HCR 95

ENROLLED
   2026 Regular Session
   HOUSE CONCURRENT RESOLUTION NO. 95
   BY REPRESENTATIVE BEAULLIEU
  A CONCURRENT RESOLUTION
   To adopt Joint Rule No. 23 of the Joint Rules of the Senate and House of Representatives,
  relative to instruments affecting sales and use tax exemptions, exclusions, credits,
  or rebates enacted on or after January 1, 2026; to require that such instruments result
  in a uniform sales and use tax base on the state and local level; and to provide for
  waiver by either house of the legislature.
  BE IT RESOLVED by the Legislature of Louisiana that Joint Rule no. 23 of the Joint
   Rules of the Senate and House of Representatives is hereby adopted to read as follows:
  Joint Rule No. 23. Instruments providing for sales and use tax exemptions;
  requirements; waiver
  A. In order to give effect to R.S. 47:301.7, no motion shall be in order if the
  effect of such motion is to finally pass a legislative instrument that enacts, amends,
  or repeals a sales and use tax exemption, exclusion, credit, or rebate enacted on or
  after January 1, 2026, and that would result in nonuniform state and local sales and
  use tax bases.
  B. Prior to any motion the effect of which is to finally pass a legislative
  instrument that enacts, amends, or repeals a sales and use tax exemption, exclusion,
  credit, or rebate enacted on or after January 1, 2026, the Legislative Fiscal Officer
  shall submit a report to the chamber considering the instrument which shall indicate
  whether the instrument results in nonuniform state and local sales and use tax bases.
  No such instrument shall be considered on a motion the effect of which is to finally
  pass the instrument unless the report of the Legislative Fiscal Officer has been placed
  on the desk of each member.
  Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
   HCR NO. 95  ENROLLED
  C. Either house of the legislature may waive this rule upon a motion by a
  favorable vote of two-thirds of the members present and voting prior to the
  consideration by that house of a motion the effect of which is to finally pass a
  legislative instrument that enacts, amends, or repeals a sales and use tax exemption,
  exclusion, credit, or rebate enacted on or after January 1, 2026.
  SPEAKER OF THE HOUSE OF REPRESENTATIVES
  PRESIDENT OF THE SENATE
  Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.