HOUSE committee amendments [LINK] restructure the election groups.

Proposes changes to the judicial election system in Louisiana’s 19th Judicial District Court, which serves East Baton Rouge Parish. The key modifications include reducing the number of election sections from three to two and assigning judgeships accordingly. Under the current law, the district is divided into three sections, each electing five judges. The bill consolidates these into two sections, with each electing seven judges, and designates one judge to be elected at large.

Additionally, the bill reassigns judicial divisions within the election sections, shifting from the current allocation structure to a new arrangement. It also clarifies that election precincts will align with the 2025 precinct shapefiles available on the legislature’s website. The proposed changes are aimed at updating election structures in response to precinct modifications and census data.

Proposes a significant change to the funding methodology for Louisiana's public elementary and secondary schools. The bill mandates that the State Board of Elementary and Secondary Education (BESE) adopt an average daily attendance (ADA) model to determine student counts for the Minimum Foundation Program (MFP) formula, which is the state's primary mechanism for funding public education.

Currently, the MFP formula utilizes specific count dates in February and October to determine student membership for funding purposes. House Bill No. 185 seeks to replace this approach with an ADA-based methodology, where ADA is defined as the total number of student attendance days throughout the school year divided by the number of days the school is in session. This shift aims to provide a more accurate reflection of actual student attendance over the entire academic year.

The proposed legislation also requires BESE to develop and implement rules to facilitate this transition to the ADA model. By focusing on average daily attendance, the bill intends to align school funding more closely with actual student engagement, potentially encouraging schools to improve attendance rates to secure appropriate funding.

BERYL has confirmed that the Baton Rouge Sports Foundation (an NGO)is being REMOVED from the mix. The reason the Executive Director now is paid by appropriated funding is the NGO will no longer be receiving the funding.

Proposes amendments to the allocation of funds within the East Baton Rouge Parish Enhancement Fund (sales tax to an NGO). Currently, the fund designates $100,000 annually for urban mass transit purposes and another $100,000 for the Baton Rouge Sports Foundation, with the stipulation that none of these funds be used to pay the salary or related benefits of the foundation's executive director.

As of now, specific information regarding the salary of the Executive Director of the Baton Rouge Sports Foundation (BRSF) is not publicly available. However, to provide context, the average base salary for an Executive Director in Baton Rouge, Louisiana, is approximately $101,384 per year, with total compensation, including bonuses and additional pay, averaging around $154,607 annually. There is also no information as to the process of raising the salary once the Foundation is no longer paying for it. ASK HOW MUCH THE SALARY IS CURRENTLY AND WHAT THE PROCESS IS FOR CHANGING IT.

The proposed legislation seeks to redirect the $100,000 allocation from the Baton Rouge Sports Foundation to Visit Baton Rouge. The intent is for these funds to be used to promote athletic activities, facilities, and sporting events aimed at attracting visitors to East Baton Rouge Parish. The bill also removes the previous restriction on fund usage concerning the executive director's compensation.

The remainder of the monies in the fund will continue to support the Riverside Centroplex Arena and Exhibition Center. Unexpended and unencumbered funds at the end of the fiscal year will remain in the fund, and interest earned will be deposited into the state general fund.

The East Baton Rouge Parish Enhancement Fund is financed through state appropriations as outlined in Louisiana Revised Statutes, specifically R.S. 47:322.2. This statute directs a portion of the state's sales tax revenue to be deposited into the fund, which is then allocated for various projects and initiatives within East Baton Rouge Parish. These allocations include support for urban mass transit, the Riverside Centroplex Arena and Exhibition Center, and previously, the Baton Rouge Sports Foundation.

NOTE: The bill removes the restriction on using allotted sales taxes to pay the salary of the Executive Director of the Baton Rouge Sports Foundation (SportsBR). It is currently paid by the NGO through private donations, sponsorships, event revenues and grants. This would allow the sales taxes to pay the salary, yet another state-supported NGO. ASK HOW MUCH THE SALARY IS AND WHAT IS THE PROCESS TO INCREASE THE SALARY?

Proposes amendments to R.S. 33:2740.70.5 concerning the distribution of sales and use tax revenue in East Baton Rouge Parish.

The bill aims to authorize the parish governing authority to rebate sales and use tax revenue collected from admission tickets, concessions, and parking at specific events.

Key Provisions of the Proposed Legislation:

1.    Eligibility Criteria for Events:

o  The event must be held in a publicly owned facility with a seating capacity of at least 7,500.

o  Alternatively, the event must span two or more days with an average daily attendance of at least 7,500.

2.    Approval Process:

o  The rebate requires a recommendation from Visit Baton Rouge.

o  The city-parish governing authority must approve the rebate before ticket sales commence.

3.    Definition of "Rebate":

o  The term "rebate" is defined as a payment to the promoter of the event.

4.    Timeline for Rebate Issuance:

o  The parish governing authority is mandated to issue the rebate within 90 days after receiving sufficient proof of entitlement.

The proposed changes aim to incentivize promoters to host large-scale events in East Baton Rouge Parish by offering financial rebates from sales and use taxes collected on admission, concessions, and parking. This initiative could enhance the parish's attractiveness as a venue for significant events, potentially boosting local economic activity.

MORE TAX CREDITS: Expands eligibility for the School Tuition Organization (STO) tax credit program by including laboratory schools operated by public colleges or universities as "qualified schools." This allows these schools to receive scholarship funds generated through taxpayer donations to STOs.

Key Provisions: 

- Adds public university-operated lab schools to the definition of "qualified schools" under the STO program. 

- Requires these lab schools to conduct criminal background checks on employees, same as nonpublic schools. 

- Effective January 1, 2026, for donations funding scholarships for the 2026-2027 school year and after.