HB1179 • 2026

TAX/AD VALOREM-MFG/EXEMP: Extends eligibility for the ad valorem tax exemption for certain manufacturing establishments to certain aerospace manufacturing establishments (EN SEE FISC NOTE LF RV See Note)

Taxes

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: Tony Bacala
Last action: 2026-05-11
Official status: Signed by the Governor - Act 102
Effective date: Not listed

Plain English Breakdown

The candidate explanation included terms and concepts that were not directly supported by the provided official bill summary, such as 'economic development'.

Extending Tax Exemptions for Aerospace Manufacturing

This act extends ad valorem tax exemptions to aerospace manufacturing activities and facilities.

What This Bill Does

Adds a new law that allows certain aerospace manufacturing activities and facilities to get ad valorem tax breaks.
Defines 'aerospace manufacturing' as the fabrication, assembly, integration, testing, preparation, and launch of vehicles and craft for space travel.
Includes in the definition any facility used for these activities, such as pads, structures, propellant systems, testing infrastructure, and related support systems.

Who It Names or Affects

Aerospace manufacturing companies that meet the new definitions set by this law.
Local governments that collect property taxes from aerospace manufacturers.

Terms To Know

Ad valorem tax: A type of property tax based on the value of a piece of property or business equipment.

Limits and Unknowns

The act does not specify how much tax relief aerospace manufacturers will receive.
It is unclear which specific companies or facilities will qualify for the new exemptions.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

House Floor Amendment #3333 Bacala Adopted

Adopted

Plain English: HFAHB1179 4883 3333 FOR OFFICE USE ONLY HOUSE FLOOR AMENDMENTS 2026 Regular Session Amendments proposed by Representative Bacala to Engrossed House Bill No.

HFAHB1179 4883 3333 FOR OFFICE USE ONLY HOUSE FLOOR AMENDMENTS 2026 Regular Session Amendments proposed by Representative Bacala to Engrossed House Bill No.
1179 by Representative Bacala 1 AMENDMENT NO.
1 2 On page 1, line 2, after "enact" and before the comma "," delete "R.S.
47:1703.2" and insert 3 "R.S.

Bill History

2026-05-11 H
Effective date: 05/11/2026.
2026-05-11 H
Signed by the Governor. Becomes Act No. 102.
2026-05-05 H
Sent to the Governor for executive approval.
2026-05-04 S
Signed by the President of the Senate.
2026-04-29 H
Enrolled and signed by the Speaker of the House.
2026-04-28 H
Received from the Senate without amendments.
2026-04-27 S
Rules suspended. Read by title, passed by a vote of 36 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.
2026-04-22 S
Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.
2026-04-21 S
Read by title and referred to the Legislative Bureau.
2026-04-20 S
Reported favorably.
2026-04-15 S
Read second time by title and referred to the Committee on Revenue and Fiscal Affairs.
2026-04-14 S
Received in the Senate. Read first time by title and placed on the Calendar for a second reading.
2026-04-13 H
Read third time by title, amended, roll called on final passage, yeas 94, nays 0. Finally passed, title adopted, ordered to the Senate.
2026-04-09 H
Scheduled for floor debate on 04/13/2026.
2026-04-08 H
Read by title, ordered engrossed, passed to 3rd reading.
2026-04-07 H
Reported favorably (17-0).
2026-04-01 H
Read by title, under the rules, referred to the Committee on Ways and Means.
2026-03-31 H
Read by title. Lies over under the rules.

Official Summary Text

TAX/AD VALOREM-MFG/EXEMP: Extends eligibility for the ad valorem tax exemption for certain manufacturing establishments to certain aerospace manufacturing establishments (EN SEE FISC NOTE LF RV See Note)

Current Bill Text

Read the full stored bill text

ENROLLED
ACT No. 1022026 Regular Session
HOUSE BILL NO. 1179
BY REPRESENTATIVE BACALA
1 AN ACT
2 To enact R.S. 47:1703.4, relative to ad valorem tax exemptions; to extend eligibility for ad
3 valorem tax exemptions for certain manufacturing activities and facilities; to provide
4 for definitions; to provide for an effective date; and to provide for related matters.
5 Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 47:1703.4 is hereby enacted to read as follows:
7 §1703.4. Exemption; aerospace manufacturing activities
8 A. The legislature finds that certain advanced manufacturing activities
9 associated with aerospace programs are critical to economic development and shall
10 be eligible for the ad valorem tax exemption pursuant to Article VII, Section 21(F)
11 of the Constitution of Louisiana.
12 B. For the purposes of this Section, the following terms shall have the
13 following meanings:
14 (1) "Aerospace manufacturing" means the fabrication, assembly, integration,
15 testing, preparation, and launch of vehicles and craft as part of aerospace activities.
16 (2) "Aerospace manufacturing establishment" means any facility used in
17 aerospace activities, including but not limited to pads, structures, propellant systems,
18 testing infrastructure, and related support systems that are functionally integrated
19 with the manufacturing process.
20 C. Aerospace manufacturing and capital expenditures related to facilities and
21 infrastructure integral to aerospace manufacturing shall be eligible for the ad valorem
22 tax exemption pursuant to Article VII, Section 21(F) of the Constitution of
23 Louisiana.
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
HB NO. 1179 ENROLLED
1 Section 2. This Act shall become effective upon signature by the governor or, if not
2 signed by the governor, upon expiration of the time for bills to become law without signature
3 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
4 vetoed by the governor and subsequently approved by the legislature, this Act shall become
5 effective on the day following such approval.
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.