HB 313 Louisiana House · 2025 Regular Session

TAX/SALES-USE-EXEMPT: Exempts purchases made by child advocacy centers from state and local sales and use taxes (EN -$275,000 GF RV See Note)

HB 313 exempts purchases made by qualifying nonprofit child advocacy centers in Louisiana from state and local sales and use taxes. It specifically covers the Louisiana Alliance of Children's Advocacy Centers and other centers meeting requirements under the Louisiana Children's Code, including having a child advocacy board of directors. To qualify, these centers must apply annually for an exemption certificate through the Department of Revenue, which will establish rules for this process. The bill is estimated to reduce state general fund revenue by $275,000 annually and takes effect July 1, 2025.
Bill status signed all 5 stages cleared
Introduction
Apr 2025
Committee Review
Jun 2025
House Passage
Jun 2025
Senate Passage
Jun 2025
Signed into Law
Jul 2025
Introduced Apr 2, 2025 Signed Jul 1, 2025
Maddy AI version diff · 3 comparisons

What changed between versions

HB313 Original HB313 Act 494 · 3 edits
MINOR
The bill was converted from its original draft into an enrolled act, meaning it has been signed into law. The substantive policy content regarding tax exemptions for child advocacy centers remains unchanged, but the document now includes official signatures from the Speaker of the House, President of the Senate, and the Governor.
Scope change
The bill's scope and applicability remain unchanged; it continues to exempt purchases by child advocacy centers from sales and use taxes.
TECHNICAL

Removed the Legislative Services digest, which provided a summary and legal analysis but is not part of the official law.

Added official signatures and titles for the Speaker of the House, President of the Senate, and Governor, indicating the bill has been approved and enacted.

Updated the document header to reflect the change from 'HLS 25RS-746 Original' to 'Enrolled Act No. 494'.

Floor votes · Senate Jun 9, 2025 · House Jun 4, 2025

How they voted

350
Passed · 2 other
Total votes 37
Jun 9, 2025
D Democratic11
11 Yea
100% Yea
R Republican26
24 Yea 2
92% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
17
Key actions
4
Committee
4
Jun 9, 2025
Upper · Passed
Rules suspended. Read by title, passed by a vote of 37 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.
upper
Jun 8, 2025
Upper · Passed
Reported favorably. Rules suspended. Read by title and referred to the Legislative Bureau.
upper
Jun 4, 2025
Lower · Passed
Read third time by title, roll called on final passage, yeas 81, nays 13. Finally passed, title adopted, ordered to the Senate.
lower
Jun 2, 2025
Lower · Passed
Reported favorably (16-0).
lower
Apr 14, 2025
Committee
Read by title, under the rules, referred to the Committee on Ways and Means.
lower
Apr 2, 2025
Committee
Under the rules, provisionally referred to the Committee on Ways and Means.
lower
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Rodney Lyons
Rodney Lyons
DDemocratic
LA
87