Legislation: batch B — IL IN KS KY LA MA MD ME MI MN

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legislation/us/states/la/2019/sb-223.md

@@ -0,0 +1,98 @@
+---
+type: "Bill"
+title: "TAX/TAXATION: Provides relative to state income taxation of Subchapter S corporations and other flow through entities. (gov sig) (EN SEE FISC NOTE GF RV See Note)"
+description: "TAX/TAXATION: Provides relative to state income taxation of Subchapter S corporations and other flow through entities. (gov sig) (EN SEE FISC NOTE GF RV See Note)"
+jurisdiction: "us/states/la"
+legislature: "Louisiana Legislature"
+session: "2019"
+identifier: "SB 223"
+citation: "Louisiana SB 223 (2019)"
+classification: ["bill"]
+subjects: []
+status: "enacted"
+primary_sponsors: ["R. L. Bret Allain, II"]
+version_count: 7
+action_count: 34
+vote_count: 5
+first_action: "2019-04-10"
+last_action: "2019-06-22"
+source: "openstates"
+source_identifier: "ocd-bill/aa4bc506-54f2-4910-afd3-011f527e970d"
+source_url: "http://www.legis.la.gov/Legis/BillInfo.aspx?i=236552"
+source_hash: "bd67c323c0ac8e2a517018bfe01a47e0e07dca6050f8bb531df69adae580b092"
+vintage: "2026-07-01"
+source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
+retrieved_at: "2026-07-06"
+confidence: "reported"
+tags: ["legislation", "bill", "us-la"]
+---
+
+# Louisiana SB 223 (2019) — TAX/TAXATION: Provides relative to state income taxation of Subchapter S corporations and other flow through entities. (gov sig) (EN SEE FISC NOTE GF RV See Note)
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **SB223 Original** (filed) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1123634)
+2. **Conference Committee Report, #3377, House Adopted, Senate Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1142420)
+3. **House Floor Amendment, #3621, Stokes, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1141363)
+4. **SB223 Act 442** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1144974)
+5. **SB223 Engrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1128485)
+6. **Senate Committee Amendment, #957, R&F, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1126878)
+7. **SB223 Enrolled** (enrolled) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1143464)
+
+## Votes
+
+- ADOPT (#995) — **38–0** (pass) · upper
+- FINAL PASSAGE (#840) — **99–0** (pass) · lower
+- FINAL PASSAGE (#464) — **36–0** (pass) · upper
+- REJECT (#934) — **38–0** (pass) · upper
+- ADOPT CONFERENCE REPORT (#1029) — **96–0** (pass) · lower
+
+## Sponsors
+
+- R. L. Bret Allain, II — primary (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2019-06-22** Effective date 6/22/2019.
+- **2019-06-22** Signed by the Governor. Becomes Act No. 442. `executive-signature`
+- **2019-06-06** Sent to the Governor by the Secretary of the Senate on 6/7/2019. `executive-receipt`
+- **2019-06-06** Signed by the Speaker of the House.
+- **2019-06-06** Enrolled. Signed by the President of the Senate.
+- **2019-06-06** Notice House adopted the Conference Committee Report.
+- **2019-06-06** Conference Committee Report read, roll called, yeas 96, nays 0. The Conference Committee Report was adopted.
+- **2019-06-05** Scheduled for floor debate on 06/06/19.
+- **2019-06-05** Notice of Senate adoption of Conference Committee Report.
+- **2019-06-05** Conference Committee report received. Lies over under the rules.
+- **2019-06-05** Conference Committee Report read; adopted by a vote of 38 yeas and 0 nays.
+- **2019-06-05** Notice House Conference Committee members appointed.
+- **2019-06-05** House conferees appointed: Stefanski, Abramson, and DeVillier.
+- **2019-06-04** Notice of Senate conferees appointed.
+- **2019-06-04** Senate conference committee members appointed: Morrell, Allain, and Donahue.
+- **2019-06-04** Rules suspended. Amendments proposed by the House read and rejected by a vote of 38 yeas and 0 nays.
+- **2019-06-03** Received from the House with amendments.
+- **2019-06-02** Read third time by title, amended, roll called on final passage, yeas 99, nays 0. Finally passed, ordered to the Senate. `passage`
+- **2019-06-02** Called from the calendar.
+- **2019-06-02** Read by title, returned to the calendar.
+- **2019-05-30** Scheduled for floor debate on 06/02/19.
+- **2019-05-30** Read by title, passed to 3rd reading.
+- **2019-05-29** Reported without Legislative Bureau amendments.
+- **2019-05-28** Reported favorably (13-0). Referred to the Legislative Bureau.
+- **2019-05-23** Read by title, rules suspended, referred to the Committee on Ways and Means. `referral-committee`
+- **2019-05-23** Read by title, passed by a vote of 36 yeas and 0 nays, and sent to the House. Motion to reconsider tabled. `passage`
+- **2019-05-23** Called from the Calendar.
+- **2019-05-08** Read by title and returned to the Calendar, subject to call.
+- **2019-05-07** Read by title and passed to third reading and final passage.
+- **2019-05-06** Rules suspended. Reported favorably.
+- **2019-05-01** Read second time by title and referred to the Committee on Finance. `referral-committee`
+- **2019-04-30** Read by title. Committee amendments read and adopted. Ordered engrossed and passed to third reading and final passage.
+- **2019-04-29** Reported with amendments.
+- **2019-04-10** Introduced in the Senate; read by title. Rules suspended. Read second time and referred to the Committee on Revenue and Fiscal Affairs. `referral-committee`
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/aa4bc506-54f2-4910-afd3-011f527e970d`. Confidence: reported (aggregated from official Louisiana legislature records).
+