TAX EXEMPTIONS: Provides for the adoption of tax exemptions

Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Beau Beaullieu
Last action: 2026-06-01
Official status: Sent to the Secretary of State
Effective date: Not listed

Plain English Breakdown

The candidate explanation included speculative claims that were not supported by the official bill text.

Tax Exemption Rules

This resolution sets rules for the Louisiana legislature to follow when considering laws about tax exemptions, exclusions, credits, or rebates starting in 2026.

What This Bill Does

Creates a rule that prevents the legislature from passing new tax exemption laws if they would make state and local sales taxes different.
Requires the Legislative Fiscal Officer to submit a report before any motion is made to pass such laws, indicating whether these laws would result in nonuniform state and local sales and use tax bases.
Allows either house of the legislature to bypass this rule with a two-thirds vote.

Who It Names or Affects

The Louisiana State Legislature
People who might benefit from tax exemptions, exclusions, credits, or rebates

Terms To Know

Legislative Fiscal Officer: A person in the legislature who provides financial information and reports.
Joint Rule No. 23: The rule created by this resolution that sets guidelines for passing tax exemption laws.

Limits and Unknowns

Does not specify what happens if the Legislative Fiscal Officer's report indicates nonuniform state and local sales and use tax bases.
It does not say how long these rules will be in place.
Does not explain the consequences of bypassing this rule with a two-thirds vote.

Bill History

2026-06-01 H
Taken by the Clerk of the House and presented to the Secretary of State in accordance with the Rules of the House.
2026-05-28 S
Signed by the President of the Senate.
2026-05-28 H
Enrolled and signed by the Speaker of the House.
2026-05-28 H
Received from the Senate without amendments.
2026-05-28 S
Read by title and concurred in by a vote of 34 yeas and 0 nays. Ordered returned to the House.
2026-05-27 S
Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.
2026-05-27 S
Rules suspended. Reported favorably. Rules suspended. Read by title and referred to the Legislative Bureau.
2026-05-19 S
Read second time by title and referred to the Committee on Senate and Governmental Affairs.
2026-05-18 S
Received in the Senate. Rules suspended. Read first time by title and placed on the Calendar for a second reading.
2026-05-18 H
Read by title, roll called on final consideration, yeas 91, nays 0. The resolution was adopted and ordered to the Senate.
2026-05-18 H
Called from the calendar.
2026-05-18 H
Read by title, returned to the calendar.
2026-05-18 H
Called from the calendar.
2026-05-18 H
Read by title, returned to the calendar.
2026-05-18 H
Scheduled for floor debate on 05/18/2026.
2026-05-13 H
Read by title, ordered engrossed, passed to 3rd reading.
2026-05-12 H
Reported favorably (14-0).
2026-05-06 H
Read by title, under the rules, referred to the Committee on House and Governmental Affairs.
2026-05-05 H
Read by title. Lies over under the rules.

Official Summary Text

TAX EXEMPTIONS: Provides for the adoption of tax exemptions

Current Bill Text

Read the full stored bill text

ENROLLED
2026 Regular Session
HOUSE CONCURRENT RESOLUTION NO. 95
BY REPRESENTATIVE BEAULLIEU
A CONCURRENT RESOLUTION
To adopt Joint Rule No. 23 of the Joint Rules of the Senate and House of Representatives,
relative to instruments affecting sales and use tax exemptions, exclusions, credits,
or rebates enacted on or after January 1, 2026; to require that such instruments result
in a uniform sales and use tax base on the state and local level; and to provide for
waiver by either house of the legislature.
BE IT RESOLVED by the Legislature of Louisiana that Joint Rule no. 23 of the Joint
Rules of the Senate and House of Representatives is hereby adopted to read as follows:
Joint Rule No. 23. Instruments providing for sales and use tax exemptions;
requirements; waiver
A. In order to give effect to R.S. 47:301.7, no motion shall be in order if the
effect of such motion is to finally pass a legislative instrument that enacts, amends,
or repeals a sales and use tax exemption, exclusion, credit, or rebate enacted on or
after January 1, 2026, and that would result in nonuniform state and local sales and
use tax bases.
B. Prior to any motion the effect of which is to finally pass a legislative
instrument that enacts, amends, or repeals a sales and use tax exemption, exclusion,
credit, or rebate enacted on or after January 1, 2026, the Legislative Fiscal Officer
shall submit a report to the chamber considering the instrument which shall indicate
whether the instrument results in nonuniform state and local sales and use tax bases.
No such instrument shall be considered on a motion the effect of which is to finally
pass the instrument unless the report of the Legislative Fiscal Officer has been placed
on the desk of each member.
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
HCR NO. 95 ENROLLED
C. Either house of the legislature may waive this rule upon a motion by a
favorable vote of two-thirds of the members present and voting prior to the
consideration by that house of a motion the effect of which is to finally pass a
legislative instrument that enacts, amends, or repeals a sales and use tax exemption,
exclusion, credit, or rebate enacted on or after January 1, 2026.
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.