All Roll Calls
Yes: 374 • No: 0
LouisianaHB 4042025 Regular SessionHouseWALLET
REVENUE DEPARTMENT: Provides relative to various tax administration functions of the Department of Revenue (EN DECREASE GF RV See Note)
Sponsored By: Matthew Willard
Became Law
Revenue and Fiscal AffairsWays and Means
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Bill Overview
Analyzed Economic Effects
8 provisions identified: 0 benefits, 5 costs, 3 mixed.
More gaming winnings face debt collection
The law expands gaming debt collection coverage to entities licensed or permitted under Chapter 10 of Louisiana's gaming law. The Office of Debt Recovery can request collection of overdue debt referred by a Louisiana agency. Covered payments include certain progressive slot machine annuities, cash gaming winnings, and lottery prizes. An entity can deduct no more than one administrative fee from an applicable payment. Covered gaming entities cannot intercept these payments until the single-point inquiry system is available.
Court-confirmed tax schemes lose refunds
The law bars refunds and interest on overpayments tied to tax schemes confirmed by a final court decision. Covered grounds include tax shelters, shams, evasion schemes, and transactions lacking a real business purpose or economic substance. A court with authority over the case must find that the overpayment is based on a covered ground.
Paper filers lose debit-card refunds
Paper filers receiving a Louisiana individual income tax refund can choose a check or direct deposit. Debit cards are no longer an option. If you do not choose a payment method, the state sends a check.
Alcohol shippers face monthly notice deadlines
Shippers moving alcohol to Louisiana dealers must send shipment notices to the secretary of revenue and copies to the dealers. Notices are due by the 20th day of the month after the shipment moves. They must describe the alcohol and transportation used, in the manner the secretary requires.
Direct-payment taxpayers wait longer for interest
Beginning July 1, 2025, a special interest delay applies to taxpayers holding a Louisiana direct-payment number. It covers overpayments from sales and use tax paid on exempt purchases. Interest does not accrue until 180 days after the latest applicable date: the return due date, return or refund-claim filing date, or tax payment date.
Tax refunds earn interest after waiting
Qualifying Louisiana tax refunds earn interest at the rate used for tax obligations. Interest starts 90 days after the latest applicable date: the return due date, return or refund-claim filing date, or tax payment date. Overpayments credited to a taxpayer's account earn no interest.
Construction funds follow federal tax rules
Beginning January 1, 2026, Louisiana follows federal tax treatment for qualifying capital construction funds. Funds must be created under 46 U.S.C. App. 1177 and 26 U.S.C. 7518. The same treatment covers related income, gains, deductions, losses, credits, adjustments, and tax basis. The supplied text does not establish whether a particular taxpayer pays more or less.
Sales tax locations change for purchases
Drop shipment sales count for sales tax where ownership or possession transfers first. A title abstract created by someone with a Louisiana business location counts at that person's main Louisiana business location. These rules apply to past and future transactions. They can raise or lower local tax charged on covered purchases without changing tax rates themselves.
Sponsors & Cosponsors
Sponsor
Matthew Willard
Affiliation unavailable
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
House vote • 6/12/2025
Conference Committee Report read, roll called, yeas 94, nays 0. The Conference Committee Report was adopted.
Yes: 94 • No: 0
Senate vote • 6/12/2025
Conference Committee Report read; adopted by a vote of 36 yeas and 0 nays.
Yes: 36 • No: 0
House vote • 6/10/2025
Read by title, roll called, yeas 93, nays 0, Senate amendments rejected, conference committee appointment pending.
Yes: 93 • No: 0
Senate vote • 6/9/2025
Senate floor amendments read and adopted. Read by title, passed by a vote of 38 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.
Yes: 38 • No: 0
House vote • 4/30/2025
Read third time by title, amended, roll called on final passage, yeas 99, nays 0. Finally passed, title adopted, ordered to the Senate.
Yes: 99 • No: 0
House vote • 4/15/2025
Reported favorably
Yes: 14 • No: 0
Actions Timeline
Sent to the Governor for executive approval.
6/13/2025HouseConference Committee report received. Lies over under the rules.
6/12/2025HouseRules suspended.
6/12/2025HouseConference Committee Report read, roll called, yeas 94, nays 0. The Conference Committee Report was adopted.
6/12/2025HouseNotice House adopted the Conference Committee Report.
6/12/2025SenateConference Committee Report read; adopted by a vote of 36 yeas and 0 nays.
6/12/2025SenateNotice of Senate adoption of Conference Committee Report.
6/12/2025HouseEnrolled and signed by the Speaker of the House.
6/12/2025HouseSigned by the President of the Senate.
6/12/2025SenateNotice of Senate conferees appointed.
6/11/2025HouseNotice House Conference Committee members appointed.
6/11/2025SenateHouse conferees appointed: Willard, Emerson, and Brass.
6/11/2025HouseRead by title, roll called, yeas 93, nays 0, Senate amendments rejected, conference committee appointment pending.
6/10/2025HouseSenate conference committee members appointed: Womack, Harris, and Reese.
6/10/2025SenateNotice House rejected the Senate amendments.
6/10/2025SenateRules suspended. Called from the Calendar.
6/9/2025SenateSenate floor amendments read and adopted. Read by title, passed by a vote of 38 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.
6/9/2025SenateReceived from the Senate with amendments.
6/9/2025HouseScheduled for concurrence on 06/10/2025.
6/9/2025HouseRules suspended.
6/8/2025SenateRead by title and returned to the Calendar, subject to call.
6/8/2025SenateReported with amendments. Rules suspended. Committee amendments read and adopted. Read by title and referred to the Legislative Bureau.
6/4/2025SenateReported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.
6/4/2025SenateSenate Committee amendments read and adopted.
5/13/2025SenateRead by title. Recommitted to the Committee on Finance.
5/13/2025Senate
Bill Text
Enacted
Engrossed
Enrolled
Introduced
Reengrossed
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