HOUSE W&M committee amendment [LINK]

• Requires (rather than provides for) the legislative auditor's involvement.
• Clarifies that the legislative auditor may recommend, rather than mandate, revoking a company's eligibility for tax incentives if conditions aren't met.
• Specifies that administering agencies must respond in writing to the auditor's evaluation, including proposed remedies if needed, and simultaneously transmit this response to both the auditor and the company.

HOUSE H&G committee amendment [LINK] require the legislative auditor to evaluate each state tax incentive at least every four years, including job creation, income impact, and cost-benefit analysis. Companies that fail to provide data or meet incentive terms lose eligibility. The auditor must notify the administering agency, which then informs the company within 90 days. The auditor may also recommend specific reforms based on findings.

Requires the Louisiana Legislative Auditor (LLA) to regularly evaluate state tax incentives and report findings to the Legislature. Grants the LLA enforcement authority, including the ability to recapture funds from companies that do not comply with data or performance requirements.

Key Provisions: 

- Requires LLA to evaluate all state tax incentives, with discretion to exempt those with minimal fiscal impact. 

- Permits contracting with third-party entities to assist with evaluations. 

- Mandates cost-benefit analyses including impacts on job creation, personal income, and GDP. 

- Requires assessments of fiscal protections, administrative efficiency, and recipient goal achievement. 

- Authorizes LLA to compel participation and data submission from incentive recipients. 

- Grants authority to recapture incentive funds for noncompliance or unmet obligations. 

- Recovered funds may be used for evaluations, economic development, or general expenses. 

- Requires biennial reports to the Legislature with recommendations to retain, reform, or repeal incentives.

SENATE floor amendments [LINK] raise the licensing threshold to $50,000, clarify HUD standards for manufactured housing, allow CPA financial statements in lieu of signed forms, correct legal references, and move the compliance date to January 1, 2026.

SENATE committee amendments [LINK] clarify mold remediation training, define residential roofing as a construction subclass, move the compliance date to September, and require proof of insurance. They also ban contractors from interpreting insurance policies or adjusting claims and extend a response deadline from 60 to 90 days.

Revises licensing and regulation by the Louisiana State Licensing Board for Contractors.

Key Provisions:

- Adds and clarifies contractor classifications, including residential roofing (effective Jan. 1, 2026), home improvement, mold remediation, and solar energy equipment.

- Sets board and subcommittee member term limits and allows removal for poor attendance or cause.

- Requires applicant background checks and establishes financial net-worth minimums ($50,000 for general licenses; $25,000 for home improvement, mold remediation, labor-only).

- Removes licensing exemption for state/political subdivisions.

- Strengthens enforcement on permitting, insurance requirements, recordkeeping, inspections, and written contracts.

- Establishes penalties for violations; unpaid fines may result in license denial or revocation.

Effective: August 1, 2025.

HOUSE committee amendments [LINK] require insurers to provide a copy of the rate transparency report to help consumers understand rates. The report must now clearly state the "projected cost" of insurance coverage rather than just "the cost." Certain duplicative or unnecessary language has been removed, and the commissioner must adopt rules in accordance with the Administrative Procedure Act. The amendments explicitly state that this section does not create a private right of action for consumers and push back the effective date from January 1, 2026, to July 1, 2026.

SENATE floor amendments technical

Requires insurers providing residential property or private passenger automobile coverage to submit a clear, consumer-friendly rate transparency report with every rate filing. Insurers must provide personalized versions of these reports to consumers upon initial coverage offers and renewals to clarify premium costs and underlying factors.

Key Provisions: 

- Mandates insurers to include a transparency report detailing percentage breakdowns of factors impacting premiums, such as reinsurance, claims costs, fees, insurer profit margins, and contingencies.

- Requires reports to disclose any major adverse regulatory findings against insurers from the past three years and identify relationships with affiliated entities or managing general agents.

- Specifies homeowners' policy renewals must note any changes in total insured value.

- Empowers the insurance commissioner to reject filings if transparency reports are misleading or not consumer-friendly.

- Authorizes the commissioner to adopt necessary rules to enforce these requirements.

- Effective January 1, 2026.

SENATE committee amendments technical except amendment 4 [LINK] allows the French Quarter Management District to step in and secure emergency sanitation services if the City of New Orleans fails to provide them due to a lack of staff or an active contract. The district can independently contract for trash and cleaning services during such lapses, and the city is required to reimburse the district for those costs. The district's emergency contract remains in effect until the city resumes its own sanitation services.

BILL: SPECIAL DISTRICT TECHNICAL CORRECTIONS

Makes technical corrections to the French Quarter Management District statute by standardizing the names of appointing organizations on the board of commissioners (e.g., changing "Inc" to "Incorporated"). No changes to the structure or powers of the board. 

Effective August 1, 2025.

EXPANDS tax credits, up to $5 million. Aren't we trying to reduce/eliminate the income and corporate taxes and STOP tax credits?

Renames the School Readiness Tax Credit as the Workforce Child Care Tax Credit. Doubles allowable business expense caps to $100,000 (or $10,000 per child). Increases credit percentages based on facility quality (e.g., 5-star rises from 20% to 50%). Imposes a $5 million annual cap on total credits. Applies to tax periods starting January 1, 2026.

Expands the tax credit by doubling allowable business expense limits and increasing credit percentages (e.g., 5-star facilities from 20% to 50%). The estimated annual cost could rise from about $585,000 to $1 million or more. A Senate amendment caps total credits at $5 million per year to limit the fiscal impact.

ENGROSSED FISCAL NOTE [LINK] it is unclear why the initial tens of millions in cost has disappeared. This question needs to be asked.

FISCAL NOTE [LINK] is staggering.. See the notes below the first chart in the fiscal note.

HOUSE H&G committee amendments [LINK] clarify that information submitted to the insurance commissioner by a pharmacy benefit manager (PBM), if specifically marked as confidential, will remain confidential and not subject to public disclosure. This includes contract terms and other proprietary data. However, the amendment allows the commissioner to retain some authority over how the information is used or disclosed, which is addressed in the remaining bill text.

HOUSE INS committee amendments [LINK] clarify and expand transparency and oversight of pharmacy benefit managers (PBMs). They redefine "rebates" to include all negotiated price concessions and discounts related to prescription drugs. The amendments authorize the insurance commissioner to review PBM compensation programs and examine PBM records to verify reimbursement fairness to pharmacies. Additionally, certain PBM records and compensation details provided to the commissioner are exempted from public records laws, except when shared with other state regulators or during official proceedings.

Proposes amendments to R.S. 22:1657.1(A) concerning the operations of pharmacy benefit managers (PBMs) in Louisiana.

The bill mandates that PBMs apply pharmaceutical rebates in a manner that benefits both covered individuals and health plan sponsors.

Key provisions of the bill:

1.    Calculation of Cost-Sharing:

PBMs are required to determine a covered individual's cost-sharing amount for each prescription drug at the point of sale. This calculation must incorporate a reduction equivalent to 100% of all rebates associated with the dispensing or administration of the drug.

2.    Allocation of Excess Rebates:

In instances where the rebate amount surpasses the individual's cost-sharing obligation, the surplus savings must be transferred to the employer or entity sponsoring the health plan.

The primary beneficiaries of the cost-sharing provisions in House Bill No. 264 would be:

1.    Covered Individuals (Patients):

Patients filling prescriptions would benefit directly at the point of sale. The bill requires that 100% of pharmaceutical rebates be applied when calculating a patient's out-of-pocket cost. This would effectively lower copays or coinsurance amounts, meaning patients could pay less for medications.

2.    Health Plan Sponsors (e.g., Employers):

If the rebate amount exceeds what the patient owes, the remaining savings would go to the employer or organization that sponsors the health plan. This could reduce overall health plan costs, potentially helping employers lower premiums or invest in better benefits for employees.

3.    Indirectly, the Broader Healthcare System:

By increasing transparency and aligning financial incentives, the bill could pressure PBMs to manage drug costs more equitably, potentially contributing to broader cost control efforts in healthcare.

The group that might not benefit—or could even lose out—would be the PBMs themselves, since the bill reduces their ability to retain rebates without passing them on to others.

HOUSE floor amendments [LINK] reallocate state general funds and dedicated revenues, specifying distributions to various programs and organizations including directing funds to housing, youth, homelessness, and preservation projects in New Orleans, allocating $2 million to the Blue Tarp Program, clarifying funding sources from the Environmental Trust Dedicated Fund Account, replacing the "Local Housing of Adult Offenders Program" with the "Transitional Work Program," and designating $5 million for the Debt Service and State Commitments Program.

No longer simply paying off debt. See link below for additional funding. FYI, see this story from Citizens for a New Louisiana: The Million Dollar Club: How Louisiana Lawmakers Secure Capital Outlay Funds [THRU SPECIAL DISTRICTS] https://www.newlouisiana.org/the-million-dollar-club-how-louisiana-lawmakers-secure-capital-outlay-funds/

HOUSE committee amendments [LINK] allocate state funding for disaster recovery expenses related to hurricanes, storm cleanup, and security measures following a terrorist event in New Orleans, Mardi Gras, and Super Bowl LIX. Also provide funds for homelessness services in New Orleans, dementia care programs, veterans' home costs, restroom renovations at the State Archives, legal fees for the Real Estate Appraisers Board, and support for the America 250 Commission.

Provides supplemental appropriations for FY 2024-2025 to reduce the oldest unfunded accrued liabilities (UAL) in state retirement systems. 

Appropriation Total: $148,771,996 

Funding Source: State General Fund (Direct) using certified surplus from FY 2023-2024 

Allocations: 

- Louisiana School Employees' Retirement System: $5,520,766 

- Louisiana State Police Retirement System: $3,476,988 

- Louisiana State Employees' Retirement System: $60,246,955 

- Teachers' Retirement System of Louisiana: $79,527,287 

Summary: HB 460 appropriates surplus funds from FY 2023-2024 to reduce pension debt in four state retirement systems, in line with constitutional requirements for use of nonrecurring revenue.

HOUSE floor bureau amendments technical

HOUSE committee amendments [LINK] direct specific transfers of state funds to various dedicated funds:

• Transfers $15 million from Insurance Department revenues to the Louisiana Fortify Homes Program Fund.
• Transfers $8 million from the State General Fund to the Oilfield Site Restoration Fund.
• Transfers $10 million from the Mineral and Energy Operation Fund to the Oilfield Site Restoration Fund.
• Transfers $1 million from the State General Fund to the Louisiana Outdoors Forever Fund.
• Transfers $1 million from the State General Fund to the Reading Enrichment and Academic Deliverables Fund.
• Transfers approximately $25.3 million from the State General Fund to the Overcollections Fund.

Overall, it reallocates a total of about $60.3 million in state funds to support specific state programs and obligations.

ORIGINAL BILL:

Transfers surplus funds; lowers minimum threshold and raises spending cap for Revenue Stabilization Trust Fund (RSTF)

- Transfers $148.8 million (25% of FY 2023-2024 surplus) from the State General Fund to the Budget Stabilization Fund.

- For FY 2025-2026 only:

 - Lowers the RSTF minimum fund balance from $5 billion to $2.2 billion.

 - Increases the allowable percentage of RSTF that can be appropriated from 10% to 33%.

- Authorizes appropriation from the RSTF in FY 2025-2026 to address statewide emergency conditions, with two-thirds legislative approval.

- Effective upon governor’s signature or default enactment.

Appropriates funds for FY 2025-2026 to support ancillary operations of state agencies through internal service funds, auxiliary accounts, and enterprise funds.

Key Provisions: 

- Appropriates approximately $3.24 billion total:

 - $997 million from interagency transfers 

 - $2.04 billion from fees and self-generated revenues 

 - $202 million from statutory dedications 

 - $1.2 million from federal funds 

- Funds are used for working capital in interagency, public, and auxiliary services. 

- Requires compliance with public bid laws. 

- Unexpended balances as of June 30, 2026, must be remitted to the state treasury by August 14, 2026. 

- Allows fund equity from prior years to carry over as a resource. 

- Agencies with over $30 million must have internal auditing positions, including a chief audit executive. 

- Authorizes adjustment of performance indicators to reflect appropriations. 

- Commissioner of administration may transfer IT and procurement functions across agencies to increase efficiency, with exceptions (e.g., Dept. of Culture, Recreation & Tourism). 

- Excess cash funds (not from working capital) are to be invested with interest credited to the respective funds. 

- Effective July 1, 2025.

HOUSE committee amendments [LINK] increase state funding by $540,000, allocating $390,000 to Court Appointed Special Advocates and $150,000 to Families in Need of Services. They adjust the bill's sections and budget totals to reflect this increase.

Appropriates funding for the Louisiana judiciary's operational expenses for FY 2025–2026.

Key Provisions:

• Total appropriation: $220,424,711, including:
• $199,188,937 from State General Fund (Direct)
• $9,392,850 from Interagency Transfers
• $11,842,924 from Statutory Dedications
• Covers salaries, retirement, operational expenses, and specialty programs for:
• Louisiana Supreme Court ($98.99M)
• Courts of Appeal ($57.46M)
• District Courts ($59.12M)
• Criminal Court of Orleans Parish ($7.5M)
• Juvenile and Family Courts ($2.93M)
• Other statutory courts and programs ($4.86M total)
• Includes funding for the Judicial College, Protective Order Registry, CASA, FINS, and Drug/Specialty Courts.
• Authorizes transfer of surplus funds within the judiciary and includes a $11.87M SGF reduction plan.
• Effective July 1, 2025.

Legislative Expenses Appropriation

Summary:

Appropriates funds for legislative operations in Fiscal Year 2025-2026, including salaries, staffing, facilities, and expenses for both legislative chambers and support agencies.

Key Provisions:

• Total state general fund appropriation: $93,371,312
• Total self-generated funds: $24,785,375 (for the Legislative Auditor)
• Allocations include:
• House of Representatives: $32,998,300
• Senate: $28,117,511
• Legislative Auditor: $15,295,000
• Legislative Fiscal Office: $3,791,600
• Louisiana State Law Institute: $1,198,901
• Legislative Budgetary Control Council: $11,970,000
• Establishes the Legislative Auditor Ancillary Enterprise Fund with $350,000 from the general fund and authorizes $24,785,375 in ancillary expenditures.
• Authorizes reimbursement for audits and self-generated revenue collection.
• Legislator per diem rate tied to the IRS federal deduction rate for Baton Rouge.
• Legislative assistants employed before December 1, 2007 may retain their salary as of that date.
• Unused funds must be returned to the general fund by October 1, 2026.
• Effective July 1, 2025.

HOUSE floor amendment set 3146 [LINK] broadens eligibility by allowing students who completed their undergraduate degree either in Louisiana or out of state to qualify for applying unused TOPS award funds toward medical or dental school in Louisiana. It removes the prior limitation that only out-of-state undergraduate graduates were eligible.

HOUSE floor amendment set 3138 [LINK] allows students who qualified for a TOPS award but earned their undergraduate degree out of state to use any unused award funds for in-state medical or dental school tuition. Eligible students must enroll in an approved Louisiana medical or dental program and sign a promissory note agreeing to repay the award with interest unless they enter a residency or practice full-time in Louisiana for three years after residency. The award is limited to the remaining unused semesters (up to eight) and capped at either the program's tuition or the highest undergraduate tuition at a Louisiana public university, whichever is less. The Board of Regents must establish rules for repayment, exemptions, and administration.

HOUSE committee amendments [LINK] narrow the bill's focus, preserving existing award amounts while expanding ways students can qualify for technical awards. Modifies the original bill by:

1. Adjusting the bill's scope by removing provisions that revised the award amounts for certain scholarships under TOPS (Taylor Opportunity Program for Students).
2. Adding new eligibility options for TOPS-Tech awards, allowing students who meet two out of three criteria (GPA, ACT score, or completing nine credit hours of early college/dual enrollment courses or equivalent) to qualify.
3. Clarifying that students eligible for an Excellence Award will receive either the actual tuition charged by the public college or university or $12,000, whichever is less.

TOPS changes effective for 2025-2026 freshmen:

• Adds new "Excellence Award" for students with ACT 31+ and 3.50 GPA.
• Sets fixed award caps by school type (e.g., $12,000 max at public colleges).
• 2025-2026 public college students get the higher of old or new amount.
• Tuition now includes mandatory fees.
• National Guard students in the Excellence tier get added stipends.
• Keeps current GPA and course rules; Excellence tier must maintain 3.00 GPA.

Additional SENATE floor amendments technical;

SENATE floor amendments [LINK] restructure the medical board to include 9 physicians, 1 consumer, and 1 non-physician healthcare professional. The non-physician must meet residency and licensing requirements and can't vote on physician discipline or exam grading. Members appointed after Aug. 1, 2025, serve staggered terms—4 years for most, 2 years for the non-physician. No more than 3 consecutive terms. One physician must come from each congressional district. The board may hire a physician as executive director.

SENATE H&W committee amendments [LINK] expand the Louisiana State Board of Medical Examiners from 10 to 11 members by adding a non-physician healthcare professional regulated by the board. The first appointee in this new position must be a physician assistant. All members will now serve at the pleasure of the governor. Term lengths are set at four years for physician and consumer members, and two years for the non-physician member, with a maximum of three consecutive terms. Terms begin on July 1 of the year of appointment. The amendments also update the order and numbering of board appointments.

HOUSE floor amendments [LINK] include:

• Adds geographic requirements and mandates minority representation in several appointments.
• Expands board membership to include a physician assistant and a consumer member.
• Shifts oversight of the director of investigations to the executive director.

HOUSE committee amendments [LINK] restructure the Louisiana State Board of Medical Examiners, establishing a 10-member board appointed by the governor and confirmed by the Senate, representing specific medical and healthcare organizations, and including one consumer member. Membership must reflect geographic and minority representation. A non-physician healthcare professional is added, with the initial appointee being a physician assistant. Residency requirements for physician members increase from six months to five years, and members serve at the governor’s discretion under the oversight of the Louisiana Department of Health. The amendments also shift responsibility for hiring the director of investigations from the board to the executive director. Previous statutory causes for removal of board members are repealed. The Act is effective upon the governor's signature.

Proposes changes to the Louisiana State Board of Medical Examiners (LSBME). It increases board membership from 10 to 11, adding a representative from the Louisiana Academy of Physician Assistants. The bill allows the governor to remove and reappoint members at the start of a new term and limits members to two consecutive terms instead of three. It also shifts certain board powers from discretionary to mandatory, requiring the selection of officers and the adoption of rules and bylaws to ensure efficient board operations.

The Louisiana State Board of Medical Examiners (LSBME) is responsible for regulating the practice of medicine and allied health professions in Louisiana. Its primary functions include:

• Licensing: Issuing and renewing licenses for physicians, physician assistants, and other healthcare professionals.
• Discipline: Investigating complaints and taking disciplinary action against licensees who violate medical regulations.
• Regulation & Oversight: Establishing and enforcing rules governing medical practice, ensuring compliance with state laws.
• Education & Compliance: Providing guidance and resources to medical professionals to maintain ethical and professional standards.
• Public Protection: Ensuring that healthcare practitioners meet competency standards to protect patient safety.

Modifies aspects of LSBME's structure, particularly its governance and rule-making authority.

HOUSE floor amendment 1 set 2275 [LINK] Adds a new subcategory to the property tax assessment schedule: public service property, excluding land, limited to barge line and towing vessels, assessed at 15%.

Other HOUSE floor amendments technical

CONSTITUTIONAL AMENDMENT

Proposes a constitutional amendment affecting ad valorem taxation of business inventory in Louisiana.

Specifically, the bill seeks to authorize individual parishes to:

1.    Exempt business inventory from ad valorem taxes: Parishes would have the option to fully exempt business inventory from local property taxes.

2.    Adjust assessment percentages: Parishes could reduce the percentage of fair market value used to assess business inventory for taxation purposes.

To support parishes implementing the full exemption, the bill allows the state to provide a one-time payment to these parishes. This payment would be distributed to local taxing authorities within the parish, with the amount and distribution process defined by subsequent legislation.

Additionally, the bill prohibits the state legislature from mandating local taxing authorities to exempt business inventory from ad valorem taxes, ensuring decisions remain at the parish level.

If approved, the provisions of this amendment would take effect on January 1, 2027, and apply to tax years beginning on or after that date.

HOUSE committee amendments technical

Implications:

This bill makes several changes to Louisiana’s tax administration laws.

Key aspects of the bill include:

1. Alcoholic Beverage Tax Administration: 

The bill allows the Secretary of the Department of Revenue to prescribe the method by which out-of-state alcoholic beverage shippers submit their shipment notices, replacing the previous requirement for mailed notices.

2. Sales and Use Tax Overpayments: 

Taxpayers holding Direct Payment Numbers (DP Numbers) would no longer be entitled to interest on refunds resulting from overpayment of sales and use taxes on exempt purchases.

3. Interest Rates on Delinquent Taxes: 

Effective July 1, 2025, the interest rate on unpaid taxes would be adjusted to align with the judicial interest rate specified in R.S. 9:3500(B)(1).

4. Sales Transaction Sourcing Rules: 

The bill introduces a definition for "drop shipment sale" and specifies that such sales are to be sourced to the location where the transfer of title or possession first occurs.

5. Tax Exemption Budget Reporting: 

Revisions are proposed for the content and assessment criteria of the annual tax exemption budget, including the requirement for a comprehensive return on investment analysis for tax incentives exceeding one million dollars in revenue loss in the previous fiscal year.

6. Office of Debt Recovery Functions: 

The bill extends the authority of the Office of Debt Recovery to withhold, offset, levy, garnish, or seize payments from progressive slot machine annuities and cash gaming winnings, contingent upon the availability of a single-point inquiry system for debt information.

HOUSE floor amendment technical

Implications: Reduces the state’s retirement debt by liquidating education-related trust funds and using those assets to pay down liabilities in the Teachers’ Retirement System of Louisiana, lowering future required contributions in part due to reductions in interest due to early payoff of balances resulting in reduction of payments to the fund including those required at the parish level.

CONSTITUTIONAL AMENDMENT 

Eliminates three existing education-related funds and uses their assets toward the unfunded accrued liability (UAL) of the Teachers’ Retirement System of Louisiana.

Key Provisions: 

1. Fund Eliminations: 

- Repeals the Louisiana Education Quality Trust Fund (LEQTF), the Louisiana Quality Education Support Fund, and the Education Excellence Fund (EEF). 

- These funds currently support some K-12 and higher education programs.

2. Transfer of Funds: 

- By April 1, 2027, the state treasurer must transfer the liquidated fair market value of the three repealed funds to TRSL. 

- TRSL must apply the funds to the oldest existing positive amortization bases first to reduce UAL.

3. Overcollections Fund Use: 

- The Department of Education, BESE, and the Board of Regents will certify remaining balances from repealed funds. 

- These amounts will be transferred to the Overcollections Fund and used without appropriation for approved instructional purposes such as early childhood education, remedial support, and academic intervention. 

- Prohibited uses include building maintenance, capital projects, and salary increases.

4. Transition Measures: 

- Balances needed for FY 2026-2027 appropriations will be held back. 

- Unspent balances in the repealed funds will be transferred to the general fund on July 1, 2027. 

- Starting in 2027, revenue previously dedicated to the repealed funds will go to the state general fund unless redirected by law.

5. TOPS and Health Excellence Funds: 

- These funds remain but receive a larger share of investment earnings (increased from one-third to one-half). 

- All other rules and limitations remain in effect.

6. Effective Date: 

- January 1, 2027

7. Ballot Language: 

- Voters will decide in the November 3, 2026, election whether to approve the repeal of the three education funds and redirect their assets to reduce the TRSL UAL.

Reorganizes and clarifies Louisiana’s severance tax statute (R.S. 47:633) without changing tax rates or exemptions. It makes technical corrections and updates language for consistency.

Key Provisions: 

- Retains existing tax rates on oil, gas, timber, and other resources 

- Preserves exemptions for incapable, stripper, horizontal, deep, inactive, and orphan wells 

- Updates administrative procedures and definitions 

- Corrects cross-references and aligns law with current practice

Purpose: 

To improve clarity and administration without fiscal impact.

HOUSE floor amendments [LINK] require human services district and authority boards to have their executive directors confirmed by the secretary and surgeon general. Boards must adopt consistent performance measures, optimize billing, integrate primary care, conduct annual patient surveys, and publicly report results. They must present annual progress reports at the state capitol. The Department of Health oversees policy development, implementation, and monitoring of board activities.

HOUSE committee amendments [LINK] require human services district and authority boards to submit yearly reports on their progress toward statewide health goals. Reports must include program summaries, performance data, challenges, and improvement plans. The Louisiana Department of Health will set reporting standards and submit a statewide summary to the legislature by February 1 each year.

Establishes centralized oversight of Louisiana’s human services districts through the Louisiana Department of Health (LDH) and surgeon general, creates the Louisiana Population Health Coordinating Council (LPHCC), and mandates alignment with a new Statewide Population Health Strategy (SPHS).

Key Provisions:

- Grants LDH and the surgeon general strategic oversight of all human services districts and authorities.

- Requires all local boards to align policies with the SPHS and collaborate with executive directors hired by the surgeon general.

- Executive directors report directly to the surgeon general and serve as voting members of the LPHCC.

- Creates the 17-member LPHCC within LDH, chaired by the surgeon general, tasked with developing and coordinating the SPHS.

- Sets goals for the SPHS including reducing preventable hospital visits, improving maternal health, expanding behavioral health access, and addressing disparities.

- Mandates LDH to conduct annual reviews, consolidate duplicative contracts, and adopt data tools to monitor performance and reduce fraud.

- Requires submission of an annual report on fraud, waste, and duplication to legislative committees.

HOUSE floor amendment set 2692 [LINK] clarifies definition of "minors" and further clarifies rules for mobile app stores and app developers to verify users' ages and protect minors. Developers remain primarily responsible for verifying age, while app stores may block harmful content and prevent illegal or inappropriate activities. The amendments prohibit arbitrary or anti-competitive behavior and set the effective date of the law as July 1, 2026.

HOUSE floor amendment set 2369 [LINK] tighten "may" to "shall" language in reference to sellers in two places (amends engrossed bill out of committee)

HOUSE committee amendments [LINK] define terms and clarify responsibilities for mobile app providers and developers regarding age verification and protection of minors. They specify that developers primarily handle age verification, allow providers to block harmful or illegal content, prevent misuse, and prohibit arbitrary or anti-competitive practices. The amendments also set an effective date of July 1, 2026.

Requires application stores and app developers to implement parental consent and age verification measures for minors using applications in Louisiana.

Key Provisions: 

- Defines age categories: child (under 13), younger teenager (13–15), older teenager (16–17), and adult (18+). 

- Requires app stores to verify user age at account creation using commercially available methods. 

- If a user is a minor, the app store must link the account to a verified parent account and obtain verifiable parental consent before allowing downloads or purchases. 

- Developers must use age data from app stores to apply safety features, comply with laws, and enforce age restrictions. 

- App stores and developers must notify parents of significant app changes and obtain renewed consent. 

- Limits the use and sharing of age verification data to what is necessary for compliance and safety. 

- Prohibits enforcement of terms of service against minors without verified parental consent. 

- Grants enforcement authority to the attorney general, with civil fines up to $10,000 per violation and $5,000 for violating court orders. 

- Requires a 45-day cure period before legal action and allows recovered funds to support consumer protection efforts.

HOUSE committee amendments [LINK] expand the state treasurer’s investment authority for multiple trust funds (including the Millennium Trust, UCP Permanent Trust, Medicaid Trust for the Elderly, and wildlife refuge funds) to allow use of repurchase agreements and securities lending to generate passive income. They authorize technical changes by the Louisiana State Law Institute and adjust statutory citations. The amendments also broaden fund investment options by aligning them with those permitted for the Millennium Trust.

Revises laws governing several Louisiana state funds, including the Louisiana Education Quality Trust Fund (LEQTF), the Millennium Trust, and the Unclaimed Property Permanent Trust Fund. It restructures the allocation, investment, and use of these funds and repeals the Education Excellence Fund by 2027, contingent on voter approval of a constitutional amendment (HB473 UAL payoff and permanent teacher pay raises).

Key Provisions:

- Repeals most statutory provisions governing the LEQTF and Louisiana Quality Education Support Fund but retains current appropriation mechanisms until July 1, 2027.

- Eliminates the Education Excellence Fund and reallocates its earnings to the Health Excellence Fund and TOPS Fund (each receiving 50% of earnings from Millennium Trust investments).

- Revises the investment options for the Millennium Trust and Unclaimed Property Permanent Trust Fund, allowing broader investment authority and aligning both with LEQTF investment standards.

- Removes prior-year appropriation limitations for the Millennium Trust subfunds and repeals the requirement for reporting Education Excellence Fund performance to the superintendent of education.

- Changes are contingent upon the passage of a constitutional amendment at a statewide election.

Allows the City of Central to continue in its autonomy as an independent city controlling its own parks and recreation, mandating cooperation from the BREC.

Creates the Central Recreation District in East Baton Rouge Parish, separating the city of Central from the jurisdiction of the parish-wide Recreation and Park Commission (BREC).

Key Provisions:

• Establishes a new Central Recreation District with boundaries matching the city of Central.
• Transfers control of parks, buildings, assets, and programs within Central from BREC to the new district effective July 1, 2025.
• Removes Central from BREC’s taxing authority, except where taxes are pledged to bonded debt.
• Authorizes the new district to levy up to 12 mills in ad valorem taxes (2025–2030) and additional taxes starting in 2031, subject to voter approval.
• Sets governance by the Central mayor, city council, and one state House appointee.
• Mandates full asset transfer cooperation from BREC and prohibits obstruction, asset removal, or unrelated debt assignments.

SENATE floor amendment set 1692 [LINK] set new rules for health stop-loss insurance policies sold to small businesses starting January 1, 2026. Policies must have clear, guaranteed pricing for at least 12 months, must align closely with the small business’s existing health coverage, and must cover claims made during the policy period even after the policy ends. They also raise the minimum limits (attachment points) for claims to $50,000. Insurers must clearly disclose risks and coverage limitations, and employers must sign this disclosure before buying. The Louisiana insurance commissioner will develop a standard disclosure form by November 1, 2025.

Two sets of SENATE floor amendments technical

SENATE committee amendments [LINK] require that starting August 1, 2025, small employer health plans follow new rules. These plans cannot raise deductibles based on specific conditions, and premium increases are limited to the medical inflation rate plus 15% unless actuarially justified. The plans must be issued by licensed insurers that comply with both state and federal regulations. These requirements do not apply to plans already in effect before that date.

Proposes the enactment of R.S. 22:883(H) to regulate health stop-loss insurance in connection with employee benefit plans. The bill seeks to limit the issuance of such insurance to "large employers" as defined in existing law, aiming to refine the scope of stop-loss coverage within the state's insurance framework.

Key Provisions

The core of SB 16 lies in the addition of subsection (H) to R.S. 22:883, which governs stop-loss insurance coverage. The proposed text states: "Health stop-loss insurance issued in connection with an employee benefit plan shall only be issued in this state to a large employer as defined in R.S. 22:1061." This restriction ties the issuance of health stop-loss insurance—a type of coverage that protects self-insured employers from catastrophic or excessive claims—to a specific employer size category.

Under existing law (R.S. 22:1061), a "large employer" is defined as an employer who employed an average of at least 51 employees on business days during the preceding calendar year and who employs at least two employees on the first day of the plan year.

Stop-loss insurance is a critical tool for employers with self-funded health plans, reimbursing them for claims that exceed a predetermined threshold. By limiting its issuance to large employers, SB 16 appears to address concerns about financial risk or market stability. Smaller employers, often with fewer than 51 employees, may lack the resources or scale to manage the volatility of self-insurance effectively, even with stop-loss coverage. Restricting this insurance to larger entities could reduce the likelihood of underfunded plans collapsing under unexpected claims, protecting both employees and insurers.

The bill does not specify why this restriction is necessary, leaving room for speculation about its impetus—whether driven by insurer lobbying, actuarial data showing higher risks among smaller employers, or policy goals to streamline the market. Additionally, it does not address transitional measures for smaller employers currently relying on stop-loss insurance, which could create implementation challenges if the bill passes.

SENATE committee amendment [LINK] enacts R.S. 30:1105(D), requiring the commissioner to give "substantial" consideration to local government comments when deciding on actions that involve a public comment period or hearing under this chapter. Provides for public hearings.

In summary, the amendment shifts the bill's focus to ensure local government input is meaningfully considered in public hearings related to conservation matters.

Proposes amendments to existing laws governing carbon sequestration in the state. The key provisions of the bill include:

1. Enhanced authority for the commissioner of conservation: The bill empowers the commissioner to enforce the plugging of abandoned wells, close associated surface facilities, remove equipment and structures, dispose of trash, and mandate general site cleanup. This aims to ensure that sites used for carbon sequestration are properly maintained and environmental hazards are mitigated.
2. Emergency preparedness: Operators engaged in carbon storage activities would be required to submit an emergency contact number. This measure is designed to facilitate rapid response in case of emergencies, thereby enhancing safety protocols within carbon sequestration operations.
3. Unitization for geologic storage: The bill authorizes the commissioner to approve unit operations for geologic storage. This includes the ability to unitize, pool, and consolidate all separately owned tracts and property interests within a designated storage unit. Additionally, the commissioner may incorporate necessary areal buffers and subsurface monitoring zones to promote efficient development and prevent waste of geologic storage resources.

Seeks to strengthen regulatory oversight.

SENATE floor offered technical amendments and an additional amendment [LINK] requiring a person seeking to terminate a tax sale certificate to pay the full termination price within 30 days of the court order.

SENATE committee amendments [LINK] change the implementation date to 2026, confirm that failure to provide notice does not invalidate a tax lien auction, and clarify procedures for canceling or assigning tax sale certificates, replace "parties” with “persons,” require written requests for certain actions, and ensure consistent terminology like “tax lien auction."

Proposes significant revisions to Louisiana's ad valorem tax procedures, particularly concerning the management of delinquent tax obligations and tax lien auctions.

Key Highlights:

1. Tax Lien Certificates: The bill introduces the concept of "tax lien certificates," replacing previous mechanisms like tax sales and adjudications. These certificates represent liens for unpaid taxes on immovable property and can be sold at public auctions to recover delinquent amounts.
2. Interest and Penalties: Delinquent taxes will accrue interest at a rate of 1% per month on a non-compounding basis. Additionally, a 5% penalty is assessed if the tax lien is offered for sale at a tax lien auction.
3. Notification Procedures: The bill outlines specific procedures for notifying taxpayers of delinquent taxes, including sending written notices and publishing details about upcoming tax lien auctions.
4. Rights of Property Owners: Property owners retain the right to extinguish a tax lien by paying the total amount due, including taxes, interest, penalties, and associated costs, before the enforcement of the lien through judicial sale.
5. Priority of Liens: Tax liens established under this bill will have priority over most other encumbrances on the property, ensuring that tax obligations are settled before other claims.

These proposed changes aim to streamline the process of handling delinquent property taxes in Louisiana, providing clear guidelines for property owners and tax authorities.

Proposes an amendment to R.S. 30:1105(C) concerning carbon dioxide sequestration. The current law allows any interested person to request a hearing with the commissioner by submitting a written request and paying a fee. Upon receiving such a request, the commissioner is required to promptly call a hearing and take appropriate action within 30 days of its conclusion. The bill's primary objective is to ensure that the commissioner of conservation gives substantial consideration to comments from local governments when deciding on matters within their jurisdiction. This amendment emphasizes the importance of local government input in the decision-making process related to carbon sequestration projects. The bill is set to become effective on August 1, 2025.

SENATE floor amendment technical

Proposes term limits for the DeSoto Parish Police Jury. Specifically, individuals who have served more than two and a half terms within three consecutive terms would be ineligible for re-election in the subsequent term. This term limit would take effect only if approved by a majority vote in a dedicated election. The legislation is designed to apply prospectively, exempting current police jurors elected before its effective date of August 1, 2025.

SENATE floor amendments [LINK] clarify that the required use-of-force reporting applies specifically to physical force, explicitly including weapons. They also mandate that agency policies specify when reports must be made, who completes them, and penalties for noncompliance. Additionally, the bill is named "Shantel Arnold's Law."

SENATE committee amendment [LINK] clarifies that a use of force report is only required when the force used is likely to cause more than brief or minor pain. The report must be completed by the officer involved or their immediate supervisor.

Requires mandatory reporting whenever law enforcement officers use force on members of the public, regardless of arrest or injury outcomes. 

Key Provisions: 

- Requires the Council on Peace Officer Standards and Training to adopt a statewide mandatory reporting policy by January 1, 2026. 

- Applies uniformly to all law enforcement agencies in Louisiana, allowing for the adoption of stricter local policies if desired. 

- Mandates that all use-of-force reports are public records and subject to Louisiana Public Records Law. 

- Effective date is August 1, 2025.

SENATE floor amendment technical

Updates and clarifies Louisiana’s sales and use tax laws regarding remote sellers, marketplace facilitators, and digital products.

Key Provisions: 

- Redefines “dealer” to include businesses with virtual or economic presence in Louisiana. 

- Updates definitions to replace “products transferred electronically” with “digital products.” 

- Requires remote sellers and marketplace facilitators exceeding $100,000 in Louisiana sales to register and collect state and local taxes. 

- Authorizes vendor compensation deductions for timely tax filings, applied per jurisdiction. 

- Removes rental car facilitators from the definition of “marketplace facilitator” (clarifies travel agencies or apps assisting in renting cars would not be responsible for collecting sales tax, reverts to rental car companies)

- Clarifies that once a marketplace facilitator crosses the $100,000 threshold, it must collect tax on all future sales. 

- Effective upon governor’s signature.

SENATE committee amendments technical

Adds Lafourche Parish to the River Parishes Juvenile Justice District and updates the board’s composition, domicile, and funding provisions.

Key Provisions: 

- Expands the district’s jurisdiction to include Lafourche Parish (17th Judicial District). 

- Revises the board of commissioners’ appointments to include representatives from Lafourche Parish. 

- Moves the board’s domicile from St. James Parish to Lafourche Parish. 

- Authorizes Lafourche courts to levy special court costs (up to $5 for adults, $5–$25 for juveniles) to support the district. 

- Retains Senate confirmation of board appointments. 

- Effective August 1, 2025.

SENATE committee amendments [LINK] change the appointment process for the board of commissioners. The mayor now appoints three commissioners instead of five, the East Baton Rouge Metropolitan Council appoints one commissioner, and these four appointed commissioners jointly select the fifth member.

Establishes that the board of commissioners for the St. George Fire Protection District will consist of five members, all appointed by the St. George City Council.

Initial terms: 

- Three commissioners serve one-year terms. 

- Two commissioners serve two-year terms. 

(Initial terms determined by lot.)

All subsequent terms are two years.

Effective August 1, 2025.

SENATE floor amendments technical

Revises multiple statutes related to local governments and agencies. 

- Allows local governing authorities to sell or lease water or sewer utilities with poor performance (grade D or F or repeat permit violations) without a voter referendum if they are unable to restore compliance. 

- Grants municipalities and parishes authority to create districts and commissions by ordinance. 

- Expands local control and legal servitudes over drainage channels and canals, while clarifying that no taking occurs when drainage is lawfully regulated or prohibited. 

- Allows local bodies to expropriate land for drainage and reinforces responsibility for draining public roads adjacent to levees. 

- Repeals the Union Parish Railroad District. 

Effective August 1, 2025.