Proposes an increase in the excise tax on consumable hemp products in Louisiana. The bill seeks to amend R.S. 47:1693(A) to raise the tax rate from the current 3% to 15% of the retail sales price. This excise tax would be in addition to existing state and local sales and use taxes. If enacted, the new tax rate would apply to taxable periods beginning on or after July 1, 2025.

The bill defines "consumable hemp" as any product derived from industrial hemp that contains cannabinoids, including cannabidiol (CBD) or tetrahydrocannabinol (THC), intended for consumption or topical use. The proposed tax increase reflects a significant policy shift aimed at regulating and potentially discouraging the consumption of hemp-derived products through higher taxation.

The proposed increase from 3% to 15% represents a substantial change that could have notable implications for both consumers and retailers of consumable hemp products in Louisiana. Consumers may experience higher prices, while retailers might face adjustments in sales volume and tax reporting requirements.

HOUSE committee amendments [LINK] offer extensive changes too voluminous to include here. See the link to review.

Expands the number of allowable video poker devices at certain businesses and restricts their placement near sensitive properties.

Key Provisions:

- Increases devices at alcoholic beverage facilities from 3 to 4, with a $50,000/quarter revenue requirement for the fourth device.

- Raises the cap for hotels/motels from 12 to 13 total devices.

- Raises truck stop limit from 50 to 60 machines, with adjusted fuel sales thresholds.

- Prohibits new licenses for offtrack wagering facilities within one mile of historic sites, public spaces, residential areas, or religious/school/library buildings.

- Allows local designation of residential districts where zoning does not exist.

- Grandfathers in existing offtrack wagering facilities as of Jan. 1, 2025.

- Adjusts franchise fee allocations to include new devices.

HOUSE floor amendments [LINK] amendments clarify that fire departments may recover the reasonable cost of automobile extraction services provided at motor vehicle accident scenes. They specify that recovery may come from the vehicle owner or the party at fault. The amendments remove language about submitting costs to insurers and define “reasonable costs” as those consistent with FEMA rate schedules. However, costs beyond actual allowable expenses or those covered by the department’s normal budget are excluded. Language referencing medical services is also removed.

HOUSE committee amendments technical

Authorizes fire departments and fire protection districts to seek reimbursement for certain emergency services provided to individuals.

Key Provisions:

- Allows fire departments and fire protection districts (including volunteer departments) to seek reimbursement for:

 - Medical services, from the individual or their health insurance.

 - Automobile extraction services, from the at-fault driver’s auto insurance.

- Permits reimbursement from emergency service providers when services are performed at their request.

- Requires submission of an itemized invoice with receipts and service explanations to the party being billed.

- Authorizes governing boards to use reasonable means to collect costs and to recover court costs and attorney fees in legal actions.

HOUSE floor amendments [LINK] require elevator inspections to be physically witnessed by a fire marshal-appointed inspector. Registered recreational camps are exempt. New requirements take effect January 1, 2026.

HOUSE committee amendments technical

Expands and clarifies the regulation, inspection, and certification requirements for conveyance devices (e.g., elevators, escalators) by the State Fire Marshal. 

Key Provisions: 

- Requires annual inspections of life safety systems to be physically witnessed by a Fire Marshal-appointed inspector. 

- Exempts certain two-story, single-tenant buildings from the annual inspection requirement, but mandates a safety test of the conveyance device every five years. 

- Establishes a new $150 fee for both initial and renewal inspections of conveyance devices. 

- Requires yearly inspection of conveyance devices by licensed inspectors in exchange for a certificate of operation issued by the Fire Marshal. 

- Empowers the Fire Marshal to order compliance when devices are found to be inoperable or unsafe. 

- Sets phased effective dates: 

 - Annual inspection requirement effective Jan. 1, 2026 

 - Five-year safety test requirement effective July 1, 2028 

- Repeals conflicting provisions from past legislative acts.