LouisianaHB 3132025 Regular SessionHouseWALLET

TAX/SALES-USE-EXEMPT: Exempts purchases made by child advocacy centers from state and local sales and use taxes (EN -$275,000 GF RV See Note)

Sponsored By: Rodney Lyons (Democratic)

Became Law

Revenue and Fiscal AffairsWays and Means

Personalized for You

How does this bill affect your finances?

Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.

Bill Overview

Analyzed Economic Effects

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

Child advocacy centers get sales tax relief

Beginning July 1, 2025, the Louisiana Alliance of Children's Advocacy Centers and qualifying nonprofit child advocacy centers pay no state or local sales and use taxes on purchases. Eligible centers must have a child advocacy board of directors and meet Louisiana Children's Code Article 521 and Title V, Chapter 2 requirements. The Alliance and each qualifying center must apply annually for a one-year exemption certificate. The Department of Revenue must issue rules to carry out the exemption, including application forms and certificate-use rules.

Sponsors & Cosponsors

Sponsor

  • Rodney Lyons

    Democratic • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 134 • No: 13

Senate vote • 6/9/2025

Rules suspended. Read by title, passed by a vote of 37 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.

Yes: 37 • No: 0

House vote • 6/4/2025

Read third time by title, roll called on final passage, yeas 81, nays 13. Finally passed, title adopted, ordered to the Senate.

Yes: 81 • No: 13

House vote • 6/2/2025

Reported favorably

Yes: 16 • No: 0

Actions Timeline

  1. Signed by the President of the Senate.

    6/10/2025Senate
  2. Sent to the Governor for executive approval.

    6/10/2025House
  3. Rules suspended. Read by title, passed by a vote of 37 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.

    6/9/2025Senate
  4. Received from the Senate without amendments.

    6/9/2025House
  5. Enrolled and signed by the Speaker of the House.

    6/9/2025House
  6. Reported favorably. Rules suspended. Read by title and referred to the Legislative Bureau.

    6/8/2025Senate
  7. Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.

    6/8/2025Senate
  8. Read third time by title, roll called on final passage, yeas 81, nays 13. Finally passed, title adopted, ordered to the Senate.

    6/4/2025House
  9. Received in the Senate; read by title Rules suspended. Read second time by title and referred to the Committee on Revenue and Fiscal Affairs.

    6/4/2025Senate
  10. Read by title, ordered engrossed, passed to 3rd reading.

    6/3/2025House
  11. Scheduled for floor debate on 06/04/2025.

    6/3/2025House
  12. Reported favorably (16-0).

    6/2/2025House
  13. Read by title, under the rules, referred to the Committee on Ways and Means.

    4/14/2025House
  14. Prefiled.

    4/2/2025House
  15. Under the rules, provisionally referred to the Committee on Ways and Means.

    4/2/2025House
  16. Becomes Act No. 494 without the Governor's signature.

    7/1/2024House
  17. Effective date: 07/01/2025.

    7/1/2024House

Bill Text

Related Bills

Back to State Legislation