WeVote
Log In

Bill

Bill

HB 614

TAX/TAX REBATES: Authorizes a rebate of state sales taxes paid by businesses on lodging and meals for persons performing disaster or emergency-related work (EG -$55,000 GF RV See Note)

2026 Regular Session Introduced by Steven Jackson

Louisiana bill authorizes sales tax rebates for businesses providing lodging and meals to disaster/emergency workers, costing state $95,463 in foregone revenue.

Read by title, returned to the calendar.
0
WeVote Research Nonpartisan
Bill Summary · HB 614

Legislative bill overview

HB 614 creates a state sales tax rebate for businesses that provide lodging and meals to workers performing disaster or emergency response operations. The bill authorizes reimbursement of sales taxes paid on these expenses, with an estimated fiscal impact of $95,463 to the state general fund.

Why is this important

During disasters and emergencies, rapid deployment of workers—including first responders, construction crews, and utility personnel—is critical for recovery. Tax incentives can reduce business costs associated with emergency staffing, potentially encouraging faster response times and fuller participation in recovery efforts. However, this also represents a direct revenue loss to the state during periods when emergency spending is already high.

Potential points of contention

  • Fiscal impact during crisis: The state loses $95,463 in revenue precisely when emergency budgets are strained and additional public spending may be needed
  • Definition scope: Unclear whether "disaster or emergency-related work" includes all emergencies or only specific categories, potentially creating ambiguity in claims and administration
  • Business eligibility: No specified criteria for which businesses qualify to claim rebates or how claims are verified, raising concerns about potential abuse or unequal application

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.