Committee
Louisiana House Ways and Means Committee
Links
committee members
Dennis Bamburg (R)
Michael Bayham (R)
Beth Billings (R)
Vice Chair
Ken Brass (D)
Marcus Bryant (D)
Ex Officio
Phillip DeVillier (R)
Michael Echols (R)
Chair
Julie Emerson (R)
Les Farnum (R)
Jay Gallé (R)
Chance Henry (R)
Ex Officio
Mike Johnson (R)
Travis Johnson (D)
Jeremy LaCombe (R)
Mandie Landry (D)
Wayne McMahen (R)
Joe Orgeron (R)
Roger Wilder (R)
Matt Willard (D)
Interim Member
Mark Wright (R)
Rashid Young (D)
| Bill | Bill Name | Progress | Referral Date |
|---|---|---|---|
| HB2 | Provides for the comprehensive Capital Outlay budget | Signed/Enacted/Adopted | 04/23/2025 |
| HB3 | Provides for the Omnibus Bond Act | Signed/Enacted/Adopted | 04/23/2025 |
| HB88 | Exempts certain foods and beverages sold in unincorporated areas of Caddo Parish from local sales and use taxes | Dead | 03/20/2025 |
| HB127 | Establishes an individual income tax deduction for contributions made into certain deductible savings accounts (EG DECREASE GF RV See Note) | Dead | 03/25/2025 |
| HB129 | Establishes a corporate income tax credit for certain broker-dealer financial businesses (OR DECREASE GF RV See Note) | Dead | 03/26/2025 |
| HB131 | Prohibits the board of review in Calcasieu Parish from considering ad valorem tax assessment complaints to which the notice of complaint was provided via facsimile transmission (EN NO IMPACT LF EX See Note) | Signed/Enacted/Adopted | 03/26/2025 |
| HB133 | Increases the amount of the earned income tax credit (OR -$64,600,000 GF RV See Note) | Dead | 03/26/2025 |
| HB135 | Provides relative to the sales and use tax exemption for certain institutions of higher education (OR DECREASE GF RV See Note) | Dead | 03/26/2025 |
| HB145 | Increases the maximum amount of the construction code retrofitting deduction and expands the deduction to cover costs associated with "fortified home" standards compliance (EN DECREASE GF RV See Note) | Signed/Enacted/Adopted | 03/31/2025 |
| HB149 | Provides relative to tax exemptions for charter boat fishing guides (OR DECREASE GF RV See Note) | Dead | 03/31/2025 |
| HB166 | Authorizes an individual income tax deduction for compensation earned by certain intercollegiate athletes for use of their name, image, or likeness (OR DECREASE GF RV See Note) | Dead | 03/31/2025 |
| HB168 | Authorizes income tax deductions for income earned by an intercollegiate athlete and compensation paid by a taxpayer for use of an intercollegiate athlete's name, image, or likeness (OR DECREASE GF RV See Note) | Dead | 03/31/2025 |
| HB183 | Provides for the inspection of assessment lists, challenges to the correctness of assessments, and reviews by boards of review and the La Tax Commission (EG NO IMPACT See Note) | Dead | 03/31/2025 |
| HB184 | Authorizes an individual income tax deduction for certain amounts a taxpayer receives through hardship distributions from retirement accounts (EN DECREASE GF RV See Note) | Signed/Enacted/Adopted | 03/31/2025 |
| HB186 | Authorizes a tax credit for certain employers of La. National Guard members and military reservists (EG -$5,000,000 GF RV See Note) | Dead | 03/31/2025 |
| HB187 | Increases the rate of excise tax on consumable hemp products (OR +$3,600,000 SD RV See Note) | Dead | 03/31/2025 |
| HB188 | Authorizes a local sales tax exemption for certain adaptive driving equipment and vehicle modifications (EN -$83,000 LF RV See Note) | Signed/Enacted/Adopted | 03/31/2025 |
| HB194 | Authorizes an income tax deduction for certain taxpayers' overtime compensation (OR DECREASE GF RV See Note) | Dead | 03/31/2025 |
| HB195 | Authorizes an income tax deduction for certain amounts of tip income (OR DECREASE GF RV See Note) | Dead | 03/31/2025 |
| HB198 | Authorizes an income tax deduction for tip income earned by taxpayers at or below certain income levels (OR DECREASE GF RV See Note) | Dead | 04/01/2025 |
| HB211 | Modifies the definition of "eligible transaction" for purposes of the firearm safety device purchase tax credit (EN DECREASE GF RV See Note) | Signed/Enacted/Adopted | 04/01/2025 |
| HB222 | Provides for the assessment of bank stocks for purposes of calculating ad valorem tax liability of certain banks (OR DECREASE LF RV See Note) | Dead | 04/01/2025 |
| HB229 | Exempts certain foods and beverages from local sales tax (OR DECREASE LF RV See Note) | Dead | 04/01/2025 |
| HB230 | Establishes an income tax credit for motor vehicle manufacturers and motor vehicle manufacturing suppliers (OR DECREASE GF RV See Note) | Dead | 04/01/2025 |
| HB233 | Establishes an income tax credit for certain pharmaceutical and medicine manufacturers (OR DECREASE GF RV See Note) | Dead | 04/01/2025 |
| HB235 | Increases the excise tax levied on consumable hemp products and dedicates revenues collected from the tax (OR +$5,100,000 SD RV See Note) | Dead | 04/01/2025 |
| HB236 | Establishes an individual income tax deduction for certain property insurance policy premiums (OR -$69,900,000 GF RV See Note) | Dead | 04/01/2025 |
| HB238 | Provides relative to tax benefits for adoption and for donations to foster care organizations and provides relative to tax deductions for certain education-related expenses (EN NO IMPACT GF RV See Note) | Signed/Enacted/Adopted | 04/01/2025 |
| HB269 | (Constitutional Amendment) Increases the income threshold for purposes of qualifying for the special assessment level (OR DECREASE LF RV See Note) | Dead | 04/02/2025 |
| HB271 | (Constitutional Amendment) Authorizes a parish governing authority to increase the amount of the homestead exemption (RE SEE FISC NOTE LF RV See Note) | Dead | 04/02/2025 |
| HB294 | (Constitutional Amendment) Provides relative to severance tax revenues remitted to parishes in which the associated severance occurs (EG -$65,000,000 GF RV See Note) | Dead | 04/02/2025 |
| HB300 | (Constitutional Amendment) Increases the income threshold for purposes of qualifying for the special assessment level (EN DECREASE LF RV See Note) | Signed/Enacted/Adopted | 04/02/2025 |
| HB313 | Exempts purchases made by child advocacy centers from state and local sales and use taxes (EN -$275,000 GF RV See Note) | Signed/Enacted/Adopted | 04/02/2025 |
| HB325 | Provides for the rate of tax levied on certain cigars (EN -$10,000,000 GF RV See Note) | Signed/Enacted/Adopted | 04/03/2025 |
| HB328 | Establishes a tax credit for the installation of dashboard cameras and telematics systems in certain commercial vehicles (OR DECREASE GF RV See Note) | Dead | 04/03/2025 |
| HB330 | Establishes an income tax credit for annual homeowners' insurance premiums paid in excess of a certain amount (OR -$250,000,000 GF RV See Note) | Dead | 04/03/2025 |
| HB331 | Establishes an income tax credit for certain amount of annual auto insurance premiums paid by a taxpayer (OR GF RV See Note) | Dead | 04/03/2025 |
| HB333 | Reduces the rate of individual income tax incrementally over a period of time before ultimately eliminating the tax (OR DECREASE GF RV See Note) | Dead | 04/03/2025 |
| HB334 | Repeals one percent of the state sales and use tax levy (OR DECREASE GF RV See Note) | Dead | 04/03/2025 |
| HB337 | Establishes an income tax credit for taxpayers who claim a dependent under the age of six (OR -$65,200,000 GF RV See Note) | Dead | 04/03/2025 |
| HB341 | Repeals the motion picture production tax credit and reduces the individual income tax rate (OR -$310,300,000 GF RV See Note) | Dead | 04/03/2025 |
| HB365 | Provides for an optional exemption of business inventory from ad valorem taxes and to authorize the reduction of the fair market value percentage of business inventory under certain circumstances (EN SEE FISC NOTE GF EX See Note) | Signed/Enacted/Adopted | 04/03/2025 |
| HB366 | (Constitutional Amendment) Authorizes parishes to exempt business inventory from ad valorem taxes and authorizes parishes to reduce the percentage of fair market value applicable to business inventory (EN SEE FISC NOTE GF EX See Note) | Signed/Enacted/Adopted | 04/03/2025 |
| HB374 | Includes accommodations intermediaries within the definition of a marketplace facilitator for purposes of collection and remittance of sales and use taxes on remote sales (EN +$350,000 OF EX See Note) | Signed/Enacted/Adopted | 04/03/2025 |
| HB381 | Increases the population limitation of municipalities for purposes of eligibility for a waiver of the matching funds requirement for capital outlay projects (EN DECREASE LF EX See Note) | Signed/Enacted/Adopted | 04/03/2025 |
| HB383 | Postpones the termination of a tax credit for C-corporations for local inventory taxes paid but reduces the amount of the credit for those taxpayers (EG1 -$130,000,000 SD RV See Note) | Dead | 04/03/2025 |
| HB389 | Extends the duration of the La. Youth Jobs Tax Credit program and provides relative to eligibility factors associated with the program (OR DECREASE GF RV See Note) | Dead | 04/03/2025 |
| HB390 | Levies an additional tax on cigarettes (OR +$50,000,000 GF RV See Note) | Dead | 04/03/2025 |
| HB398 | Increases the tax levied on smokeless tobacco and dedicates a portion of avails of the tax into the Youth Cessation and Prevention Fund (OR +$8,900,000 GF RV See Note) | Dead | 04/03/2025 |
| HB402 | Authorizes an income tax deduction for veterans with certain disabilities (EG -$11,300,000 GF RV See Note) | Dead | 04/03/2025 |
| HB404 | Provides relative to various tax administration functions of the Department of Revenue (EN DECREASE GF RV See Note) | Signed/Enacted/Adopted | 04/03/2025 |
| HB414 | Exempts certain overtime compensation and income earned from tips from state income taxation (OR DECREASE GF RV See Note) | Dead | 04/03/2025 |
| HB416 | Prohibits class action lawsuits from being brought against the Dept. of Revenue or the office of debt recovery within the Dept. of Revenue (EN SEE FISC NOTE GF EX See Note) | Signed/Enacted/Adopted | 04/03/2025 |
| HB444 | Creates an injection tax for carbon dioxide sequestration (OR SEE FISC NOTE SG RV) | Dead | 04/04/2025 |
| HB448 | (Constitutional Amendment) Prohibits ad valorem tax exemptions for property owned by nonprofit organizations used for commercial purposes (OR SEE FISC NOTE LF RV) | Dead | 04/04/2025 |
| HB464 | (Constitutional Amendment) Limits eligibility of solar facilities from participating in the ad valorem tax exemption program known commonly as ITEP (OR SEE FISC NOTE LF RV) | Dead | 04/04/2025 |
| HB472 | (Constitutional Amendment) Revises Article VII of the Constitution of La. (OR -$139,000,000 GF RV See Note) | Dead | 04/04/2025 |
| HB473 | (Constitutional Amendment) Provides relative to the application of state monies to the unfunded accrued liability of the Teachers' Retirement System of La. (EN DECREASE SD RV See Note) | Signed/Enacted/Adopted | 04/04/2025 |
| HB475 | Extends the sunset date of the tax credit for retaliatory taxes paid by certain domestic insurers (EN SEE FISC NOTE GF RV See Note) | Signed/Enacted/Adopted | 04/04/2025 |
| HB477 | Authorizes university laboratory schools to participate in the student tuition organization tax credit program (EN SEE FISC NOTE SG RV See Note) | Signed/Enacted/Adopted | 04/04/2025 |
| HB484 | Provides for eligibility requirements for students participating in the student tuition organization tax credit program (OR SEE FISC NOTE GF RV) | Dead | 04/04/2025 |
| HB485 | Establishes an individual income tax deduction for net capital gains (OR DECREASE GF RV See Note) | Dead | 04/04/2025 |
| HB489 | Establishes rates and brackets for purpose of calculating the tax levied on individual income (OR +$197,700,000 GF RV See Note) | Dead | 04/04/2025 |
| HB490 | Provides for the sales and use tax exemption for certain public entities (OR DECREASE GF RV See Note) | Dead | 04/04/2025 |
| HB491 | Establishes a tax credit for costs of developing carbon sequestration wells where carbon sequestration is subsequently prohibited by local ordinance (OR SEE FISC NOTE GF EX) | Dead | 04/04/2025 |
| HB493 | Provides relative to a property tax exemption for certain private aircraft (EN DECREASE LF RV See Note) | Signed/Enacted/Adopted | 04/04/2025 |
| HB495 | Limits the severance tax exemption for gas produced from certain horizontally drilled wells (EN +$8,600,000 GF RV See Note) | Signed/Enacted/Adopted | 04/04/2025 |
| HB500 | Authorizes the mediation of certain tax disputes, the issuance of policy advice, and requests for private letter rulings under certain circumstances (EN NO IMPACT GF EX See Note) | Signed/Enacted/Adopted | 04/04/2025 |
| HB517 | Establishes the Youth Cessation and Prevention Fund and dedicates a portion of the avails of the tax levied on smokeless tobacco to the fund (RE -$6,000,000 GF RV See Note) | Dead | 04/04/2025 |
| HB518 | Provides relative to rates, computation, and administration of severance tax on oil, gas, and other natural resources (EN NO IMPACT GF RV See Note) | Signed/Enacted/Adopted | 04/04/2025 |
| HB520 | Establishes a state and local sales and use tax exemption for certain antique motor vehicles and increases the fee for issuance of special license plates for those vehicles (EN DECREASE GF RV See Note) | Signed/Enacted/Adopted | 04/04/2025 |
| HB523 | Provides for the payment of vendor's compensation for the timely collection and remittance of state and local sales taxes (EG1 DECREASE LF RV See Note) | Dead | 04/04/2025 |
| HB533 | Establishes the Work-Based Learning Tax Credit for employment of apprentices, interns, and youth workers (EN -$1,136,500 GF RV See Note) | Signed/Enacted/Adopted | 04/04/2025 |
| HB534 | Exempts sales of goods through coin-operated vending machines from sales and use tax (OR DECREASE GF RV See Note) | Dead | 04/04/2025 |
| HB535 | Requires the Louisiana Legislative Auditor to evaluate state tax incentives (EN +$43,000 GF EX See Note) | Signed/Enacted/Adopted | 05/21/2025 |
| HB551 | Establishes a sales tax holiday for purchases of certain items on the first Saturday of August each year (OR DECREASE SG RV See Note) | Dead | 04/04/2025 |
| HB552 | Levies a tax on the operation of carbon capture and storage pipelines (OR SEE FISC NOTE SG EX) | Dead | 04/04/2025 |
| HB557 | Provides relative to adjudicated tax-delinquent property and the tax lien certificate process (RE NO IMPACT LF RV See Note) | Dead | 04/04/2025 |
| HB567 | Provides for the tax treatment of S corporations and revises other provisions related to corporate income tax (EN DECREASE SD EX See Note) | Signed/Enacted/Adopted | 04/04/2025 |
| HB571 | Provides for the classification of certain marine vessels for purposes of ad valorem taxes (OR NO IMPACT LF RV See Note) | Dead | 04/04/2025 |
| HB578 | Provides with respect to state and local sales and use taxes and exemptions to those taxes (EN DECREASE GF RV See Note) | Signed/Enacted/Adopted | 04/04/2025 |
| HB587 | Provides relative to gaming revenue (OR +$36,222,500 GF RV See Note) | Dead | 04/04/2025 |
| HB591 | Provides for an alternative to minimum bids when selling adjudicated property and requires costs associated with the termination of a lien certificate to apply to adjudicated property (RE NO IMPACT LF RV See Note) | Dead | 04/04/2025 |
| HB594 | Establishes a flat rate of insurance premium tax and provides relative to certain insurance premium tax credits and exemptions (RR SEE FISC NOTE GF RV) | Dead | 04/24/2025 |
| HB598 | Authorizes income tax credits for businesses within certain manufacturing industries (OR DECREASE GF RV See Note) | Dead | 04/04/2025 |
| HB600 | Reduces the rate of severance tax on oil produced from newly completed wells and provides relative to special rates on oil produced from certain limited-production wells (EN DECREASE GF RV See Note) | Signed/Enacted/Adopted | 04/04/2025 |
| HB606 | Exempts prescription drugs and insulin from local sales and use taxes (EG DECREASE LF RV See Note) | Dead | 04/04/2025 |
| HB626 | Extends the state and local sales and use tax exemption for ships and ships' supplies to certain digital products (OR DECREASE GF RV See Note) | Dead | 04/04/2025 |
| HB636 | Levies an excise tax on cannabis and provides for the use of monies derived from the tax (OR INCREASE GF EX See Note) | Dead | 04/04/2025 |
| HB642 | Repeals the earned income tax credit (OR +$64,600,000 GF RV See Note) | Dead | 04/23/2025 |
| HB645 | Reduces the rate of the tax levied on the net income of individuals and increases the amount of the standard deduction for all filers (OR DECREASE GF RV See Note) | Dead | 04/23/2025 |
| HB646 | Imposes an excise tax on proceeds from geologic storage of carbon dioxide (OR INCREASE GF RV See Note) | Dead | 04/23/2025 |
| HB653 | Transfers the sound recording investor tax credit program from La. Economic Development to the Dept. of Culture, Recreation and Tourism and extends the duration of the program (EN DECREASE GF RV See Note) | Vetoed | 04/24/2025 |
| HB654 | Requires sales and use tax exemptions, exclusions, credits, or rebates to apply to both the state and local sales tax bases (EN SEE FISC NOTE GF RV See Note) | Signed/Enacted/Adopted | 04/24/2025 |
| HB656 | Repeals the reduction in the state sales and use tax rate and dedicates a portion of the avails of the state sales tax to fund teacher pay raises (EG -$276,800,000 GF RV See Note) | Dead | 04/24/2025 |
| HB659 | Establishes a definition for purposes of a prohibition on ad valorem tax exemptions for certain property owned by nonprofit organizations (OR SEE FISC NOTE LF RV See Note) | Dead | 04/24/2025 |
| HB663 | Provides for the disposition of certain state sales and use tax collections for the purpose of fortifying residential roofs in the coastal zone (EG SEE FISC NOTE SD RV See Note) | Dead | 04/24/2025 |
| HB665 | Provides relative to the Angel Investor Tax Credit Program (EN -$1,000,000 GF RV See Note) | Signed/Enacted/Adopted | 04/24/2025 |
| HB666 | Reduces individual and corporate income tax rates and imposes sales and use tax on certain services | Dead | 04/24/2025 |
| HB667 | Reduces the rate of the individual income tax and authorizes an income tax deduction for taxpayers sixty-five years of age and older (RE -$377,900,000 GF RV See Note) | Dead | 04/24/2025 |
| HB668 | Continues a portion of the excise tax levied on cigarettes in statute and authorizes a reduced excise tax rate on certain tobacco products (OR DECREASE GF RV See Note) | Dead | 04/24/2025 |
| HB669 | Continues a portion of the excise tax levied on cigarettes in statute (EN SEE FISC NOTE GF RV See Note) | Signed/Enacted/Adopted | 04/24/2025 |
| HB671 | Establishes a tax credit for donations made to certain organizations serving victims of human trafficking (OR DECREASE GF RV See Note) | Dead | 04/24/2025 |
| HB672 | Authorizes the issuance of catastrophe bonds for the Catastrophe Reinsurance Program (OR SEE FISC NOTE SG EX) | Dead | 04/24/2025 |
| SB27 | Provides relative to the tax credit for donations to school tuition organizations. (gov sig) (EN SEE FISC NOTE See Note) | Signed/Enacted/Adopted | 05/29/2025 |
| SB28 | Establishes an income tax credit for taxpayers who pay to have a fortified roof installed on their property. (gov sig) (EN DECREASE GF RV See Note) | Signed/Enacted/Adopted | 05/14/2025 |
| SB44 | Provides relative to the transfer and refundability of certain income tax credits. (gov sig) (RE INCREASE GF RV See Note) | Dead | 05/14/2025 |
| SB50 | Provides relative to the Central Louisiana Regional Port. (8/1/25) (EN SEE FISC NOTE LF EX See Note) | Signed/Enacted/Adopted | 04/24/2025 |
| SB52 | Provide an individual income tax exemption for grants from the Louisiana Fortify Homes Program. (gov sig) (EN -$828,000 GF RV See Note) | Signed/Enacted/Adopted | 05/06/2025 |
| SB55 | Provides relative to the assessment, payment, and allocation of ad valorem taxes. (1/1/26) (EN SEE FISC NOTE LF RV) | Signed/Enacted/Adopted | 05/06/2025 |
| SB65 | Provides for the treatment of certain pass through entities under the inventory tax credit. (gov sig) (EN INCREASE SD RV See Note) | Signed/Enacted/Adopted | 05/12/2025 |
| SB69 | Provides for hunting and fishing licenses. (8/1/25) (EN -$1,302,912 SD RV See Note) | Signed/Enacted/Adopted | 05/21/2025 |
| SB72 | Provides relative to the issuance of bonds for financing certain capital improvement projects within the Louisiana Community and Technical College System. (2/3-CA7s6(A))(7/1/25) (EN SEE FISC NOTE SD EX See Note) | Signed/Enacted/Adopted | 04/24/2025 |
| SB82 | Provides with respect to ad valorem taxes on shares of bank stock. (1/1/26) (EN DECREASE LF RV See Note) | Signed/Enacted/Adopted | 05/06/2025 |
| SB96 | Establishes Medicaid reimbursement rates for certain behavioral health services. (7/1/25) (EN +$1,830,352 GF EX See Note) | Signed/Enacted/Adopted | 06/08/2025 |
| SB112 | Authorizes a deduction as compensation for certain dealers and remote sellers that collect and remit sales and use taxes. (7/1/25) (EN DECREASE LF RV See Note) | Signed/Enacted/Adopted | 05/14/2025 |
| SB118 | Excludes certain amounts deposited into ABLE accounts for qualified expenses of persons with disabilities from state income tax. (8/1/25) (EN DECREASE GF RV See Note) | Signed/Enacted/Adopted | 04/23/2025 |
| SB123 | Authorizes an income tax credit for donations to certain public schools. (1/1/26) (EN -$1,000,000 GF RV See Note) | Signed/Enacted/Adopted | 05/14/2025 |
| SB144 | Provides relative to the issuance of bonds by the Vidalia Port Commission. (gov sig) (EN SEE FISC NOTE LF EX See Note) | Signed/Enacted/Adopted | 04/23/2025 |
| SB146 | Provides relative to the issuance of bonds by the Lake Providence Port Commission and the powers of the commission. (gov sig) (EN SEE FISC NOTE LF EX See Note) | Signed/Enacted/Adopted | 04/23/2025 |
| SB147 | Provides relative to the issuance of bonds by the Tensas Parish Port, Harbor and Terminal District. (gov sig) (EN SEE FISC NOTE LF EX See Note) | Signed/Enacted/Adopted | 04/24/2025 |
| SB159 | Extends the sunset date of the digital nomad income tax exemption. (8/1/25) (EG1 DECREASE GF RV See Note) | Dead | 05/14/2025 |
| SB162 | Provides relative to the collection and administration of sales and use taxes. (gov sig) (EN SEE FISC NOTE SD EX See Note) | Signed/Enacted/Adopted | 05/13/2025 |
| SB179 | Provides relative to the allocation of ad valorem tax assessed values of certain property. (gov sig) (EN SEE FISC NOTE LF RV) | Signed/Enacted/Adopted | 05/08/2025 |
| SB186 | Provides relative to the New Markets tax credit. (gov sig) (EN -$22,500,000 GF RV See Note) | Signed/Enacted/Adopted | 05/15/2025 |
| SB232 | Provides relative to the motion picture production tax credit. (7/1/25) (EN SEE FISC NOTE GF RV See Note) | Signed/Enacted/Adopted | 05/05/2025 |
| SB233 | Provides for changes to the School Readiness Tax Credit. (1/1/26) (EN DECREASE GF RV See Note) | Signed/Enacted/Adopted | 05/07/2025 |
| SB235 | Establishes an individual income tax credit for payments made toward a homeowner's insurance policy premium. (1/1/26) (RE -$10,000,000 GF RV See Note) | Dead | 05/15/2025 |
| SB243 | Provides relative to the sales and use tax exemption for the sale of certain prescription drugs. (gov sig) (EN SEE FISC NOTE LF RV See Note) | Signed/Enacted/Adopted | 05/13/2025 |