Budget & Taxes

in committee · Louisiana · House Apr 1, 2026

HB 1120: TAX/TOBACCO TAX: Provides relative to the intent and purpose of laws imposing tobacco taxes (OR NO IMPACT See Note)

This bill clarifies the purpose of Louisiana's tobacco tax laws by explicitly stating that the state intends to levy excise taxes on all tobacco products, including cigarettes, cigars, smokeless tobacco, and electronic vaping products. It requires dealers to collect taxes from the first seller or distributor of these products within the state and mandates that free samples given for advertising be taxed the same as sold products. The legislation also introduces a provision to tax products in a risk-proportionate manner based on FDA determinations about modified risk and prohibits the distribution of free cigarette samples while allowing smokeless tobacco samples only under federal regulations.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill clarifies and strengthens tobacco tax laws, expanding tax base to include vaping products and ensuring tax collection on free samples, which increases state revenue.90% confidence

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signed · Louisiana · House Jun 12, 2026

HB 1126: LEGISLATIVE EXPENSES: Makes appropriations for the expenses of the legislature for Fiscal Year 2026-2027

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly allocates $119.6M to fund legislative operations, salaries, and essential services, directly advancing budget appropriations.95% confidence

Sub-Topics Appropriations State Budget

signed · Louisiana · House Jun 2, 2026

HB 1134: RETIREMENT/STATE EMPS: Creates the Back-Deferred Retirement Option Program within the Louisiana State Employees' Retirement System (EN SEE ACTUARIAL NOTE APV)

This bill creates a new retirement option for certain Louisiana state judges who are scheduled to lose their positions when they retire. It allows eligible judges to voluntarily retire early to save state money, in exchange for a special benefit structure that excludes the early retirement period from their service credit calculation. Judges participating in this program must not seek re-election to another judicial office and can only use this option once. The program includes specific rules about how benefits are calculated, contribution requirements, and a maximum benefit period of up to 36 months.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates early retirement option to save state money, promoting fiscal responsibility and reducing budget burden on state employees' retirement system75% confidence

Sub-Topics Pensions

signed · Louisiana · Senate May 15, 2026

SB 442: TAX/LOCAL: Provides for a local sales and use tax exemption in Calcasieu Parish for the furnishing of repairs to certain aircraft. (7/1/26) (EN SEE FISC NOTE LF RV See Note)

This bill creates a sales and use tax exemption for aircraft repair services in Calcasieu Parish, Louisiana. It directly affects businesses that perform repairs, modifications, overhauls, or upgrades on aircraft registered outside of Louisiana. The exemption only applies when repairs are done at specific airports meeting strict infrastructure requirements, including a runway at least 10,700 feet long, 200 feet wide, and with concrete at least 17 inches thick. The changes will take effect on July 1, 2026, and apply only to local taxes levied by Calcasieu Parish authorities.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax exemption for aircraft repair services, reducing tax burden on businesses and promoting economic activity in Calcasieu Parish.85% confidence ✓ TransportationSupports TransportationBill provides tax exemption for aircraft repair services, supporting aviation infrastructure and maintenance in Calcasieu Parish.75% confidence

Sub-Topics Sales Tax Tax Incentives Airports

passed · Louisiana · House May 7, 2026

HB 981: FUNDS/FUNDING: Establishes the Law Enforcement Retention Incentive Subfund within the Law Enforcement Recruitment Incentive Fund (RE SEE FISC NOTE GF EX)

This bill extends the expiration date of Louisiana's Law Enforcement Recruitment Incentive Program from July 1, 2027 to July 1, 2029. The program provides financial incentives to encourage individuals to join law enforcement agencies in the state. Under this legislation, any remaining funds in the program's dedicated account will be moved to the state's general fund once the program ends. The change affects law enforcement recruitment efforts and the state's budget management for this specific incentive fund.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill extends funding for law enforcement recruitment program, maintaining financial support for public safety initiatives and preserving dedicated state funds for essential services.80% confidence ✓ Criminal JusticeSupports Criminal JusticeBill extends funding for law enforcement recruitment incentives, strengthening law enforcement capabilities and supporting criminal justice infrastructure.85% confidence

Sub-Topics State Budget Law Enforcement

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signed · Louisiana · House May 29, 2026

HB 961: TAX/AD VALOREM TAX: Extends eligibility to certain trusts for an ad valorem tax exemption for a property owner who is at least sixty-five years of age or older (EN SEE FISC NOTE LF RV See Note)

This bill modifies the eligibility criteria for property tax exemptions available to seniors in Louisiana. It allows certain trusts to qualify for ad valorem tax exemptions on behalf of property owners who are at least sixty-five years old or older. The amendment specifically updates the legal reference to align with the Regular Session of the legislature. This change directly affects elderly homeowners and their trust arrangements, potentially reducing their property tax burden. The bill does not alter the fundamental structure of the exemption but adjusts the procedural language governing its application.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill extends property tax exemptions for seniors, reducing tax burden on elderly homeowners and promoting fiscal relief for lower-income populations.85% confidence ✓ HousingSupports HousingBill reduces property tax burden for elderly homeowners through trust eligibility, indirectly supporting housing affordability for seniors.75% confidence

Sub-Topics Property Tax Tax Incentives Landlords Property Taxes

in committee · Louisiana · House Apr 1, 2026

HB 1127: ECONOMIC DEVELOPMENT: Adds requirements for cooperative endeavor agreements between Louisiana Economic Development and nongovernmental entities

This bill requires nongovernmental partners working with Louisiana Economic Development to spend at least 35% of their funding on goods made within the state. It applies to new cooperative agreements formed after August 1, 2026, while excluding older programs established before that date. Partners must keep records proving compliance and provide them to the department when asked. The law does not affect existing economic development programs created before August 15, 2010.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill strengthens state economic development by requiring 35% of funding be spent on in-state goods, promoting local business and fiscal responsibility.75% confidence

Tags Economic Development

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in committee · Louisiana · House Mar 18, 2026

HCR 20: SCHOOLS/FINANCE-MFP: Provides for legislative approval of the MFP formula for FY 2026-2027 (OR -$12,159,331 GF EX See Note)

This bill approves a state funding formula for public schools in Louisiana for the 2026-2027 fiscal year, which determines how much money each school district receives based on student needs and local financial capacity. The formula calculates funding through four levels: a base amount based on student enrollment and special needs like poverty or disabilities, an incentive for districts to exceed minimum requirements, specific allocations for staff pay raises and mandated costs, and additional funds for specialized programs and charter schools. The legislation applies to city and parish school systems, various types of charter schools, and state university lab schools, ensuring funds are used only for educational purposes such as instruction, staff salaries, and facility maintenance.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill approves state funding formula for public schools, increasing financial resources for education services and student needs.90% confidence ✓ EducationSupports EducationBill approves state funding formula for public schools, determining funding based on student needs and local capacity, directly supporting education funding.90% confidence

Sub-Topics State Budget Higher Education School Funding

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in committee · Louisiana · House Mar 11, 2026

HB 958: APPROPRIATIONS/JUDGMENT: Appropriates funds for payment of the consent judgment against the state in the suit captioned Charles E. Parker v. Taylor-Seidenbach, Inc., et al

This bill allocates $50,000 from Louisiana's state general fund to pay a consent judgment in a lawsuit between the state and Charles E. Parker. The funds are designated for the 2025-2026 fiscal year and cover principal, interest, court costs, and expert witness fees awarded in the case. The payment will only be made after required documentation is submitted to the state treasurer, and interest will stop accruing once the bill takes effect. The legislation does not change existing laws but provides specific funding to settle a legal obligation.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill appropriates $50,000 from state general fund to pay a consent judgment, directly addressing state fiscal obligations and budget management.75% confidence

Sub-Topics State Budget

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in committee · Louisiana · House Apr 1, 2026

HB 1123: FUNDS/FUNDING: Establishes the Transportation Backlog Fund to be used to fund certain transportation projects (OR -$20,000,000 GF RV See Note)

This bill creates a new Transportation Backlog Fund to address the imbalance where certain Louisiana parishes contribute more severance tax revenue to the state than they receive in benefits. The fund will be established with an initial $20 million transfer from the state general treasury and will earn interest on its investments. Money from the fund can only be used for transportation projects located entirely within parishes that have received the maximum constitutional severance tax allocation for natural resources, and projects must be included in specific state or federal priority programs. All fund disbursements require approval from the Joint Committee on Transportation, Highways, and Public Works before being allocated to specific projects.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates Transportation Backlog Fund to address funding imbalance, providing $20M transfer and interest earnings for transportation projects in affected parishes, strengthening state fiscal management.90% confidence ✓ TransportationSupports TransportationBill establishes new Transportation Backlog Fund with $20M initial funding to address infrastructure imbalances and fund transportation projects in specific parishes.95% confidence

Sub-Topics Revenue Transportation Funding

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