The bill enacts R.S. 47:337.11.4, which prohibits local governing authorities, including political subdivisions and school boards, from levying any fees or taxes on nongaming incentives or inducements provided by certain gaming licensees to patrons on a complimentary basis or through loyalty rewards programs. If these incentives are granted at a discounted rate, any applicable fees or taxes will only be assessed on the actual cash portion paid by the patron, excluding any discounts or rewards. The bill also clarifies that it does not alter the definition of net gaming proceeds or increase allowances for promotional play.

Additionally, the bill specifies that it does not restrict the imposition of sales or use taxes on purchases made by licensees for tangible personal property used as complimentary incentives, nor does it affect taxes due on parking, admissions, or entertainment provided on a complimentary or discounted basis if those taxes are otherwise mandated by 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 for bills to become law without signature.