HB 415 Louisiana House · 2025 Regular Session

GAMING: Authorizes enhanced promotional play allowances for gaming operators that make certain capital investments (EG -$50,600,000 GF RV See Note)

HB 415 authorizes Louisiana gaming operators to receive an additional deduction on promotional play wagers. This expanded deduction, known as a promotional play credit, is granted to operators who make qualifying capital investments, such as expenditures on land, buildings, equipment, or facility improvements. The credit amount is linked to the total capital outlay and can be claimed annually for up to ten years, with yearly limits based on a percentage of the outlay or the operator's gross gaming revenue. Additionally, the bill directs the Louisiana Economic Development department to create a strategic plan by 2027, recommending gaming tax and incentive policies to promote economic development.

Issues: ✗ Budget & Taxes

Bill status in committee 1 of 4 stages cleared

Introduction

Apr 2025

Committee Review

Floor Vote

Governor

Introduced Apr 3, 2025 Last action May 22, 2025

Maddy AI version diff · 1 comparison

What changed between versions

HB415 Original → HB415 Engrossed · 3 edits

MINOR

The bill was renumbered and reorganized from an 'Original' draft to an 'Engrossed' version, incorporating editorial changes to the text and adding a formal digest section. The substantive policy content regarding promotional play credits and capital outlay definitions remains consistent between the two versions, with no new funding amounts, dates, or eligibility criteria introduced in this specific diff.

Scope change

The bill's scope and applicability remain unchanged; the diff reflects formatting updates and the addition of a legislative digest rather than new policy provisions.

TECHNICAL

Added a formal 'DIGEST' section at the end of the document, which summarizes the bill's purpose but does not constitute law.

Reorganized the text structure, moving definitions and section headers to align with standard legislative formatting conventions.

Removed redundant header information and draft-specific markers present in the original version.

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

May 22, 2025

Committee

Read by title, ordered engrossed, recommitted to the Committee on Appropriations.

lower

May 21, 2025

Lower · Passed

Reported favorably (10-0).

lower

Apr 14, 2025

Committee

Read by title, under the rules, referred to the Committee on Administration of Criminal Justice.

lower

Apr 3, 2025

Committee

Under the rules, provisionally referred to the Committee on Administration of Criminal Justice.

lower

1 primary · 0 co-sponsors