§ 47:6116 — Rules and regulations

§6116. Rules and regulations
A.(1) The Department of Revenue shall promulgate rules and regulations necessary
for the purpose of administering the tax credit pursuant to this Chapter in accordance with
the provisions of the Administrative Procedure Act.
(2) Rules promulgated by the Department of Revenue pursuant to this Chapter shall
be subject to oversight by the Senate Committee on Revenue and Fiscal Affairs and the
House Committee on Ways and Means in accordance with the Administrative Procedure Act.
B.(1) The Louisiana Department of Health may promulgate rules and regulations
necessary for the implementation of this Chapter in accordance with the provisions of the
Administrative Procedure Act.
(2) Rules promulgated by the Louisiana Department of Health pursuant to the
provisions of this Chapter shall be subject to oversight by the Senate Committee on Health
and Welfare and the House Committee on Health and Welfare in accordance with the
Administrative Procedure Act.
NOTE: See Acts 2023, No. 437, regarding that the provisions of the Act apply to tax
years beginning on or after Jan. 1, 2025.

Legislative History

Acts 2023, No. 437, §1.