House Bill No. [insert number] introduced by Representative Beaullieu aims to standardize the application of sales and use tax exemptions, exclusions, credits, rebates, and refunds across all taxing authorities in Louisiana. The bill enacts a new provision, R.S. 47:301.7, which stipulates that starting January 1, 2026, any new sales and use tax incentives enacted by the Legislature must apply uniformly to both state and local sales tax bases. This change is intended to ensure consistency and fairness in the application of tax benefits across different jurisdictions.

The bill will take effect upon the governor's signature or, if not signed, after the designated period for bills to become law without signature. If the governor vetoes the bill and it is later approved by the legislature, it will become effective the day after that approval. This legislative measure seeks to enhance transparency and equity in the state's tax system by requiring that all new tax incentives be applicable to all levels of taxation.