All Roll Calls
Yes: 367 • No: 0
LouisianaHB 5182025 Regular SessionHouseWALLET
TAX/SEVERANCE TAX: Provides relative to rates, computation, and administration of severance tax on oil, gas, and other natural resources (EN NO IMPACT GF RV See Note)
Sponsored By: Brett F. Geymann (Republican)
Signed by Governor
Revenue and Fiscal AffairsWays and Means
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Bill Overview
Analyzed Economic Effects
4 provisions identified: 2 benefits, 0 costs, 2 mixed.
Fewer accountant requirements for well operators
Horizontal-well operators face fewer accountant requirements for well-cost reports supporting their severance tax exemption. The accountant must still hold an active Louisiana certified public accountant license in good standing and remain independent from the operator. A firm permit and participation in an approved peer-review program are no longer required.
Tax credits for businesses injecting gas
Businesses injecting gas into a Louisiana formation can claim a credit against severance tax currently due. They qualify even if they were not the first party to extract the gas. Injection must support recycling, repressuring, pressure maintenance, or another use that increases oil or other hydrocarbon recovery. The credit equals the injected volume times the current severance tax rate. Gas remains taxable when first extracted.
More data for timber tax values
The Louisiana Forestry Commission can use more information to set taxable market values for trees, timber, and pulpwood. Sources include timber sales reported to the Department of Revenue and the agriculture department's Quarterly Report of Forest Products. The commission can also consider other information it finds appropriate. These values affect severance tax calculations.
Parish resource tax shares face caps
Parishes receive shares of severance taxes on resources extracted within their borders. They receive one-third of sulphur and lignite taxes, one-fifth for resources other than sulphur, lignite, or timber, and three-fourths for timber. Limits in Article VII, Section 4 of the Louisiana Constitution apply. After those limits are reached, additional collections for the year go to the state treasury, except under R.S. 30:88.1.
Sponsors & Cosponsors
Sponsor
Brett F. Geymann
Republican • House
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
House vote • 6/12/2025
Conference Committee Report read, roll called, yeas 95, nays 0. The Conference Committee Report was adopted.
Yes: 95 • No: 0
Senate vote • 6/12/2025
Conference Committee Report read; adopted by a vote of 33 yeas and 0 nays.
Yes: 33 • 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 • 6/8/2025
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 • 5/8/2025
Read third time by title, roll called on final passage, yeas 96, nays 0. Finally passed, title adopted, ordered to the Senate.
Yes: 96 • No: 0
House vote • 5/5/2025
Reported favorably
Yes: 12 • No: 0
Actions Timeline
Signed by the Governor. Becomes Act No. 373.
6/20/2025HouseEffective date: 08/01/2025.
6/20/2025HouseSent to the Governor for executive approval.
6/16/2025HouseConference Committee report received. Lies over under the rules.
6/12/2025HouseRules suspended.
6/12/2025HouseConference Committee Report read, roll called, yeas 95, 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 33 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.
6/12/2025SenateHouse conferees appointed: Geymann, Emerson, and Carlson.
6/11/2025HouseSenate conference committee members appointed: Bass, Foil, and Reese.
6/11/2025SenateNotice House Conference Committee members appointed.
6/11/2025SenateNotice of Senate conferees appointed.
6/11/2025HouseRead by title, roll called, yeas 93, nays 0, Senate amendments rejected, conference committee appointment pending.
6/10/2025HouseNotice House rejected the Senate amendments.
6/10/2025SenateReceived from the Senate with amendments.
6/9/2025HouseScheduled for concurrence on 06/10/2025.
6/9/2025HouseRules suspended. Called from the Calendar.
6/8/2025SenateSenate 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.
6/8/2025SenateRules suspended.
6/4/2025SenateRead by title and returned to the Calendar, subject to call.
6/4/2025SenateRead by title and referred to the Legislative Bureau.
6/3/2025SenateReported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.
6/3/2025Senate
Bill Text
Engrossed
Enrolled
Introduced
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