Louisiana
Louisiana lawmakers advance Gov. Landry's corporate tax cut bill
BATON ROUGE-The House Ways and Means Committee took steps Sunday toward achieving the governor’s tax overhaul by advancing a bill to cut the corporate income tax rate, now one of the highest in the nation, in stages from 7.5% to 3.5%.
The full House voted 69-6 to send the plan to the House Appropriations Committee for further consideration.
Also on Sunday, the Ways and Means Committee voted to allow parishes to eliminate the business inventory tax.
If passed by the House and the Senate, any parish that elects to exempt business from the business inventory tax will receive anywhere from $500,000 to $15 million from the state. The inventory tax largely benefits the local parish government.
The inventory tax exemption bill passed 15-2 in committee with Democratic Rep. Mandie Landry and Rep. Matthew Willard, both of New Orleans in opposition.
Both bills are part of the three-week special session called by Republican Gov. Jeff Landry.
Landry’s wants to shift to a 3% flat tax on individual income and cut corporate income taxes. He would try to make up that revenue by reducing other tax breaks, extending part of the state sales tax and adding sales taxes to the cost of 40 services like car washing and pet grooming.
Lobbyists for various industries oppose the loss of their tax breaks, and other critics say the increasing reliance on sales taxes would hurt lower-income people.
But state Rep. Chance Henry, R-Crowley, said a comprehensive simplification of tax policy is the practical, common-sense thing to do.
“I think the definition of insanity in the state of Louisiana is what we have done to address the fiscal cliff and our tax code over the last at least 20 years,” Henry said.
The Ways and Means committee also has advanced proposals to double the standard deduction for seniors, provide pay raises for teachers and exempt the purchase of prescription drugs from local sales taxes.
Willard, the New Orleans Democrat, said he opposed the corporate income tax cut because it would allow the state’s economic development officials to decide which corporations get tax breaks or, as he said, “essentially be selecting the winners and losers.”
Secretary Susan Bourgeois of the Louisiana Economic Development agency, which will be making the decisions for tax credits given, referred to the “trust-us factor” in this special session.
“I’m not under any illusion when I sit here and say ‘trust me’, or any of y’all, trust us!”
Bourgeois said. “That’s really what we’re telling the market right now.”
Bourgeois compared the corporate income tax change to the corporate tax in North Carolina, which is the lowest in the country. “If we’re looking for a track record, let’s look at other states who do it like this,” she said.
Referring to luring new employers and business investment, Louisiana Secretary of Revenue Richard Nelson, who is overseeing the governor’s plan, said: “It’s hard to attract people when you have literally the highest rate in the South.”
Nelson and Gov. Landry have held private meetings with legislators and special interest groups in an effort to get the bills passed. The state is heading for a fiscal cliff next year, thanks to the expiration of both the 0.45% state sales tax and a 2% business utilities tax in June.
Much of the Landry strategy is to cut rates for individuals and corporations and to reduce or eliminate business tax exemption. He also wants to broaden sales tax collections.
One hot topic is the removal of the tax credit for historic structures. Lobbyists took turns defending to lawmakers that restoration of historic structures eliminates blight and oftentimes cannot happen without those credits. The planned renovation of the U.S. post office in Ruston, which is listed on the National Register of Historic Places, was cited as an example.
“There are things like this that are hard to put a number on,” said Rep. Landry, “because you’re not rehabilitating a house from the 1800s to make money off it. You’re doing it because you want to keep those structures, you know, maybe movies will be filmed. Maybe just to keep the structure of the neighborhood or of the city.”
Rep. Marcus Bryant, D-New Iberia, said he was concerned about the removal of the historic tax credit and the authority of economic development officials to divvy out credits. “Now, you’re the gatekeeper for who is getting the credit and who is getting an incentive,” he said.
Louisiana
Louisiana High School Football Scores – Second round of the Playoffs
Here are the high school football scores from the second round of the Playoffs for the state of Louisiana:
Non-Select=
Division I=
Airline 42, Westgate 16
Destrehan 63, Shreveport Northwood 21
Neville 44, Covington 13
Ruston 42, Zachary 21
Southside 47, Walker 0
West Monroe 20, Mandeville 9
Division II=
Franklin Parish 35, Brusly 14
Franklinton 42, West Feliciana 21
Iowa 24, Wossman 8
Lakeshore 17, Iota 10
North DeSoto 38, Belle Chasse 14
Opelousas 30, Jennings 19
Division III=
Jena 56, Port Allen 20
Kinder 28, Westlake 12
Oak Grove 62, Mansfield 14
Pine 21, Kaplan 6
St. James 48, Donaldsonville 6
Sterlington 49, Lakeside 18
Union Parish 42, Red River 8
Division IV=
Franklin 22, DeQuincy 19
General Trass (Lake Providence) 38, North Iberville 6
Haynesville 61, Montgomery 0
Jeanerette 46, Grand Lake 24
Logansport 49, Elton 12
Mangham 44, West St. John 6
South Plaquemines 21, East Feliciana 6
Select=
Division I=
Alexandria 49, Evangel Christian Academy 6
Baton Rouge Catholic 42, East Jefferson 0
C.E. Byrd 37, Saint Paul’s 15
John Curtis Christian 28, Acadiana 27
Karr 56, Huntington 6
Division II=
E.D. White 51, Livingston Collegiate Academy 14
Leesville 42, Loyola Prep 24
Madison Prep 34, St. Charles Catholic 20
Shaw 49, Loranger 14
Vandebilt Catholic 49, Hannan 9
Division III=
Baton Rouge Episcopal 24, Pope John Paul 7
Bunkie 39, Amite 14
Calvary Baptist Academy 38, De La Salle 0
Dunham 42, Parkview Baptist 0
Lafayette Christian Academy 35, NDHS 28
New Iberia Catholic 59, Northlake Christian 22
Newman 49, D’Arbonne Woods 19
Sumner 48, Slaughter 28
Division IV=
Ascension Catholic 58, Opelousas Catholic 13
Covenant Christian Academy 41, Central Catholic 13
Kentwood 42, Ascension Episcopal 16
Ouachita Christian 28, Pointe Coupee Catholic 6
Riverside Academy 49, Hamilton Christian Academy 6
St. Edmund Catholic 78, St. Martin’s 37
Vermilion Catholic 47, Westminster Christian 17
Louisiana
Will Sutton: Focus on Louisiana “tax reform” while lawmakers aim to jail 14-year-olds
If things go according to conservative lawmakers’ plan, Louisiana children will be tried as adults and sent to adult prisons more often in the future, because the Legislature could increase the number of crimes for which minors can be prosecuted as adults.
Oh, you thought Gov. Jeff Landry’s third special legislative session was all about tax reform?
You’re not wrong. Taxation is the main focus. But it’s not the only agenda item.
Even as lawmakers see crime decline across Louisiana, many still preach the myth that sending more children to adult facilities makes us all safer. It allows them to campaign on “lock ’em up” and “tough on crime” platforms.
State Sens. Heather Cloud, R-Turkey Creek, and Jay Morris, R-West Monroe, and state Rep. Debbie Villio, R-Kenner, quietly secured legislative approval of a proposed constitutional amendment toward that end in the just-ended special session. They were able to do it because most Louisianans remained focused on Gov. Jeff Landry’s efforts to reduce personal income taxes on the rich while raising Louisiana’s combined sales tax rate to the highest in the nation.
All the noise about tax reform provided the perfect cover for Cloud, Morris and Villio to find new ways to punish our youth. Their Senate Bill 2 glided through the legislative process without so much as a minor headwind.
Truth be told, Landry was right to call his third special session this year to push his tax reform ideas.
For far too long we haven’t had serious legislative debates about how best to raise Louisiana from near the bottom among states where businesses want to relocate and bring good jobs. The problem with focusing solely on tax reform is that businesses consider more than just taxation when they locate or expand. They also consider housing quality, employee-friendly laws and practices, quality K-12 and higher education, public safety and other quality-of-life factors.
Fortunately, overall crime has been declining in Louisiana.
That apparently means little to politicians who want to make crime more than a party-line talking point. Some simply want to put more people, especially minors, behind bars. The proposed constitutional amendment, if approved by voters, would allow lawmakers to treat 14-, 15- and 16-year-olds as adults without asking citizens if that’s what they want.
Our state constitution already allows lawmakers to authorize — by a two-thirds vote in each chamber — special juvenile procedures for minors charged with specific offenses:
- First- or second-degree murder
- Manslaughter
- Aggravated rape
- Armed robbery
- Aggravated burglary
- Aggravated kidnapping
- Attempted first-degree murder
- Attempted second-degree murder
- Forcible rape
- Simple rape
- Second-degree kidnapping.
- A second or subsequent aggravated battery
- A second or subsequent aggravated burglary
- A second or subsequent offense of burglary of an inhabited dwelling
- A second or subsequent felony-grade violation of the Uniform Controlled Dangerous Substances Law or prohibited transactions in drug-related objects, involving the manufacture, distribution, or possession with intent to distribute controlled dangerous substances.
If approved by voters, SB2’s proposed constitutional amendment would eliminate that list and let lawmakers alone — by a two-thirds vote, without voters’ consent — decide which crimes should be “adult” offenses for minors
Imagine the Legislature deciding that a 14-year-old should be tried as an adult because he stole from a store or got into a fight at school. SB2 proponents say some children can’t be rehabilitated. Sigh.
Fortunately, voters will get to decide whether such scared-straight tactics make sense — or will actually attract more businesses to Louisiana. Do SB2’s sponsors really think businesses will come here because we incarcerate more youth? Shouldn’t we instead promote early childhood education and care, healthy living and higher literacy rates?
The governor, the Louisiana District Attorneys Association and the Louisiana Sheriffs Association have endorsed SB2. But not everyone agrees with them.
“Senate Bill 2 is unnecessary and has the potential to end juvenile justice in Louisiana,” Laramie Griffin, founder of Evolve Louisiana, shared with me. “This bill does nothing to improve public safety.” Griffin added that the bill has an “invisible list,” meaning lawmakers could “add whichever law they choose without public vote.”
The proposed amendment will appear on the next statewide ballot, likely in March. A “yes” vote would let lawmakers decide which crimes committed by minors can land them behind bars with adult criminals. A “no” vote would keep the current list and rule in the constitution.
Let’s not wait to get through the holidays, the new year and Carnival to focus on what this means.
Now is the time to launch a “Vote No!” campaign.
Let’s tell the world that we can be business-friendly, socially responsible and compassionate toward children who make mistakes.
Louisiana
Top 10 elementary schools in Louisiana, according to News & World Report’s rankings
Huntington’s Jamarion Washington is a Times Athlete of the Week.
Huntington’s Jamarion Washington talks about his team playing Edna Karr in the LHSAA football playoffs
U.S. News & World Report has released a database comprised of the top elementary and middle schools in 2025 in each state.
The rankings of schools can even be narrowed down by city and district levels.
Top 10 elementary schools in Louisiana
There are numerous Louisiana elementary and middle schools ranked within U.S. News’ database, and here are the top ten best ranked elementary schools statewide in Louisiana.
No. 1 T.S. Cooley Elementary Magnet School
According to U.S. News, T.S. Cooley Elementary Magnet School, located in Lake Charles, is ranked number one in Louisiana elementary schools and is a part of Calcasieu Parish Public Schools.
The student population of T.S. Cooley Elementary Magnet School is 300, and the school serves K-5.
No. 2 Metairie Academy for Advanced Studies
According to U.S. News, Metairie Academy for Advanced Studies is ranked number two in Louisiana Elementary School and is a part of Jefferson Parish Schools.
Metairie Academy for Advanced Studies enrollment is 368 students, and the school is kindergarten through fifth grade.
No. 3 Gretna No. 2 Academy for Advanced Studies
U.S. News says that Gretna No. 2 Academy for Advanced Studies is number three in Louisiana Elementary Schools and is a part of Jefferson Parish Schools.
The student enrollment at Gretna No. 2 Academy for Advanced Studies is 357 and serves the grades pre-k through fifth grade.
No. 4 Airline Park Academy for Advanced Studies
Airline Park Academy for Advanced Studies in Metairie is a part of Jefferson Parish Schools and is ranked number four in Louisiana Elementary Schools, according to U.S. News.
Airline Park Academy for Advanced Studies’ enrollment is 418 students and teaches pre-k through fifth grade.
No. 5 South Highlands Elementary Magnet School
South Highlands Elementary Magnet School in Shreveport is a part of Caddo Parish Public Schools and is ranked number five in Louisiana Elementary Schools, says U.S. News.
The student enrollment at South Highlands Elementary Magnet School is 517 and the school serves grades pre-k through fifth grade.
No. 6 Westdale Heights Academic Magnet School
Westdale Heights Academic Magnet School is part of East Baton Rouge Parish Schools and is ranked number six in Louisiana Elementary Schools, according to U.S. News.
Westdale Heights Academic Magnet School’s student enrollment is 464 and the school serves pre-k through fifth grade.
No. 7 Fairfield Magnet School
Fairfield Magnet School, located in Shreveport, is a part of Caddo Parish Public Schools and is ranked number seven on U.S. News’ list of the top Louisiana Elementary Schools.
Fairfield Magnet School has a student enrollment of 515 and teaches pre-k through fifth grade.
No. 8 Ray St. Pierre Academy for Advanced Studies
Ray St. Pierre Academy for Advanced Studies is located in Westwego, which is a part of Jefferson Parish Schools, and is ranked number eight in U.S. News’ list of Louisiana Elementary Schools.
Ray St. Pierre Academy for Advanced Studies teaches pre-k through fifth grade and the enrollment is 336 students.
No. 9 Phoenix Magnet Elementary School
Phoenix Magnet Elementary School, located in Alexandria, is a part of Rapides Parish Public Schools and is ranked number nine in U.S. News’ list of the best Louisiana Elementary Schools.
Phoenix Magnet Elementary School serves pre-k through fifth grade and student enrollment is 351.
No. 10 B.R. Foreign Language Academy Immersion Magnet
B.R. Foreign Language Academy Immersion Magnet is a part of East Baton Rouge Parish Schools and is ranked number ten in U.S. News’ list of Louisiana Elementary Schools.
Immersion Magnet’s student enrollment is 548 and serves pre-kindergarten through fifth grade.
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