HB 75 modifies Louisiana's gaming regulations to set new limits on how casinos can deduct promotional play (free gaming credits or comps) from their taxable revenue. It establishes two limits: a fixed annual cap of $5 million for promotional play deductions, or a rising percentage of taxable revenue (4% starting 2027, 7% in 2028, 10% after 2029), whichever is greater. This directly affects licensed casino operators in Louisiana by restricting how much they can offset their taxable income through promotional activities. The bill updates definitions in Sections 27:44 and 27:205 to implement these deduction rules, effective from 2027 onward.
This bill authorizes the city of Slidell, Louisiana, to potentially impose a tax on hotel room occupancy, but only if voters approve it through a local election. The tax would be limited to a maximum of two percent on hotel room fees and would be collected from guests when they pay for their stay. If approved, the city government would create the tax through an ordinance and could contract with tax collection agencies to administer it. Any revenue generated from the tax must be used to fund recreational facilities or other tourism-related projects specified in the voter-approved proposition.
This bill establishes the comprehensive capital outlay budget for Louisiana state government, institutions, and public entities for the 2026-2027 fiscal year, allocating specific funding amounts for designated projects and improvements. It outlines how funds will be sourced from the state treasury, federal funds, and self-generated revenues, with particular attention to general obligation bonds and their priority system for funding projects. The legislation sets rules for project prioritization, allowing the State Bond Commission to fund higher priority projects first while permitting exceptions for emergencies or impractical situations, and requires legislative approval for changes to project descriptions or priority designations.
HB 312 allocates $144 million in supplemental funding from the 2024-2025 state budget surplus to pay down existing pension obligations for Louisiana's state retirement systems. It directly affects retirees covered by the Louisiana School Employees' Retirement System, Louisiana State Police Retirement System, Louisiana State Employees' Retirement System, and Teachers' Retirement System. The bill uses specific dollar amounts ($4.8M, $1.8M, $60M, and $77.7M respectively) to cover unpaid pension liabilities for Fiscal Year 2025-2026, drawing solely from the state's surplus funds without new taxes or fees. This is a routine budget adjustment to fulfill existing financial commitments, not a new policy change.
HB 983 allocates approximately $229.6 million in state funds to cover the operational expenses of Louisiana's judicial system for the 2026-2027 fiscal year. The bill directly affects the Supreme Court, Courts of Appeal, District Courts, and related judicial bodies by providing financial support for salaries, administrative costs, retirement benefits, and specialized programs. Key provisions include funding for judge and staff compensation, the Judicial Administrator's Office, the Judiciary Commission, the Law Library, the Judicial College, and various support services such as the Louisiana Protective Order Registry and the Families in Need of Services Program. The legislation also covers information technology expenses and contributions to judicial retirement and pension systems.
This bill allocates approximately $119.6 million in state and self-generated funds to cover the operating expenses of the Louisiana Legislature for the 2026-2027 fiscal year. The money will pay salaries and allowances for legislators, their staff, and officers, as well as cover costs for office maintenance, technology, printing, and committee expenses. Specific amounts are designated for the House of Representatives and Senate, the Legislative Auditor, and the Louisiana State Law Institute, with remaining unspent funds required to be returned to the state general fund by October 2027. The legislation also authorizes the legislature to accept grants and donations for its operations and establishes a working capital fund for the Legislative Auditor's ancillary enterprises.
HB 383 establishes and manages special "ancillary funds" (like internal service or enterprise funds) for Louisiana state agencies to cover operational costs of services they provide to other state departments, such as IT support or employee benefits. It appropriates $2.17 billion for Fiscal Year 2026-2027, primarily funded by fees and self-generated revenues (e.g., $2.17B for the Office of Group Benefits covering state employee health insurance). Agencies must return unspent funds by August 14, 2027, if not renewed, and larger agencies must implement internal audit oversight. This bill directly affects state agencies managing internal services, not the public, by standardizing how they finance and account for these operational costs.
This bill amends Louisiana state laws to allow the city of St. George to levy a premium tax on insurance and to charge new developments for their share of public infrastructure costs. The legislation authorizes the city to collect these funds to help cover essential government expenses and expand roads, drainage, water, and wastewater systems needed due to new construction. To ensure fairness, the law requires the city to prepare detailed plans and hold public hearings before implementing any charges on new projects. These changes specifically apply to municipalities incorporated after 2010 that are located within large parishes, aiming to provide a predictable way for local governments to fund infrastructure growth.
This bill allows the Louisiana Commissioner of Administration to sell surplus movable state property through public auctions. It requires the commissioner to hire qualified auctioneers via competitive bidding, with the contract lasting one year and requiring annual renewal. When both in-state and out-of-state auctioneers bid, the law gives preference to in-state professionals if their services are equal in quality and cost no more than 10% higher than out-of-state options. The changes apply to any state board, commission, agency, or department disposing of surplus movable items.
HB 776 updates Louisiana's Port Construction and Development Priority Program. It requires port authorities to provide local matching funds (10% for standard projects, 20% for large, 30% for very large) before state funds from the Transportation Trust Fund can be used. The bill also modifies how the department contracts with entities like LSU's Ports Institute for project evaluation and mandates quarterly public hearings for project prioritization. Projects not funded in one year retain their priority and carry forward to the next fiscal year, with the legislature prohibited from adding new projects to the approved list.
