Proposes legislation to authorize the governing authority of Claiborne Parish to conduct a local referendum on permitting the operation of video draw poker devices within the parish.

If enacted, the bill would allow the parish governing authority to call an election by ordinance or resolution, specifying the date and the proposition's wording. The election could be held on any date permitted by R.S. 18:402(F), provided it occurs more than 45 days but not more than six months after the ordinance or resolution's adoption. The election would follow the procedures outlined in the Louisiana Election Code for proposition elections.

Should the majority of electors vote in favor, video draw poker operations would be permitted in Claiborne Parish as provided by law. Conversely, a majority opposing vote would prohibit the issuance of licenses for such operations in the parish. The governing authority is required to promptly notify the Louisiana Gaming Control Board of the election results, and the parish would bear the election's costs. Notably, the bill stipulates that only one such election may be held under this authorization.

Dixon McMakin is carrying a similar bill, HB166. This one differs mainly in that it includes a tax deduction for the corporate sponsor capped at $12,500. Both give 100% deduction to the athlete from state income tax for the full amount of the NIL money.

Makes amendments to Louisiana's income tax laws concerning intercollegiate athletes' compensation for the use of their name, image, or likeness (NIL). The bill seeks to authorize specific income tax deductions for both the athletes earning such income and the taxpayers compensating them.

Key Provisions of the Bill:

1. Individual Income Tax Deduction for Athletes:

• The bill introduces a deduction for intercollegiate athletes on income earned from NIL compensation. This deduction would apply to the athlete's adjusted gross income, effectively reducing their taxable income by the amount earned through NIL agreements.

1. Corporate Income Tax Deduction for Payers:

• Taxpayers (such as businesses or individuals) who compensate intercollegiate athletes for the use of their NIL can deduct the compensation amount from their federal gross income for state tax purposes. The deductible amount is capped at the lesser of the actual compensation paid per athlete or $12,500.

1. Definitions:

• "Intercollegiate athlete" refers to a student enrolled in a Louisiana public or qualifying nonpublic postsecondary education institution who participates in an athletic program.
• "Postsecondary education institution" includes Louisiana public institutions and nonpublic institutions that receive or disburse state financial assistance, such as scholarships and grants.

1. Limitations:

• The deductions do not apply to compensation arrangements prohibited under R.S. 17:3703.
• The deductions are only applicable to compensation earned or paid while the athlete is participating in an athletic program at a qualifying postsecondary institution.

1. Regulatory Authority:

• The Secretary of the Department of Revenue is authorized to promulgate rules and regulations necessary to implement these provisions.

SENATE committee amendment technical

HOUSE committee amendments technical except for Amendment 3 [LINK] which added disposition of property that would remain with the school board.

The bill ensures charter schools keep public-funded assets during and after converting to state oversight, while private-funded assets stay with the nonprofit operator.

Updates charter school asset rules:

• Type 1, 2, 3, 3B, and 5 schools keep assets during the charter.
• If a Type 1, 3, or 3B school converts to Type 2, it keeps public-funded assets bought before switching.
• Public-funded assets go to the authorizer if the charter ends.
• Private-funded assets stay with the nonprofit.
• Protects schools’ assets during state transitions and limits local board claims.

Creates the Claiborne Parish Airport District No. 31 to take over airport operations and assets from local government.

Key Provisions:

• Creates a 5-member board appointed by local and state officials.
• District has full authority to operate, expand, and develop airport facilities.
• Gains control of all airport property, contracts, revenue, and debt after FAA certification.
• Can receive and manage FAA and state grants.
• Board may receive $75 per meeting, up to 24 times per year if parish agrees to pay for it.
• Must file annual financial report with Claiborne Parish Police Jury.
• Local government barred from interfering with district authority or disposing of airport assets without consent.
• Effective upon governor’s signature or lapse of time.

HOUSE H&G committee amendments [LINK] expand the resolution’s membership appointments by adding three new appointees: three by the governor, two from LHSAA member schools, and one from the community and technical college system. They also renumber the existing membership list to account for these additions.

HOUSE ED committee amendments [LINK] revise the task force membership and duties. The chair is now the House member from District 11. Membership is reduced to one additional House member, the attorney general or designee, six athletic directors (two from each university system), and the commissioner of higher education or designee. The task force will study name, image, and likeness (NIL) issues, including laws, transparency, compliance, fiscal impacts, and possible legislation. The first meeting must be held by August 1, 2025, with a final report due by January 23, 2026.

Requests that the Legislative Fiscal Office update its previous report from February 2013 regarding methods of funding Louisiana's laboratory schools. Specifically, the updated report should examine current means, methods, equity, and fairness of funding provided to laboratory schools across the state. The report must be submitted to the House Committee on Education no later than 60 days before the start of the 2026 Regular Session.