House Bill No. HLS 26RS-499 proposes the establishment of the West End Economic Development District within Jefferson and Orleans parishes, aimed at fostering economic and commercial development, enhancing tourism, and creating job opportunities. The district will be governed by a five-member board of commissioners appointed by local governing authorities, with members serving staggered five-year terms without compensation, although they may be reimbursed for expenses. The bill outlines the district's powers, including the ability to sue, adopt bylaws, and enter into contracts, and emphasizes its role in facilitating public infrastructure projects that benefit the community.

Additionally, the bill authorizes the district to levy a sales and use tax not exceeding 2%, which will be uniformly applied throughout its jurisdiction and is in addition to any other taxes that political subdivisions within the district can collect. The revenue generated from this tax is earmarked exclusively for economic development and infrastructure improvement projects within the district's boundaries. Notably, amendments made during the House's review included changes to the district's boundaries and the removal of the requirement for voter approval of the sales tax. The legislation is set to take effect on July 1, 2026, unless vetoed by the governor and subsequently approved by the legislature.