SB 485 Louisiana Senate · 2026 Regular Session

TAX/LOCAL: Provides for the levy of premium tax in the city of St. George. (7/1/26)

This bill amends Louisiana state laws to allow the city of St. George to levy a premium tax on insurance and to charge new developments for their share of public infrastructure costs. The legislation authorizes the city to collect these funds to help cover essential government expenses and expand roads, drainage, water, and wastewater systems needed due to new construction. To ensure fairness, the law requires the city to prepare detailed plans and hold public hearings before implementing any charges on new projects. These changes specifically apply to municipalities incorporated after 2010 that are located within large parishes, aiming to provide a predictable way for local governments to fund infrastructure growth.

Bill status signed all 5 stages cleared

Introduction

Mar 2026

Committee Review

May 2026

Senate Passage

May 2026

House Passage

May 2026

Signed into Law

Jun 2026

Introduced Mar 31, 2026 Signed Jun 9, 2026

Maddy AI version diff · 4 comparisons

What changed between versions

SB485 Original → SB485 Act 904 · 4 edits

MODERATE

This bill updates the legal framework for St. George's transition from a parish tax to a city insurance premium tax. It clarifies that the parish can continue collecting the tax only until the city officially takes over, ensuring no duplicate taxes are charged to insurers. The bill also formally defines 'insurance premium tax' and sets a specific start date of January 1, 2027, for the city's exclusive authority.

Scope change

The bill shifts the scope of tax collection authority from the parish to the city of St. George upon incorporation, while explicitly preventing the city of Baton Rouge and East Baton Rouge Parish from collecting the tax within St. George's limits.

DEFINITION

Added a specific definition for 'insurance premium tax' to clarify it is a license tax on insurers based on premiums written within the city.

TIMELINE

Established a clear transition date of January 1, 2027, when the city begins exclusively exercising authority to levy and collect the tax.

REQUIREMENT

Explicitly prohibited the city of Baton Rouge and East Baton Rouge Parish from levying, collecting, or administering the insurance premium tax within St. George's corporate limits to prevent duplicative taxation.

FISCAL

Revised the conditions under which the parish may continue collecting the tax, limiting it strictly to the period before the city assumes full authority.

Floor votes · Senate May 13, 2026 · House May 27, 2026

How they voted

37–0

Passed · 3 other

Total votes 40

May 13, 2026

D Democratic12

10 Yea 2

83% Yea

R Republican28

27 Yea 1

96% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

May 29, 2026

Upper · Passed

Amendments proposed by the House read and concurred in by a vote of 36 yeas and 0 nays.

upper

May 27, 2026

Lower · Passed

Read third time by title, amended, roll called on final passage, yeas 93, nays 0. Finally passed, ordered to the Senate.

lower

May 25, 2026

Introduced

Reported without Legislative Bureau amendments.

lower

May 20, 2026

Lower · Passed

Reported favorably (10-0). Referred to the Legislative Bureau.

lower

May 19, 2026

Committee

Read by title, under the rules, referred to the Committee on Municipal, Parochial and Cultural Affairs.

lower

May 13, 2026

Upper · Passed

Rules suspended. Senate floor amendments read and adopted. Read by title and passed by a vote of 36 yeas and 0 nays; ordered reengrossed and sent to the House. Motion to reconsider tabled.

upper

May 11, 2026

Upper · Passed

Reported favorably.

upper

Mar 31, 2026

Introduced

Rules suspended. Introduced in the Senate. Read by title and placed on the Calendar for a second reading.

upper

1 primary · 0 co-sponsors