HB 1179 Louisiana House · 2026 Regular Session

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)

This bill expands a property tax exemption to include specific aerospace manufacturing facilities that were previously only available to other types of manufacturers. By updating the relevant state statute from Section 1703.2 to Section 1703.4, the legislation allows these aerospace companies to qualify for reduced ad valorem taxes on their real estate and equipment. The change is designed to provide financial relief to aerospace businesses by lowering their annual property tax bills, while leaving the existing rules for other manufacturing sectors unchanged.

Issues: ✓ Budget & Taxes

Bill status signed all 5 stages cleared

Introduction

Mar 2026

Committee Review

Apr 2026

House Passage

Apr 2026

Senate Passage

Apr 2026

Signed into Law

May 2026

Introduced Mar 31, 2026 Signed May 11, 2026

Maddy AI version diff · 4 comparisons

What changed between versions

HB1179 Original → HB1179 Act · 4 edits

MODERATE

This bill updates the state's property tax exemption program to explicitly include aerospace manufacturing facilities and related infrastructure. Previously, the tax break was limited to general manufacturing; now, aerospace companies can qualify if their facilities are integral to the manufacturing process. This change aims to attract and retain aerospace industry investment in Louisiana by aligning the tax code with this high-growth sector.

Scope change

The bill expands the scope of the Industrial Tax Exemption Program (ITEP) from general manufacturing establishments to specifically include aerospace manufacturing establishments and their associated facilities.

ELIGIBILITY

Added eligibility for aerospace manufacturing establishments and capital expenditures related to facilities and infrastructure integral to aerospace manufacturing.

DEFINITION

Updated the statutory reference from R.S. 47:1703.2 to R.S. 47:1703.4 to reflect the new section covering aerospace-specific exemptions.

Defined 'aerospace manufacturing' to include fabrication, assembly, integration, testing, preparation, and launch of vehicles and craft.

Defined 'aerospace manufacturing establishment' to include pads, structures, propellant systems, testing infrastructure, and related support systems functionally integrated with the manufacturing process.

Floor votes · Senate Apr 27, 2026 · House Apr 13, 2026

How they voted

36–0

Passed · 4 other

Total votes 40

Apr 27, 2026

D Democratic12

12 Yea

100% Yea

R Republican28

24 Yea 4

85% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Apr 27, 2026

Upper · Passed

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.

upper

Apr 21, 2026

Committee

Read by title and referred to the Legislative Bureau.

upper

Apr 20, 2026

Upper · Passed

Reported favorably.

upper

Apr 13, 2026

Lower · Passed

Read third time by title, amended, roll called on final passage, yeas 94, nays 0. Finally passed, title adopted, ordered to the Senate.

lower

Apr 7, 2026

Lower · Passed

Reported favorably (17-0).

lower

Apr 1, 2026

Committee

Read by title, under the rules, referred to the Committee on Ways and Means.

lower

1 primary · 0 co-sponsors