smith Cox Lambert St. Germain (5) Notwithstanding the provisions of R.S. 11:102(B)(3)(c) and Cromer Landry, N. Stokes (5) or any other provision of law to the contrary, in any year from Danahay LeBas Talbot Fiscal Year 2009-2010 through Fiscal Year 2039-2040 in which the Dove Leger Thibaut system receives an overpayment of employer contributions as Edwards Leopold Thierry determined pursuant to R.S. 11:102(B)(2) and in any year from Fiscal Fannin Mack Williams, A. Year 2009-2010 through Fiscal Year 2039-2040 in which the system Foil Miguez Williams, P. receives additional contributions pursuant to R.S. 11:102(B)(5), the Franklin Miller Willmott amount of such overpayment or additional contribution shall be Gaines Montoucet Woodruff applied to the remaining balance of the experience account Total - 87 amortization base established pursuant to this Subsection. For any NAYS payment made pursuant to the provisions of this Paragraph, if the system is eighty-five percent funded or greater prior to the Garofalo Lorusso Simon application of the funds or if the system is less than eighty-five Lopinto Ourso percent funded and the valuation year is equal to 2019 plus a multiple Total - 5 of five, the net remaining liability net of all payments made since the last reamortization shall be reamortized over the remaining ABSENT amortization period with annual payments calculated as provided in this Subsection or as otherwise provided by law; if the system is less Abramson Hensgens Landry, T. than eighty-five percent funded prior to application of the funds and Adams Hodges Morris, Jim the valuation year is not equal to 2019 plus a multiple of five, the net Arnold Hoffmann Whitney remaining liability shall not be reamortized after such application. Burns, T. Hollis Geymann Johnson M. * * * Total - 13

(7) Notwithstanding any provision of law to the contrary, for The Conference Committee Report, having received a two- the June 30, 2015 valuation, the remaining liability net of all thirds vote of the elected members, was adopted. payments made pursuant to this Subsection since the last reamortization shall be reamortized over the remaining amortization Speaker Kleckley in the Chair

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HOUSE CONCURRENT RESOLUTION NO. 8— Chaney Jones Thibaut BY REPRESENTATIVE MONTOUCET Cox Landry, T. Thierry A CONCURRENT RESOLUTION Dove LeBas Williams, A. To suspend from July 1, 2015 until sixty days after final adjournment Edwards Leger Willmott of the 2016 Regular Session of the Legislature of Louisiana the Fannin Leopold Woodruff exemption for business utilities as to the tax levied pursuant to Total - 60 R.S. 47:331 for sales of steam, water, electric power or energy, NAYS and natural gas, including but not limited to the exemption in R.S. 47:305(D)(1)(b), (c), (d), and (g), and any other Abramson Henry Miller exemptions provided in those portions of Chapter 2 of Subtitle Barras Hensgens Morris, Jim II of Title 47 of the Louisiana Revised Statutes of 1950, that Bishop, S. Hodges Ortego provide for exemptions for business utilities from the taxes Burford Hollis Ourso imposed therein. Burns, H. Huval Pearson Carmody Ivey Pugh Called from the calendar. Connick Johnson M. Richard Cromer Johnson R. Schroder Read by title. Danahay Lambert Seabaugh Garofalo Landry, N. Simon CONFERENCE COMMITTEE REPORT Geymann Lopinto Stokes Guinn Lorusso Talbot June 11, 2015 Harrison Mack Whitney Havard Miguez Williams, P. To the Honorable Speaker and Members of the House of Total - 42 Representatives and the Honorable President and Members of the ABSENT Senate. Burns, T. Hunter Pylant Ladies and Gentlemen: Total - 3 We, the conferees appointed to confer over the disagreement The Conference Committee Report was adopted. between the two houses concerning House Concurrent Resolution No. 8 by Representative Montoucet recommend the following concerning the Reengrossed bill: Suspension of the Rules 1. That the set of Senate Committee Amendments proposed by the On motion of Rep. Arnold, the rules were suspended in order to Senate Committee on Finance, and adopted on June 4, 2015, be take up and consider Petitions, Memorials, and Communications at adopted. this time. Respectfully submitted, Petitions, Memorials, and Communications Representative Jack Montoucet Representative Joel C. Robideaux The following petitions, memorials, and communications were Speaker Charles E. "Chuck" Kleckley received and read: Senator Jack Donahue Senator Neil Riser Message from the Senate Senator Dan "Blade" Morrish HOUSE CONCURRENT RESOLUTIONS Rep. Montoucet moved to adopt the Conference Committee Report. June 11, 2015 ROLL CALL To the Honorable Speaker and Members of the House of Representatives: The roll was called with the following result: I am directed to inform your honorable body that the Senate has YEAS concurred in the following House Concurrent Resolutions: Mr. Speaker Foil Montoucet House Concurrent Resolution No. 228 Adams Franklin Moreno Returned without amendments Anders Gaines Morris, Jay Armes Gisclair Norton House Concurrent Resolution No. 229 Arnold Guillory Pierre Returned without amendments Badon Hall Ponti Barrow Harris Pope House Concurrent Resolution No. 230 Berthelot Hazel Price Returned without amendments Billiot Hill Reynolds Bishop, W. Hoffmann Ritchie House Concurrent Resolution No. 231 Bouie Honore Robideaux Returned without amendments Broadwater Howard Schexnayder Brown Jackson Shadoin Respectfully submitted, Burrell James Smith Carter Jefferson St. Germain GLENN A. KOEPP Secretary of the Senate

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Message from the Senate I am directed to inform your honorable body that the Senate has adopted the report of the Conference Committee on the disagreement SIGNED SENATE CONCURRENT RESOLUTIONS to House Bill No. 2. June 11, 2015 Respectfully submitted, To the Honorable Speaker and Members of the House of GLENN A. KOEPP Representatives: Secretary of the Senate I am directed to inform your honorable body that the President Message from the Senate of the Senate has signed the following Senate Concurrent ADOPTION OF Resolutions: CONFERENCE COMMITTEE REPORT Senate Concurrent Resolution No. 140 June 11, 2015 and ask the Speaker of the House of Representatives to affix his To the Honorable Speaker and Members of the House of signature to the same. Representatives: Respectfully submitted, I am directed to inform your honorable body that the Senate has adopted the report of the Conference Committee on the disagreement GLENN A. KOEPP to House Bill No. 218. Secretary of the Senate Respectfully submitted, The Senate Concurrent Resolutions contained herein were signed by the Speaker of the House. GLENN A. KOEPP Secretary of the Senate Message from the Senate Message from the Senate ADOPTION OF CONFERENCE COMMITTEE REPORT ADOPTION OF CONFERENCE COMMITTEE REPORT June 11, 2015 June 11, 2015 To the Honorable Speaker and Members of the House of To the Honorable Speaker and Members of the House of Representatives: Representatives: I am directed to inform your honorable body that the Senate has I am directed to inform your honorable body that the Senate has adopted the report of the Conference Committee on the disagreement adopted the report of the Conference Committee on the disagreement to House Concurrent Resolution No. 8. to House Bill No. 370. Respectfully submitted, Respectfully submitted, GLENN A. KOEPP GLENN A. KOEPP Secretary of the Senate Secretary of the Senate Message from the Senate Message from the Senate ADOPTION OF CONFERENCE COMMITTEE REPORT ADOPTION OF CONFERENCE COMMITTEE REPORT June 11, 2015 June 11, 2015 To the Honorable Speaker and Members of the House of Representatives: To the Honorable Speaker and Members of the House of I am directed to inform your honorable body that the Senate has Representatives: adopted the report of the Conference Committee on the disagreement I am directed to inform your honorable body that the Senate has to House Bill No. 1. adopted the report of the Conference Committee on the disagreement Respectfully submitted, to House Bill No. 402. Respectfully submitted, GLENN A. KOEPP Secretary of the Senate GLENN A. KOEPP Secretary of the Senate Message from the Senate Message from the Senate ADOPTION OF CONFERENCE COMMITTEE REPORT ADOPTION OF CONFERENCE COMMITTEE REPORT June 11, 2015 June 11, 2015 To the Honorable Speaker and Members of the House of Representatives: To the Honorable Speaker and Members of the House of Representatives:

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I am directed to inform your honorable body that the Senate has I am directed to inform your honorable body that the Senate has adopted the report of the Conference Committee on the disagreement adopted the report of the Conference Committee on the disagreement to House Bill No. 445. to House Bill No. 635. Respectfully submitted, Respectfully submitted, GLENN A. KOEPP GLENN A. KOEPP Secretary of the Senate Secretary of the Senate Message from the Senate Message from the Senate ADOPTION OF ADOPTION OF CONFERENCE COMMITTEE REPORT CONFERENCE COMMITTEE REPORT June 11, 2015 June 11, 2015 To the Honorable Speaker and Members of the House of Representatives: To the Honorable Speaker and Members of the House of Representatives: I am directed to inform your honorable body that the Senate has adopted the report of the Conference Committee on the disagreement I am directed to inform your honorable body that the Senate has to House Bill No. 566. adopted the report of the Conference Committee on the disagreement to House Bill No. 638. Respectfully submitted, Respectfully submitted, GLENN A. KOEPP Secretary of the Senate GLENN A. KOEPP Message from the Senate Secretary of the Senate ADOPTION OF Message from the Senate CONFERENCE COMMITTEE REPORT ADOPTION OF June 11, 2015 CONFERENCE COMMITTEE REPORT To the Honorable Speaker and Members of the House of June 11, 2015 Representatives: To the Honorable Speaker and Members of the House of I am directed to inform your honorable body that the Senate has Representatives: adopted the report of the Conference Committee on the disagreement to House Bill No. 624. I am directed to inform your honorable body that the Senate has adopted the report of the Conference Committee on the disagreement Respectfully submitted, to House Bill No. 721. GLENN A. KOEPP Respectfully submitted, Secretary of the Senate GLENN A. KOEPP Message from the Senate Secretary of the Senate ADOPTION OF Message from the Senate CONFERENCE COMMITTEE REPORT ADOPTION OF June 11, 2015 CONFERENCE COMMITTEE REPORT To the Honorable Speaker and Members of the House of June 11, 2015 Representatives: To the Honorable Speaker and Members of the House of I am directed to inform your honorable body that the Senate has Representatives: adopted the report of the Conference Committee on the disagreement to House Bill No. 629. I am directed to inform your honorable body that the Senate has adopted the report of the Conference Committee on the disagreement Respectfully submitted, to House Bill No. 735. GLENN A. KOEPP Respectfully submitted, Secretary of the Senate GLENN A. KOEPP Message from the Senate Secretary of the Senate ADOPTION OF Message from the Senate CONFERENCE COMMITTEE REPORT ADOPTION OF June 11, 2015 CONFERENCE COMMITTEE REPORT To the Honorable Speaker and Members of the House of June 11, 2015 Representatives: To the Honorable Speaker and Members of the House of Representatives:

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I am directed to inform your honorable body that the Senate has I am directed to inform your honorable body that the Senate has adopted the report of the Conference Committee on the disagreement adopted the report of the Conference Committee on the disagreement to House Bill No. 748. to Senate Bill No. 61. Respectfully submitted, Respectfully submitted, GLENN A. KOEPP GLENN A. KOEPP Secretary of the Senate Secretary of the Senate Message from the Senate Message from the Senate ADOPTION OF ADOPTION OF CONFERENCE COMMITTEE REPORT CONFERENCE COMMITTEE REPORT June 11, 2015 June 11, 2015 To the Honorable Speaker and Members of the House of Representatives: To the Honorable Speaker and Members of the House of Representatives: I am directed to inform your honorable body that the Senate has adopted the report of the Conference Committee on the disagreement I am directed to inform your honorable body that the Senate has to House Bill No. 800. adopted the report of the Conference Committee on the disagreement to Senate Bill No. 93. Respectfully submitted, GLENN A. KOEPP Respectfully submitted, Secretary of the Senate GLENN A. KOEPP Message from the Senate Secretary of the Senate ADOPTION OF Message from the Senate CONFERENCE COMMITTEE REPORT ADOPTION OF June 11, 2015 CONFERENCE COMMITTEE REPORT To the Honorable Speaker and Members of the House of June 11, 2015 Representatives: To the Honorable Speaker and Members of the House of I am directed to inform your honorable body that the Senate has Representatives: adopted the report of the Conference Committee on the disagreement to House Bill No. 829. I am directed to inform your honorable body that the Senate has adopted the report of the Conference Committee on the disagreement Respectfully submitted, to Senate Bill No. 100. GLENN A. KOEPP Respectfully submitted, Secretary of the Senate GLENN A. KOEPP Message from the Senate Secretary of the Senate ADOPTION OF Message from the Senate CONFERENCE COMMITTEE REPORT ADOPTION OF June 11, 2015 CONFERENCE COMMITTEE REPORT To the Honorable Speaker and Members of the House of June 11, 2015 Representatives: To the Honorable Speaker and Members of the House of I am directed to inform your honorable body that the Senate has Representatives: adopted the report of the Conference Committee on the disagreement to House Bill No. 833. I am directed to inform your honorable body that the Senate has adopted the report of the Conference Committee on the disagreement Respectfully submitted, to Senate Bill No. 102. GLENN A. KOEPP Respectfully submitted, Secretary of the Senate GLENN A. KOEPP Message from the Senate Secretary of the Senate ADOPTION OF Message from the Senate CONFERENCE COMMITTEE REPORT ADOPTION OF June 11, 2015 CONFERENCE COMMITTEE REPORT To the Honorable Speaker and Members of the House of June 11, 2015 Representatives: To the Honorable Speaker and Members of the House of Representatives:

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I am directed to inform your honorable body that the Senate has Privileged Report of the Committee on Enrollment adopted the report of the Conference Committee on the disagreement to Senate Bill No. 103. June 11, 2015 Respectfully submitted, To the honorable Speaker and Members of the House of Representatives: GLENN A. KOEPP Secretary of the Senate I am directed by your Committee on Enrollment to submit the following report: Message from the Senate The following House Resolutions have been properly enrolled: ADOPTION OF CONFERENCE COMMITTEE REPORT HOUSE RESOLUTION NO. 199— BY REPRESENTATIVES KLECKLEY, ABRAMSON, ADAMS, ANDERS, ARMES, ARNOLD, BARRAS, BARROW, BERTHELOT, BILLIOT, June 11, 2015 STUART BISHOP, WESLEY BISHOP, BOUIE, BROADWATER, BROWN, BURFORD, HENRY BURNS, TIM BURNS, BURRELL, CARMODY, To the Honorable Speaker and Members of the House of CARTER, CHANEY, CONNICK, COX, CROMER, DANAHAY, DOVE, EDWARDS, FANNIN, FOIL, FRANKLIN, GAINES, GAROFALO, Representatives: GEYMANN, GISCLAIR, GUILLORY, GUINN, HALL, HARRIS, HARRISON, HAVARD, HAZEL, HENRY, HENSGENS, HILL, HODGES, I am directed to inform your honorable body that the Senate has HOFFMANN, HOLLIS, HONORE, HOWARD, HUNTER, HUVAL, IVEY, JACKSON, JAMES, JEFFERSON, MIKE JOHNSON, ROBERT JOHNSON, adopted the report of the Conference Committee on the disagreement JONES, LAMBERT, NANCY LANDRY, TERRY LANDRY, LEBAS, to Senate Bill No. 106. LEGER, LEOPOLD, LOPINTO, LORUSSO, MACK, MIGUEZ, MILLER, MONTOUCET, MORENO, JAY MORRIS, JIM MORRIS, NORTON, ORTEGO, OURSO, PEARSON, PIERRE, PONTI, POPE, PRICE, PUGH, Respectfully submitted, PYLANT, REYNOLDS, RICHARD, RITCHIE, ROBIDEAUX, SCHEXNAYDER, SCHRODER, SEABAUGH, SHADOIN, SIMON, SMITH, GLENN A. KOEPP ST. GERMAIN, STOKES, TALBOT, THIBAUT, THIERRY, WHITNEY, Secretary of the Senate ALFRED WILLIAMS, PATRICK WILLIAMS, WILLMOTT, AND WOODRUFF A RESOLUTION Message from the Senate To commend the Honorable Austin J. Badon, Jr., and to express ADOPTION OF enduring gratitude for his outstanding contributions to Orleans CONFERENCE COMMITTEE REPORT Parish and the state of Louisiana, particularly during his tenure as a distinguished member of the Louisiana House of June 11, 2015 Representatives. To the Honorable Speaker and Members of the House of HOUSE RESOLUTION NO. 200— Representatives: BY REPRESENTATIVES KLECKLEY, ABRAMSON, ADAMS, ANDERS, ARMES, ARNOLD, BADON, BARRAS, BARROW, BERTHELOT, BILLIOT, STUART BISHOP, WESLEY BISHOP, BOUIE, BROADWATER, I am directed to inform your honorable body that the Senate has BROWN, BURFORD, HENRY BURNS, TIM BURNS, BURRELL, adopted the report of the Conference Committee on the disagreement CARMODY, CARTER, CHANEY, CONNICK, COX, CROMER, DANAHAY, DOVE, EDWARDS, FANNIN, FOIL, FRANKLIN, GAINES, to Senate Bill No. 250. GAROFALO, GEYMANN, GISCLAIR, GUILLORY, GUINN, HALL, HARRIS, HARRISON, HAVARD, HAZEL, HENRY, HENSGENS, HILL, Respectfully submitted, HODGES, HOFFMANN, HOLLIS, HONORE, HOWARD, HUNTER, HUVAL, IVEY, JACKSON, JAMES, JEFFERSON, MIKE JOHNSON, ROBERT JOHNSON, JONES, LAMBERT, NANCY LANDRY, TERRY GLENN A. KOEPP LANDRY, LEBAS, LEGER, LEOPOLD, LOPINTO, LORUSSO, MACK, Secretary of the Senate MIGUEZ, MILLER, MONTOUCET, MORENO, JAY MORRIS, JIM MORRIS, NORTON, ORTEGO, OURSO, PEARSON, PIERRE, PONTI, POPE, PRICE, PUGH, PYLANT, REYNOLDS, RICHARD, RITCHIE, Message from the Senate ROBIDEAUX, SCHEXNAYDER, SCHRODER, SEABAUGH, SHADOIN, SIMON, SMITH, STOKES, TALBOT, THIBAUT, THIERRY, WHITNEY, ALFRED WILLIAMS, PATRICK WILLIAMS, WILLMOTT, AND SIGNED SENATE BILLS AND JOINT RESOLUTIONS WOODRUFF A RESOLUTION June 11, 2015 To commend the Honorable Karen Gaudet St. Germain and to express enduring gratitude for her outstanding contributions to To the Honorable Speaker and Members of the House of the parishes of Ascension, Assumption, Iberville, and West Representatives: Baton Rouge and the state of Louisiana, particularly during her tenure as a distinguished member of the Louisiana House of I am directed to inform your honorable body that the President Representatives. of the Senate has signed the following Senate Bills: HOUSE RESOLUTION NO. 201— Senate Bill Nos. 39, 50, 61, 86, 93, 100, 102, 103, 106, 158, 250, and BY REPRESENTATIVES KLECKLEY, ABRAMSON, ADAMS, ANDERS, ARMES, ARNOLD, BADON, BARRAS, BARROW, BERTHELOT, 272 BILLIOT, STUART BISHOP, WESLEY BISHOP, BOUIE, BROADWATER, BROWN, BURFORD, HENRY BURNS, TIM BURNS, BURRELL, and ask the Speaker of the House of Representatives to affix his CARMODY, CARTER, CHANEY, CONNICK, COX, CROMER, DANAHAY, DOVE, EDWARDS, FOIL, FRANKLIN, GAINES, signature to the same. GAROFALO, GEYMANN, GISCLAIR, GUILLORY, GUINN, HALL, HARRIS, HARRISON, HAVARD, HAZEL, HENRY, HENSGENS, HILL, Respectfully submitted, HODGES, HOFFMANN, HOLLIS, HONORE, HOWARD, HUNTER, HUVAL, IVEY, JACKSON, JAMES, JEFFERSON, MIKE JOHNSON, ROBERT JOHNSON, JONES, LAMBERT, NANCY LANDRY, TERRY GLENN A. KOEPP LANDRY, LEBAS, LEGER, LEOPOLD, LOPINTO, LORUSSO, MACK, Secretary of the Senate MIGUEZ, MILLER, MONTOUCET, MORENO, JAY MORRIS, JIM MORRIS, NORTON, ORTEGO, OURSO, PEARSON, PIERRE, PONTI, POPE, PRICE, PUGH, PYLANT, REYNOLDS, RICHARD, RITCHIE, The Senate Bills and Joint Resolutions contained herein were signed by the Speaker of the House.

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ROBIDEAUX, SCHEXNAYDER, SCHRODER, SEABAUGH, SHADOIN, Disabilities Council, to study issues relative to the high school SIMON, SMITH, ST. GERMAIN, STOKES, TALBOT, THIBAUT, THIERRY, WHITNEY, ALFRED WILLIAMS, PATRICK WILLIAMS, WILLMOTT, graduation rates for special education students in Louisiana and AND WOODRUFF to submit a written report of study findings and A RESOLUTION recommendations to the House Committee on Education by not To commend the Honorable James R. "Jim" Fannin and to express later than January 15, 2016. enduring gratitude for his outstanding contributions to the parishes of Bienville, Jackson, Lincoln, Ouachita, and Winn and HOUSE RESOLUTION NO. 210— BY REPRESENTATIVE BARROW the state of Louisiana, particularly during his tenure as a A RESOLUTION distinguished member of the Louisiana House of To authorize and direct the Louisiana State University Women's Representatives. Center to conduct a review and SWOT analysis of the state domestic violence coalition of Louisiana and provide its HOUSE RESOLUTION NO. 202— BY REPRESENTATIVE FANNIN findings in the form of a written report to the House Committee A RESOLUTION on Health and Welfare no later than February 1, 2016. To commend Sharon Perez upon her retirement as a public finance HOUSE RESOLUTION NO. 212— specialist for the Louisiana House of Representatives after forty BY REPRESENTATIVE DANAHAY years of highly productive and effective state public service. A RESOLUTION To commend Meyer and Associates, Inc., upon its fiftieth HOUSE RESOLUTION NO. 203— anniversary. BY REPRESENTATIVE PRICE A RESOLUTION HOUSE RESOLUTION NO. 213— To urge and request the Reentry Advisory Council to identify BY REPRESENTATIVE MONTOUCET strategies to afford offenders committed to the Department of A RESOLUTION Public Safety and Corrections who are confined in parish To commend Dr. William J. Nunez, III, upon his retirement after correctional facilities the support necessary to enhance forty-five years in higher education and to recognize his education, job skills and training, and needed behaviors to dedication to Louisiana students. facilitate successful reentry upon release pursuant to the Reentry Advisory Council and Offender Rehabilitation Workforce HOUSE RESOLUTION NO. 214— Development Act and to provide needed mental health care for BY REPRESENTATIVES LEGER, ABRAMSON, ADAMS, ANDERS, all committed to the Department of Public Safety and ARMES, ARNOLD, BADON, BARRAS, BARROW, BERTHELOT, BILLIOT, STUART BISHOP, WESLEY BISHOP, BOUIE, BROADWATER, Corrections in need of such services, whether confined to a state BROWN, BURFORD, HENRY BURNS, TIM BURNS, BURRELL, or parish correctional facility, all to facilitate successful reentry CARMODY, CARTER, CHANEY, CONNICK, COX, CROMER, upon release, and to urge and request the secretary of the DANAHAY, DOVE, EDWARDS, FANNIN, FOIL, FRANKLIN, GAINES, GAROFALO, GEYMANN, GISCLAIR, GUILLORY, GUINN, HALL, department to take steps to carry out such strategies. HARRIS, HARRISON, HAVARD, HAZEL, HENRY, HENSGENS, HILL, HODGES, HOFFMANN, HOLLIS, HONORE, HOWARD, HUNTER, HUVAL, IVEY, JACKSON, JAMES, JEFFERSON, MIKE JOHNSON, HOUSE RESOLUTION NO. 204— ROBERT JOHNSON, JONES, LAMBERT, NANCY LANDRY, TERRY BY REPRESENTATIVES BARROW, BERTHELOT, CARTER, EDWARDS, LANDRY, LEBAS, LEOPOLD, LOPINTO, LORUSSO, MACK, MIGUEZ, FOIL, HAVARD, HODGES, HONORE, IVEY, JAMES, LAMBERT, MACK, MILLER, MONTOUCET, MORENO, JAY MORRIS, JIM MORRIS, OURSO, PONTI, POPE, PRICE, SCHEXNAYDER, SMITH, ST. GERMAIN, NORTON, ORTEGO, OURSO, PEARSON, PIERRE, PONTI, POPE, PRICE, THIBAUT, AND ALFRED WILLIAMS PUGH, PYLANT, REYNOLDS, RICHARD, RITCHIE, ROBIDEAUX, A RESOLUTION SCHEXNAYDER, SCHRODER, SEABAUGH, SHADOIN, SIMON, SMITH, To commend One Voice One Dream One Team, the organizers of ST. GERMAIN, STOKES, TALBOT, THIBAUT, THIERRY, WHITNEY, ALFRED WILLIAMS, PATRICK WILLIAMS, WILLMOTT, AND Pack the Park. WOODRUFF A RESOLUTION HOUSE RESOLUTION NO. 205— To commend the Honorable Charles E. "Chuck" Kleckley and to BY REPRESENTATIVE PIERRE express enduring gratitude for his outstanding contributions to A RESOLUTION Calcasieu Parish, the House of Representatives, and the state of To commend and congratulate Briana Babineaux upon her start in Louisiana, particularly during his tenure as a distinguished the music industry as a singer. member and speaker of the Louisiana House of Representatives. HOUSE RESOLUTION NO. 206— HOUSE RESOLUTION NO. 215— BY REPRESENTATIVES SMITH, BARROW, BERTHELOT, CARTER, BY REPRESENTATIVES KLECKLEY, ABRAMSON, ADAMS, ANDERS, EDWARDS, FOIL, HAVARD, HODGES, HONORE, IVEY, JAMES, ARMES, BADON, BARRAS, BARROW, BERTHELOT, BILLIOT, STUART LAMBERT, MACK, OURSO, PONTI, POPE, PRICE, SCHEXNAYDER, ST. BISHOP, WESLEY BISHOP, BOUIE, BROADWATER, BROWN, GERMAIN, THIBAUT, AND ALFRED WILLIAMS BURFORD, HENRY BURNS, TIM BURNS, BURRELL, CARMODY, CARTER, CHANEY, CONNICK, COX, CROMER, DANAHAY, DOVE, A RESOLUTION EDWARDS, FANNIN, FOIL, FRANKLIN, GAINES, GAROFALO, To commend the University High School girls' basketball team upon GEYMANN, GISCLAIR, GUILLORY, GUINN, HALL, HARRIS, winning the Class 3A state championship title and to HARRISON, HAVARD, HAZEL, HENRY, HENSGENS, HILL, HODGES, congratulate the Lady Cubs on an outstanding 2014-2015 HOFFMANN, HOLLIS, HONORE, HOWARD, HUNTER, HUVAL, IVEY, JACKSON, JAMES, JEFFERSON, MIKE JOHNSON, ROBERT JOHNSON, season. JONES, LAMBERT, NANCY LANDRY, TERRY LANDRY, LEBAS, LEGER, LEOPOLD, LOPINTO, LORUSSO, MACK, MIGUEZ, MILLER, MONTOUCET, MORENO, JAY MORRIS, JIM MORRIS, NORTON, HOUSE RESOLUTION NO. 207— ORTEGO, OURSO, PEARSON, PIERRE, PONTI, POPE, PRICE, PUGH, BY REPRESENTATIVE FOIL PYLANT, REYNOLDS, RICHARD, RITCHIE, ROBIDEAUX, A RESOLUTION SCHEXNAYDER, SCHRODER, SEABAUGH, SHADOIN, SIMON, SMITH, To commend Nathanael P. Kazmierczak on his outstanding academic ST. GERMAIN, STOKES, TALBOT, THIBAUT, THIERRY, WHITNEY, ALFRED WILLIAMS, PATRICK WILLIAMS, WILLMOTT, AND accomplishments. WOODRUFF A RESOLUTION HOUSE RESOLUTION NO. 209— To commend the Honorable Jeffery "Jeff" Arnold and to express BY REPRESENTATIVE WESLEY BISHOP enduring gratitude for his outstanding contributions to Orleans A RESOLUTION Parish and the state of Louisiana, particularly during his tenure To urge and request the State Board of Elementary and Secondary as a distinguished member and the dean of the Louisiana House Education, in collaboration with the Louisiana Developmental of Representatives.

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HOUSE RESOLUTION NO. 216— The following House Concurrent Resolutions have been BY REPRESENTATIVES KLECKLEY, ABRAMSON, ADAMS, ANDERS, properly enrolled: ARMES, ARNOLD, BADON, BARRAS, BARROW, BERTHELOT, BILLIOT, STUART BISHOP, WESLEY BISHOP, BOUIE, BROADWATER, BROWN, BURFORD, HENRY BURNS, TIM BURNS, BURRELL, HOUSE CONCURRENT RESOLUTION NO. 8— CARMODY, CARTER, CHANEY, CONNICK, COX, CROMER, BY REPRESENTATIVE MONTOUCET DANAHAY, DOVE, EDWARDS, FANNIN, FOIL, FRANKLIN, GAINES, A CONCURRENT RESOLUTION GAROFALO, GISCLAIR, GUILLORY, GUINN, HALL, HARRIS, HARRISON, HAVARD, HAZEL, HENRY, HENSGENS, HILL, HODGES, To suspend from July 1, 2015 until sixty days after final adjournment HOFFMANN, HOLLIS, HONORE, HOWARD, HUNTER, HUVAL, IVEY, of the 2016 Regular Session of the Legislature of Louisiana the JACKSON, JAMES, JEFFERSON, MIKE JOHNSON, ROBERT JOHNSON, exemption for business utilities as to the tax levied pursuant to JONES, LAMBERT, NANCY LANDRY, TERRY LANDRY, LEBAS, LEGER, LEOPOLD, LOPINTO, LORUSSO, MACK, MIGUEZ, MILLER, R.S. 47:331 for sales of steam, water, electric power or energy, MONTOUCET, MORENO, JAY MORRIS, JIM MORRIS, NORTON, and natural gas, including but not limited to the exemption in ORTEGO, OURSO, PEARSON, PIERRE, PONTI, POPE, PRICE, PUGH, R.S. 47:305(D)(1)(b), (c), (d), and (g), and any other PYLANT, REYNOLDS, RICHARD, RITCHIE, ROBIDEAUX, SCHEXNAYDER, SCHRODER, SEABAUGH, SHADOIN, SIMON, SMITH, exemptions provided in those portions of Chapter 2 of Subtitle ST. GERMAIN, STOKES, TALBOT, THIBAUT, THIERRY, WHITNEY, II of Title 47 of the Louisiana Revised Statutes of 1950, that ALFRED WILLIAMS, PATRICK WILLIAMS, WILLMOTT, AND provide for exemptions for business utilities from the taxes WOODRUFF imposed therein. A RESOLUTION To commend the Honorable Brett F. Geymann and to express HOUSE CONCURRENT RESOLUTION NO. 86— enduring gratitude for his outstanding contributions to the BY REPRESENTATIVE SIMON parishes of Beauregard and Calcasieu and the state of Louisiana, A CONCURRENT RESOLUTION particularly during his tenure as a distinguished member of the To establish a study committee on family caregiving and long-term Louisiana House of Representatives. supports and services, and to direct the committee to report recommendations for legislative and administrative actions to HOUSE RESOLUTION NO. 217— support family caregivers to the legislative committees on BY REPRESENTATIVES KLECKLEY, ABRAMSON, ADAMS, ANDERS, health and welfare. ARMES, ARNOLD, BADON, BARRAS, BARROW, BERTHELOT, BILLIOT, STUART BISHOP, WESLEY BISHOP, BOUIE, BROADWATER, BROWN, BURFORD, HENRY BURNS, TIM BURNS, BURRELL, HOUSE CONCURRENT RESOLUTION NO. 143— CARMODY, CARTER, CHANEY, CONNICK, COX, CROMER, BY REPRESENTATIVE HARRISON DANAHAY, DOVE, EDWARDS, FANNIN, FOIL, FRANKLIN, GAINES, A CONCURRENT RESOLUTION GAROFALO, GEYMANN, GISCLAIR, GUILLORY, GUINN, HALL, To urge and request that all financial institutions conducting business HARRIS, HARRISON, HAVARD, HAZEL, HENRY, HENSGENS, HILL, HODGES, HOFFMANN, HOLLIS, HONORE, HOWARD, HUNTER, in the state of Louisiana strictly comply with Subpart D of HUVAL, IVEY, JACKSON, JAMES, JEFFERSON, MIKE JOHNSON, Chapter 5 of Title 22 of the Louisiana Revised Statutes of 1950, ROBERT JOHNSON, JONES, NANCY LANDRY, TERRY LANDRY, comprised of R.S. 22:1591 through 1605, and known as the LEBAS, LEGER, LEOPOLD, LOPINTO, LORUSSO, MACK, MIGUEZ, MILLER, MONTOUCET, MORENO, JAY MORRIS, JIM MORRIS, Financial Institution Insurance Sales Law, requiring financial NORTON, ORTEGO, OURSO, PEARSON, PIERRE, PONTI, POPE, PRICE, institutions to adhere to the provisions of the Financial PUGH, PYLANT, REYNOLDS, RICHARD, RITCHIE, ROBIDEAUX, Institution Insurance Sales Law, to give due consideration to the SCHEXNAYDER, SCHRODER, SEABAUGH, SHADOIN, SIMON, SMITH, ST. GERMAIN, STOKES, TALBOT, THIBAUT, THIERRY, WHITNEY, public interest in the regulation of state banking and insurance ALFRED WILLIAMS, PATRICK WILLIAMS, WILLMOTT, AND industries, and to clarify the intent of the legislature. WOODRUFF A RESOLUTION HOUSE CONCURRENT RESOLUTION NO. 161— To commend the Honorable Eddie J. Lambert and to express BY REPRESENTATIVE BADON enduring gratitude for his outstanding contributions to A CONCURRENT RESOLUTION Ascension Parish and the state of Louisiana, particularly during To urge and request Louisiana's public colleges and universities to his tenure as a distinguished member of the Louisiana House of continue to develop and offer online courses such that all Representatives. bachelor's degrees can be completed entirely online. HOUSE CONCURRENT RESOLUTION NO. 180— HOUSE RESOLUTION NO. 218— BY REPRESENTATIVE HONORE AND SENATOR BROOME BY REPRESENTATIVE ALFRED WILLIAMS A CONCURRENT RESOLUTION A RESOLUTION To create the Louisiana Law Enforcement Body Camera To commend the Baton Rouge General's Regional Burn Center on a Implementation Task Force to study and make tradition of providing expert burn care for all ages. recommendations regarding the requirements for implementation and development of best procedures for the use Respectfully submitted, of the body cameras and policies for access to and use of body camera recordings by law enforcement agencies in this state, HAROLD RITCHIE and to provide for a written report of its recommendations and Chairman findings not later than sixty days prior to the 2016 Regular Session of the Louisiana Legislature. The above House Resolutions contained in the report were HOUSE CONCURRENT RESOLUTION NO. 228— signed by the Speaker of the House and taken by the Clerk of the BY REPRESENTATIVE ROBERT JOHNSON House to the Secretary of State in accordance with the rules of the A CONCURRENT RESOLUTION House. To memorialize the United States Congress to take such actions as are necessary to reestablish a right-of-way through the Lake Privileged Report of the Committee on Enrollment Ophelia National Wildlife Refuge in order to provide access to property owned by the Avoyelles Parish School Board. June 11, 2015 HOUSE CONCURRENT RESOLUTION NO. 229— BY REPRESENTATIVE ST. GERMAIN To the honorable Speaker and Members of the House of A CONCURRENT RESOLUTION Representatives: To urge and request the United States Board on Geographic Names to name the entrance of Buffalo Cove in the Atchafalaya Basin I am directed by your Committee on Enrollment to submit the as Skerrett Point and to authorize and request the Department of following report: Transportation and Development and the Department of Natural Resources to take any action necessary to propose this

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commemorative name proposal to the United States Board on to provide for driver's license renewal for individuals with a Geographic Names. disability; and to provide for related matters. HOUSE CONCURRENT RESOLUTION NO. 230— HOUSE BILL NO. 42— BY REPRESENTATIVE THIBAUT BY REPRESENTATIVES JONES, ABRAMSON, ANDERS, ARMES, A CONCURRENT RESOLUTION ARNOLD, BADON, BARRAS, BARROW, BERTHELOT, BILLIOT, WESLEY BISHOP, BOUIE, BROADWATER, BROWN, HENRY BURNS, To extend the existence of the False River Watershed Council until BURRELL, CARMODY, CARTER, CHANEY, COX, DANAHAY, DOVE, June 30, 2016. EDWARDS, FOIL, FRANKLIN, GAINES, GISCLAIR, GUILLORY, GUINN, HALL, HARRISON, HAVARD, HAZEL, HENRY, HENSGENS, HILL, HODGES, HOFFMANN, HONORE, HOWARD, HUNTER, HUVAL, HOUSE CONCURRENT RESOLUTION NO. 231— JACKSON, JAMES, JEFFERSON, ROBERT JOHNSON, TERRY LANDRY, BY REPRESENTATIVE EDWARDS LEBAS, LEGER, LEOPOLD, MACK, MIGUEZ, MONTOUCET, MORENO, A CONCURRENT RESOLUTION NORTON, ORTEGO, PIERRE, POPE, PRICE, PUGH, PYLANT, To urge and request the State Board of Elementary and Secondary REYNOLDS, RICHARD, RITCHIE, SCHEXNAYDER, SCHRODER, SHADOIN, SMITH, ST. GERMAIN, THIBAUT, THIERRY, ALFRED Education to recognize and include increased per pupil funding WILLIAMS, PATRICK WILLIAMS, WILLMOTT, AND WOODRUFF AND to parish and city school systems, as provided in House Bill No. SENATOR NEVERS 1 of the 2015 Regular Session, as part of the 2015-2016 Fiscal AN ACT Year base per pupil amount when developing and adopting a To amend and reenact R.S. 11:102(B)(3)(d)(v)(aa)(II), (bb), and (cc), minimum foundation program formula for the 2016-2017 Fiscal (vi)(aa)(II), (bb)(II), and (cc), (vii)(aa)(II), (bb), and (cc), and Year and to maintain at least that combined amount of per pupil (viii)(aa)(II), (bb)(II), and (cc), 102.1(B)(4)(b) and (5) and funding for the 2016-2017 Fiscal Year minimum foundation (C)(4)(b) and (5), 102.2(B)(4)(b) and (C)(4)(b) and (5), program formula. 542(A)(2)(introductory paragraph) and (B)(introductory paragraph), 883.1(A)(2)(introductory paragraph) and Respectfully submitted, (B)(introductory paragraph), 1145.1(A)(1)(introductory paragraph) and (B)(introductory paragraph), and HAROLD RITCHIE 1332(A)(1)(introductory paragraph) and (B)(introductory paragraph) and to enact R.S. 11:102.1(B)(7) and (C)(7), Chairman 102.2(B)(6) and (C)(7), 542(H), 542.2, 883.1(I), 883.4, 1145.1(G), 1145.3, 1331.2, and 1332(H), to authorize payments The above House Concurrent Resolutions contained in the funded by state retirement system experience accounts to certain report were signed by the Speaker of the House and taken to the retirees and beneficiaries of such systems; to provide restrictions Senate by the Clerk of the House and were signed by the President of on and prerequisites for the exercise of such authorization, the Senate and taken by the Clerk of the House to the Secretary of including the authority for accumulating monies in the accounts State in accordance with the rules of the House. for funding of the payments; to provide for explicit recognition of the costs of the accumulation of such monies; to ensure that Privileged Report of the Committee on Enrollment the accumulation of monies for the exercise of such authorization does not reduce the actuarial soundness of the June 11, 2015 systems or lead to intergenerational cost-shifting; to provide for periodic reamortization of certain debts to grant some relief to To the honorable Speaker and Members of the House of employers caused by the expense of funding benefits including Representatives: accumulating monies in the accounts; to provide qualifications for receipt of such payments; to provide relative to the amount I am directed by your Committee on Enrollment to submit the of such payments; and to provide for related matters. following report: HOUSE BILL NO. 69— The following House Bills have been properly enrolled: BY REPRESENTATIVE JAMES AN ACT HOUSE BILL NO. 1— To enact R.S. 13:2002.2, relative to city courts; to authorize the clerk BY REPRESENTATIVE FANNIN of the Baton Rouge City Court to collect additional costs in civil AN ACT matters; to authorize the judges of the Baton Rouge City Court Making annual appropriations for Fiscal Year 2015-2016 for the to assess an additional fee in all criminal matters; to authorize ordinary expenses of the executive branch of state government, the creation of a court technology fund for Baton Rouge City pensions, public schools, public roads, public charities, and state Court; to provide for the disposition and use of such funds; and institutions and providing with respect to the expenditure of said to provide for related matters. appropriations. HOUSE BILL NO. 76— HOUSE BILL NO. 2— BY REPRESENTATIVE ALFRED WILLIAMS BY REPRESENTATIVE ROBIDEAUX AN ACT AN ACT To amend and reenact R.S. 13:1952(4), relative to the City Court of To provide with respect to the capital outlay budget and the capital Baton Rouge; to provide for the composition of the election outlay program for state government, state institutions, and sections; to provide for the number of judges elected from each other public entities; to provide for the designation of projects election section; to provide for the election of a judge at large; and improvements; to provide for the financing thereof making to provide for the assignment of divisions to each election appropriations from certain sources; and to provide for related section; to provide relative to the assignment of certain matters. annexations to election sections; and to provide for related matters. HOUSE BILL NO. 37— BY REPRESENTATIVE BROWN HOUSE BILL NO. 119— AN ACT BY REPRESENTATIVE RITCHIE To amend and reenact R.S. 32:402.1(D) and to enact R.S. 32:410(D), AN ACT 412(D)(3)(f) and (4)(d), and R.S. 40:1321(N), relative to driver's To amend and reenact R.S. 47:841(introductory paragraph) and (F) licenses and special identification cards; to provide for and 842(20), (21), and (22) and to enact R.S. 47:841(B)(6) and participation in driver training programs; to provide the option (G), 841.2, and 842(23), relative to the tobacco tax; to authorize for a driver to place their blood type on the front of their license; an additional tax to be levied on cigarettes; to establish the

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Tobacco Tax Medicaid Match Fund as a special treasury fund; HOUSE BILL NO. 260— to provide for the deposit, use, and investment of the monies in BY REPRESENTATIVES ALFRED WILLIAMS, BARROW, WESLEY BISHOP, BOUIE, BURRELL, COX, GAINES, HALL, HONORE, HUNTER, the fund; to provide with respect to the application of the tax on TERRY LANDRY, MACK, NORTON, PRICE, SMITH, THIERRY, PATRICK cigarettes in the inventory of certain retail and wholesale WILLIAMS, WILLMOTT, AND WOODRUFF dealers; to provide for an effective date; and to provide for AN ACT related matters. To enact R.S. 40:1299.4.3 and 2018.3(D)(5) and (6), relative to health services for persons with sickle cell disease; to establish HOUSE BILL NO. 123— a sickle cell patient navigator program and provide for functions BY REPRESENTATIVE THIBAUT of the program; to provide for administration of the program by AN ACT the Department of Health and Hospitals under the direction of To amend and reenact R.S. 24:513(J)(1)(c)(introductory paragraph), the Louisiana Sickle Cell Commission; to provide for program (i)(aa) and (bb), (ii), and (v)(aa) and (3), relative to audits; to implementation contingent upon appropriation of funds; and to provide relative to the threshold amount for certain audit provide for related matters. requirements; and to provide for related matters. HOUSE BILL NO. 331— HOUSE BILL NO. 204— BY REPRESENTATIVE BERTHELOT BY REPRESENTATIVES FOIL AND NANCY LANDRY AN ACT AN ACT To amend and reenact R.S. 40:627(A) and to enact R.S. 26:793(D) To amend and reenact R.S. 9:315.1(C)(8) and Code of Civil and R.S. 40:627(E), relative to alcoholic beverage labels; to Procedure Articles 74.2(A) and 2592(8) and to enact R.S. transfer the authority for the registration and label review of 9:315.1(C)(9) and 315.22(E) and Code of Civil Procedure alcoholic beverages; to provide for administrative rules; and to Article 10(A)(9), relative to child support for adult child with provide for related matters. disabilities; to provide for deviations from the child support guidelines; to provide for the awarding of support; to provide HOUSE BILL NO. 336— for the application of the child support guidelines; to provide for BY REPRESENTATIVE CONNICK subject matter jurisdiction; to provide for venue; to provide for AN ACT the use of summary proceedings; and to provide for related To enact R.S. 47:303(B)(8), relative to state sales and use tax; to matters. provide for the collection of state sales and use tax on vehicles acquired by certain foreign business entities; to provide for an HOUSE BILL NO. 218— effective date; and to provide for related matters. BY REPRESENTATIVE BROADWATER AN ACT HOUSE BILL NO. 370— To amend and reenact R.S. 47:246(E) and (G), 287.86, 1621(B)(7), BY REPRESENTATIVES BROADWATER, EDWARDS, AND SHADOIN and 1623(C) and to enact R.S. 47:181(B)(3), relative to AN ACT corporate income tax; to provide for the net operating loss To amend and reenact R.S. 42:802(B)(6) and (7) and to enact R.S. deduction, to eliminate net operating loss deduction carry back, 42:802.1(F), 812, and Part VI of Chapter 12 of Title 42 of the to increase net operating loss deduction carry forward; to Louisiana Revised Statutes of 1950, to be comprised of R.S. provide for an effective date; and to provide for related matters. 42:891 through 893, relative to the Office of Group Benefits; to provide for the powers and duties of the Office of Group HOUSE BILL NO. 245— Benefits; to provide for definitions; to provide with respect to an BY REPRESENTATIVE HENRY annual actuarial report; to provide with respect to premium AN ACT rates; to establish the Group Benefits Actuarial Committee; to To enact R.S. 17:24.4(K), relative to public school students; to provide for rule promulgation; to provide for an effective date; prohibit the use of state content standards, state assessments, or and to provide for related matters. other methods to measure certain noncognitive skills of students; to provide for exceptions; to provide for applicability; HOUSE BILL NO. 376— and to provide for related matters. BY REPRESENTATIVE HARRIS AN ACT HOUSE BILL NO. 250— To amend and reenact R.S. 39:1595(A)(2) and (B)(1), (2), and (3) BY REPRESENTATIVES LEGER, BILLIOT, CHANEY, SMITH, AND and to enact R.S. 39:136 and 1623(A)(8), relative to THIERRY procurement; to establish the Board of Regents electronic AN ACT notification process and provide for the powers, duties, and To amend and reenact R.S. 17:1874(B)(3) and (C)(4) and to enact functions of the Board of Regents; to provide for increased R.S. 17:1874(B)(4) and (5) and (C)(5), relative to the Workforce participation in the receipt and administration of contracts and Training Rapid Response Fund; to authorize additional deposits federal funds by postsecondary institutions of higher learning; into the fund; to require a private match for the use of additional to provide for notification of postsecondary institutions of deposits into the fund; and to provide for related matters. higher learning of requests for proposals; to require state HOUSE BILL NO. 259— agencies receive certification from the Board of Regents for BY REPRESENTATIVE THIERRY certain contracts; and to provide for related matters. AN ACT To amend and reenact R.S. 22:439 and 443(A)(introductory HOUSE BILL NO. 387— BY REPRESENTATIVES LEGER, BARRAS, BARROW, BOUIE, paragraph) and (2) through (4) and to repeal Section 2 of Act BURFORD, HENRY BURNS, HOFFMANN, HUNTER, ROBERT No. 361 of the 2011 Regular Session of the Legislature of JOHNSON, RITCHIE, STOKES, THIBAUT, AND WILLMOTT AND Louisiana, relative to surplus lines of insurance; to decrease the SENATOR WALSWORTH tax on annual gross premiums for surplus lines of insurance; to AN ACT expand the surplus lines tax base; to provide for the surplus To amend and reenact R.S. 47:6019(A)(1) and (2)(c) and (C), lines tax report; to repeal the authority of the commissioner to relative to tax credits; to provide for the tax credit for the enter the Nonadmitted Insurance Multi-State Agreement; to rehabilitation of historic structures for nonresidential property; except certain educational institutions and political subdivisions to reduce the amount of the tax credit for properties placed into from the tax on gross premiums for surplus lines of insurance; service after a certain date; to provide relative to eligibility to provide for submission of certain information by certain requirements; to provide for an administrative fee; to extend the insurers; to provide for effective dates; and to provide for sunset of the tax credit; to provide for an effective date; and to related matters. provide for related matters.

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HOUSE BILL NO. 394— state and the Department of State; and to provide for related BY REPRESENTATIVE MILLER matters. AN ACT To amend and reenact R.S. 12:204(B)(introductory paragraph) and HOUSE BILL NO. 455— 1307(B)(2) and R.S. 51:213(B)(2), to enact R.S. 9:3401(C), R.S. BY REPRESENTATIVE THIBAUT 12:204(G), and R.S. 51:216(F), and to repeal R.S. AN ACT 12:1307(B)(3), relative to names of business entities, trade To amend and reenact R.S. 9:1110, relative to False River; to provide names, trademarks, and service marks; to provide an application for a delineation of the boundary between state ownership and process to specify partnership and nonprofit corporate names private land ownership of the land adjacent to the water body; with the secretary of state; to provide for a reservation period of and to provide for related matters. the specified name; to provide for the right to transfer specified partnership and nonprofit corporate names; to amend the HOUSE BILL NO. 477— reservation period for specified names of limited liability BY REPRESENTATIVE MONTOUCET companies; to include partnerships as a business entity for AN ACT which names are required to be distinguishable; to amend the To amend and reenact R.S. 26:901(14) through (29), 909(B)(1)(b) reservation period for specified trade names, trademarks, or and (2), and 924 and to enact R.S. 26:901(30) through (34) and service marks; to provide for renewal of a trademark or trade 909(A)(6), relative to cigarette pricing; to provide for the name; to provide for notice; to repeal the assessed fee relative computation for minimum wholesale and retail cigarette pricing; to reserving a trade name, trademark, or service mark; to to provide for eligibility requirements; to authorize the provide for technical corrections; and to provide for related commissioner to suspend or revoke permits for failure to pay matters. certain taxes; to provide relative to penalties; to provide for definitions; and to provide for related matters. HOUSE BILL NO. 402— BY REPRESENTATIVE STOKES HOUSE BILL NO. 501— AN ACT BY REPRESENTATIVE ROBIDEAUX To enact R.S. 47:33(A)(4) through (6), relative to tax credits; to AN ACT provide with respect to the individual income tax credit for To amend and reenact R.S. 47:301(10)(m), relative to state and local taxes paid to other states; to provide for requirements and sales and use tax; to provide with respect to state and local sales limitations; to provide for applicability; to provide for and use tax exemptions; to exempt certain aircraft effectiveness; and to provide for related matters. manufactured in this state from state and local sales and use taxes; to provide for an effective date; and to provide for related HOUSE BILL NO. 449— matters. BY REPRESENTATIVES ROBIDEAUX, PIERRE, AND THIERRY AN ACT HOUSE BILL NO. 508— To amend and reenact R.S. 47:287.95(F)(3) and 606(A)(1)(a); BY REPRESENTATIVES FOIL, BARROW, BURFORD, HENRY BURNS, CARTER, CONNICK, COX, HAZEL, HOFFMANN, HUNTER, IVEY, MIKE relative to corporate income and corporate franchise tax; to JOHNSON, ORTEGO, ROBIDEAUX, SMITH, ST. GERMAIN, AND provide for determination of taxable income from sales of WILLMOTT AND SENATORS GALLOT, GARY SMITH, AND JOHN certain aircraft manufactured in this state; to provide for the SMITH determination of taxable capital from sales of certain aircraft AN ACT manufactured in this state; to provide for an effective date; and To enact R.S. 47:297.13 and 1508(B)(37), relative to income to provide for related matters. taxation; to provide relative to individual and corporation income tax deductions; to authorize an income tax deduction for HOUSE BILL NO. 451— taxpayers who employ certain qualified disabled individuals; to BY REPRESENTATIVE SCHEXNAYDER provide for certain definitions; to provide for certain AN ACT requirements and limitations; to provide for an effective date; To amend and reenact R.S. 25:380.74(B), 380.75, 380.76, and to provide for related matters. 380.114(B), 380.115, and 380.116, R.S. 28:771(B)(1), and R.S. 36:744(U) and (Y) and 851(A) and to repeal R.S. 25:380.72, HOUSE BILL NO. 528— 380.73, 380.112, 380.113, and Chapter 34 of Title 25 of the BY REPRESENTATIVE LEGER Louisiana Revised Statutes of 1950, comprised of R.S. 25:1311 AN ACT through 1316, R.S. 36:509(R) and (T), 801.14, and 801.18, Part To enact Part XII of Chapter 6 of Title 33 of the Louisiana Revised XXV of Chapter 13 of Title 38 of the Louisiana Revised Statues of 1950, to be comprised of R.S. 33:3101, relative to the Statutes of 1950, comprised of R.S. 38:3087.171 through city of New Orleans; to provide for the creation of a municipal 3087.185, Part XXIX of Chapter 13 of Title 38 of the Louisiana revenue amnesty program; to provide relative to the operation Revised Statutes of 1950, comprised of R.S. 38:3087.241 and administration of the program; to prohibit certain persons through 3087.255, and Chapter 37 of Title 46 of the Louisiana from participating in the program; to authorize the city to Revised Statutes of 1950, comprised of R.S. 46:2500 through cooperate with the New Orleans Sewerage and Water Board and 2505, relative to boards, commissions, authorities, districts, and other political subdivisions to allow their participation in the like entities; to provide relative to the functional organization of program; and to provide for related matters. state government by abolishing certain boards, commissions, councils, authorities, districts, and like entities; to transfer HOUSE BILL NO. 566— certain powers, functions, and duties; to remove references to BY REPRESENTATIVE FANNIN certain abolished entities; to remove references to, provisions AN ACT for, and the powers, functions, and duties of the Allen Parish To amend and reenact R.S. 32:868(B)(2)(b) and R.S. 51:2361(A)(2) Reservoir District and its board of commissioners, the South and to enact Subpart Q-2 of Part II-A of Chapter 1 of Subtitle I Louisiana Wetlands Discovery Center and its commission, the of Title 39 of the Louisiana Revised Statutes of 1950, to be Louisiana Commission on Addictive Disorders, and the West comprised of R.S. 39:100.123, R.S. 47:1676(E)(3), and R.S. Ouachita Parish Reservoir District and its board of 40:1402, relative to special treasury funds; to provide for the commissioners; to remove references to, provisions for, and the transfer, dedication, use, and appropriations as specified of powers, functions, and duties of the governing board of the Jean certain treasury funds; to create the Sickle Cell Fund in the state Lafitte Marine Fisheries Museum and the governing board of treasury and provide for the deposit of monies into the fund and the Chennault Aviation and Military Museum of Louisiana and the uses of the monies; to provide for the deposit of certain transfer specific authority over the museums to the secretary of funds into the state treasury; to provide for deposits into the Rapid Response Fund; to provide for the uses of monies in the

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Insurance Verification System Fund; to authorize the transfer of HOUSE BILL NO. 690— balances between funds; to create the New Orleans Public BY REPRESENTATIVE LORUSSO Safety Fund in the state treasury; to provide for deposit, use, and AN ACT investment of the money in the New Orleans Public Safety To amend and reenact R.S. 40:531(B), 532, and 537(B) and to enact Fund; to provide for the uses of monies in the Debt Recovery R.S. 40:537(A)(6), relative to the Housing Authority of New Fund; and to provide for related matters. Orleans; to provide relative to the governing board of the authority; to provide relative to the appointment, terms, and HOUSE BILL NO. 577— removal of board members; and to provide for related matters. BY REPRESENTATIVES JACKSON AND HUNTER AND SENATOR THOMPSON HOUSE BILL NO. 695— AN ACT BY REPRESENTATIVE ABRAMSON To enact R.S. 33:180(D), relative to the extension of the corporate AN ACT limits of municipalities; to provide relative to attempts to To amend and reenact R.S. 17:158(J)(2) and (3), relative to loading challenge or invalidate ordinances to annex territory; and to and unloading of school buses; to provide relative to restrictions provide for related matters. on the location of loading and unloading students; and to provide for related matters. HOUSE BILL NO. 624— BY REPRESENTATIVE JACKSON HOUSE BILL NO. 721— AN ACT BY REPRESENTATIVE IVEY To amend and reenact R.S. 47:51, 158(C) and (D), 246(A), AN ACT 2 8 7 . 7 1 ( B) ( 2 ) , ( 3 ) , a n d ( 6 ) , 2 8 7 . 7 3 ( C) ( 4 ) , To amend and reenact R.S. 47:114(F)(3), 295(C), 309(B), 287.86(A)(introductory paragraph), 287.738(F)(1) and (G), and 1602(A)(2)(a) and (3)(a), 1603(A)(2) and (3), and 1604.1 and to 287.745(B), and R.S. 51:3092, relative to corporate income tax; enact R.S. 47:1508(B)(37), (38), and (39), relative to the to provide for corporate tax expenditures; to provide for penalties; to provide for certain civil penalties; to provide for corporate income tax exclusions and deductions; to reduce the the waiver of penalties; to authorize the disclosure of certain amount of certain corporate income tax exclusions and information by the Department of Revenue; to provide for deductions; to provide for an effective date; and to provide for effectiveness; and to provide for related matters. related matters. HOUSE BILL NO. 735— HOUSE BILL NO. 629— BY REPRESENTATIVE STOKES BY REPRESENTATIVES JACKSON, WESLEY BISHOP, COX, GAINES, AN ACT HALL, HUNTER, JAMES, TERRY LANDRY, NORTON, PIERRE, SMITH, To amend and reenact R.S. 47:164(D) and 6007(B)(8) and (D)(5), AND WOODRUFF AN ACT relative to individual income tax; to provide with respect to the To amend and reenact R.S. 25:1226.4(C)(1) and (2), R.S. motion picture investor tax credit; to provide for employee 47:34(B)(1), 35(C), 37(C), 227, 265, 287.664, 287.748(B)(1), compensation eligible as a production expense for purposes of 287.749(B), 287.752(B)(1), 287.753(C), 287.755(C), the tax credit; to require withholding for purposes of individual 287.758(B), 287.759(A) and (C)(3), 297(A), (B), (C)(1), (D)(2), income tax; to authorize the imposition of a fee by the (F), (G)(2), (H)(1), (I)(2), (J)(4), (K)(2)(a), (L)(3), (M)(1), Department of Revenue for purposes of administration of (N)(1) and (2), and (P)(2), 297.6(A)(1) and (5), 297.9(A), reporting related thereto; to authorize the exchange of certain 6004(A)(2), the heading of 6005, 6005(C)(1) and (D)(1), specific information between the Department of Revenue and 6008(A), 6009(D)(1), 6012(B), 6013(A), 6017(A), 6018(C), the Department of Economic Development; to require the 6020(D)(1) and (2)(a), 6022(D)(2)(introductory paragraph), reporting of certain payments and other information; to provide 6023(C)(1) and (3)(introductory paragraph), 6025(A)(1), for applicability; to provide for effectiveness; and to provide for 6026(D)(2) and (3), 6032(C) and (F), 6034(C)(1)(a)(ii)(bb), related matters. (C)(1)(a)(iii), (C)(1)(c), and (d), 6035(C)(1) and (D), HOUSE BILL NO. 746— 6036(C)(1)(b) and (I)(2)(a)(i), and 6037(B)(1) and (2)(b), (c), BY REPRESENTATIVES MIGUEZ, STUART BISHOP, ARMES, HENRY and (d), and R.S. 51:1807(C), 2354(A) and (B), 2399.3(A)(2)(a) BURNS, NANCY LANDRY, MONTOUCET, NORTON, ORTEGO, AND ST. and (b), and 3085(B)(1)(a) and to enact R.S. 47:6022(D)(3), GERMAIN relative to income and corporate franchise tax credits; to reduce AN ACT the amount of tax credits; to provide for an effective date; and To amend and reenact R.S. 30:2412(4), (5), (5.1),(5.2), and (6.1) and to provide for related matters. Section 3 of Act No. 323 of the 2013 Regular Session of the Legislature and to enact R.S. 30:2412(5.3), (16.1), (24.2), and HOUSE BILL NO. 635— (31) and 2418(H)(10), relative to waste tires; to provide for the BY REPRESENTATIVE JACKSON waste tire program; to provide for definitions; to provide for AN ACT expedited approval of certain customary end-market uses; to To amend and reenact R.S. 51:1787(B)(3)(b), 2455(A), 3114(B), and provide for the authority of the Department of Environmental 3121(C)(3)(b)(i) and (4)(c) and to enact R.S. 51:2367(E) and Quality; to provide for the Department of Environmental 2455(D)(3), relative to rebates; to provide for eligibility; to Quality's rules and regulations; to provide for the Waste Tire provide for a sunset of the reductions; to provide for effective Program Task Force; and to provide for related matters. dates; and to provide for related matters. HOUSE BILL NO. 748— HOUSE BILL NO. 638— BY REPRESENTATIVE STOKES BY REPRESENTATIVE IVEY AN ACT AN ACT To amend and reenact R.S. 47:1524(D)(2), and 6007(section To amend and reenact R.S. 32:863(A)(3)(a) and (B)(introductory heading), (B)(5), (10) through (16), (C)(subsection heading), paragraph), 863.1(C)(1)(b), R.S. 40:1322(B), R.S. 47:1676(G), (1)(introductory paragraph), (a)(iii), and (b)(iii), (2) and (4)(b) (H), (I), and (J), and R.S. 49:316.1 and to enact R.S. 32:8 and and (f), (D)(2)(d)(i), (E), and (F), to enact R.S. 47:6007(B)(17) 57.1(C), and R.S. 47:1676(K), relative to state agencies; to and (18), (C)(1)(c)(iii), (D)(1)(d)(iv) and (2)(d)(iii), (G), and provide for fees charged by state departments, agencies, boards, (H), and to repeal R.S. 47:1524(D)(3), relative to income tax and commissions on certain transactions made by credit cards, credits; to provide with respect to the motion picture investor debit cards, and similar payments of obligations; to provide for tax credit; to provide for definitions; to provide eligibility for electronic payments; to provide for debt owed to certain state certain types of productions; to provide requirements for the agencies; and to provide for related matters. completion of projects and certification of expenditures; to

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authorize assignment of credits to a lender under certain liability; to provide for certain limitations; to provide for circumstances; to provide for recapture of tax credits; to provide effectiveness; and to provide for related matters. for the final certification of certain expenditures for state- certified infrastructure projects; to provide for effectiveness; and HOUSE BILL NO. 823— to provide for related matters. BY REPRESENTATIVES BARROW AND JAMES AN ACT HOUSE BILL NO. 766— To amend and reenact R.S. 33:2740.67(A), (B), and (C)(1), (2), and BY REPRESENTATIVE ADAMS (3), relative to the Greenwell Springs-Airline Economic AN ACT Development District in East Baton Rouge Parish; to change the To amend and reenact R.S. 17:3139.2(introductory paragraph), name and the boundaries of the district; to provide for the 3139.5, and 3139.6(1), relative to public colleges and membership of the board; and to provide for related matters. universities; to remove institutional performance criteria as conditions on institutions receiving certain exceptions and HOUSE BILL NO. 829— exemptions from state regulations of their operations; to provide BY REPRESENTATIVES ROBIDEAUX, BARROW, HENRY BURNS, HUNTER, AND PATRICK WILLIAMS certain financial solvency criteria on the receipt of such AN ACT exceptions and exemptions; to provide relative to the exceptions To amend and reenact R.S. 47:6007(B), (C)(1)(introductory and exemptions that an institution may receive; and to provide paragraph), (c), and (d), (2), and (4)(introductory paragraph), for related matters. (D)(4)(ii)(aa) and to enact R.S. 47:6007(C)(1)(e) and (4)(f)(iii), HOUSE BILL NO. 769— relative to income tax credits; to provide with respect to the BY REPRESENTATIVE BURRELL motion picture investor tax credit; to provide for certain AN ACT definitions; to provide for the certification of credits; to To enact Chapter 13-N of Title 33 of the Louisiana Revised Statutes authorize credits for certain investors; to authorize a credit for of 1950, to be comprised of R.S. 33:4720.301, to create the certain state certified productions which employ certain Shreveport Implementation and Redevelopment Authority; to residents; to authorize a credit for investments on certain music; provide for the formation of a program or programs in the city to provide for an annual program cap on the tax credit and a of Shreveport for the use of appropriate private and public fiscal year program cap on allowance of the tax credits and resources to eliminate and prevent the development or spread of transfers; to provide for a cap on certain productions; to provide slum, blighted, and distressed areas; to allow the rehabilitation, for the transfer of credits; to prohibit transfers of tax credits to clearance, and redevelopment of slum, blighted, and distressed the office for certain periods; to provide for use of the monies areas; to provide for the expeditious conversion of blighted or collected as a result of the application fee; to provide for tax underused property into habitable residential dwellings in the credit requirements and limitations; to provide for an effective city of Shreveport; to define the duties, liabilities, authority, and date; and to provide for related matters. functions of the redevelopment authority; to authorize public bodies to furnish funds, services, facilities, and property in aid HOUSE BILL NO. 830— BY REPRESENTATIVES HARRIS AND HALL of redevelopment projects; and to provide for related matters. AN ACT HOUSE BILL NO. 779— To amend and reenact R.S. 34:335.1, 335.2(A), (B), and (C), and BY REPRESENTATIVE PONTI 335.3(A) and (E) and to repeal R.S. 34:3522, relative to a port AN ACT in Rapides Parish; to change the territorial limits of the To amend and reenact R.S. 47:6030(A)(1), (B), (C)(6), (D), and (F), Alexandria Regional Port to be generally conterminous with the and to enact R.S. 47:6030(C)(7) and (8), and to repeal R.S. boundaries of Rapides Parish; to change the name of the 47:6030(C)(5), relative to tax credits; to provide with respect to Alexandria Regional Port; to provide relative to the membership the solar energy systems tax credit; to provide for the amount of of a board of commissioners for a port that has boundaries that the credit; to provide for a limitation on the amount of certain are generally coterminous with the boundaries of Rapides credits which may be claimed in a calendar year; to provide for Parish; to provide for the powers of a board of commissioners definitions; to provide with respect to eligibility for certain for a port that has boundaries that are generally coterminous types of solar energy systems; to limit certain types of financing with the boundaries of Rapides Parish; to provide for the terms for eligible systems; to provide with respect to the claiming of of board commissioners for a port that has boundaries that are the credit; to provide for effectiveness; and to provide for generally coterminous with the boundaries of Rapides Parish; to related matters. repeal authority for a port whose territorial limits are generally conterminous with the boundaries of Rapides Parish; to provide HOUSE BILL NO. 800— for transitional matters; and to provide for related matters. BY REPRESENTATIVE FANNIN AN ACT HOUSE BILL NO. 833 (Substitute for House Bill No. 594 by To appropriate funds and make certain reductions in appropriations Representative Henry)— from certain sources to be allocated to designated agencies and BY REPRESENTATIVE HENRY purposes in specific amounts for the making of supplemental AN ACT appropriations and reductions for said agencies for Fiscal Year To amend and reenact R.S. 32:1252(12), (23), (25), (26), and 2014-2015; to provide for an effective date; and to provide for (46)(introductory paragraph), 1254(G)(4), 1256.1, 1257(C) and related matters. (D)(2), 1258(A)(introductory paragraph) and (6), 1261(A)(1)(n) and (r), 1264, 1270.5(A), (C), (D)(introductory paragraph), (E), HOUSE BILL NO. 805— and (J), 1270.17(A)(1)(introductory paragraph) and (c) and (B), BY REPRESENTATIVE ADAMS and 1270.29(A)(1)(c) and (B), relative to the distribution and AN ACT sale of vehicles; to provide for definitions; to modify insurance To amend and reenact R.S. 47:6006(A) and (B)and 6015(B)(1) and requirements imposed on satellite warranty and repair centers; (2) and (D) and to enact R.S. 47:6015(K), relative to income and to provide for specialty vehicle shows; to modify procedural corporation franchise tax credits; to provide with respect to the requirements relative to protests; to exempt trailers from certain tax credit for ad valorem taxes paid on inventory and certain requirements relative to unauthorized acts; to specify damage natural gas; to provide with respect to the research and disclosure requirements relative to new motor vehicles; to development tax credit; to provide with respect to authorization modify procedural requirements relative to the termination or for issuance of refunds for tax credits which exceed taxpayer tax failure to renew a marine dealer franchise; to authorize the Louisiana Motor Vehicle Commission to maintain the license of

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a marine dealer in limited circumstances; to modify repurchasing requirements relative to both motorcycle dealers and all-terrain vehicle dealers; to modify repurchasing Motion requirements relative to recreational vehicles; and to provide for related matters. On motion of Rep. Arnold, the Speaker appointed the following HOUSE BILL NO. 836 (Substitute for House Bill No. 716 by special committee to notify the Senate that the House had completed Representative Hodges)— its labors and was prepared to adjourn sine die: Reps. Fannin, BY REPRESENTATIVE HODGES Burford, Henry Burns, Thierry, and Wesley Bishop. AN ACT To amend and reenact R.S. 9:223, 224(A)(introductory paragraph), Reports of Special Committees (4), and (6) and (B), and 225(A)(1) and (B), 226, 227, and 228 and to enact R.S. 9:224(A)(7) and 225(A)(4), relative to The special committee appointed to notify the Governor that the marriage licenses; to provide for the application for a marriage House had completed its labors and was prepared to adjourn sine die license; to provide for the application form; to provide for reported that it had performed that duty. required information; to provide for required documentation; to provide with respect to the use of birth certificates in the process The special committee appointed to notify the Senate that the of applying for a marriage license; to provide for documentation House had completed its labors and was prepared to adjourn sine die in lieu of a birth certificate; to provide for court orders; and to reported that it had performed that duty. provide for related matters. The Speaker thanked and discharged the committees. Respectfully submitted, HAROLD RITCHIE Committee from the Senate Chairman A special committee from the Senate notified the House that the Senate had completed its labors and was prepared to adjourn sine die. The above House Bills contained in the report were signed by the Speaker of the House and taken to the Senate by the Clerk and The Speaker thanked and dismissed the committee. were signed by the President of the Senate and taken by the Clerk of the House to the Governor for executive approval. Adjournment Privileged Report of the Committee on Enrollment On motion of Rep. Arnold, at 6:00 P.M., the House agreed to adjourn sine die. June 11, 2015 The Speaker of the House declared the House adjourned sine To the honorable Speaker and Members of the House of die. Representatives: ALFRED W. SPEER I am directed by your Committee on Enrollment to submit the Clerk of the House following report: The following Joint Resolutions have been properly enrolled: HOUSE BILL NO. 518— BY REPRESENTATIVE STOKES A JOINT RESOLUTION Proposing to amend Article III, Section 2(A)(4)(b) of the Constitution of Louisiana, relative to regular sessions of the legislature; to provide for the consideration of certain matters during certain regular sessions; to provide for submission of the proposed amendment to the electors; and to provide for related matters.

Respectfully submitted, HAROLD RITCHIE Chairman

The above Joint Resolutions contained in the report were signed by the Speaker of the House and taken to the Senate by the Clerk and were signed by the President of the Senate and taken by the Clerk of the House to the Secretary of State in accordance with the rules of the House. Motion

On motion of Rep. Arnold, the Speaker appointed the following special committee to notify the Governor that the House had completed its labors and was prepared to adjourn sine die: Reps. Dove, Tim Burns, Harris, Broadwater, and Seabaugh.

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