HB 314 Louisiana House · 2026 Regular Session

REVENUE SHARING: Provides for the Revenue Sharing Distribution for Fiscal Year 2026-2027

HB 314 defines which local governments and special districts will receive state revenue sharing funds for fiscal year 2026-2027. It specifies eligible entities including parishes, school boards, fire protection districts, and water districts (like Red River Waterway District), while excluding certain levee districts and special taxing areas in specific parishes. The bill establishes that funding amounts will be calculated using population data from Louisiana State University’s annual estimates. This clarifies eligibility and distribution rules for Louisiana’s existing revenue sharing program, affecting hundreds of local taxing bodies across the state.

Issues: ✓ Education

Bill status signed all 5 stages cleared

Introduction

Feb 2026

Committee Review

May 2026

House Passage

Apr 2026

Senate Passage

May 2026

Signed into Law

Jun 2026

Introduced Feb 24, 2026 Signed Jun 12, 2026

Maddy AI version diff · 3 comparisons

What changed between versions

HB314 Original → HB314 Act 905 · 4 edits

MODERATE

The bill was enrolled and renumbered as Act 905, shifting its focus from a specific 2026-2027 revenue sharing distribution to a permanent framework for the Revenue Sharing Fund. The most significant change is the reorganization of the list of eligible 'tax recipient bodies,' which now includes new entities in St. Tammany and Tangipahoa parishes while removing several districts previously listed in the original version. This update ensures the fund's allocation reflects current eligibility determinations made by the state treasurer.

Scope change

The bill's scope expanded to include new special taxing districts and bodies in St. Tammany and Tangipahoa parishes that were not eligible for reimbursement under the original act but were later deemed eligible by the state treasurer. Additionally, the definition of eligible bodies was clarified to include districts that never shared proceeds in specific parishes (Bossier, East Baton Rouge, Ouachita, and Terrebonne).

ELIGIBILITY

New special taxing districts and bodies in St. Tammany and Tangipahoa parishes were added to the list of eligible tax recipient bodies.

Several previously listed districts, such as specific wards of Waterworks District #3 and various Community Center Playground Districts, were removed from the eligibility list.

DEFINITION

The definition of 'tax recipient bodies' was updated to clarify eligibility for districts that erroneously shared funds or never shared in specific parishes.

TECHNICAL

The bill title was changed from a specific fiscal year distribution to a general act regarding the Revenue Sharing Fund, and the document was renumbered as Act 905.

Floor votes · Senate May 26, 2026 · House Apr 16, 2026

How they voted

39–0

Passed · 1 other

Total votes 40

May 26, 2026

D Democratic12

11 Yea 1

91% Yea

R Republican28

28 Yea

100% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

May 26, 2026

Upper · Passed

Rules suspended. Read by title, passed by a vote of 38 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.

upper

May 21, 2026

Upper · Passed

Rules suspended. Reported favorably. Rules suspended. Read by title and referred to the Legislative Bureau.

upper

Apr 16, 2026

Lower · Passed

Read third time by title, roll called on final passage, yeas 103, nays 0. Finally passed, title adopted, ordered to the Senate.

lower

Apr 13, 2026

Lower · Passed

Reported with amendments (19-0).

lower

Mar 9, 2026

Committee

Read by title, under the rules, referred to the Committee on Appropriations.

lower

Feb 24, 2026

Committee

Under the rules, provisionally referred to the Committee on Appropriations.

lower

1 primary · 0 co-sponsors