Committee
Louisiana Senate Revenue and Fiscal Affairs Committee
Links
committee members
Interim Member
Robert Allain (R)
Adam Bass (R)
Joe Bouie (D)
Interim Member
Gary Carter (D)
Interim Member
Stewart Cathey (R)
Patrick Connick (R)
Chair
Franklin Foil (R)
Vice Chair
Samuel Jenkins (D)
Eddie Lambert (R)
Jay Luneau (D)
Beth Mizell (R)
Jay Morris (R)
Mike Reese (R)
William Wheat (R)
Ex-Officio
Glen Womack (R)
| Bill | Bill Name | Progress | Referral Date |
|---|---|---|---|
| HB2 | Provides for the comprehensive Capital Outlay budget | Signed/Enacted/Adopted | 05/20/2025 |
| HB3 | Provides for the Omnibus Bond Act | Signed/Enacted/Adopted | 05/20/2025 |
| 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 | 04/29/2025 |
| 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 | 05/19/2025 |
| HB163 | Provides relative to victims of certain sex-related crimes (EN INCREASE SD RV See Note) | Signed/Enacted/Adopted | 05/29/2025 |
| 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 | 05/27/2025 |
| 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 | 05/20/2025 |
| 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 | 05/12/2025 |
| 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 | 05/13/2025 |
| 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 | 05/13/2025 |
| 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 | 06/01/2025 |
| 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 | 06/04/2025 |
| HB325 | Provides for the rate of tax levied on certain cigars (EN -$10,000,000 GF RV See Note) | Signed/Enacted/Adopted | 05/29/2025 |
| HB326 | Provides relative to the Louisiana Cosmetology Act (EN INCREASE SG RV See Note) | Signed/Enacted/Adopted | 05/27/2025 |
| 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 | 05/07/2025 |
| 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 | 05/08/2025 |
| 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 | 04/30/2025 |
| 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 | 04/30/2025 |
| 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 | 05/20/2025 |
| HB402 | Authorizes an income tax deduction for veterans with certain disabilities (EG -$11,300,000 GF RV See Note) | Dead | 05/20/2025 |
| HB404 | Provides relative to various tax administration functions of the Department of Revenue (EN DECREASE GF RV See Note) | Signed/Enacted/Adopted | 05/06/2025 |
| 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 | 04/29/2025 |
| HB441 | Provides for fees collected by the commissioner of insurance (EN +$5,311,560 SG RV See Note) | Signed/Enacted/Adopted | 05/19/2025 |
| 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 | 05/12/2025 |
| 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 | 05/12/2025 |
| HB493 | Provides relative to a property tax exemption for certain private aircraft (EN DECREASE LF RV See Note) | Signed/Enacted/Adopted | 05/20/2025 |
| 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 | 05/12/2025 |
| 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 | 05/21/2025 |
| 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 | 05/20/2025 |
| 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 | 05/12/2025 |
| 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 | 05/20/2025 |
| 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 | 04/30/2025 |
| 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 | 05/27/2025 |
| HB557 | Provides relative to adjudicated tax-delinquent property and the tax lien certificate process (RE NO IMPACT LF RV See Note) | Dead | 04/29/2025 |
| 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 | 04/30/2025 |
| 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 | 05/12/2025 |
| HB580 | Increase the penalties for operating a vehicle with fictitious plates and provides for specifications for temporary registration plates issued by dealers and the display of temporary registrations plates issued by dealers (EN INCREASE SG RV See Note) | Signed/Enacted/Adopted | 06/01/2025 |
| 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 | 04/29/2025 |
| 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 | 05/28/2025 |
| 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 | 05/12/2025 |
| HB639 | Provides relative to taxation of online sports wagering and video poker and dedicates certain gaming revenues (EN +$34,700,000 SD RV See Note) | Signed/Enacted/Adopted | 05/27/2025 |
| 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 | 05/20/2025 |
| 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 | 05/13/2025 |
| HB665 | Provides relative to the Angel Investor Tax Credit Program (EN -$1,000,000 GF RV See Note) | Signed/Enacted/Adopted | 05/13/2025 |
| 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 | 05/12/2025 |
| HB669 | Continues a portion of the excise tax levied on cigarettes in statute (EN SEE FISC NOTE GF RV See Note) | Signed/Enacted/Adopted | 05/14/2025 |
| HB679 | Reduces the fee applicable to updating a driver's license to comply with REAL ID standards to a handling fee (EN DECREASE SG RV See Note) | Signed/Enacted/Adopted | 06/01/2025 |
| SB12 | Excludes certain amounts deposited into ABLE accounts for qualified expenses of persons with disabilities from state income tax. (8/1/25) (OR DECREASE GF RV See Note) | Dead | 03/17/2025 |
| SB13 | Increases the individual income tax exemption for deposits into the START K12 Program accounts. (8/1/25) (OR DECREASE GF RV See Note) | Dead | 03/17/2025 |
| SB27 | Provides relative to the tax credit for donations to school tuition organizations. (gov sig) (EN SEE FISC NOTE See Note) | Signed/Enacted/Adopted | 03/28/2025 |
| 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 | 03/28/2025 |
| SB33 | Authorizes an income tax credit for eligible state employees that identify cost savings in state agencies. (gov sig) (EG SEE FISC NOTE GF EX See Note) | Dead | 03/31/2025 |
| SB44 | Provides relative to the transfer and refundability of certain income tax credits. (gov sig) (RE INCREASE GF RV See Note) | Dead | 03/31/2025 |
| SB45 | Exempts purchases of motor vehicles by certain veterans and their spouses from sales and use taxes and the vehicle registration and license tax. (7/1/25) (RE DECREASE GF RV See Note) | Dead | 03/31/2025 |
| 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 | 04/01/2025 |
| 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 | 04/01/2025 |
| SB56 | Constitutional amendment to authorize the local governing authority of a parish to provide an increase to the homestead exemption. (2/3-CA13s1(A)) (OR SEE FISC NOTE LF RV) | Dead | 04/02/2025 |
| SB57 | Constitutional Amendment to remove the income limitation for persons age sixty-five or older that qualify for the special assessment level for residential property receiving the homestead exemption. (2/3-CA13s1(A)) (1/1/27) (EG DECREASE LF RV See Note) | Dead | 04/02/2025 |
| 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 | 04/02/2025 |
| SB69 | Provides for hunting and fishing licenses. (8/1/25) (EN -$1,302,912 SD RV See Note) | Signed/Enacted/Adopted | 04/28/2025 |
| 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 | 04/02/2025 |
| 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 | 04/02/2025 |
| SB83 | Provides for a state and local sales and use tax exemption for Miles Perret Cancer Services. (7/1/25) (OR DECREASE GF RV See Note) | Dead | 04/02/2025 |
| 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 | 04/03/2025 |
| SB115 | Constitutional amendment to extend eligibility for the special assessment level for residential property receiving the homestead exemption to certain persons. (2/3 - CA13s1(A)) (1/1/27) (EG DECREASE LF RV See Note) | Dead | 04/03/2025 |
| 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 | 04/03/2025 |
| 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 | 04/03/2025 |
| 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 | 04/04/2025 |
| 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 | 04/04/2025 |
| 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 | 04/04/2025 |
| SB149 | Repeals the earned income tax credit. (1/1/26) (OR +$64,600,000 GF RV See Note) | Dead | 04/04/2025 |
| SB158 | Dedicates certain revenue for juvenile rehabilitation programs and establishes the Communities Aligned to Help Educate Youth Fund. (7/1/25) (OR SEE FISC NOTE LF RV) | Dead | 04/04/2025 |
| SB159 | Extends the sunset date of the digital nomad income tax exemption. (8/1/25) (EG1 DECREASE GF RV See Note) | Dead | 04/04/2025 |
| 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 | 04/04/2025 |
| SB169 | Provides relative to the tax credits for local inventory taxes paid. (gov sig) (OR DECREASE GF RV See Note) | Dead | 04/04/2025 |
| SB171 | Provides a state sales and use tax exemption for certain beverages sold in bottles, jugs, or containers. (gov sig) (OR -$17,000,000 GF RV See Note) | Dead | 04/04/2025 |
| 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 | 04/04/2025 |
| SB186 | Provides relative to the New Markets tax credit. (gov sig) (EN -$22,500,000 GF RV See Note) | Signed/Enacted/Adopted | 04/04/2025 |
| SB232 | Provides relative to the motion picture production tax credit. (7/1/25) (EN SEE FISC NOTE GF RV See Note) | Signed/Enacted/Adopted | 04/15/2025 |
| SB233 | Provides for changes to the School Readiness Tax Credit. (1/1/26) (EN DECREASE GF RV See Note) | Signed/Enacted/Adopted | 04/16/2025 |
| 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 | 04/22/2025 |
| SB240 | Provides for an additional standard deduction for taxpayers sixty-five years of age and older. (1/1/26) (OR -$72,500,000 GF RV See Note) | Dead | 04/28/2025 |
| SB241 | Provides for a sales and use tax exemption for the cost of repairs and parts for certain rented or leased motor vehicles. (7/1/25) (EG1 DECREASE GF RV See Note) | Dead | 04/28/2025 |
| 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 | 04/28/2025 |