Louisiana House Bills

INSURANCE: Requires insurers to provide prior premium amounts with renewals of certain insurance policies and repeals the distinction between competitive and noncompetitive markets with respect to the regulation of insurance rates

BOARDS/COMMISSIONS: Provides relative to the Advisory Council on Historically Black Colleges and Universities

TAX/AD VALOREM TAX: Prohibits the board of review in Calcasieu Parish from considering ad valorem tax assessment complaints to which the notice of complaint was provided via facsimile transmission (EN NO IMPACT LF EX See Note)

RETIREMENT/STATE EMPS: Provides for the reemployment of retirees under certain circumstances in the Louisiana State Employees' Retirement System (EN SEE ACTUARIAL NOTE APV)

ELECTIONS/BOND & TAX: Provides relative to sales and use tax elections in certain municipalities (EN INCREASE LF EX See Note)

SPECIAL DAY/WEEK/MONTH: Commends Southern University on the occasion of its one hundred forty-fifth anniversary and designates April 22, 2025, as Southern University Day at the state capitol

SPECIAL DAY/WEEK/MONTH: Designates April 22, 2025, as Funeral Director Day at the state capitol

COMMENDATIONS: Recognizes the America250--Louisiana celebrations on April 18-19, 2025, and commemorates the two hundred fiftieth anniversary of the start of the American Revolution

COMMENDATIONS: Commends Jack and Jill of America, Inc., on its dedication to stimulating the growth, development, and quality of life of children

COMMENDATIONS: Commends Mother May E. DuPree for her contributions to gospel ministry

TAX/SALES & USE: Levies sales and use taxes on certain digital products and services (Items #8 and 13) (EN +$37,000,000 RV See Note)

ELECTIONS/SPECIAL: Calls a special statewide election on March 29, 2025, for submitting proposed constitutional amendments to the state's electors (Item #22) (EN +$3,281,010 GF EX See Note)

APPROPRIATIONS/SUPPLEML: Makes supplemental appropriations for Fiscal Year 2024-2025 (Items #18, 21, and 23)

TAX/CORP FRANCHISE: Repeals the corporation franchise tax and limits eligibility of certain credits to be claimed against corporation franchise tax (Item #3) (EN -$574,000,000 RV See Note)

TAX/SEVERANCE TAX: Provides relative to horizontal well exemption (Item #9) (EN NO IMPACT See Note)

TAX/SALES & USE: Requires the secretary of the Department of Revenue to annually estimate revenue derived from aviation fuel collections (Items #8 and 11) (EN SEE FISC NOTE SD EX See Note)

TAX/CORP INCOME: Provides for a flat rate for purposes of calculating corporate income tax and terminates certain corporate income tax exemptions, deductions, and credits (Item #4) (EN SEE FISC NOTE RV See Note)

APPROPRIATIONS: Limits the amount of money that may be appropriated in a fiscal year (Item #14) (EN SEE FISC NOTE GF EX)

FUNDS/FUNDING: Relative to finances of the state (Items #16 and 21) (EN DECREASE GF RV See Note)

TAX/AD VALOREM TAX: Provides for the homestead exemption, special assessment level, and other property tax exemptions for purposes of determining ad valorem taxation of certain property (Items #1 and 10) (EN SEE FISC NOTE LF RV See Note)

TAX: Provides for the rate of the state sales and use tax and for exemptions, exclusions, credits, and rebates claimed against sales and use taxes; and provides for a flat rate of income tax for individuals, estates, and trusts, increases the standard deduction, and modifies or repeals certain income tax deductions and credits (Items #5, 6, and 8) (EN SEE FISC NOTE RV See Note)