House Bill No. [insert number] enacts R.S. 47:301.7, which establishes new regulations regarding sales and use tax exemptions in Louisiana. Starting January 1, 2026, the bill stipulates that no new sales and use tax exemption, exclusion, credit, or rebate can be enacted by the Legislature unless it applies uniformly to all sales and use taxes levied by all taxing authorities. This aims to create a more consistent and equitable tax structure across the state.

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, as outlined in the Louisiana Constitution. If the bill is vetoed but later approved by the legislature, it will become effective the day after that approval.