HLS 26RS-1105 ORIGINALENGROSSED Regular Session HOUSE BILL NO.
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;rebate;to provide for the amount of the rebate;to provide for definitions;
to provide forforrequirementsandlimitations;toprovideforanapplicationprocess;toprovidefor functions of the amountDepartment 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)Page "Disaster1 orof emergency-related5 work"CODING: shall have the meaning ascribed in R.S.
47:53.5.
(3) "Disaster period" shall have the meaning ascribed in R.S.
47:53.5.
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HLS 26RS-1105 ORIGINALENGROSSED HB NO.
614 (4)(2) "Qualifying"Disaster business" means anybusiness entity that deploys personnel to perform disaster or emergency-related workwork" inshall thishave statethe duringmeaning aascribed disasterin period.R.S.
B.47:53.5.
There(3) shall"Disaster berebate allowedeligibility aperiod" rebatemeans for the actualten-day amountperiod ofbeginning stateon salesthe taxfirst paidday byof a qualifyingdeclared businessstate ondisaster purchasesor ofemergency. any of the following:
(1)(4) Lodging"Qualifying servicesbusiness" describedmeans any utility that deploys personnel to perform disaster or emergency-related work in R.S.this state during a disaster rebate eligibility period.
47:301.3(1)(5) when"Utility" theshall serviceshave arethe usedmeaning duringascribed a disaster period by any person who performs disaster or emergency-related work in connectionR.S. with a declared state disaster or emergency.
(2)51:3271. 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.
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 secretarysecretaryof of the Department of Revenue in a manner and on a form prescribed bytheby the secretary.
D.E.
If the secretarysubsequentlyfinds that a rebate recipient is ineligible for the rebate, the secretary may recapture the rebate amount throughPage any2 procedureof authorized5 inCODING: law or administrative rule.
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.
NoThe rebatesecretary shallof bethe paidDepartment orof givenRevenue onmay Januarypromulgate 1,rules 2032.in accordancewiththeAdministrativeProcedureActasarenecessarytoimplementthe provisions ofthisSection.
PageTherulesmayincludeprovisions 2relatedto therecapture of 3a CODING: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;wordsunderscoredG.(1) areThe additions.total amount of rebates granted pursuant to the provisions of this Section shall not exceed fifty-five thousand dollars per calendar year.
HLS(2) 26RS-1105The ORIGINALgranting HBof NO.rebates authorized by this Section shall be on a first-come,first-servedbasis.
614Ifthe DIGESTtotal ThedigestprintedbelowwaspreparedbyHouseLegislativeamount Services.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.
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 OriginalEngrossed 2026 Regular Session Jackson Abstract:
Authorizes a rebaterebateof of state sales taxes paid byqualifying businesses on lodging and meals for persons performing disaster or emergency-related work during a disaster response period.
(1)Page Lodging3 servicesusedof duringa5 disasterCODING: period byanyperson who performs disaster oremergency-relatedworkinconnectionwithadeclaredstatedisasteroremergency.
(2)Wordsinstruckthroughtypearedeletionsfromexistinglaw;wordsunderscored Preparedare mealsadditions. furnished during a disaster period to any person who performs disaster or emergency-related work in connection with a declared state disaster or emergency.
ProposedHLS law26RS-1105 definesENGROSSED aHB "qualifyingNO. business" as any business entity that deploys personnel to perform disaster or emergency-related work in this state during a disaster period.
Proposed614 law(1) furtherLodging definesservices "declaredused stateduring a disaster orrebate emergency",eligibility "disasterperiod period",by andany "disasterperson who performs disaster or emergency-related work".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 terminateslimits onto Jan.$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) PageSummary 3 of 3Amendments CODING: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.
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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.
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