Here are summaries of some of the important tax bills currently under consideration in the 2005 First Extraordinary Legislative Session. With the breadth of the agenda before the legislators and the limited time available, expect daily changes in the composition and/or fate of these bills.

HB 24 (Rep. Hammett)-Makes modifications to the individual and corporation income taxes to adjust the federal income tax deduction so that the amount of the deduction is not reduced because of federal income tax credits enacted as a result of the hurricanes. This bill insures that Louisiana income taxes do not increase as a result of the federal credits enacted because of the hurricanes.

Reported favorably from the House Ways & Means Committee and awaiting action on the House floor.

As a service to the community and its clients, Kean Miller will present a Post-Katrina Energy Industry Forum on Thursday, October 13th. In addition, the firm will host its Louisiana Environmental Forum on Friday, October 14th. These two important industry events are part of a week-long breakfast briefing series designed to provide innovation, insight and…

As a service to the community and its clients, Kean Miller will present a series of industry-specific discussions, dialogue and resources devoted to the renewal and rebuilding of Louisiana’s economy. This week-long breakfast briefing series is designed to provide innovation, insight and ideas for the business community in Louisiana. The series will take place from October 10 through October 14 at Drusilla Place, 3482 Drusilla Lane (Jefferson Highway at I-12 in Baton Rouge). Kean Miller’s “Moving Louisiana Forward” breakfast series will feature panel discussions and presentations focusing on important business, legal and regulatory issues facing post-Katrina Louisiana. We will focus on the Louisiana economy (Monday, October 10), the construction industry (Tuesday, October 11), the healthcare industry (Wednesday, October 12), the energy industry (Thursday, October 13) and the Louisiana environmental regulatory landscape (Friday, October 14).

Kean Miller Hawthorne D’Armond McCowan & Jarman has established the “Kean Miller Relief Fund” in association with the Capital Area United Way. The partners in Baton Rouge’s largest law firm seeded the fund with an initial donation of $50,000.00. The announcement was made at a September 8 meeting of the Capital Area United Way and following a presentation by the national CEO of United Way.

On September 7, 2005, the Conservation Commissioner issued a memorandum authorizing certain exceptions to the rules of the Commission which deal with oil and gas production activities. The memorandum applies only to operations in the eight worst-affected parishes: Jefferson, Lafourche, Orleans, Plaquemines, St. Bernard, St. Charles, Terrebonne, and Washington. However, the memorandum states that the…

Kean Miller Hawthorne D’Armond McCowan & Jarman (Kean Miller) donated $10,000 today to help fund the initial development of the United Way Command Center in Baton Rouge, Louisiana. The United Way Command Center has been established to efficiently and effectively meet the human service needs of Hurricane Katrina victims in the 10 parishes served by Capital Area United Way (CAUW).

Here are some links to sites offering avenues to help and hurricane relief information:

The American Red Cross is taking donations to help the thousands of
victims at http://www.redcross.org/donate/donate.html.

Following is a list of other Web sites offering disaster relief
Information –

Federal Emergency Management Agency
Phone: 1-800-621-FEMA
http://www.fema.gov

Louisiana Homeland Security
http://www.ohsep.louisiana.gov

Louisiana Governor’s Office
http://www.gov.state.la.us

Catholic Charities
Phone: 1-800-919-9338
http://www.catholiccharitiesusa.org

FEMA Charity tips
http://www.fema.gov/rrr/help2.shtm

National Voluntary Organizations Active in Disaster
http://www.nvoad.org

Louisiana Society for the Prevention of Cruelty to Animals
http://www.la-spca.org

Local Red Cross contacts –

The proliferation of laws and regulations related to Medicare, Medicaid, and physician licensing make many physicians unsure about what business decisions they may make or arrangements they may enter without taking risks too large to justify the business advantages. With the advent of more aggressive regulation, physicians are also concerned about the difficulty involved in billing accurately. This post addresses some common physician questions.

If the terms “removal” and “fraudulent joinder” pique your interest, you will want to familiarize yourself with the recent United States Fifth Circuit Ruling in Boone v. Citigroup, Inc., ___ F.3d ___ (5th Cir. 2005), 2005 WL 1581091 (5th Cir. (Miss.)).

In Boone, the Fifth Circuit explained its holding in its earlier en banc opinion in Smallwood v. Illinois Central Railroad Company, 385 F.3d 568 (5th Cir. 2004) (referred to as “Smallwood II”). Essentially, the Boone panel explained that a defense is considered to be a “common defense” under Smallwood II only when the showing or factual basis that demonstrates the applicability of the defense to the resident defendants, also necessarily demonstrates the applicability of the defense to all of the claims asserted against the non-resident defendants.

The Boone court reminded its readers that under Smallwood II, a removal based upon improper joinder should not be allowed when all of the defendants, both resident and non-resident, have interposed a “common defense.” Further, a defense is considered to be “common” under Smallwood II only when the showing or factual basis that demonstrates the applicability of the defense to the resident defendants also necessarily demonstrates the applicability of the defense to all claims asserted against the non-resident defendants.