Louisiana 2026 Regular Session Status: Passed House 1 D cosponsors

HB 614 — TAX/TAX REBATES: Authorizes a rebate of state sales taxes paid by businesses on lodging and meals for persons performing disaster or emergency-related work (EG -$55,000 GF RV See Note)

Last action — Read by title, returned to the calendar.

Track this bill free

No card. One bill, free forever — alerts when it moves.

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill has passed the House. Introduced February 26, 2026. It now moves to the second chamber.

Next likely step: consideration and a floor vote in the Senate.

Prognosis

Stalled 28% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Passed House

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 D).

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

What changed in the latest version

116 added · 62 removed

Plain-language change summary

The amendments to Bill HB 614 introduce the "No Tax on Recovery Act," which creates a rebate for state sales taxes paid on lodging and meals for certain workers during declared disasters or emergencies. The revisions clarify the eligibility criteria for businesses seeking this rebate and more specifically define the periods and entities involved in disaster-related work. This change is important because it aims to support businesses actively contributing to recovery efforts during emergencies, making it easier for them to manage costs and ensure support for their employees.

→
Previous
Latest
HLS 26RS-1105 ORIGINAL Regular Session HOUSE BILL NO.
HLS 26RS-1105 ENGROSSED Regular Session HOUSE BILL NO.
to authorize a rebate of state sales taxes paid for lodging services and meals for persons performing disaster or emergency-related work;
to authorize a rebate of state sales taxes paid for lodging services and meals for certain persons performing disaster or emergency-related work;
to provide for eligibility of taxpayers for the rebate;
to provide for eligibility of taxpayers for the rebate;to provide for the amount of the rebate;to provide for definitions;
to provide for the amount of the rebate;
to provide forrequirementsandlimitations;toprovideforanapplicationprocess;toprovidefor functions of the Department of Revenue with respect to the rebate;
to provide for definitions;
to provide for an application process;
to provide for functions of the Department of Revenue with respect to the rebate;
This Section shall be known and may be cited as the "No Tax on Recovery Act." B.
(2) "Disaster or emergency-related work" shall have the meaning ascribed in R.S.
Page 1 of 5 CODING:
47:53.5.
(3) "Disaster period" shall have the meaning ascribed in R.S.
47:53.5.
Page 1 of 3 CODING:
HLS 26RS-1105 ORIGINAL HB NO.
HLS 26RS-1105 ENGROSSED HB NO.
614 (4) "Qualifying business" means anybusiness entity that deploys personnel to perform disaster or emergency-related work in this state during a disaster period.
614 (2) "Disaster or emergency-related work" shall have the meaning ascribed in R.S.
B.
47:53.5.
There shall be allowed a rebate for the actual amount of state sales tax paid by a qualifying business on purchases of any of the following:
(3) "Disaster rebate eligibility period" means the ten-day period beginning on the first day of a declared state disaster or emergency.
(1) Lodging services described in R.S.
(4) "Qualifying business" means any utility that deploys personnel to perform disaster or emergency-related work in this state during a disaster rebate eligibility period.
47:301.3(1) when the services are used during a disaster period by any person who performs disaster or emergency-related work in connection with a declared state disaster or emergency.
(5) "Utility" shall have the meaning ascribed in R.S.
(2) Prepared meals furnished during a disaster period to any person who performs disaster or emergency-related work in connection with a declared state disaster or emergency.
51:3271.
C.(1) Subjecttothelimitations providedinParagraph(2)ofthisSubsection, there shall be allowed a rebate for the actual amount of state sales tax paid by a qualifying business on purchases of any of the following:
(a) Lodging services described in R.S.
47:301.3(1) when the services are used during a disaster rebate eligibility period byany person who performs disaster oremergency-relatedworkinconnectionwithadeclaredstatedisasteroremergency.
(b) Preparedmealsfurnishedduringadisasterrebateeligibilityperiodtoany person who performs disaster or emergency-related work in connection with a declared state disaster or emergency.
(2) No purchaseoflodgingormealsshall beeligible for the rebateprovided for in this Subsection unless the amount of the purchase is within the applicable per diemratelimitforfederalemployeetravelexpensesestablishedandpromulgatedby the General Services Administration.
To claim the rebate, a qualifying business shall apply to the secretary of the Department of Revenue in a manner and on a form prescribed bythe secretary.
To claim the rebate, a qualifying business shall apply to the secretaryof the Department of Revenue in a manner and on a form prescribed by the secretary.
D.
E.
If the secretarysubsequentlyfinds that a rebate recipient is ineligible for the rebate, the secretary may recapture the rebate amount through any procedure authorized in law or administrative rule.
If the secretarysubsequentlyfinds that a rebate recipient is ineligible for the rebate, the secretary may recapture the rebate amount Page 2 of 5 CODING:
Wordsinstruckthroughtypearedeletionsfromexistinglaw;wordsunderscored are additions.
HLS 26RS-1105 ENGROSSED HB NO.
614 through any procedure authorized in law or administrative rule.
E.
The secretary of the Department of Revenue may promulgate rules in accordancewiththeAdministrativeProcedureActasarenecessarytoimplementthe provisions ofthisSection.
Therulesmayincludeprovisions relatedto therecapture of a rebate amount from anyrecipient found to be ineligible for the rebate.
No rebate shall be paid or given on January 1, 2032.
The secretary of the Department of Revenue may promulgate rules in accordancewiththeAdministrativeProcedureActasarenecessarytoimplementthe provisions ofthisSection.
Page 2 of 3 CODING:
Therulesmayincludeprovisions relatedto therecapture of a rebate amount from any recipient found to be ineligible for the rebate, documentation requirements, means of verifying deployments, and any other procedures necessaryfor administering the rebate.
Wordsinstruckthroughtypearedeletionsfromexistinglaw;wordsunderscored are additions.
G.(1) The total amount of rebates granted pursuant to the provisions of this Section shall not exceed fifty-five thousand dollars per calendar year.
HLS 26RS-1105 ORIGINAL HB NO.
(2) The granting of rebates authorized by this Section shall be on a first-come,first-servedbasis.
614 DIGEST ThedigestprintedbelowwaspreparedbyHouseLegislative Services.
Ifthe total amount of rebatesrequestedin a particular calendar year exceeds the total rebate amount authorized for that year, the Department of Revenue shall treat the excess as having been applied for on the first day of the subsequent year.
The department shall treat all requests received on the same business day as received at the same time.
Show all 78 changed rows (38 more)
Previous
Latest
If the aggregate amount of the requests received on a single business day exceeds the rebate amount available, the department shall approve rebates on a pro rata basis.
H.
No rebate shall be paid on or after January 1, 2032.
DIGEST ThedigestprintedbelowwaspreparedbyHouseLegislative Services.
1:13(B) and 24:177(E)] HB 614 Original 2026 Regular Session Jackson Abstract:
1:13(B) and 24:177(E)] HB 614 Engrossed 2026 Regular Session Jackson Abstract:
Authorizes a rebate of state sales taxes paid byqualifying businesses on lodging and meals for persons performing disaster or emergency-related work during a disaster period.
Authorizes a rebateof state sales taxes paid byqualifying businesses on lodging and meals for persons performing disaster or emergency-related work during a disaster response period.
(1) Lodging servicesused duringa disaster period byanyperson who performs disaster oremergency-relatedworkinconnectionwithadeclaredstatedisasteroremergency.
Page 3 of 5 CODING:
(2) Prepared meals furnished during a disaster period to any person who performs disaster or emergency-related work in connection with a declared state disaster or emergency.
Wordsinstruckthroughtypearedeletionsfromexistinglaw;wordsunderscored are additions.
Proposed law defines a "qualifying business" as any business entity that deploys personnel to perform disaster or emergency-related work in this state during a disaster period.
HLS 26RS-1105 ENGROSSED HB NO.
Proposed law further defines "declared state disaster or emergency", "disaster period", and "disaster or emergency-related work".
614 (1) Lodging services used during a disaster rebate eligibility period by any person who performs disaster or emergency-related work in connection with a declared state disaster or emergency.
(2) Prepared meals furnished during a disaster rebate eligibility period to any person whoperformsdisasteroremergency-relatedworkinconnectionwithadeclaredstate disaster or emergency.
Proposedlawdefinesa"qualifyingbusiness"asanyutilitythatdeployspersonneltoperform disaster or emergency-related work in this state during a disaster rebate eligibility period.
Defines "disaster rebate eligibility period" as the 10-day period beginning on the first day of a declared state disaster or emergency.
Further defines "declared state disaster or emergency", "disaster or emergency-related work", and "utility" for purposes of proposed law.
Proposed law stipulates that no purchase of lodging or meals shall be eligible for the rebate unless the amount of the purchase is within the applicable per diem rate limit for federal employee travel expenses established by the General Services Administration.
Proposed law terminates on Jan.
Proposed law limits to $55,000 the total amount of rebates that the state may pay annually pursuant to proposed law.
Provides that the granting of rebates shall be on a first-come, first-served basis.
Provides procedures for processing of rebate requests in years in which the total amount of rebates requested exceeds the $55,000 limit.
Proposed law prohibits the payment of any rebate provided for in proposed law on or after Jan.
Proposed law provides that it shall be known and maybe cited as the "No Tax on Recovery Act".
47:305.82) Page 3 of 3 CODING:
47:305.82) Summary of Amendments Adopted by House TheCommitteeAmendmentsProposedbyHouseCommitteeonWaysandMeanstothe original bill:
1.
Provide a short title for proposed law.
2.
Delete the defined term "disaster period" and its corresponding definition.
3.
Add the defined terms "disaster rebate eligibility period" and "utility" and corresponding definitions and incorporate those terms into proposed law.
Page 4 of 5 CODING:
Wordsinstruckthroughtypearedeletionsfromexistinglaw;wordsunderscored are additions.
HLS 26RS-1105 ENGROSSED HB NO.
614 4.
Stipulate that in order to be eligible for the rebate authorized in proposed law, purchases of lodging and meals must be within per diem limits for federal employee travel expenses established by the General Services Administration.
5.
Limit to $55,000 the total value of rebates that the state may pay annually pursuant to proposed law.
6.
Revise termination provisions in proposed law to specifythat no rebate shall be paid pursuant to proposed law on or after Jan.
1, 2032.
Page 5 of 5 CODING:
⬇ Download PDF
View plain text versions (2)

Amendments

3 amendments

Click Show changes on an amendment above to see how it modifies the bill.

Action History

  1. Read by title, returned to the calendar.

  2. Scheduled for floor debate on 04/13/2026.

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

  4. Reported with amendments (9-7).

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

  6. First appeared in the Interim Calendar on 2/27/2026.

  7. Prefiled.

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

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 0 co-sponsors · 146 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (146)

146 members have not signed on to this bill.

Show all 146 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

public-safety taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors HB 614?
HB 614 is sponsored by Steven Jackson (Democrat).
What is the current status of HB 614?
This bill has passed the House. Introduced February 26, 2026. It now moves to the second chamber.
Where can I track HB 614?
Track HB 614 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on HB 614

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of HB 614

Last checked for changes 3 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →