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

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2026 Regular Session
HOUSE BILL NO. 1126
BY REPRESENTATIVE MCFARLAND
LEGISLATIVE EXPENSES: Makes appropriations for the expenses of the legislature for
Fiscal Year 2026-2027
1 AN ACT
2 To appropriate funds for Fiscal Year 2026-2027 to defray the expenses of the Louisiana
3 Legislature, including the expenses of the House of Representatives and the Senate,
4 of legislative service agencies, and of the Louisiana State Law Institute; to provide
5 for the salary, expenses, and allowances of members, officers, staff, and agencies of
6 the Legislature; to provide with respect to the appropriations and allocations herein
7 made; and to provide for related matters.
8 Be it enacted by the Legislature of Louisiana:
9 Section 1. The sum of Ninety-Four Million Five Hundred Forty-One Thousand Six
10 Hundred Sixty-Five and No/100 ($94,541,665.00) Dollars, or so much thereof as may be
11 necessary, is hereby appropriated out of the state general fund and the sum of Twenty-Five
12 Million One Hundred Four Thousand One Hundred Eighty-Eight and No/100
13 ($25,104,188.00) Dollars is hereby appropriated out of self-generated funds to defray the
14 expenses of the legislature, including the House of Representatives and the Senate, the staffs
15 of the House of Representatives and of the Senate, the Legislative Auditor, the Legislative
16 Fiscal Office, the Legislative Budgetary Control Council, and the Louisiana State Law
17 Institute.
18 Section 2.(A)(1) Out of the total amount herein appropriated from the state general
19 fund, Sixty-One Million One Hundred Fifteen Thousand Eight Hundred Eleven and No/100
20 ($61,115,811.00) Dollars is hereby allocated to provide the salary and allowances of
21 members, officers, and staff of the House of Representatives, and the salary and allowances
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1 for the speaker of the House of Representatives and for expenses of his office, including
2 reimbursement for actual expenses as presiding officer and for his service to or for the
3 benefit of the House of Representatives, the legislature, the legislative branch of
4 government, or the state, as determined by the speaker, and to provide the salary and
5 allowances of members, officers, and staff of the Senate, and the salary and allowances for
6 the president of the Senate and for expenses of his office, including reimbursement for actual
7 expenses as presiding officer and for his service to or for the benefit of the Senate, the
8 legislature, the legislative branch of government, or the state, as determined by the president
9 of the Senate. These funds shall also be used to pay mileage and per diem of the members
10 of the legislature and mileage and per diem expenses of committees; salaries and/or expense
11 allowances of officers and employees of the legislature; costs of renovations, maintenance,
12 repairs, and necessary additions to the House and/or Senate chambers and other legislative
13 rooms; audio-visual systems, information networks, technological enhancements, and
14 technical support; printing the bills, journals, and calendars; computer equipment and
15 services; library services; provision of accessibility services for persons with disabilities
16 during sessions of the legislature and during the interim; and for all other expenses of the
17 legislature. Notwithstanding any other provision of law to the contrary, any and all monies
18 paid to an employee of the legislature shall be used to determine full-time status and for the
19 eligibility and calculation of all benefits, including but not limited to, retirement and
20 insurance. This provision shall be remedial in nature and shall not eliminate or reduce any
21 current benefits of a legislative employee. In addition to the amounts and limitations
22 provided in R.S. 24:31.5, these funds shall also be used to provide an additional two hundred
23 seventy-five dollars per month to the total amount available to each legislator for the salary
24 of his legislative assistants which shall be obtained and disbursed as hereinafter provided.
25 (2) Notwithstanding the provisions of R.S. 24:31.5, any legislative assistant
26 employed on or before December 1, 2007, may retain the salary they were earning on
27 December 1, 2007.
28 (B) Of the sum above allocated to the two houses of the legislature, Thirty-Two
29 Million Nine Hundred Ninety-Eight Thousand Three Hundred and No/100 ($32,998,300.00)
30 Dollars is hereby set aside and allocated for the use of the House of Representatives and
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1 Twenty-Eight Million One Hundred Seventeen Thousand Five Hundred Eleven and No/100
2 ($28,117,511.00) Dollars for the use of the Senate.
3 (C) The presiding officer of each house shall warrant on the state treasurer in favor
4 of the House of Representatives or the Senate, as the case may be, for the allocation herein
5 provided, or for so much thereof as may be necessary. The aforesaid warrants shall be paid
6 out of the state general fund, and the state treasurer shall pay said warrants by preference
7 over all other warrants, except warrants for the salaries of constitutional officers of the state,
8 which shall be concurrent with the warrants provided for by this Act.
9 (D)(1) The funds drawn as provided herein shall be deposited in the name of the
10 House of Representatives or the Senate, as the case may be, in an approved bank located in
11 this state selected by the presiding officer of each house. Payment of per diem and mileage,
12 salaries of the members, officers, and employees, and other expenses of the legislature shall
13 be made by individual check, payable to the person or firm entitled thereto, signed by the
14 presiding officer of the House of Representatives as to disbursements by the House, and as
15 to disbursements by the Senate, signed by the president of the Senate. Facsimile or
16 electronic signatures may be used; such payment also may be made by electronic funds
17 transfer through the automated clearing house and deposited into the account of the person
18 or firm entitled to such payment.
19 (2) Copies of legislative documents of the Senate and the House shall be provided
20 at fees according to policy and schedules adopted by the secretary of the Senate and clerk
21 of the House, jointly, and approved by the president of the Senate and the speaker of the
22 House, jointly. Funds derived from the sale of legislative documents of the Senate and the
23 House during legislative sessions shall be used to offset the cost of printing the journals and
24 calendars.
25 (3) The legislature is hereby expressly authorized to receive and expend any monies
26 received as a result of any grants or donations or other forms of assistance as provided for
27 in Article VII, Section 9(A)(1) of the Louisiana Constitution of 1974.
28 (E) Any portion of the funds herein allocated to the two houses, any portion of the
29 funds previously appropriated or interest earnings on such appropriations and any self-
30 generated revenues that are not required for the expenses of the 2026 Regular Session of the
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1 Legislature, including printing and all expenses in connection therewith, are hereby
2 appropriated and may be used to pay the mileage, per diem, expenses of committees, and any
3 other expenses of the legislature during the 2026-2027 Fiscal Year; however, all funds
4 remaining unexpended and/or unencumbered shall be returnable to the state general fund on
5 or before October 1, 2027.
6 Section 3.(A) The sum of Fifteen Million Two Hundred Ninety-Five Thousand and
7 No/100 ($15,295,000.00) Dollars is hereby allocated out of the total appropriation from the
8 state general fund made in Section 1 of this Act to the legislative auditor, to pay the expenses
9 of his office, including the salaries and expenses of his employees, the costs of equipment,
10 and all other expenses incurred by that office in connection with the operation thereof during
11 the 2026-2027 Fiscal Year.
12 (B)(1) The sum of Three Hundred Fifty Thousand and No/100 ($350,000.00) Dollars
13 is hereby appropriated, payable from the state general fund, to establish an agency working
14 capital fund to be known as the Legislative Auditor Ancillary Enterprise Fund. Of the funds
15 available in the ancillary enterprise fund, the sum of Twenty-Five Million One Hundred Four
16 Thousand One Hundred Eighty-Eight and No/100 ($25,104,188.00) Dollars is authorized to
17 be used by the legislative auditor, in addition to the amount allocated in Section 3(A) hereof,
18 to pay the expenses of his office, including the salaries and expenses of his employees, the
19 costs of equipment, and all other expenses incurred by that office in connection with the
20 operations thereof during the 2026-2027 Fiscal Year.
21 (2) The legislative auditor, in addition to the authority contained in R.S. 24:517.1,
22 shall be authorized to receive reimbursement of actual expenses of audits performed on
23 federally funded programs, both direct and indirect, and regulatory boards funded primarily
24 from fees and self-generated revenues and self-supported enterprise functions for the
25 purpose of generating revenue to pay expenses as provided in Section 3(B)(1) of this Act.
26 Reimbursement for audits performed on federally funded programs shall be limited to
27 reimbursement authorized by federal laws and regulations.
28 (3) Notwithstanding any provision of law to the contrary, including the General
29 Appropriation Act, in addition to the authority contained in R.S. 24:517.1 and 517.3, the
30 legislative auditor is authorized to allocate and collect from each auditee included in the
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1 annual comprehensive financial report required pursuant to R.S. 39:80, exclusive of those
2 auditees audited by independent certified public accountants, such amounts as may be
3 reasonably necessary to compensate the legislative auditor for services rendered and costs
4 incurred in connection with the audit of each auditee. In the collection of such amounts, the
5 legislative auditor shall, on or after the first day of July of each year, notify and warrant,
6 without any other approval, the state treasurer of the amount allocated to each auditee. The
7 state treasurer, upon receipt of said notice and warrant, shall transfer forthwith the amounts
8 allocated to each auditee from monies accruing or available to the auditee to the Legislative
9 Auditor Ancillary Enterprise Fund. Notwithstanding the foregoing, the sum of all amounts
10 allocated to all such auditees shall not exceed the amount appropriated to the legislative
11 auditor from the Legislative Auditor Ancillary Enterprise Fund in accordance with Section
12 3(B)(1) herein.
13 (C) In the conduct of such functions all receipts of self-generated revenues shall be
14 deposited in the state treasury to the credit of the Legislative Auditor Ancillary Enterprise
15 Fund and disbursements made by the state treasurer to the extent of the amounts deposited
16 to the credit of such fund in accordance with provisions of law governing expenditures. All
17 monies from self-generated revenue of the legislative auditor's office shall be paid to the
18 Legislative Auditor Ancillary Enterprise Fund and shall be deemed to be available for
19 expenditure in the amount herein appropriated, and any increase in self-generated revenue
20 over the amount herein appropriated shall be available for expenditure by the legislative
21 auditor only on approval by the co-chairmen of the Legislative Budgetary Control Council.
22 (D) The legislative auditor shall warrant on the state treasurer for the monies
23 allocated by this Section, and the warrant shall be paid by the state treasurer out of the state
24 general fund. The funds so drawn shall be disbursed only in accordance with budgeted
25 amounts provided herein and such amendments as may be approved by the Legislative
26 Budgetary Control Council.
27 (E) In addition to any portion of the funds herein allocated in this Section to the
28 legislative auditor, any portion of the funds previously appropriated to the legislative auditor,
29 and all other revenue and funds of the legislative auditor, or interest earnings, are hereby
30 appropriated and may be used to defray the expenses of the legislative auditor. These funds
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1 shall be subject to warrant by the legislative auditor on the state treasurer, in an amount not
2 to exceed the total balance remaining at the end of the previous fiscal year; however, all
3 funds remaining unexpended and/or unencumbered shall be returnable to the state general
4 fund on or before October 1, 2027.
5 Section 4.(A) The sum of Three Million Seven Hundred Ninety-One Thousand Six
6 Hundred and No/100 ($3,791,600.00) Dollars is hereby allocated out of the total
7 appropriation from the state general fund made in Section 1 of this Act to the Joint
8 Legislative Committee on the Budget, to be used solely for the operations of the Legislative
9 Fiscal Office and in particular to pay the expenses thereof, including the salaries and
10 expenses of its employees, the cost of equipment, and all other expenses incurred by said
11 office in connection with the operation thereof during the 2026-2027 Fiscal Year. The
12 operations and functions of the Legislative Fiscal Office shall be under the direction and
13 supervision of the Joint Legislative Committee on the Budget. Any contracts for consultant
14 services shall be approved by the Legislative Budgetary Control Council and the Joint
15 Legislative Committee on the Budget.
16 (B) The legislative fiscal officer shall warrant on the state treasurer for the allocation
17 provided by this Section, and the warrant shall be paid by the state treasurer out of the state
18 general fund. The funds so drawn shall be disbursed only in accordance with a budget
19 approved by the Joint Legislative Committee on the Budget and the Legislative Budgetary
20 Control Council.
21 (C) Any portion of the funds herein allocated to the Legislative Fiscal Office, any
22 portion of the funds previously appropriated or interest earnings on such appropriations and
23 any self-generated revenues that are not required for the expenses of the 2026 Regular
24 Session of the Legislature, including printing and all expenses in connection therewith, are
25 hereby appropriated and may be used to pay expenses of the Legislative Fiscal Office during
26 the 2026-2027 Fiscal Year; however, all funds remaining unexpended and/or unencumbered
27 shall be returnable to the state general fund on or before October 1, 2027.
28 Section 5.(A) The sum of One Million Two Hundred Twenty-Six Thousand Two
29 Hundred Seventy-Seven and No/100 ($1,226,277.00) Dollars is hereby allocated out of the
30 total appropriation from the state general fund made in Section 1 of this Act to the Louisiana
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1 State Law Institute, to pay the expenses thereof, including the salaries and expenses of its
2 employees, the cost of equipment, and all other expenses incurred by said office in
3 connection with the operation thereof during the 2026-2027 Fiscal Year.
4 (B) The executive director of the Louisiana State Law Institute shall warrant on the
5 state treasurer for the allocation provided by this Section, and the warrant shall be paid by
6 the state treasurer out of the state general fund. The funds so drawn shall be disbursed only
7 in accordance with a budget approved by the Legislative Budgetary Control Council and
8 subject to the budgetary control of said council.
9 (C) Any portion of the funds herein allocated to the Louisiana State Law Institute,
10 any portion of the funds previously appropriated or interest earnings on such appropriations
11 and any self-generated revenues may be used to pay expenses of the Louisiana State Law
12 Institute during the 2026-2027 Fiscal Year; however, all funds remaining unexpended and/or
13 unencumbered shall be returnable to the state general fund on or before October 1, 2027.
14 Section 6.(A) The sum of Thirteen Million One Hundred Twelve Thousand Nine
15 Hundred Seventy-Seven and No/100 ($13,112,977.00) Dollars is hereby allocated out of the
16 total appropriation from the state general fund made in Section 1 of this Act and the balance
17 on July 2, 2026, of the fund created pursuant to Section 13 of Act 513 of the 2008 Regular
18 Session is hereby appropriated to the Legislative Budgetary Control Council, all of which
19 may be used to pay the expenses thereof, including salaries and expenses of certain
20 legislative employees, expenses of the Huey P. Long Memorial Law Library, the David R.
21 Poynter Legislative Research Library, contracts for professional services, mileage and per
22 diem expenses of the interim activities of joint legislative committees created by statute or
23 by the presiding officers of the Senate and the House of Representatives to which no specific
24 allocation of funds is made in this Act, as approved by the council or, jointly, by the co-
25 chairmen of the council, the cost of construction, maintenance, repair, improvements,
26 renovations, and access to the capitol building, capitol annex building, building for
27 legislative use, pentagon courts, and arsenal building, and adjacent grounds, and purchase,
28 maintenance, and repair of furniture and equipment, audio-visual systems, security systems,
29 information networks, technological enhancements, technical support, and computer
30 equipment and services, as jointly approved by the president of the Senate and the speaker
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1 of the House of Representatives, the cost of equipment, dues to legislative associations, to
2 pay costs to maintain actuarial integrity of the state retirement system affected by the
3 inclusion of certain legislative employees, and all other expenses incurred by said council
4 in connection with the operation thereof during the 2026-2027 Fiscal Year.
5 (B) The co-chairmen of the Legislative Budgetary Control Council shall jointly
6 warrant on the state treasurer for the monies appropriated and allocated by this Section, and
7 the state treasurer shall pay their warrants by preference over all other warrants, except
8 warrants for the salaries of constitutional officers of the state, which shall be concurrent with
9 warrants provided for by this Act.
10 (C) The funds drawn as provided herein shall be deposited in the name of the
11 Legislative Budgetary Control Council in an approved bank located in this state selected by
12 the presiding co-chairmen of the council. Payment of per diem and mileage, salaries of the
13 officers and employees, and other expenses of the Legislative Budgetary Control Council
14 shall be made by individual check, payable to the person or firm entitled thereto, signed by
15 the presiding co-chairmen of the council. Facsimile or electronic signatures may be used;
16 such payment also may be made by electronic funds transfer through the automated clearing
17 house and deposited into the account of the person or firm entitled to such payment.
18 (D) Any portion of the funds herein allocated to the Legislative Budgetary Control
19 Council, any portion of the funds previously appropriated, or interest earnings on any such
20 appropriations, and self-generated revenues are hereby appropriated and may be used to pay
21 any expenses of the Legislative Budgetary Control Council during the 2026-2027 Fiscal
22 Year; however, all funds remaining unexpended and/or unencumbered shall be returnable
23 to the state general fund on or before October 1, 2027.
24 Section 7. Notwithstanding the provisions of R.S. 24:31(B) to the contrary, the
25 compensation of members of the legislature shall be equal to the rate allowable for per diem
26 deduction under 26 U.S.C. 162 (h)(1)(B)(ii) for the location of the state capitol during their
27 attendance on that body.
28 Section 8. In accordance with R.S. 39:51(D), a comparative statement of the existing
29 operating budget for FY 2025-2026 and the appropriation for FY 2026-2027 from the state
30 general fund is as follows:
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1 Entity FY 2025-2026 FY 2026-2027
2 (Act No. 460 of 25 RS)
3 House of Representatives $ 32,998,300 $ 32,998,300
4 Senate $ 28,117,511 $ 28,117,511
5 Legislative Auditor $ 15,295,000 $ 15,295,000
6 Legislative Fiscal Office $ 3,791,600 $ 3,791,600
7 La. State Law Institute $ 1,198,901 $ 1,226,277
8 Legislative Budgetary
9 Control Council $ 13,112,977 $ 13,112,977
10 Total state general fund $ 94,514,289 $ 94,541,665
The Legislative Auditor for FY 2025-2026 11 was appropriated self-generated funds in
12 the amount of $24,785,375 and for FY 2026-2027 is appropriated self-generated funds in the
13 amount of $25,104,188. The Legislative Budgetary Control Council for FY 2025-2026 was
14 appropriated the balance of the technology fund on July 2, 2025, and for FY 2026-2027 is
15 appropriated the balance on July 2, 2026 of said fund.
16 Section 9. This Act shall become effective on July 1, 2026; if vetoed by the governor
17 and subsequently approved by the legislature, this Act shall become effective on July 1,
18 2026, or on the day following such approval by the legislature, whichever is later.
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 1126 Engrossed 2026 Regular Session McFarland
Abstract: Provides for the expenses of the legislature and legislative service agencies.
Appropriates $94,541,665 from the state general fund for FY 2026-2027 including
the following:
House of Representatives $32,998,300
Senate $28,117,511
Legislative Auditor $15,295,000
Legislative Fiscal Office $ 3,791,600
Louisiana State Law Institute $ 1,226,277
Legislative Budgetary Control Council $13,112,977
Total state general fund $94,541,665
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Further, provides for the allocation of funds for salaries and allowances of members,
officers, and staff of the House and Senate. Provides that the balance on July 2, 2026, of the
fund created by Section 13 of Act 513 of the 2008 R.S. is appropriated to the Legislative
Budgetary Control Council.
Appropriates $350,000 from the state general fund to establish the Legislative Auditor
Ancillary Enterprise Fund as an agency working capital fund; appropriates $25,104,188
from the fund, which is authorized to be used for expenses of the auditor's office.
Further provides for the rate allowable for per diem deduction for members of the legislature
during their attendance at the state capitol and retains provisions of present law allowing
legislative assistants who were employed on or before Dec. 1, 2007, to retain the salary they
were earning on Dec. 1, 2007.
Effective July 1, 2026.
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