Senate Bill No. 436, introduced by Senator Cloud, amends R.S. 47:306.6 to update the process for estimating annual aviation fuel taxes in Louisiana. The bill removes the requirement for the secretary of the Department of Revenue to estimate the revenue derived from state taxes on aviation fuel and instead mandates that the average price per gallon be determined through rules and procedures established by the Department of Transportation and Development's office of multimodal commerce. Additionally, the volume of aviation fuel sold will also be determined based on these new rules, rather than relying on data from the Energy Information Administration or the Bureau of Transportation Statistics.

The proposed law further eliminates the requirement for the Department of Revenue to submit annual reports to the Joint Legislative Committee on the Budget regarding the average price per gallon, total gallons sold, and sales tax rates. It also removes the need for legislative approval of agreements between the Department of Revenue and the Department of Transportation and Development concerning the calculation of estimated revenue. The provisions that previously mandated termination of these regulations on January 1, 2027, have also been removed. The changes are set to take effect on August 1, 2026.

Statutes affected:
SB436 Original: