On June 4, 2025, Governor Jeff Landry signed Act 44 into law, making changes to the state’s motion picture production tax credit program.
Louisiana Expands Marketplace Facilitator Definition to Include Accommodations Intermediaries
On June 4, 2025, Governor Jeff Landry signed Act 82 into law, making changes to the definition of “marketplace facilitator” for nexus purposes.
“Majority Group” Employees Likely to Bring More “Reverse Discrimination” Claims in Wake of Recent Supreme Court Ruling
Yesterday, this nation’s highest court unanimously ruled that “majority group” plaintiffs – like white employees, heterosexual employees, and male employees – are no longer required to satisfy a heightened evidentiary standard to support their “reverse” employment discrimination claims.
SCOTUS Holds That Excluding Catholic Charities From Religious Unemployment Tax Exemption Violates First Amendment
On June 5, 2025, the U.S. Supreme Court unanimously ruled that Wisconsin violated the First Amendment of the United States Constitution by denying a Catholic social ministry group the same unemployment tax exemption granted to churches and other religious organizations. The decision, authored by Justice Sonia Sotomayor, emphasized that the state’s refusal constituted religious discrimination
House Tax Bill Addresses Transfer Tax Exemptions
The tax writing committee of the House of Representatives has proposed a bill which would increase permanently the unified estate and gift tax lifetime exemption equivalent and the lifetime exemption from the tax on generation skipping transfers to $15 Million, indexed for inflation with a base year of 2025.
House Tax Bill Draft Calls for Raising $30,000 SALT Deduction Limit
It has been reported that the House tax committee’s draft bill to renew President Donald Trump’s tax cuts proposes to increase the state and local tax deduction to $30,000 for couples, but limits the write-off to households earning $400,000 or less.
IRS Eliminates Guidance Items
The IRS has obsoleted nine pieces of sub regulatory guidance in accordance with an executive order by President Trump to improve government efficiency by reducing regulations. In identifying the guidance documents for removal, the IRS determined that these guidance documents no longer provide useful information.
Among the guidance obsoleted by Notice 2025-22 is Notice 2015-73
Proposed Severance Tax Legislation
Several bills aimed at making changes to Louisiana severance tax laws were filed on Friday, the deadline for pre-filing bills to be considered during the Louisiana Legislature’s upcoming regular session, which is a fiscal one.
LDR Clarifies Sales and Use Tax Treatment for the Rental of Equipment with an Operator
On April 3, 2025, the Louisiana Department of Revenue published Revenue Information Bulletin No. 25-013 clarifying the proper sales and use tax treatment for rentals of cranes and other equipment with operators.
Status of Tax Reform in Louisiana
While voters in Louisiana may have rejected all four of the constitutional amendments on Saturday’s ballot (the Secretary of State reported just over 21% voter turnout), including Amendment No. 2 which contained significant tax measures, efforts at tax reform are likely to resume during the Legislative Session that convenes next month.