Creates the Louisiana Lawyer Advertising and Unfair Trade Practices Act (LUPTA) to regulate lawyer advertising, protect consumers, and ensure fair business practices while aligning with the Louisiana State Bar Association's Rules of Professional Conduct. 

Key Provisions: 

1. Definitions & Scope: 

- Defines lawyer advertising, false/misleading advertising, and unfair trade practices. 

- Emphasizes compliance with existing Bar Association rules. 

2. Content & Format Restrictions: 

- Prohibits false, misleading, or deceptive statements. 

- Requires lawyer ads to include the responsible attorney or firm's name and address. 

- Regulates testimonials by ensuring truthfulness, disclaimers, and actor disclosures. 

3. Online Advertising: 

- Digital ads must adhere to Bar rules and provide accurate representations of services. 

- Comparisons must be factually verifiable; unjustified expectations are prohibited. 

4. Prohibited Advertising Practices: 

- Bans promises of results or claims of influence through governmental connections. 

- Limits use of terms like "specialist" or "expert" unless certified by a relevant authority. 

5. Advertising Requirements: 

- No direct solicitation of personal injury clients for 30 days post-incident, unless initiated by the client. 

- Requires disclaimers on monetary awards and settlements. 

- Prohibits use of slogans, jingles, or mottos unless factually verified. 

6. Enforcement & Penalties: 

- Violations constitute breaches of the Louisiana Unfair Trade Practices and Consumer Protection Law. 

- Enforcement by the Attorney General and Louisiana State Bar Association. 

- Penalties include fines, sanctions, suspension, or disbarment. 

7. Severability & Effective Date: 

- If parts of the law are deemed unconstitutional, remaining provisions stay effective. 

- Becomes effective upon gubernatorial signature or lapse of time for gubernatorial action. 

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 floor amendments [LINK] make technical corrections throughout the bill and also revise language on child support enforcement duties and specify agency roles in child welfare cases, including the Department of Health, protective services, the attorney general’s office, and the courts.

HOUSE committee amendments technical in nature.

Reorganizes the Department of Children and Family Services (DCFS) by eliminating the Office of Children and Family Services and replacing it with the Office of Child Welfare and the Office of Child Support. Updates statutory references and responsibilities accordingly.

Key Provisions: 

- Eliminates the Office of Children and Family Services. 

- Creates two new offices within DCFS: 

 - Office of Child Welfare: Oversees child protective services, foster care, adoption, and prevention services. 

 - Office of Child Support: Handles child support enforcement, paternity establishment, and related services. 

- Establishes assistant secretaries for the Office of Child Welfare and Office of Child Support. 

- Updates over 100 statutory references to reflect the reorganization. 

- Maintains DCFS’s executive office and Office of Management and Finance. 

- Repeals outdated and redundant provisions related to DCFS operations, including food stamp reform proposals and state-run detention facility responsibilities. 

- Effective date: July 1, 2027.

Seeks to amend Louisiana's ad valorem tax assessment method for bank stocks. The bill proposes increasing the deduction for real estate and tangible property owned by banks from 50% to 100% when calculating the taxable value of bank shares. This change aims to prevent double taxation on bank-owned properties and could lead to a reduction in property tax liabilities for banks, potentially influencing their financial strategies and investment decisions. The proposed amendment is set to take effect on January 1, 2026, impacting property taxes for the 2026 tax year.

It's considered by the banks to be double taxation because banks already pay property taxes on their real estate, buildings, furniture, and fixtures. When their shares of stock are assessed for ad valorem tax, the value of these same tangible assets is indirectly included in the bank’s overall valuation—which is used to determine the tax on those shares.

So essentially:

1.    First layer of tax: The bank pays direct property tax on its buildings, land, and equipment.

2.    Second layer of tax: The shareholders are taxed again on the value of the bank’s stock, which reflects (in part) the value of those already-taxed assets.

By allowing banks to deduct 100% of the value of these tangible assets when calculating the taxable value of their stock, the bill aims to eliminate that second, overlapping layer of taxation on the same property.

Several states impose specific taxes on financial institutions, though the methods and rates vary. Here's a comprehensive list:

·       California: Financial corporations are subject to a corporate income tax at a rate of 10.84%, higher than the standard 8.84% for other corporations.

·       Georgia: Imposes an occupation tax on depository financial institutions conducting business or owning property in the state. These institutions are also subject to corporate income and net worth taxes but receive a dollar-for-dollar credit against these taxes based on their occupation tax liability.

·       Illinois: Defines "financial organizations" to include entities like small loan companies and investment companies, subjecting them to specific tax regulations.

·       Indiana: Subjects financial institutions to a financial institutions tax, with mandatory combined reporting for unitary groups.

·       Ohio: Imposes a financial institutions tax based on a bank's Ohio equity capital.

·       Pennsylvania: Imposes a Bank and Trust Company Shares Tax on every bank and trust company conducting business in the state. The tax is levied annually based on the value of shares as of January 1, with the taxable value determined by the institution's total bank equity capital, adjusted for certain deductions.

·       South Carolina: Levies a separate income tax on banks operating within the state, with its own income and deduction provisions.

·       Tennessee: Imposes the Hall income tax on interest and dividend income received by residents, which includes dividends from bank stocks.

These examples illustrate that while the taxation of financial institutions is not uniform across the United States, multiple states have implemented specific tax regimes targeting these entities.

Reclassifies barge line and towing vessels for ad valorem tax purposes.

Key Provisions: 

- Amends definitions in R.S. 47:1851 to remove barge line and towing vessels from "major movable property" and include them in "other movable property." 

- Clarifies that for ad valorem classification, these vessels are no longer treated like rolling stock or aircraft. 

- Updates the definition of "public service properties" to reflect this reclassification, limiting public service treatment to major movable property used in interstate or interparish operations. 

- Applies to tax years beginning on or after January 1, 2026.

Consolidates regulation of new and used motor vehicle sales under the Louisiana Motor Vehicle Commission (LMVC), abolishing the Louisiana Used Motor Vehicle Commission. Merges the regulation of all dealers, dismantlers, recyclers, crushers, auctions, and related entities under LMVC.

Key Provisions:

- Abolishes the Louisiana Used Motor Vehicle Commission and transfers its duties, staff, assets, and responsibilities to the Louisiana Motor Vehicle Commission.

- Enacts the Louisiana Used Motor Vehicles, Parts, and Accessories Act to regulate used vehicle dealers and related businesses under LMVC.

- Requires licensure and bonding of independent used dealers, dismantlers, recyclers, crushers, auctions, and others.

- Sets fees, license terms, insurance, educational seminar, and record-keeping requirements.

- Establishes enforcement powers including license suspension/revocation, cease and desist orders, restitution, penalties, and injunctive relief.

- Clarifies definitions and licensing provisions for brokers, specialty vehicles, recreational products, and related entities.

- Consolidates used and new dealer regulations into a unified licensing, compliance, and enforcement framework.

- Provides for effective dates and a transition period with full implementation by July 1, 2025.