Budget & Taxes

signed · Louisiana · House May 11, 2026

HB 1088: TAX/TAX REBATES: Authorizes a state and local sales and use tax rebate on the purchase of certain items used in aerospace facilities and activities (EN DECREASE GF RV See Note)

This bill creates a sales and use tax rebate program for purchases of equipment and materials used in aerospace facilities and activities in Louisiana. To qualify, aerospace facility owners must certify that their projects will create at least 200 new permanent jobs and invest at least $1 billion in the state between July 2026 and July 2031. The rebate applies to purchases made on or after July 1, 2026, and can be claimed annually by eligible contractors and facility owners through the Department of Revenue. If a facility fails to meet its job creation or investment obligations by July 2031, the state can terminate the agreement and require repayment of any rebates already received. The program is administered by Louisiana Economic Development, which certifies facilities and manages agreements that can be renewed for up to 10 additional years.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates tax rebate program for aerospace investments, promoting economic development and job creation while providing tax relief to eligible businesses.75% confidence

Sub-Topics Sales Tax

died · Louisiana · Senate Apr 13, 2026

SB 443: SPECIAL DISTRICTS: Creates the New Orleans Hospitality and Entertainment District. (gov sig)

This bill creates the New Orleans Hospitality and Entertainment District, a new political subdivision covering all of Orleans Parish, to coordinate economic and community development efforts. The district will be governed by a ten-member board of commissioners that includes representatives from major tourism and hospitality organizations plus four residents appointed by the mayor who must own or operate tourism-related businesses. Key provisions allow the district to levy taxes and special assessments, issue bonds for financing, create subdistricts, and enter cooperative agreements with the city, state, and property owners to improve tourism infrastructure, public safety, sanitation, and entertainment facilities within designated hospitality zones.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates a district with authority to levy taxes and special assessments to fund economic development and community initiatives, directly advancing fiscal management and revenue generation for public purposes.75% confidence

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signed · Louisiana · Senate Jun 23, 2026

SB 406: TAX/LOCAL: Authorizes the city of Slidell to levy a hotel occupancy tax. (gov sig) (EN +$590,000 LF RV See Note)

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill authorizes hotel occupancy tax to generate revenue for city government, directly supporting local budget and fiscal management.90% confidence

Sub-Topics Sales Tax

in committee · Louisiana · House Apr 1, 2026

HB 1133: HOUSING: Creates the Dream Starter Act

This bill establishes the Dream Starter Act to create a new assistance program for first-generation homebuyers in Louisiana who lack generational wealth or prior homeownership experience. The program will provide forgivable loans to help eligible applicants cover down payments, closing costs, mortgage insurance, and interest rate buy-downs when purchasing a principal residence. To qualify, applicants must meet first-time homebuyer criteria, complete approved homebuyer education and financial counseling, and commit to living in the home for a specified period. The Louisiana Housing Corporation will administer the program, manage a dedicated state fund, and submit annual reports on participation and outcomes to the legislature.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates assistance program with forgivable loans for first-generation homebuyers, representing government spending to support housing affordability and financial inclusion.75% confidence ✓ HousingSupports HousingBill creates assistance program with forgivable loans for first-generation homebuyers, directly advancing affordable housing access and homebuyer support.95% confidence

Sub-Topics Procurement Affordable Housing Homeownership Mortgages

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in committee · Louisiana · House Mar 16, 2026

HB 963: APPROPRIATIONS/JUDGMENT: Appropriates funds for payment of the consent judgment against the state in the suit captioned Elva Moorhead, et al. v. Eagle, Inc. et al.

This bill allocates $150,000 from the state general fund to pay a consent judgment against the state in a lawsuit involving the Louisiana Stadium and Exposition District and the Moorhead family. The funds are designated to cover the judgment's principal amount, interest, court costs, and expert witness fees as specified in the legal agreement signed on October 1, 2025. The legislation ensures payment occurs only after required documentation is submitted to the state treasurer and states that the judgment is considered paid on the act's effective date, stopping further interest accrual.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill appropriates $150,000 from state general fund to pay a consent judgment, directly funding a legal obligation and ensuring fiscal compliance.90% confidence

Sub-Topics State Budget

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signed · Louisiana · House Jun 12, 2026

HB 983: APPROPRIATIONS: Appropriates funds for the expenses of the judiciary for Fiscal Year 2026-2027

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates $229.6M for judiciary operational expenses, directly funding essential government services and public sector salaries.95% confidence ✓ Criminal JusticeSupports Criminal JusticeBill allocates $229.6M to fund judicial system operations, salaries, and administrative costs, directly supporting criminal justice infrastructure.85% confidence

Sub-Topics Appropriations Pensions State Budget Courts Domestic Violence Judges

signed · Louisiana · Senate May 29, 2026

SB 436: MULTIMODAL COMMERCE: Provides relative to annual aviation fuel estimates. (8/1/26) (EN SEE FISC NOTE SD EX)

This bill updates Louisiana's aviation fuel tax laws to establish a standardized method for estimating annual tax revenue. It requires the Department of Revenue to calculate these estimates using specific data sources, including fuel prices and sales volumes, and mandates that the Revenue Estimating Conference use this formula for its own projections. The legislation also sets reporting requirements for the Joint Legislative Committee on the Budget and requires legislative approval for any agreements between state agencies regarding these calculations. Additionally, the bill restricts funding from aviation fuel taxes to airports that clearly designate public ramp space in their directories, and it will expire on January 1, 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill strengthens aviation fuel tax revenue estimation, improving fiscal management and budget accuracy for state revenue projections.85% confidence

Sub-Topics Revenue

in committee · Louisiana · House Apr 1, 2026

HB 1124: TAX/AD VALOREM-EXEMPTION: Provides relative to an optional exemption of business inventory from ad valorem taxes and a partial exemption for that property based on fair market value adjustments (OR SEE FISC NOTE SD EX)

This bill allows Louisiana parishes to choose between two tax relief options for business inventory: a full exemption over up to seven years with state compensation, or a partial exemption that reduces the percentage of fair market value used to calculate taxes. Parishes that elect the full exemption would receive state payments equal to the greater of taxes collected on business inventory in 2026 or $500,000, capped at $10 million. The partial exemption option requires written agreements between local officials to reduce the tax valuation percentage, which must be submitted to the Louisiana Tax Commission. These changes would apply to property tax years beginning on or after January 1, 2026, affecting businesses that hold inventory subject to ad valorem taxes.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief for business inventory through exemptions and state compensation, reducing tax burdens and promoting economic activity.85% confidence

Sub-Topics Property Tax Sales Tax Tax Incentives

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in committee · Louisiana · House Mar 31, 2026

HB 1019: APPROPRIATIONS/JUDGMENT: Appropriates funds for payment of the consent judgment against the state in the suit captioned Shelia Ann Brooks v. Mebrahtom et al.

This bill allocates $10,000 from the state general fund to pay a consent judgment against the state in a lawsuit filed by Shelia Ann Brooks. The judgment involves multiple defendants including state transportation officials, the City-Parish of Baton Rouge, and the Baton Rouge Police Department, and was signed on November 19, 2025. The funds can only be used to pay the principal, interest, court costs, and expert witness fees as specified in the judgment, with payment contingent on submitting required documentation to the state treasurer. The bill takes effect upon the governor's signature or after the legislative session concludes without a veto.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill appropriates $10,000 from state general fund to pay a consent judgment, directly funding a legal obligation and utilizing state budget resources.75% confidence

Sub-Topics State Budget

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in committee · Louisiana · House Mar 31, 2026

HB 1083: APPROPRIATIONS/JUDGMENT: Appropriates funding for the consent judgment against the state in the suit captioned Chamberlain et al. v. State of La. et al.

This bill authorizes the Louisiana state government to pay $8,500 from the state general fund to settle a 2018 consent judgment in a lawsuit brought by Lisa and Webster Chamberlain against the state Department of Transportation and Development and Caddo Parish Commission. The funds will cover the judgment's principal amount along with any awarded interest, court costs, and expert witness fees, with payment contingent on submitting required documentation to the state treasurer. Once paid, the judgment will be considered satisfied and interest will stop accruing as of the bill's effective date. The legislation takes effect upon the governor's signature or after the standard legislative timeline if not vetoed.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill appropriates state funds to settle a legal judgment, directly advancing budget appropriations and fiscal management by allocating resources for government obligations.85% confidence

Sub-Topics State Budget

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