TAX CREDITS: Modifies the definition of "eligible transaction" for purposes of the firearm safety device purchase tax credit (EN DECREASE GF RV See Note)
HB 211 modifies Louisiana's tax credit for firearm safety device purchases by clarifying that an "eligible transaction" must involve buying these devices (like gun locks) from a federally licensed dealer who collects sales tax. It explicitly excludes purchases of firearms themselves from qualifying for the credit. The bill applies to tax years starting January 1, 2025, and defines eligibility based on the dealer's licensing and tax collection requirements. This change affects Louisiana taxpayers seeking the credit for safety device purchases, not firearm buyers.
Bill status
signed
all 5 stages cleared
Introduction
Apr 2025
Committee Review
May 2025
House Passage
May 2025
Senate Passage
Jun 2025
Signed into Law
Jun 2025
Introduced Apr 1, 2025
Signed Jun 8, 2025
Maddy AI version diff · 3 comparisons
What changed between versions
HB211 Original
→
HB211 Act
·
4 edits
MODERATE
HB 211 was enrolled into law as Act No. 160, adding several new co-sponsors to the original bill and including standard legislative sections regarding the effective date and gubernatorial approval process. The substantive policy content regarding firearm safety device tax credits remains unchanged, as the digest confirms the core definition of an 'eligible transaction' was not altered in the final enrolled version.
Scope change
The bill's scope regarding the tax credit eligibility criteria remains unchanged; the enrolled version includes additional procedural sections for enactment that were present in the original draft.
TECHNICAL
Added co-sponsors (Senators Cathey, Hensgens, Jenkins, Mizell, Myers, and Wheat) to the list of bill sponsors.
Added Section 2, specifying that the Act applies to taxable periods beginning on or after January 1, 2025.
Added Section 3, detailing the effective date upon gubernatorial signature or expiration of the signing period.
Changed the document header from 'HLS 25RS-491 ORIGINAL' to 'HB NO. 211 ENROLLED' and updated the Act number to 160.
Floor votes · Senate Jun 3, 2025 · House May 8, 2025
How they voted
36–0
Passed · 1 other
Total votes 37
Jun 3, 2025
D
Democratic11
100% Yea
R
Republican26
96% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
22
Key actions
4
Committee
5
Jun 3, 2025
Upper · Passed
Read by title, passed by a vote of 38 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.
upper
May 20, 2025
Committee
Read by title and referred to the Legislative Bureau.
upper
May 19, 2025
Upper · Passed
Reported favorably.
upper
May 8, 2025
Lower · Passed
Read third time by title, roll called on final passage, yeas 93, nays 0. Finally passed, title adopted, ordered to the Senate.
lower
May 5, 2025
Lower · Passed
Reported favorably (11-0).
lower
Apr 14, 2025
Committee
Read by title, under the rules, referred to the Committee on Ways and Means.
lower
Apr 1, 2025
Committee
Under the rules, provisionally referred to the Committee on Ways and Means.
lower
1 primary · 6 co-sponsors
Sponsors
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