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LouisianaHB 10882026 Regular SessionHouseWALLET

TAX/TAX REBATES: Authorizes a state and local sales and use tax rebate on the purchase of certain items used in aerospace facilities and activities (EN DECREASE GF RV See Note)

Sponsored By: Tony Bacala (Republican)

Signed by Governor

Revenue and Fiscal AffairsWays and Means

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 0 costs, 1 mixed.

Tax rebates and conditions for Louisiana aerospace

Beginning July 1, 2026, approved Louisiana aerospace facility owners and qualifying contractors can get yearly state and local sales tax rebates. Rebates cover sales and use taxes on machinery, equipment, materials, supplies, and services used directly in aerospace work. Covered work includes research, manufacturing, launch, flight, and recovery—not general management or overhead. Louisiana Economic Development must certify the facility, and its owner must sign a rebate agreement. Owners must swear that projects will add at least 200 new direct, permanent, full-time Louisiana jobs and $1 billion in new Louisiana capital investment. These targets cover the period starting July 1, 2026, and must be met by July 1, 2031. Agreements last 20 years from signing and may be renewed for 10 more years with added conditions. Claims require certification and purchase records; the Revenue Department handles state rebates, while local taxing authorities handle local rebates. Qualified taxpayers may receive Direct Payment Numbers for the agreement's full term. Missing either target ends the agreement; other unmet legal or contract duties can also end eligibility and trigger repayment. Owners must reimburse the Revenue Department or its agent for recovery costs. Recovery actions follow existing tax collection rules and may begin within the later of the statutory collection period or two years after termination.

Sponsors & Cosponsors

Sponsor

  • Tony Bacala

    Republican • House

Cosponsors

  • Adrian Fisher

    Democratic • House

  • Gerald "Beau" Beaullieu IV

    Republican • House

  • Charles Owen

    Republican • House

  • Jason Brian DeWitt

    Republican • House

  • John E. Wyble

    Republican • House

  • Lauren Ventrella

    Republican • House

  • Michael Charles Echols

    Republican • House

  • Michael Robert Bayham Jr.

    Republican • House

  • Pat Moore

    Democratic • House

  • Paul Sawyer

    Republican • House

  • Peter F. Egan Sr.

    Republican • House

  • Rashid Armand Young

    Democratic • House

  • Steven Jackson

    Democratic • House

  • Sylvia Elaine Taylor

    Democratic • House

Roll Call Votes

All Roll Calls

Yes: 148 • No: 0

Senate vote • 4/27/2026

Rules suspended. Read by title, passed by a vote of 36 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.

Yes: 36 • No: 0

House vote • 4/13/2026

Read third time by title, roll called on final passage, yeas 95, nays 0. Finally passed, title adopted, ordered to the Senate.

Yes: 95 • No: 0

House vote • 4/7/2026

Reported favorably

Yes: 17 • No: 0

Actions Timeline

  1. Signed by the Governor. Becomes Act No. 190.

    5/11/2026House

  2. Effective date: 07/01/2026.

    5/11/2026House

  3. Sent to the Governor for executive approval.

    5/5/2026House

  4. Signed by the President of the Senate.

    5/4/2026Senate

  5. Enrolled and signed by the Speaker of the House.

    4/29/2026House

  6. Received from the Senate without amendments.

    4/28/2026House

  7. Rules suspended. Read by title, passed by a vote of 36 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.

    4/27/2026Senate

  8. Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.

    4/22/2026Senate

  9. Read by title and referred to the Legislative Bureau.

    4/21/2026Senate

  10. Reported favorably.

    4/20/2026Senate

  11. Read second time by title and referred to the Committee on Revenue and Fiscal Affairs.

    4/14/2026Senate

  12. Read third time by title, roll called on final passage, yeas 95, nays 0. Finally passed, title adopted, ordered to the Senate.

    4/13/2026House

  13. Received in the Senate. Rules suspended. Read first time by title and placed on the Calendar for a second reading.

    4/13/2026Senate

  14. Scheduled for floor debate on 04/13/2026.

    4/9/2026House

  15. Read by title, ordered engrossed, passed to 3rd reading.

    4/8/2026House

  16. Reported favorably (17-0).

    4/7/2026House

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

    4/1/2026House

  18. Read by title. Lies over under the rules.

    3/31/2026House

Bill Text

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