LA HB464

Solar power generation facilities would be prohibited from receiving Industrial Tax Exemption Program (ITEP) property tax exemptions unless all solar panels used by the facility are manufactured in Louisiana.

The amendment would be submitted to Louisiana voters at the November 3, 2026 statewide election and requires two-thirds approval from both legislative houses to appear on the ballot.

"Solar power generation facility" is defined as solar energy collectors or systems that collect solar energy for use as thermal, mechanical, or electrical energy, including supporting equipment.

If approved by voters, the restriction takes effect January 1, 2027, and applies to property taxes beginning in tax year 2027.

The existing ITEP program allows ad valorem tax exemptions for up to 5 years initially, with possible 5-year renewal, for new manufacturing establishments or additions to existing facilities.