TAX EXEMPTIONS: Provides for the adoption of tax exemptions

This bill adopts a new rule to ensure that any future sales and use tax exemptions in Louisiana apply equally at both state and local levels, preventing situations where local taxes differ from state taxes for the same items. Effective January 1, 2026, the rule requires a report from the Legislative Fiscal Officer before lawmakers can vote on any tax exemption, ensuring the report is available to all members before a decision is made. While the rule generally blocks motions that would create non-uniform tax bases, either the Senate or the House can override this restriction if two-thirds of the members present vote to do so. The measure directly affects the legislative process for tax laws and impacts businesses and consumers by standardizing how sales taxes are applied across the state.