House Bill No. by Representative Jackson proposes the enactment of R.S. 47:305.82, which authorizes a rebate of state sales taxes paid by qualifying businesses on lodging services and meals for individuals performing disaster or emergency-related work during a declared state disaster or emergency. The bill defines key terms such as "qualifying business," "declared state disaster or emergency," "disaster period," and "disaster or emergency-related work." It stipulates that qualifying businesses must apply to the Department of Revenue (DOR) to claim the rebate, providing proof of the sales tax amounts paid and any additional documentation required by the department.

The bill also outlines the responsibilities of the DOR secretary in determining eligibility for the rebate and includes provisions for recapturing rebate amounts from recipients found ineligible. The secretary is authorized to promulgate necessary administrative rules to implement the provisions of the bill. Importantly, the rebate program is set to terminate on January 1, 2032.