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HB 654 Louisiana House · 2025 Regular Session

TAX/SALES & USE: 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)

HB 654 ensures that sales and use tax exemptions, exclusions, credits, or rebates apply to both the state and local sales tax bases. This means businesses or consumers qualifying for these tax benefits will receive the full exemption or credit on both state and local sales taxes, rather than just the state portion. The bill clarifies existing language by removing redundant terms like "refund" to prevent confusion about coverage. It directly affects taxpayers and businesses that rely on these tax provisions, particularly for purchases subject to both state and local sales taxes. The bill is currently pending floor debate in the legislature.
Issues: ✓ Budget & TaxesSupports Budget & TaxesClarifies tax exemptions apply to both state/local taxes, providing broader tax relief for businesses/consumers by eliminating partial coverage.92% confidence
Bill status signed all 5 stages cleared
Introduction
Apr 2025
Committee Review
Jun 2025
House Passage
May 2025
Senate Passage
Jun 2025
Signed into Law
Jun 2025
Introduced Apr 23, 2025 Signed Jun 8, 2025
Maddy AI version diff · 3 comparisons

What changed between versions

HB654 Original → HB654 Act · 3 edits
MINOR
The bill was finalized into an Act (Act No. 215) and moved from a draft status to an enrolled, signed version. The core policy requirement remains unchanged: starting January 1, 2026, any new sales and use tax exemptions, exclusions, credits, or rebates must apply to all taxing authorities, not just the state. The text was cleaned up by removing 'refunds' from the specific list of items requiring universal application and updating the header to reflect its official enactment.
Scope change
The bill's scope remains the same; it mandates that future tax breaks apply universally to all local and state taxing jurisdictions.
TECHNICAL

Removed the word 'refunds' from the list of tax incentives that must apply to all taxing authorities, narrowing the specific items covered by the universal application rule.

Updated the document header and footer to reflect that the bill is now an enrolled Act (Act No. 215) rather than an original draft, indicating it has been signed by the Governor and both legislative chambers.

Deleted the original digest and legislative services notes, replacing them with the official signatures of the Speaker of the House, President of the Senate, and the Governor.

Floor votes · Senate Jun 3, 2025 · House May 12, 2025

How they voted

35–0
Passed · 2 other
Total votes 37
Jun 3, 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
3
Jun 3, 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 1, 2025
Upper · Passed
Reported favorably. Rules suspended. Read by title and referred to the Legislative Bureau.
upper
May 12, 2025
Lower · Passed
Read third time by title, roll called on final passage, yeas 96, nays 0. Finally passed, title adopted, ordered to the Senate.
lower
May 6, 2025
Lower · Passed
Reported with amendments (12-0).
lower
Apr 24, 2025
Committee
Read by title, under the rules, referred to the Committee on Ways and Means.
lower
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Beau Beaullieu
Beau Beaullieu
RRepublican
LA
48