HB 614 Louisiana House · 2026 Regular Session

TAX/TAX REBATES: Authorizes a rebate of state sales taxes paid by businesses on lodging and meals for persons performing disaster or emergency-related work (EG -$55,000 GF RV See Note)

HB 614 creates a state sales tax rebate for businesses that pay sales tax on lodging and meals for workers performing disaster or emergency response work during a declared state disaster. It directly affects qualifying businesses deploying personnel to disaster sites, allowing them to reclaim the actual sales tax paid on these purchases. To claim the rebate, businesses must apply to the Department of Revenue with proof of tax paid, and the rebate expires on January 1, 2032. The bill provides clear eligibility rules and application procedures without specifying a rebate amount or percentage.

Issues: ✓ Budget & Taxes

Bill status in committee 1 of 4 stages cleared

Introduction

Feb 2026

Committee Review

Floor Vote

Governor

Introduced Feb 26, 2026 Last action Apr 13, 2026

Maddy AI version diff · 1 comparison

What changed between versions

HB614 Original → HB614 Engrossed · 5 edits

MODERATE

The bill was amended to narrow the eligibility for the sales tax rebate, restricting it specifically to 'utilities' rather than any general business entity. Additionally, the time window for claiming the rebate was shortened from an open-ended 'disaster period' to a strict ten-day window starting on the first day of a declared emergency. The definition of 'disaster or emergency-related work' was also updated to align with federal per diem rates for travel expenses.

Scope change

The scope of the rebate program was significantly narrowed from applying to any business entity to applying only to utilities.

ELIGIBILITY

Changed the definition of 'qualifying business' from any business entity to specifically 'any utility'.

TIMELINE

Reduced the rebate eligibility window from the full 'disaster period' to a specific ten-day period beginning on the first day of the declared emergency.

DEFINITION

Added a new definition for 'disaster rebate eligibility period' and updated the definition of 'disaster or emergency-related work' to reference federal General Services Administration per diem rates.

FISCAL

Established a new annual funding cap of $55,000 for the rebate program and introduced a pro-rata allocation method if requests exceed this limit.

REQUIREMENT

Added a new provision stating that all rebate requests received on the same business day will be treated as received at the same time for processing purposes.

Floor votes

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Full legislative history

Actions timeline

Total actions

Key actions

Committee

Apr 7, 2026

Lower · Passed

Reported with amendments (9-7).

lower

Mar 9, 2026

Committee

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

lower

Feb 26, 2026

Committee

Under the rules, provisionally referred to the Committee on Ways and Means.

lower

1 primary · 0 co-sponsors