Budget & Taxes

in committee · Louisiana · House Apr 1, 2026

HB 1124: TAX/AD VALOREM-EXEMPTION: Provides relative to an optional exemption of business inventory from ad valorem taxes and a partial exemption for that property based on fair market value adjustments (OR SEE FISC NOTE SD EX)

This bill allows Louisiana parishes to choose between two tax relief options for business inventory: a full exemption over up to seven years with state compensation, or a partial exemption that reduces the percentage of fair market value used to calculate taxes. Parishes that elect the full exemption would receive state payments equal to the greater of taxes collected on business inventory in 2026 or $500,000, capped at $10 million. The partial exemption option requires written agreements between local officials to reduce the tax valuation percentage, which must be submitted to the Louisiana Tax Commission. These changes would apply to property tax years beginning on or after January 1, 2026, affecting businesses that hold inventory subject to ad valorem taxes.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief for business inventory through exemptions and state compensation, reducing tax burdens and promoting economic activity.85% confidence

Sub-Topics Property Tax Sales Tax Tax Incentives

Track

in committee · Louisiana · House Mar 31, 2026

HB 1019: APPROPRIATIONS/JUDGMENT: Appropriates funds for payment of the consent judgment against the state in the suit captioned Shelia Ann Brooks v. Mebrahtom et al.

This bill allocates $10,000 from the state general fund to pay a consent judgment against the state in a lawsuit filed by Shelia Ann Brooks. The judgment involves multiple defendants including state transportation officials, the City-Parish of Baton Rouge, and the Baton Rouge Police Department, and was signed on November 19, 2025. The funds can only be used to pay the principal, interest, court costs, and expert witness fees as specified in the judgment, with payment contingent on submitting required documentation to the state treasurer. The bill takes effect upon the governor's signature or after the legislative session concludes without a veto.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill appropriates $10,000 from state general fund to pay a consent judgment, directly funding a legal obligation and utilizing state budget resources.75% confidence

Sub-Topics State Budget

Track

in committee · Louisiana · House Mar 31, 2026

HB 1083: APPROPRIATIONS/JUDGMENT: Appropriates funding for the consent judgment against the state in the suit captioned Chamberlain et al. v. State of La. et al.

This bill authorizes the Louisiana state government to pay $8,500 from the state general fund to settle a 2018 consent judgment in a lawsuit brought by Lisa and Webster Chamberlain against the state Department of Transportation and Development and Caddo Parish Commission. The funds will cover the judgment's principal amount along with any awarded interest, court costs, and expert witness fees, with payment contingent on submitting required documentation to the state treasurer. Once paid, the judgment will be considered satisfied and interest will stop accruing as of the bill's effective date. The legislation takes effect upon the governor's signature or after the standard legislative timeline if not vetoed.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill appropriates state funds to settle a legal judgment, directly advancing budget appropriations and fiscal management by allocating resources for government obligations.85% confidence

Sub-Topics State Budget

Track

signed · Louisiana · Senate Jun 9, 2026

SB 433: MEDICAID: Provides for Medicaid coverage of certain medications. (1/1/27) (EN +$3,000,000 GF EX See Note)

This bill requires Louisiana Medicaid to cover FDA-approved weight loss medications for eligible adults over eighteen. To qualify, patients must have a BMI of 30 or higher with at least one related health condition like diabetes or hypertension, or a BMI of 35 or higher without additional conditions. Coverage will require prior authorization limited to verifying these eligibility criteria, with initial approval for six months and continued coverage depending on documented clinical improvement. The bill also prohibits step therapy requirements for these medications and mandates that the Department of Health implement the coverage while maintaining fiscal sustainability.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill expands Medicaid coverage for weight loss medications, increasing state budget expenditures and reducing fiscal savings from alternative treatments.75% confidence ✓ HealthcareSupports HealthcareBill expands Medicaid coverage for weight loss medications, increasing healthcare access and funding for eligible patients with obesity-related conditions.95% confidence

Sub-Topics Medicaid

in committee · Louisiana · House Apr 1, 2026

HB 1120: TAX/TOBACCO TAX: Provides relative to the intent and purpose of laws imposing tobacco taxes (OR NO IMPACT See Note)

This bill clarifies the purpose of Louisiana's tobacco tax laws by explicitly stating that the state intends to levy excise taxes on all tobacco products, including cigarettes, cigars, smokeless tobacco, and electronic vaping products. It requires dealers to collect taxes from the first seller or distributor of these products within the state and mandates that free samples given for advertising be taxed the same as sold products. The legislation also introduces a provision to tax products in a risk-proportionate manner based on FDA determinations about modified risk and prohibits the distribution of free cigarette samples while allowing smokeless tobacco samples only under federal regulations.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill clarifies and strengthens tobacco tax laws, expanding tax base to include vaping products and ensuring tax collection on free samples, which increases state revenue.90% confidence

Track

signed · Louisiana · House Jun 12, 2026

HB 1126: LEGISLATIVE EXPENSES: Makes appropriations for the expenses of the legislature for Fiscal Year 2026-2027

This bill allocates approximately $119.6 million in state and self-generated funds to cover the operating expenses of the Louisiana Legislature for the 2026-2027 fiscal year. The money will pay salaries and allowances for legislators, their staff, and officers, as well as cover costs for office maintenance, technology, printing, and committee expenses. Specific amounts are designated for the House of Representatives and Senate, the Legislative Auditor, and the Louisiana State Law Institute, with remaining unspent funds required to be returned to the state general fund by October 2027. The legislation also authorizes the legislature to accept grants and donations for its operations and establishes a working capital fund for the Legislative Auditor's ancillary enterprises.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly allocates $119.6M to fund legislative operations, salaries, and essential services, directly advancing budget appropriations.95% confidence

Sub-Topics Appropriations State Budget

signed · Louisiana · House Jun 2, 2026

HB 1134: RETIREMENT/STATE EMPS: Creates the Back-Deferred Retirement Option Program within the Louisiana State Employees' Retirement System (EN SEE ACTUARIAL NOTE APV)

This bill creates a new retirement option for certain Louisiana state judges who are scheduled to lose their positions when they retire. It allows eligible judges to voluntarily retire early to save state money, in exchange for a special benefit structure that excludes the early retirement period from their service credit calculation. Judges participating in this program must not seek re-election to another judicial office and can only use this option once. The program includes specific rules about how benefits are calculated, contribution requirements, and a maximum benefit period of up to 36 months.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates early retirement option to save state money, promoting fiscal responsibility and reducing budget burden on state employees' retirement system75% confidence

Sub-Topics Pensions

signed · Louisiana · Senate May 15, 2026

SB 442: TAX/LOCAL: Provides for a local sales and use tax exemption in Calcasieu Parish for the furnishing of repairs to certain aircraft. (7/1/26) (EN SEE FISC NOTE LF RV See Note)

This bill creates a sales and use tax exemption for aircraft repair services in Calcasieu Parish, Louisiana. It directly affects businesses that perform repairs, modifications, overhauls, or upgrades on aircraft registered outside of Louisiana. The exemption only applies when repairs are done at specific airports meeting strict infrastructure requirements, including a runway at least 10,700 feet long, 200 feet wide, and with concrete at least 17 inches thick. The changes will take effect on July 1, 2026, and apply only to local taxes levied by Calcasieu Parish authorities.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax exemption for aircraft repair services, reducing tax burden on businesses and promoting economic activity in Calcasieu Parish.85% confidence ✓ TransportationSupports TransportationBill provides tax exemption for aircraft repair services, supporting aviation infrastructure and maintenance in Calcasieu Parish.75% confidence

Sub-Topics Sales Tax Tax Incentives Airports

passed · Louisiana · House May 7, 2026

HB 981: FUNDS/FUNDING: Establishes the Law Enforcement Retention Incentive Subfund within the Law Enforcement Recruitment Incentive Fund (RE SEE FISC NOTE GF EX)

This bill extends the expiration date of Louisiana's Law Enforcement Recruitment Incentive Program from July 1, 2027 to July 1, 2029. The program provides financial incentives to encourage individuals to join law enforcement agencies in the state. Under this legislation, any remaining funds in the program's dedicated account will be moved to the state's general fund once the program ends. The change affects law enforcement recruitment efforts and the state's budget management for this specific incentive fund.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill extends funding for law enforcement recruitment program, maintaining financial support for public safety initiatives and preserving dedicated state funds for essential services.80% confidence ✓ Criminal JusticeSupports Criminal JusticeBill extends funding for law enforcement recruitment incentives, strengthening law enforcement capabilities and supporting criminal justice infrastructure.85% confidence

Sub-Topics State Budget Law Enforcement

Track

signed · Louisiana · House May 29, 2026

HB 961: TAX/AD VALOREM TAX: Extends eligibility to certain trusts for an ad valorem tax exemption for a property owner who is at least sixty-five years of age or older (EN SEE FISC NOTE LF RV See Note)

This bill modifies the eligibility criteria for property tax exemptions available to seniors in Louisiana. It allows certain trusts to qualify for ad valorem tax exemptions on behalf of property owners who are at least sixty-five years old or older. The amendment specifically updates the legal reference to align with the Regular Session of the legislature. This change directly affects elderly homeowners and their trust arrangements, potentially reducing their property tax burden. The bill does not alter the fundamental structure of the exemption but adjusts the procedural language governing its application.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill extends property tax exemptions for seniors, reducing tax burden on elderly homeowners and promoting fiscal relief for lower-income populations.85% confidence ✓ HousingSupports HousingBill reduces property tax burden for elderly homeowners through trust eligibility, indirectly supporting housing affordability for seniors.75% confidence

Sub-Topics Property Tax Tax Incentives Landlords Property Taxes