HCR 95·LA·house
TAX EXEMPTIONS: Provides for the adoption of tax exemptions
AdoptedFiled May 5, 2026
Sponsor: Beau Beaullieu (R)
Latest Action
Taken by the Clerk of the House and presented to the Secretary of State in accordance with the Rules of the House.
Jun 1, 2026
Summary
The Louisiana Legislature adopted Joint Rule No. 23, which sets new procedures for any sales and use tax exemption, credit, or rebate enacted on or after Jan. 1, 2026. Before such measures can be passed, the Legislative Fiscal Officer must report whether they would create a non‑uniform tax base, and the report must be distributed to all members. Either chamber can waive the rule with a two‑thirds vote of members present and voting.
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