Louisiana 2026 Regular Session Status: Enacted 1 R cosponsors

SB 442 — TAX/LOCAL: Provides for a local sales and use tax exemption in Calcasieu Parish for the furnishing of repairs to certain aircraft. (7/1/26) (EN SEE FISC NOTE LF RV See Note)

Last action — Signed by the Governor. Becomes Act No. 265.

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

This bill has been enacted into law. Introduced March 30, 2026. Enacted.

Signed by Governor Jeff Landry (Republican) on May 15, 2026.

Prognosis

Likely to advance 72% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    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 R).

  • Cleared a recorded vote

    Passed 2 recorded votes so far.

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.

In plain language

The bill exempts certain aircraft repair charges from local sales taxes in Calcasieu Parish.

This legislation provides a local sales and use tax exemption for the repair of specific aircraft in Calcasieu Parish. The exemption applies to repairs performed at specific airports and will take effect on July 1, 2026.

Bill Text

What changed in the latest version

14 added · 32 removed

Plain-language change summary

In the latest version of Bill SB 442, a reference to "ACT No. 265" has been removed. This change simplifies the bill by eliminating unnecessary legal citations that may not be relevant to its main purpose. By streamlining the language, the bill becomes easier to understand, which can help make its intentions clearer to lawmakers and the public alike. This is important because clearer legislation can lead to better implementation and compliance.

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Previous
Latest
SLS 26RS-412 ENGROSSED Regular Session SENATE BILL NO.
Regular Session ENROLLED SENATE BILL NO.
442 BY SENATOR STINE TAX/LOCAL.
442 BY SENATOR STINE AN ACT To enact R.S.
Provides for a local sales and use tax exemption in Calcasieu Parish for the furnishing of repairs to certain aircraft.
(7/1/26) AN ACT To enact R.S.
47:301.7, charges for the furnishingofrepairs,includinginteriormodifications,overhaul,andupgrades, toanaircraftregisteredoutsideofLouisianashallbeexemptfromthesalesand use taxes levied by any taxing authority in Calcasieu Parish provided that the repairs are performed at an airport with a runway that is at least ten thousand sevenhundredfeetlongandtwohundredfeetwidewithalayerofconcretethat Page 1 of 2 Coding:
47:301.7, charges for the furnishingofrepairs,includinginteriormodifications,overhaul,andupgrades, toanaircraftregisteredoutsideofLouisianashallbeexemptfromthesalesand use taxes levied by any taxing authority in Calcasieu Parish provided that the repairs are performed at an airport with a runway that is at least ten thousand sevenhundredfeetlongandtwohundredfeetwidewithalayerofconcretethat is at least seventeen inches thick.
Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
SLS 26RS-412 ENGROSSED SB NO.
442 is at least seventeen inches thick.
Section3.ThisActshallbecomeeffectiveonJuly1,2026;ifvetoedbythegovernor and subsequently approved by the legislature, this Act shall become effective on July 1, 2026, or on the day following such approval by the legislature, whichever is later.
Page 1 of 2 Coding:
The original instrument and the following digest, which constitutes no part of the legislative instrument, were prepared bySenate Legislative Services.
Words which are struck through are deletions from existing law;
The keyword, summary, and digest do not constitute part of the law or proof or indicia of legislative intent.
words in boldface type and underscored are additions.
[R.S.
SB NO.
1:13(B) and 24:177(E)] DIGEST SB 442 Engrossed 2026 Regular Session Stine Present law provides that state and local sales taxes apply to repairs and maintenance of tangible personal property including the repair and servicing of items such as automobiles, vehicles, boats and vessels, electrical and mechanical appliances and equipment, furniture, rugs, flooring, watches, clocks, jewelry, and refrigerators.
442 ENROLLED Section3.ThisActshallbecomeeffectiveonJuly1,2026;ifvetoedbythegovernor and subsequently approved by the legislature, this Act shall become effective on July 1, 2026, or on the day following such approval by the legislature, whichever is later.
Proposed law retains present law.
PRESIDENT OF THE SENATE SPEAKER OF THE HOUSE OF REPRESENTATIVES GOVERNOR OF THE STATE OF LOUISIANA APPROVED:
Proposed law exempts the furnishing of repairs,including interior modifications, overhaul, and upgrades, made to an aircraft registered outside of Louisiana from local sales and use taxes levied byanytaxing authorityin Calcasieu Parish.
Page 2 of 2 Coding:
Proposed law furtherspecifiesthat the repairs must be performed at an airport in the same parish with a runway that is at least 10,700' long and 200' wide with a layer of concrete that is at least 17" thick.
Effective July 1, 2026 and applicable to taxable periods beginning on or after July 1, 2026.
(Adds R.S.
47:337.9(G)) Page 2 of 2 Coding:
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Action History

  1. Signed by the Governor. Becomes Act No. 265.

  2. Effective date 7/1/2026.

  3. Sent to the Governor by the Secretary of the Senate.

  4. Enrolled. Signed by the President of the Senate.

  5. Signed by the Speaker of the House.

  6. Received from the House without amendments.

  7. Called from the calendar.

  8. Read third time by title, roll called on final passage, yeas 91, nays 0. Finally passed, ordered to the Senate.

  9. Read by title, returned to the calendar.

  10. Notice given.

  11. Scheduled for floor debate on 05/07/2026.

  12. Scheduled for floor debate on 05/06/2026.

  13. Read by title, passed to 3rd reading.

  14. Reported without Legislative Bureau amendments.

  15. Reported favorably (11-0). Referred to the Legislative Bureau.

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

  17. Received in the House from the Senate, read by title, lies over under the rules.

  18. Read by title, passed by a vote of 37 yeas and 0 nays, and sent to the House. Motion to reconsider tabled.

  19. Read by title. Ordered engrossed and passed to third reading and final passage.

  20. Reported favorably.

  21. Read second time by title and referred to the Committee on Local and Municipal Affairs.

  22. Rules suspended. Introduced in the Senate. Read by title and placed on the Calendar for a second reading.

Sponsors

Sponsorship breakdown

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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

Votes

FINAL PASSAGE (#1028)

Passed 91 Yea · 0 Nay · 14 Other
Party YeaNayPresentNot Voting
Unaffiliated 6001
Republican 580010
Democrat 27003
Total 910014
% of votes cast 87%0%0%13%
How each member voted (105)
Member Party Vote
Mr. Speaker — Yea
Amedee — Yea
Galle — Yea
Stagni — Yea
Johnson, T. — Yea
Landry, T. — Not Voting
St. Blanc — Yea
Adrian Fisher Democrat Yea
Aimee Adatto Freeman Democrat Yea
Alonzo L. Knox Democrat Yea
Barbara Carpenter Democrat Yea
C. Denise Marcelle Democrat Yea
Candace N. Newell Democrat Yea
Chasity Martinez Democrat Yea
Dana Henry Democrat Yea
Delisha Boyd Democrat Yea
Ed Murray Democrat Yea
Edmond Jordan Democrat Yea
Gerald Boudreaux Democrat Yea
III, Ed Larvadain Democrat Yea
Joy Walters Democrat Not Voting
Jr., Kyle M. Green Democrat Not Voting
Ken Brass Democrat Yea
Mandie Landry Democrat Yea
Marcus Anthony Bryant Democrat Yea
Pat Moore Democrat Yea
Rashid Armand Young Democrat Yea
Robby Carter Democrat Yea
Rodney Lyons Democrat Yea
Roy Daryl Adams Democrat Yea
Shaun Raphael Mena Democrat Yea
Sr., Wilford Carter Democrat Not Voting
Steven Jackson Democrat Yea
Sylvia Elaine Taylor Democrat Yea
Tammy T. Phelps Democrat Yea
Tehmi Jahi Chassion Democrat Yea
Vanessa Caston LaFleur Democrat Yea
Annie Spell Republican Yea
Barbara Reich Freiberg Republican Yea
Beth Anne Billings Republican Yea
Brett F. Geymann Republican Yea
Brian Leonard Glorioso Republican Yea
Bryan Fontenot Republican Yea
Chad Michael Boyer Republican Yea
Chance Keith Henry Republican Yea
Christopher Turner Republican Yea
Danny McCormick Republican Not Voting
Daryl Andrew Deshotel Republican Yea
Debbie Villio Republican Yea
Dixon Wallace McMakin Republican Yea
Dodie Horton Republican Yea
Emily Chenevert Republican Yea
Foy Bryan Gadberry Republican Not Voting
Francis C. Thompson Republican Yea
Gregory A. Miller Republican Yea
III, Roger William Wilder Republican Yea
III, Vincent E. Cox Republican Yea
IV, Gerald "Beau" Beaullieu Republican Yea
Jack McFarland Republican Not Voting
Jacob Braud Republican Yea
Jacob Jules Landry Republican Yea
Jason Brian DeWitt Republican Yea
Jeffrey "Jeff" Fons Wiley Republican Yea
Jeremy LaCombe Republican Yea
Jerome Zeringue Republican Yea
Jessica Domangue Republican Yea
John E. Wyble Republican Not Voting
Joseph A. Orgeron Republican Yea
Josh Carlson Republican Yea
Jr., Dennis Bamburg Republican Yea
Jr., John R. Illg Republican Not Voting
Jr., Michael Robert Bayham Republican Yea
Kathy Edmonston Republican Not Voting
Kellee Hennessy Dickerson Republican Yea
Kim Carver Republican Yea
Kimberly Landry Coates Republican Yea
Larry A. Bagley Republican Not Voting
Lauren Ventrella Republican Yea
Laurie Schlegel Republican Yea
Les Farnum Republican Not Voting
Mark Wright Republican Yea
Michael "Gabe" Firment Republican Yea
Michael Charles Echols Republican Yea
Michael Melerine Republican Yea
Mike Johnson Republican Yea
Neil Riser Republican Yea
Nicholas Muscarello Republican Yea
Paul Sawyer Republican Yea
Phillip Eric Tarver Republican Not Voting
Polly Thomas Republican Yea
R. Dewith Carrier Republican Yea
Raymond J. Crews Republican Yea
Reese "Skip" Broussard Republican Yea
Rhonda Gaye Butler Republican Yea
Robert "Bob" Owen Republican Yea
Rodney Schamerhorn Republican Yea
Ryan Bourriaque Republican Yea
Shane Mack Republican Yea
Sr., Peter F. Egan Republican Not Voting
Stephanie H. Berault Republican Yea
Stephanie Hilferty Republican Yea
Timothy P. Kerner Republican Yea
Tony Bacala Republican Yea
Troy Jude Hebert Republican Yea
Wayne McMahen Republican Yea

Official roll call →

FINAL PASSAGE (#342)

Passed 37 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 1000
Republican 26001
Democrat 10001
Total 37002
% of votes cast 95%0%0%5%
How each member voted (39)
Member Party Vote
Mr. President — Yea
Edward J. Price Democrat Yea
Gary Carter Democrat Yea
Gerald Boudreaux Democrat Yea
Jay Luneau Democrat Yea
Jimmy Harris Democrat Yea
Katrina R. Jackson-Andrews Democrat Yea
Larry Selders Democrat Yea
Regina Barrow Democrat Not Voting
Royce Duplessis Democrat Yea
Sam Jenkins Democrat Yea
Sidney Barthelemy II Democrat Yea
Adam Bass Republican Yea
Alan Seabaugh Republican Yea
Beth Mizell Republican Yea
Blake Miguez Republican Yea
Bob Hensgens Republican Yea
Brach Jerad Myers Republican Yea
Caleb Kleinpeter Republican Yea
Eddie J. Lambert Republican Yea
Franklin J. Foil Republican Yea
Glen Womack Republican Yea
Gregory A. Miller Republican Yea
Heather Cloud Republican Yea
Jeremy Stine Republican Yea
John C. "Jay" Morris Republican Yea
Jr., William "Bill" Wheat Republican Yea
Kirk Talbot Republican Yea
Mark Abraham Republican Yea
Michael "Big Mike" Fesi Republican Yea
Mike Reese Republican Yea
Patrick Connick Republican Yea
Patrick McMath Republican Yea
Rick Edmonds Republican Yea
Robert "Bob" Owen Republican Yea
Robert Allain Republican Yea
Stewart Jr. Cathey Republican Yea
Thomas A. Pressly Republican Yea
Valarie Hodges Republican Not Voting

Official roll call →

Subjects

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 SB 442?
SB 442 is sponsored by Jeremy Stine (Republican).
What is the current status of SB 442?
This bill has been enacted into law. Introduced March 30, 2026. Enacted.
Where can I track SB 442?
Track SB 442 free on One Click Politics — get push/email alerts when it moves.

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