2025 Regular Session • Louisiana Legislature

HB366

Legislative Summary

(Constitutional Amendment) Authorizes parishes to exempt business inventory from ad valorem taxes and authorizes parishes to reduce the percentage of fair market value applicable to business inventory (RE1 SEE FISC NOTE LF RV)

Demographic Impact

Overall analysis of equity impact

60% Positive

Medium ConfidenceView detailed demographic breakdown ↓

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Bill History

4/3/2025

Prefiled.

House of Representatives

4/3/2025

Under the rules, provisionally referred to the Committee on Ways and Means.

House of Representatives

4/14/2025

Read by title, under the rules, referred to the Committee on Ways and Means.

House of Representatives

4/15/2025

Reported favorably (13-0). To be recommitted to the Committee on Civil Law and Procedure.

House of Representatives

4/16/2025

Read by title, ordered engrossed, recommitted to the Committee on Civil Law and Procedure.

House of Representatives

4/28/2025

Reported without amendments (9-0-1).

House of Representatives

4/29/2025

Read by title, ordered engrossed, passed to 3rd reading.

House of Representatives

5/5/2025

Scheduled for floor debate on 05/06/2025.

House of Representatives

5/6/2025

Read third time by title, amended, roll called on final passage, yeas 101, nays 0. The bill, having received two-thirds vote of the elected members, was finally passed, title adopted, ordered to the Senate.

House of Representatives

5/7/2025

Received in the Senate. Read first time by title and placed on the Calendar for a second reading.

Senate

5/8/2025

Read second time by title and referred to the Committee on Revenue and Fiscal Affairs.

Senate

5/19/2025

Reported with amendments.

Senate

5/20/2025

Committee amendments read and adopted. Read by title and referred to the Legislative Bureau.