TAX EXEMPTIONS: Provides for the adoption of tax exemptions

2026 Regular Session Introduced by Beau Beaullieu

Requires that any new or amended post-2025 sales tax exemptions, credits, or rebates do not create nonuniform state/local tax bases, with a fiscal officer review.

Taken by the Clerk of the House and presented to the Secretary of State in accordance with the Rules of the House.

Purpose and intent

HCR 95 proposes adopting Joint Rule No. 23 by the Louisiana Legislature.

The rule aims to ensure that any instrument (bill or measure) that creates, modifies, or repeals a sales and use tax exemption, exclusion, credit, or rebate enacted on or after January 1, 2026, results in a uniform state and local sales tax base.

The resolution also allows for waivers of the rule by a two-thirds vote, prior to consideration of such motions.

Key provisions and changes

Adoption of Joint Rule No. 23: The Joint Rules of the Senate and House would include a new rule governing instruments affecting sales and use tax exemptions, exclusions, credits, or rebates enacted after January 1, 2026.

Uniformity requirement (A): No final passage motion shall be in order if it would enact, amend, or repeal a sales/use tax exemption, exclusion, credit, or rebate after Jan. 1, 2026, that would produce nonuniform state and local tax bases.

Legislative Fiscal Officer review (B): Before any final-passage motion on such an instrument, the Legislative Fiscal Officer must prepare a report evaluating whether the instrument would create nonuniform state/local tax bases. The instrument cannot be finally passed unless that report is placed on the desk of each member.

Waiver authority (C): Either chamber may waive the rule with a two-thirds vote of the members present and voting prior to consideration of a final-passage motion for such instruments.

Who/what is affected

Affects any new or amended sales and use tax exemptions, exclusions, credits, or rebates enacted on or after January 1, 2026.

Primarily relevant to:

The state of Louisiana’s sales and use tax base (state and local levels).
Legislative decision-making processes for tax exemptions/credits/rebates tied to post-2025 enactments.

Procedural and timeline aspects

Effective date reference: January 1, 2026 is the cutoff for the new instruments covered.

Review step: The Legislative Fiscal Officer’s assessment must occur before final passage, and the report must be accessible to all members.

Waiver mechanism: Two-thirds vote to waive the Joint Rule No. 23 before final-passage consideration.

Current status: Read by title (as of May 1, 2026).

Practical implications

The rule creates a procedural safeguard to maintain tax-base uniformity between state and local jurisdictions for post-2025 exemptions/credits/rebates.

It adds a mandatory review step that could slow the final passage of certain tax-related instruments unless waived.

Policymakers must consider potential impacts on local revenue bases when approving new post-2025 tax exemptions or changes.

If you’d like, I can compare this proposed rule to existing laws on tax exemptions or provide a brief layperson’s explainer with an example scenario.

Bill