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Home >
Taxation > Revisions to Louisiana Corporate Income Tax Law |
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Prerequisite
Overview of Federal Income Tax
Knowledge Level
Intermediate
Copyright
2008
Publication Date
December, 2008
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| Introduction |
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Organization |
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Learning Objectives |
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Author Bios |
| Title: |
Revisions to Louisiana Corporate Income Tax Law (in cooperation with the Tulane Law School 57th Annual Institute on Federal Taxation) |
| Prerequisite: |
Overview of Federal Income Taxation or comparable knowledge/experience |
| Advance Preparation: |
None |
| Knowledge Level: |
Intermediate |
| Subject Matter Area: |
Taxes |
| Date of Publication: |
December 2008 |
| Copyright © |
2008 by Bisk Education, Inc. All rights reserved. |
| Recommended CPE Credits: |
1 QAS/Registry (based on 50-minute hour) |
| Expiration Date: |
One year from date of receipt to complete program and submit quizzer to obtain credit |
| Passing Grade for Quizzer: |
70 percent or higher |
The Louisiana Headquarters and Growth Act, Act 401, 2005 (HB 679) (LHGA) was pushed by the administration of then Governor Kathleen Blanco and was touted by her Secretary of Economic Development as a signal that Louisiana was open for business. LHGA was passed in July 2005, about one month before the catastrophic storms Katrina and Rita devastated South Louisiana.
LHGA provides exemptions for dividend and interest income, a shift on the taxation of gains from allocable income to apportionable income, and a single-weighted sales factor apportionment approach for certain types of businesses. The legislative history of LHGA suggested that businesses with headquarters in the state were in danger of leaving the state and that very few companies were considering locating headquarters in Louisiana. See PLR 04-004 (9/13/04), which directed a company with offices in Texas and Louisiana as to how to position activity and personnel in Texas so as to achieve a Texas commercial domicile. LHGA successfully made its way through the Legislature and was signed by the Governor on July 1, 2005. LHGA's changes apply to all taxable periods beginning after December 31, 2005.
This program includes expert analysis by Robert S. Angelico on audio.
Use of Materials
The user should begin by watching the streamed video segment, if any, or listening to the streamed audio segment, if any, for the program before reading the text. The user may wish to make notes of the most important concepts and any terms that are new. Next, the user should review the learning objectives at the beginning of each chapter and read the chapter. The user should work through each of the examples. After the user has studied each chapter, s/he should click on the link at the left to complete the interactive study questions. If the user answers a study question incorrectly, s/he should review the section of the text that is indicated at the end of the explanation to the study question to assure comprehension of the material. The user should review the learning objectives once more to consider achievement of the objectives. After the user has finished watching the streamed video, if any, or listening to the streamed audio, if any, and reading the text and working through the study questions, s/he may wish to review her/his notes and any sections of the text or video/audio, if any, that were difficult. When the user is ready, s/he should click on the link to the left to complete the quizzer. The user's CPE certificate will be provided immediately upon successful completion of the quizzer.
This program is divided into two (2) chapters.
Chapter 1 examines recent changes made to the Louisiana corporation income and franchise tax laws.
Chapter 2 covers the 2008 Louisiana legislative tax developments.
Helpful Guidance
Throughout this program, the user will find explanations and discussions regarding some of the issues that often face practitioners. In order to enhance the user's comprehension of the material and highlight important practical considerations, this program includes the following designation:
A Biskpoint presents analysis or commentary that attempts to explain or clarify statutory or regulatory authority or decisions by the judiciary.
Upon successful completion of this program, the user should be able to discuss recent changes to the Louisiana corporate tax system as well as other recent legislative tax developments.
Robert S. Angelico is a shareholder in the New Orleans-based law firm of Liskow & Lewis, APLC, where he heads up the firm's tax practice. Mr. Angelico concentrates a significant part of his practice in the area of Louisiana state and local taxation representing multinational, national, and local clients. He assists clients in connection with state and parish tax audits, tax planning strategies, and in administrative appeals and state and local tax litigation, involving all areas of Louisiana taxation.
Mr. Angelico earned his accounting degree from LSU and his law degree from Loyola University. He is a board certified tax specialist and a licensed certified public accountant. He has been listed in Best Lawyers in America in the specialty of tax law for the past several years. In addition, he is the past chairman of the Louisiana Tax Conference Committee, the Louisiana Taxation Committee, and the Legislation Committee for the Society of Louisiana Certified Public Accountants. He is currently the Treasurer of the LCPA.
Mr. Angelico has over 27 years experience in the tax field, the last 22 years as a lawyer with Liskow & Lewis. He is the past chairman of the Taxation Section of the Louisiana State Bar Association, as well as the past President of the New Orleans Chapter of the LCPA. For several years Mr. Angelico has taught courses for the LCPA on Louisiana Sales and Use Tax, Louisiana Ad Valorem Taxation, and Louisiana Tax Incentive Programs, and he is a frequent author and lecturer on Louisiana state and local tax topics.
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Bisk Education, Inc. • 9417 Princess Palm Ave. •
Tampa, FL 33619 • 800-404-7438
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registered with the National Association of State Boards of Accountancy (NASBA)
as a sponsor of continuing professional education on the National Registry of
CPE Sponsors. State boards of accountancy have final authority on the
acceptance of individual courses. Complaints regarding registered sponsors may
be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North,
Suite 700, Nashville, TN 37219-2417. Website:
www.nasba.org
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registered with the National Association of State Boards of Accountancy as a
Quality Assurance Service (QAS) sponsor of continuing professional education.
Participating state boards of accountancy have final authority on the
acceptance of individual courses for CPE credit. Complaints regarding
registered sponsors may be addressed to the Quality Assurance Service, 150
Fourth Avenue North, Suite 700, Nashville, TN 37219-2417. Website:
www.nasba.org
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the Office of Professional Responsibility, Internal Revenue Service, to meet
the requirements of 31 Code of Federal Regulations, section 10.6(g), covering
maintenance of attendance records, retention of program outlines,
qualifications of instructors, and length of class hours. This agreement does
not constitute an endorsement by the Office of Professional Responsibility as
to the quality of the program or its contribution to the professional
competence of the enrolled individual.
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