SB 436 — MULTIMODAL COMMERCE: Provides relative to annual aviation fuel estimates. (8/1/26) (EN SEE FISC NOTE SD EX)

SLS 26RS-1114 ENGROSSED Regular Session ENROLLED SENATE BILL NO.

436 BY SENATOR CLOUD MULTIMODALCOMMERCE.Providesrelativetoannualaviationfuelestimates.(8/1/26) AN ACT To amend and reenact R.S.

to provide for the use of designated ramp space by certain aircraft;

reporting requirementsrequirements; A.(1) Annual estimates.

designated ramp space for public use A.(1) Annual estimates.

however, no portion of such monies shall be disbursed to any airport that does not clearly indicate on its property the designated ramp space for public use within its published airport Pagedirectory 1or ofdiagram. 4 Coding:

The designated ramp space for public use at an airport Page 1 of 4 Coding:

SLS 26RS-1114 ENGROSSED SB NO.

436 directoryENROLLED shall be made available for transient aircraft without charge for no more than twohours.Nothinginthis Subsection shall beconstruedtorequireafixedbase operator, airport operator, or diagram.tenant to provide fueling, ground handling, towing, parking assistance, concierge services, or any other servicesto aircraft utilizing the designated ramp space for public use.

(a)(1)Averagepricepergallon.Theaveragepricepergallon ofaviationfuel shall be determined through a two-year agreement between the secretary of the Department of Revenue and the secretary of the Department of Transportation and Development rules and procedures promulgated by the Department of Transportation and Development, officeofoffice of multimodal commerce.commerce.Theaverage price per gallon shall be based on historical data, current market fuel prices, and trendsprovidedbyrelevantreports,includingreputablesourcessuchasgovernment agencies, industry associations, or market analysis firms.

The average price per gallon shall be based on historical data, current market fuel prices, and trendsprovidedbyrelevantreports,includingreputablesourcessuchasgovernment agencies, industry associations, or market analysis firms.

In the event data from either of these two organizations is unavailable, the secretary of the Department of Revenue may utilize other reputable data sources, subject to approval by the Joint LegislativeCommitteeontheBudgetthroughrulesandprocedurespromulgated by the Department of Transportation and Development, office of multimodal commerce.commerce.WhendeterminingthevolumeofaviationfuelsoldinLouisiana,the office of multimodal commerce may utilize data published by federal government agencies, including but not limited to the United States Energy InformationAdministrationandtheBureauofTransportationStatistics,aswell as other verifiable and publicly available data sources.

(c)(3)(3) SalesState taxtaxes rate.collected from aviation fuel sales.

The Department of Revenue shall provide to the Department of Transportation and Development an annual report of actual state tax collections derived from sales of aviation Page 2 of 4 Coding:

Words which are struck through are deletions from existing law;

words in boldface type and underscored are additions.

SB NO.

436 ENROLLED fuel.TheDepartmentofTransportationandDevelopment,officeofmultimodal commerce, shall consider the collection amounts reported in accordance with thisParagraphwhendevelopingrulesandproceduresforcalculatingestimated aviation fuel tax revenue.

(c)(4) Sales tax rate.

The Revenue Estimating Conference shall utilize this estimation formula and the rules and policies promulgated by the Department of PageTransportation 2and Development, office of 4multimodal Coding:commerce, to develop its annual estimate of aviation fuel taxes collected.

Words which are struck through are deletions from existing law;

words in boldface type and underscored are additions.

SLS 26RS-1114 ENGROSSED SB NO.

436 Transportation and Development, office of multimodal commerce, to develop its annual estimate of aviation fuel taxes collected.

D.Page 3 of 4 Coding:

The provisions of this Section shall be terminated and have no effect on January 1, 2027.

The original instrument and the following digest, which constitutes no part of the legislative instrument, were prepared bySenate Legislative Services.

The keyword, summary, and digest do not constitute part of the law or proof or indicia of legislative intent.

[R.S.

1:13(B) and 24:177(E)] DIGEST SB 436 Engrossed 2026 Regular Session Cloud Present law provides for the secretary of the Dept.

of Revenue to annually estimate the revenue to be derived from state taxes collected from purchases of aviation fuel.

Proposed law removes the provision for the secretaryof the department to estimate the revenue to be derived from state taxes collected.

Present law provides for the average price per gallon of aviation fuel to be determined by atwo-yearagreementbetweenthesecretaryoftheDepartmentofRevenueandthesecretary of the Departmentof Transportation andDevelopment.Proposedlawreplacesthe secretary of the Dept.

of Revenue with rules and procedures promulgated by the Department of Transportation, office of multimodal commerce.

Present law provides for the volume of aviation fuel sold in Louisiana to be determined based on data provided by the Energy Information Administration or the Bureau of Page 3 of 4 Coding:

SLS 26RS-1114 ENGROSSED SB NO.

436 TransportationENROLLED Statistics,D. or for Dept.

ofThe Revenueprovisions toof utilizethis otherSection reputableshall databe sources,terminated subjectand tohave approvalno byeffect the Joint Legislative Committee on theJanuary Budget.1, 2027.

ProposedPRESIDENT lawOF removesTHE theSENATE provisionSPEAKER forOF theTHE volumeHOUSE ofOF aviationREPRESENTATIVES fuelGOVERNOR toOF beTHE determinedSTATE basedOF onLOUISIANA dataAPPROVED: provided by the Energy Information Administration, the Bureau of Transportation andStatisticsorDept.ofRevenueandJointLegislativeCommitteeontheBudget.Proposed law further provides the volume of aviation fuel to be determined based on rules and procedures promulgated by DOTD, office of multimodal commerce.

PresentPage law4 requires the secretary of the4 Dept.Coding: