House Bill No. proposes a constitutional amendment to Article VII, Section 21(F) of the Louisiana Constitution, specifically targeting the eligibility of solar power generation facilities for the ad valorem tax exemption program, commonly known as the Industrial Tax Exemption Program (ITEP). The amendment stipulates that solar facilities will not qualify for tax exemptions unless all solar panels used for power generation are manufactured within the state of Louisiana. This change aims to promote local manufacturing and ensure that the benefits of the tax exemption program support in-state production.

If approved by voters in the statewide election scheduled for November 3, 2026, the amendment will take effect on January 1, 2027, and will apply to property taxes starting in the 2027 tax year. The proposed amendment also includes definitions for "solar power generation facility" and clarifies the terms related to manufacturing establishments. Overall, the bill seeks to align the state's tax exemption incentives with local manufacturing goals while maintaining the existing framework of the ITEP.