Budget & Taxes (Revenue)

in committee · Louisiana · House Apr 1, 2026

HB 1122: TAX/INCOME TAX: Establishes a calculation to be used for reducing the rate of the state tax levied on individuals (OR DECREASE GF RV See Note)

This bill establishes a formula for reducing Louisiana's individual income tax rate when money is deposited into the state's Income Tax Elimination Fund. It directly affects individual taxpayers by potentially lowering their tax rates based on the amount of funds transferred to the fund relative to total tax revenue collected. The mechanism requires the Department of Revenue to calculate a new tax rate by dividing fund deposits by tax revenue, multiplying by the current rate, and subtracting the result from the existing rate, with a minimum threshold of 0.05% reduction required for any change to take effect. The bill only becomes operative if a constitutional amendment related to this tax reduction is approved by voters in a statewide election.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill reduces individual income tax rates through fund deposits, providing tax relief and promoting fiscal management.85% confidence

Sub-Topics Income Tax Revenue

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signed · Louisiana · Senate May 29, 2026

SB 436: MULTIMODAL COMMERCE: Provides relative to annual aviation fuel estimates. (8/1/26) (EN SEE FISC NOTE SD EX)

This bill updates Louisiana's aviation fuel tax laws to establish a standardized method for estimating annual tax revenue. It requires the Department of Revenue to calculate these estimates using specific data sources, including fuel prices and sales volumes, and mandates that the Revenue Estimating Conference use this formula for its own projections. The legislation also sets reporting requirements for the Joint Legislative Committee on the Budget and requires legislative approval for any agreements between state agencies regarding these calculations. Additionally, the bill restricts funding from aviation fuel taxes to airports that clearly designate public ramp space in their directories, and it will expire on January 1, 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill strengthens aviation fuel tax revenue estimation, improving fiscal management and budget accuracy for state revenue projections.85% confidence

Sub-Topics Revenue

in committee · Louisiana · House Apr 1, 2026

HB 1123: FUNDS/FUNDING: Establishes the Transportation Backlog Fund to be used to fund certain transportation projects (OR -$20,000,000 GF RV See Note)

This bill creates a new Transportation Backlog Fund to address the imbalance where certain Louisiana parishes contribute more severance tax revenue to the state than they receive in benefits. The fund will be established with an initial $20 million transfer from the state general treasury and will earn interest on its investments. Money from the fund can only be used for transportation projects located entirely within parishes that have received the maximum constitutional severance tax allocation for natural resources, and projects must be included in specific state or federal priority programs. All fund disbursements require approval from the Joint Committee on Transportation, Highways, and Public Works before being allocated to specific projects.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates Transportation Backlog Fund to address funding imbalance, providing $20M transfer and interest earnings for transportation projects in affected parishes, strengthening state fiscal management.90% confidence ✓ TransportationSupports TransportationBill establishes new Transportation Backlog Fund with $20M initial funding to address infrastructure imbalances and fund transportation projects in specific parishes.95% confidence

Sub-Topics Revenue Transportation Funding

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in committee · Louisiana · House Mar 9, 2026

HB 109: GAMING/REVENUE: Provides funding for the Imported Seafood Safety Fund (OR -$2,415,000 GF RV See Note)

HB 109 redirects 2.5% of annual sports wagering revenue to create the Imported Seafood Safety Fund, which will support seafood safety inspections and testing programs in Louisiana. This bill directly affects state revenue allocation by shifting funds from sports betting taxes - previously designated for general funds - to this specific safety initiative. The fund will be managed like other state funds, receiving deposits from both sports wagering revenue (per R.S. 27:625) and existing seafood safety fees (R.S. 40:31.35), with interest earned reinvested into the fund. It does not change seafood safety regulations but ensures dedicated, ongoing funding for these programs.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects sports wagering tax revenue to fund seafood safety inspections, advancing fiscal responsibility through targeted program funding.95% confidence

Sub-Topics Revenue

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signed · Louisiana · House May 15, 2026

HB 273: TAX/SALES-USE, LOCAL: Repeals authority of certain parishes to distribute sales and use tax revenue collected on admission tickets to certain events

HB 273 repeals a Louisiana law that allowed certain parishes to distribute sales and use tax revenue collected from admission tickets to events. This bill directly affects specific Louisiana parishes that previously used this tax revenue for local purposes. The key provision removes the legal authorization for parishes to allocate this tax income, ending a specific funding mechanism for events. The bill does not create new taxes or alter existing tax rates, only eliminating a distribution pathway for revenue already collected.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRepeals tax revenue distribution mechanism, ending local funding for events, directly limiting how tax dollars can be allocated.95% confidence

Sub-Topics Revenue Sales Tax

in committee · Louisiana · Senate Mar 9, 2026

SB 187: FUNDS/FUNDING: Creates the Oil and Gas Severance Subfund in the Parish Transportation Fund. (7/1/26) (OR -$17,800,000 GF RV See Note)

SB 187 creates a dedicated subfund within Louisiana's Parish Transportation Fund, requiring 5% of state oil and gas severance tax revenue (starting July 2026) and all annually appropriated funds to be deposited there. The money can only be used to repair and maintain public roads and bridges in parishes where oil and gas operations occur, directly affecting those parishes' infrastructure budgets. It explicitly prohibits using these funds for bond issuances or other purposes outside this specific transportation use. The subfund will be distributed proportionally to qualifying parishes based on established formulas.

Topics ✓ Budget & TaxesSupports Budget & TaxesDirects 5% of oil/gas severance tax revenue to fund road/bridge maintenance in affected parishes, ensuring dedicated budget allocation for infrastructure without diversion.95% confidence ✓ TransportationSupports TransportationCreates dedicated subfund for road/bridge maintenance using oil/gas revenues, explicitly funding transportation infrastructure per bill summary.95% confidence

Sub-Topics Revenue Roads & Highways Transportation Funding

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died · Louisiana · House Mar 24, 2026

HB 252: FUNDS/FUNDING: Dedicates severance tax revenue from oil and gas produced from certain stripper wells in the Caddo Pine Island Field to the Oilfield Site Restoration Fund and provides for the use of those monies (OR -$1,708,285 GF RV See Note)

HB 252 redirects 100% of severance tax revenue from small-volume oil and gas wells (known as "stripper wells") in Louisiana's Caddo Pine Island Field to the Oilfield Site Restoration Fund, instead of depositing it into the state general fund. This dedicated funding stream will specifically support oilfield site restoration and plugging orphan wells within the Caddo Pine Island Field. The bill modifies existing law to ensure these tax revenues - collected from producers in that specific field - are exclusively used for cleanup and restoration work there. It does not create new taxes or fees but changes the allocation of existing revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects severance tax revenue to dedicated fund for oilfield restoration, explicitly funding a specific program within fiscal management per bill's purpose.95% confidence ✓ EnvironmentSupports EnvironmentRedirects oil/gas severance taxes to restore sites and plug orphan wells, reducing environmental hazards from abandoned oilfields.90% confidence

Sub-Topics Revenue State Budget

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signed · Louisiana · House May 22, 2026

HB 633: TAX RETURN: Modifies statutory timelines, penalty calculations, and exceptions for penalties for the payment of certain estimated taxes (EN DECREASE GF RV See Note)

HB 633 modifies Louisiana's estimated income tax rules for individuals and corporations, primarily affecting taxpayers who make quarterly estimated payments. It introduces a new safe harbor to avoid penalties: if taxpayers pay at least 80% of their annualized tax (based on income earned in the first 3-11 months of the year), they won’t face penalties for underpayment. The bill also adjusts timelines for penalty calculations, extends deadlines for applying to adjust overpayments, and repeals an outdated penalty exception. These changes apply to tax years beginning January 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax relief via penalty safe harbor (80% estimated payment avoids penalties), reducing taxpayer burden under Louisiana's tax rules.85% confidence

Sub-Topics Business Taxes Income Tax Revenue

passed · Louisiana · Senate May 18, 2026

SB 135: GAMING: Provides relative to the dedication of revenue from sports wagering. (7/1/27) (EG SEE FISC NOTE SD RV See Note)

SB 135 directs 25% of annual tax revenue from sports wagering (capped at $20 million per year) to the Louisiana Early Childhood Education Fund. This bill amends tax code to ensure these dedicated funds support early childhood education programs statewide. The provision takes effect on July 1, 2026, and applies to all future sports wagering tax proceeds meeting the specified thresholds. It does not create new taxes but redirects existing revenue streams to a specific education fund.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects existing sports wagering tax revenue (capped at $20M/year) to fund early childhood education, advancing public service funding without new taxes.95% confidence ✓ EducationSupports EducationRedirects 25% of sports wagering tax revenue ($20M/year cap) to early childhood education fund, increasing dedicated funding without new taxes.95% confidence

Sub-Topics Revenue Early Childhood

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in committee · Louisiana · House Mar 17, 2026

HB 465: DISTRICTS/TAXING: Creates the Violet Economic Development District in St. Bernard Parish

HB 465 creates the Violet Economic Development District in St. Bernard Parish, Louisiana, specifically targeting the Violet area for coordinated economic growth. The district, governed by a 9-member board including local officials and community representatives, will use tax revenue from future property value growth (via state sales tax increment financing) to fund infrastructure, housing, workforce development, and community priorities. It directly affects residents and businesses within the defined boundaries, aligning with opportunities related to the Louisiana International Terminal. The bill establishes clear governance rules and transparency requirements for how funds are reinvested locally.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax increment financing district to fund infrastructure, housing, and workforce development using future property tax growth, directly advancing fiscal management and targeted budget allocation.95% confidence ✓ HousingSupports HousingBill explicitly funds housing development via tax increment financing for the Violet Economic Development District, directly advancing housing priorities.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill explicitly funds workforce development as a priority, directly advancing employment skills and economic opportunities within the district.85% confidence

Sub-Topics Revenue Sales Tax Tax Incentives Property Development Workforce Development Tags Economic Development

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