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SB 243 Louisiana Senate · 2025 Regular Session

TAX EXEMPTIONS: Provides relative to the sales and use tax exemption for the sale of certain prescription drugs. (gov sig) (EN SEE FISC NOTE LF RV See Note)

SB 243 exempts certain prescription drugs from state sales and use tax. It directly affects patients purchasing those specific qualifying medications by removing the tax obligation at the point of sale. The bill modifies existing tax law to provide this exemption for eligible prescription drugs, without specifying which drugs qualify in the provided text.
Issues: ✓ Budget & TaxesSupports Budget & TaxesExempts prescription drugs from sales tax, providing direct tax relief to patients purchasing qualifying medications per bill summary.95% confidence ✓ HealthcareSupports HealthcareExempts prescription drugs from sales tax, reducing patient costs and improving medication access without restrictions.95% confidence
Bill status signed all 5 stages cleared
Introduction
Apr 2025
Committee Review
May 2025
Senate Passage
May 2025
House Passage
Jun 2025
Signed into Law
Jun 2025
Introduced Apr 23, 2025 Signed Jun 11, 2025
Maddy AI version diff · 3 comparisons

What changed between versions

SB243 Original → SB243 Act · 1 edit
MINOR
This bill clarifies that prescription drugs are exempt from sales and use tax for individuals enrolled in Louisiana's Children's Health Insurance Program (CHIP) and Medicaid. It updates the legal text to explicitly include CHIP alongside Medicaid, ensuring both programs receive the same tax benefits previously granted to Medicaid. The change is interpretive, meaning it clarifies existing intent rather than creating new rules or rights.
Scope change
The bill expands the explicit scope of the tax exemption to clearly include the Louisiana Children's Health Insurance Program (CHIP), whereas the original text focused primarily on the pharmaceutical vendor program for Medicaid.
ELIGIBILITY

Updated R.S. 47:305.2(B)(1) to explicitly list the Louisiana Children's Health Insurance Program (CHIP) as eligible for the sales and use tax exemption on prescription drugs, alongside the existing Medicaid program.

Floor votes · Senate May 8, 2025 · House Jun 3, 2025

How they voted

29–0
Passed · 8 other
Total votes 37
May 8, 2025
D Democratic11
5 Yea 6
45% Yea
R Republican26
24 Yea 2
92% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
18
Key actions
4
Committee
3
Amendments
1
Jun 3, 2025
Lower · Passed
Read third time by title, roll called on final passage, yeas 95, nays 0. Finally passed, ordered to the Senate.
lower
May 28, 2025
Introduced
Reported without Legislative Bureau amendments.
lower
May 27, 2025
Lower · Passed
Reported favorably (14-0). Referred to the Legislative Bureau.
lower
May 13, 2025
Committee
Read by title, under the rules, referred to the Committee on Ways and Means.
lower
May 8, 2025
Upper · Passed
Read by title, passed by a vote of 31 yeas and 0 nays, and sent to the House. Motion to reconsider tabled.
upper
May 6, 2025
Upper · Passed
Reported with amendments.
upper
Apr 23, 2025
Introduced
Introduced in the Senate. Read by title and placed on the Calendar for a second reading.
upper
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Mike Reese
Mike Reese
RRepublican
LA
30