GAMING: Provides for the allowable amount of promotional play offered by certain gaming operators and for deductions regarding promotional play (EG1 -$974,000 GF RV See Note)
HB 542 modifies how Louisiana casino operators calculate taxable revenue by adding a specific $5 million annual deduction for "promotional play wagers" (free or discounted gaming offers to customers). This directly affects licensed casino operators, allowing them to reduce their taxable "net gaming proceeds," "gross revenue," and "net slot machine proceeds" by this deduction amount. The bill also permits operators to transfer unused portions of this deduction to other licensed operators, provided they report the assignment to the Louisiana Gaming Control Board. This change simplifies tax calculations for promotional activities without altering overall tax rates.
Bill status
passed
3 of 5 stages cleared
Introduction
Apr 2025
Committee Review
Jun 2025
House Passage
May 2025
Senate Passage
Governor
Introduced Apr 4, 2025
Last action Jun 9, 2025
Maddy AI version diff · 1 comparison
What changed between versions
HB542 Original
→
HB542 Engrossed
·
3 edits
·
Jun 8, 2025
MINOR
This bill expands the scope of promotional play tax deductions to include 'net slot machine proceeds' in addition to 'gross revenue' and 'net gaming proceeds.' It also updates the schedule for increasing the percentage cap on these deductions, raising the rate from 4% to 7% to 10% over three years starting in 2026.
Scope change
The bill adds 'net slot machine proceeds' to the list of financial metrics eligible for promotional play deductions, broadening the categories of gaming revenue subject to these rules.
SCOPE
Added 'net slot machine proceeds' as a category eligible for promotional play deductions, whereas previously only 'gross revenue' and 'net gaming proceeds' were included.
TIMELINE
Modified the percentage cap schedule for promotional play deductions, increasing the rates from 4% in 2026 to 7% in 2027, and finally to 10% in 2028.
DEFINITION
Added a new definition for 'Net slot machine proceeds' to clarify how promotional play wagers are calculated specifically for slot machine operations.
Floor votes · House May 28, 2025
How they voted
61–34
Passed · 7 other
Total votes 102
May 28, 2025
D
Democratic31
90% Yea
R
Republican71
47% Nay
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
21
Key actions
5
Committee
8
Jun 8, 2025
Committee
Read by title and referred to the Legislative Bureau.
upper
Jun 8, 2025
Upper · Passed
Rules suspended. Recalled from Committee.
upper
Jun 3, 2025
Committee
Read by title. Recommitted to the Committee on Finance.
upper
Jun 3, 2025
Upper · Passed
Senate Committee amendments read and adopted.
upper
Jun 3, 2025
Upper · Passed
Rules suspended. Reported with amendments.
upper
May 28, 2025
Lower · Passed
Read third time by title, roll called on final passage, yeas 62, nays 36. Finally passed, title adopted, ordered to the Senate.
lower
May 21, 2025
Lower · Passed
Reported with amendments (10-0).
lower
Apr 14, 2025
Committee
Read by title, under the rules, referred to the Committee on Administration of Criminal Justice.
lower
Apr 4, 2025
Committee
Under the rules, provisionally referred to the Committee on Administration of Criminal Justice.
lower
1 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Steven Jackson
DDemocratic
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