The bill amends R.S. 47:305.2(B)(1) to clarify the sales tax exemption for prescription drugs. It specifies that the exemption applies to the sale of prescription drugs for individuals enrolled in the Louisiana Children's Health Insurance Program and any Louisiana Medicaid program, as defined under Title XXI and Title XIX of the Social Security Act, respectively. The previous language that referenced the pharmaceutical vendor program and the Louisiana Department of Health has been removed.

Additionally, the bill states that its provisions are interpretive and do not create new legal rights or obligations. The effective date of the bill is contingent upon the governor's signature or the expiration of the time for bills to become law without signature. If vetoed, the bill can still take effect upon subsequent legislative approval.