Proposes amendments to Louisiana's tax code to extend sales and use tax exemptions to licensed charter boat fishing guides.

Key Provisions:

• Eligibility Expansion: The bill seeks to amend R.S. 47:305.20(A) to include Louisiana residents with a valid charter boat fishing guide license as eligible for tax exemptions previously reserved for commercial fishermen. This change recognizes charter boat fishing guides as commercial fishermen for tax purposes.
• Tax Exemptions: Qualified individuals would be exempt from sales, use, lease, and service taxes imposed by any taxing authority on materials and supplies necessary for vessel repairs, provided these items are purchased by the owner and become a component part of the vessel.
• Certificate of Exemption: To benefit from these exemptions, vessel owners must obtain a certificate of exemption, confirming that the vessel is used predominantly for commercial fishing ventures.

This legislative effort aims to support Louisiana's charter boat fishing industry by alleviating certain tax burdens, thereby promoting economic growth within the sector.

Proposes amendments to Louisiana's charitable gaming laws to support children's charities. The bill defines a "children's charity" as a nonprofit organization licensed as a distributor as of December 31, 2024, with a primary mission to improve the lives of children facing hardship.

Key provisions include:

·       Authorization for children's charities: Allows children's charities to obtain non-commercial lessor's licenses and conduct consecutive eight-hour sessions of keno, bingo, and video bingo within a 24-hour period.

·       Protection of licensing rights: Prohibits local governing authorities from denying or revoking local bingo licenses of charitable organizations that hold a current Louisiana charitable bingo license.

·       Operational flexibility: Ensures that children's charities are not restricted by existing laws, such as Act 235 of the 2023 Regular Session, from acquiring new video bingo machines, operating existing gaming hall locations, or opening new locations for fundraising purposes.

·       Local participation: Mandates that municipalities and parishes permit children's charities to participate in or operate existing keno, bingo, or video bingo locations offering charitable gaming within their jurisdictions.

Additionally, the bill introduces the crime of "theft of bingo proceeds," imposing penalties for misappropriating funds intended for charitable purposes.

Aims to protect the personal information of current or retired district attorneys, assistant district attorneys, and district attorney investigators. The bill allows these "protected individuals" to request that public bodies or third parties refrain from publishing or remove their personal information, which includes details such as home addresses, telephone numbers, email addresses, Social Security numbers, and other sensitive data. Upon receiving such a request, public bodies must acknowledge it within ten days and remove the information within fifteen days, while third parties are required to remove the information within seventy-two hours. The bill also provides for legal remedies, including declaratory and injunctive relief, reasonable attorney fees, and, for third parties, potential damages. Violations by third parties may result in misdemeanor charges, with penalties of up to ninety days imprisonment or fines up to $1,000, or both. The provisions of this Act are set to become effective on February 1, 2026.

HOUSE floor amendment set 3324 [LINK] Concise summary of amendments to HB325 by Representative Bryant:

• Removes a previous set of amendments proposed by Representative Bryant (#3066).
• Changes wording from "Until January" to "Before January" on line 15.
• Sets new cigar tax rates effective January 1, 2026, through December 31, 2027:
• Cigars priced between $120 and $2,500 per thousand taxed at 20% of invoice price.
• Cigars priced at $2,500 or more per thousand taxed at 50 cents per cigar.

HOUSE floor amendment set 3066 rescinded by set 3324 above

HOUSE floor amendment set 3511 technical

HOUSE W&M committee amendments [LINK] temporarily change the tax structure for cigars priced over $120 per thousand. Initially, the tax remains at 20% of the invoice price until January 1, 2026. Then, from January 1, 2026, through December 31, 2027, the tax switches to a fixed amount of fifty cents per cigar. After this period, beginning January 1, 2028, the tax reverts to the original rate of 20% of the invoice price. Additionally, the amendments update the effective dates for inventory reporting and tax remittance deadlines to align with the revised tax structure timeline.

Proposes changes to Louisiana's tobacco tax structure. Specifically, it seeks to amend the tax on cigars invoiced by manufacturers at more than $120 per 1,000 units. Currently, these cigars are taxed at 20% of the invoice price; the bill proposes changing this to a flat rate of 50 cents per cigar.

If enacted, this tax adjustment would apply to cigar products purchased by retail and wholesale dealers on or after July 1, 2025. It would not affect stamped products or unused tax stamps held by wholesale dealers before this date. Additionally, wholesale and retail dealers must file an inventory of cigars on hand before July 1, 2025, with the Department of Revenue by August 1, 2025. The Department is authorized to establish rules regarding these inventory reports.

The bill is set to become effective on July 1, 2025.

HOUSE committee amendment [LINK] changes the law so that students in grades 6–12 caught with marijuana or THC products are only expelled on a second offense. For a first offense involving marijuana, alcohol, tobacco, or vaping products, schools can choose to recommend expulsion but are not required to. Mandatory expulsion still applies for more serious items like weapons or hard drugs.

Proposes amendments regarding student disciplinary actions related to possession of certain substances on school property. It specifically targets students in grades six through twelve possessing marijuana, tetrahydrocannabinol (THC), or chemical derivatives without a valid medical prescription.

The bill outlines a tiered disciplinary approach:

1.    First occurrence: The student must complete ten hours of substance abuse education approved by the school board.

2.    Second occurrence: The student may be suspended for up to half a semester.

3.    Third occurrence: The student may face suspension for up to one full semester.

These provisions emphasize education and rehabilitation before harsher penalties. They apply explicitly to the first three violations, with subsequent offenses not covered by these guidelines.

HOUSE committee amendments technical

House Bill 385, introduced in the 2025 Regular Session by Representative Bryant, proposes that the oath or affirmation of office for public officials be recorded without any charge to the officials. Currently, such oaths are administered by authorized individuals and recorded by the Secretary of State or the parish clerk of court, with associated filing fees. This bill aims to eliminate those fees for public officials. 

Current law protects personal info of judges and court officials from public records. The Judicial Administrator’s Office can request redactions, and verification is required.

HB681 adds current and retired district attorneys, assistant DAs, and DA investigators to the protected list. It allows the Louisiana District Attorneys Association to make requests on their behalf and waives the verification requirement if LDAA certifies. It repeals the existing verification provision and exempts Secretary of State records. Effective February 1, 2026.