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LA HB614

Bill

Status

Introduced

2/26/2026

Primary Sponsor

Steven Jackson

Click for details

Origin

House of Representatives

2026 Regular Session

AI Summary

  • Qualifying businesses that deploy personnel to perform disaster or emergency-related work in Louisiana during a declared state disaster or emergency may receive a rebate for state sales taxes paid on lodging and prepared meals for those workers

  • Rebate applications must be submitted to the Department of Revenue with proof of actual state sales tax amounts paid on eligible purchases

  • The Secretary of the Department of Revenue determines applicant eligibility and may recapture rebate amounts from recipients later found ineligible, treating such amounts as tax obligations

  • The rebate program terminates on January 1, 2032

Legislative Description

Authorizes a rebate of state sales taxes paid by businesses on lodging and meals for persons performing disaster or emergency-related work

TAX/TAX REBATES

Last Action

Read by title, under the rules, referred to the Committee on Ways and Means.

3/9/2026

Committee Referrals

Ways and Means2/26/2026

Full Bill Text

No bill text available