HR 118: TAX/INCOME-CREDIT: Creates a legislative select committee to study the potential establishment of a state income tax credit for certain water utility customers (EN INCREASE GF EX See Note) - Louisiana

HR118 Enrolled → HR118 Original · 4 edits

MODERATE

The enrolled version of HR 118 differs from the original in several ways: it adds Representative Jackson as a co-sponsor, changes the body from a 'subcommittee' to a 'select committee,' gives the committee a formal name ('Select House Committee on Water Utility Tax Credits'), and adds a provision requiring the speaker to designate staff to assist the committee. These changes elevate the committee's status from a subunit of existing committees to a standalone select committee with its own name and dedicated staff.

SCOPE

The body created by the resolution was changed from a 'subcommittee' (implying it operates under an existing committee) to a 'select committee' (a standalone committee created by resolution). This gives the body greater independence and authority.

Representative Jackson was added as a co-sponsor alongside Representative Wright in the enrolled version. The original lists only Representative Wright as the sponsor.

REQUIREMENT

A formal name was added for the committee: 'Select House Committee on Water Utility Tax Credits.' The original version did not assign a specific name.

FISCAL

A provision was added requiring the speaker of the House to designate staff to assist the committee in its work. This ensures the committee has dedicated personnel support, which is a resource commitment not present in the original.

HR118 Reengrossed → HR118 Enrolled · 2 edits · May 27, 2026

MINOR

The bill was finalized for signature (Enrolled) by removing the digest and amendment history from the Reengrossed version. The core policy content, including the creation of a select committee to study a potential water utility tax credit and the requirement to report findings by a specific date, remains unchanged.

Scope change

null

TECHNICAL

Removed the 'Digest' section and 'Summary of Amendments Adopted by House' which provided legislative history and explanations of changes made during the committee process.

Removed the 'Reengrossed' header and page numbering indicating this was a draft version, replacing them with the official 'Enrolled' status.

HR118 Engrossed → HR118 Reengrossed · 3 edits · May 26, 2026

MINOR

The bill was reengrossed to upgrade the proposed group from a 'subcommittee' to a 'select committee' of the House of Representatives, giving it broader standing. The committee's name was changed to 'Select House Committee on Water Utility Tax Credits,' and the Speaker of the House was granted new authority to designate staff to assist the committee in its work.

Scope change

The scope of the legislative body was expanded from a subcommittee (typically a smaller group within a standing committee) to a select committee (a special committee with broader authority), and the committee was given a specific official name.

SCOPE

Changed the legislative body from a 'subcommittee' to a 'select committee' of the House of Representatives.

REQUIREMENT

Added a provision requiring the Speaker of the House to designate staff to assist the committee in its work.

DEFINITION

Assigned the specific official name 'Select House Committee on Water Utility Tax Credits' to the committee.

HR118 Original → HR118 Engrossed · 3 edits · May 26, 2026

MINOR

The bill was amended to add Representative Jackson as a co-sponsor and to clarify the purpose of the new subcommittee by explicitly stating it will study a tax credit for residential water customers paying excessive rates. These changes broaden the bill's sponsorship and refine the legislative intent to ensure the study focuses specifically on residential water services.

Scope change

The scope of the bill's sponsorship was expanded to include two representatives instead of one, and the scope of the study was clarified to specify 'residential water service'.

ELIGIBILITY

The bill text now explicitly specifies that the tax credit study applies to 'residential water service', clarifying the target audience for the potential credit.

REQUIREMENT

Representative Jackson was added as a co-sponsor alongside Representative Wright.

TECHNICAL

Minor formatting adjustments were made to the header and page numbering to reflect the engrossed status of the document.

TAX/INCOME-CREDIT: Creates a legislative select committee to study the potential establishment of a state income tax credit for certain water utility customers (EN INCREASE GF EX See Note)

What changed between versions

How they voted

Actions timeline

Sponsors