The bill, enacted as R.S. 47:337.11.4, establishes a prohibition on local governing authorities from levying fees or taxes on nongaming incentives or inducements provided by certain gaming licensees. Specifically, it states that no local authority, including political subdivisions or school boards, can impose taxes on complimentary incentives or those obtained through loyalty rewards programs. If these incentives are granted at a discounted rate, any applicable taxes will only be based on the actual cash amount paid by the patron, excluding any discounts or rewards.

Additionally, the bill clarifies that it does not alter the definition of net gaming proceeds for tax purposes nor does it increase allowances for promotional play. It also specifies that sales or use taxes can still be imposed on the purchase or use of tangible personal property used as complimentary incentives, as well as on parking, admissions, or entertainment provided on a complimentary or discounted basis, if such taxes are otherwise due under existing law. The act is interpretative and does not create new rights or duties, becoming effective upon the governor's signature or after the designated period if not signed.