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 benefits from the tax exemption program support in-state production.

The proposed amendment includes definitions for "solar power generation facility" and outlines the process for submission to voters, with the election scheduled for November 3, 2026. If approved, the amendment will take effect on January 1, 2027, and will apply to property taxes starting in the 2027 tax year. The bill retains existing provisions of the constitution while adding new requirements specifically for solar facilities, thereby reinforcing the connection between tax incentives and local manufacturing.