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/2021/sb-5.md

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+---
+type: "Bill"
+title: "TAX/INCOME/PERSONAL: Excludes amounts deposited into certain education savings accounts for tuition expenses for elementary and secondary schools from state income tax. (1/1/22) (EN DECREASE GF RV See Note)"
+description: "TAX/INCOME/PERSONAL: Excludes amounts deposited into certain education savings accounts for tuition expenses for elementary and secondary schools from state income tax. (1/1/22) (EN DECREASE GF RV See Note)"
+jurisdiction: "us/states/la"
+legislature: "Louisiana Legislature"
+session: "2021"
+identifier: "SB 5"
+citation: "Louisiana SB 5 (2021)"
+classification: ["bill"]
+subjects: []
+status: "enacted"
+primary_sponsors: ["Franklin J. Foil"]
+version_count: 6
+action_count: 18
+vote_count: 2
+first_action: "2021-02-09"
+last_action: "2021-06-04"
+source: "openstates"
+source_identifier: "ocd-bill/cdc8ec29-acd5-4242-b562-e37514f513c7"
+source_url: "http://www.legis.la.gov/Legis/BillInfo.aspx?i=239775"
+source_hash: "98eac0e9b7186cd0f6316a0976b9697015f3bdd56d175bbfd0edb20bc406ba5b"
+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 5 (2021) — TAX/INCOME/PERSONAL: Excludes amounts deposited into certain education savings accounts for tuition expenses for elementary and secondary schools from state income tax. (1/1/22) (EN DECREASE GF RV See Note)
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **SB5 Original** (filed) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1199296)
+2. **SB5 Act 52** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1232056)
+3. **SB5 Engrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1219886)
+4. **Senate Committee Amendment, #1422, R&F, Draft** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1219603)
+5. **Senate Committee Amendment, #1463, R&F, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1219800)
+6. **SB5 Enrolled** (enrolled) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1229680)
+
+## Votes
+
+- FINAL PASSAGE (#775) — **101–0** (pass) · lower
+- FINAL PASSAGE (#265) — **36–0** (pass) · upper
+
+## Sponsors
+
+- Franklin J. Foil — primary (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2021-06-04** Effective date 1/1/2022.
+- **2021-06-04** Signed by the Governor. Becomes Act No. 52. `executive-signature`
+- **2021-06-01** Sent to the Governor by the Secretary of the Senate. `executive-receipt`
+- **2021-06-01** Signed by the Speaker of the House.
+- **2021-06-01** Enrolled. Signed by the President of the Senate.
+- **2021-06-01** Received from the House without amendments.
+- **2021-05-27** Read third time by title, roll called on final passage, yeas 101, nays 0. Finally passed, ordered to the Senate. `passage`
+- **2021-05-26** Scheduled for floor debate on 05/27/2021.
+- **2021-05-19** Read by title, passed to 3rd reading.
+- **2021-05-18** Reported without Legislative Bureau amendments.
+- **2021-05-17** Reported favorably (13-0). Referred to the Legislative Bureau.
+- **2021-05-06** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
+- **2021-05-05** Received in the House from the Senate, read by title, lies over under the rules.
+- **2021-05-05** Read by title, passed by a vote of 36 yeas and 0 nays, and sent to the House. Motion to reconsider tabled. `passage`
+- **2021-05-04** Read by title. Committee amendments read and adopted. Ordered engrossed and passed to third reading and final passage.
+- **2021-05-03** Reported with amendments.
+- **2021-04-12** Introduced in the Senate; read by title. Rules suspended. Read second time and referred to the Committee on Revenue and Fiscal Affairs. `referral-committee`
+- **2021-02-09** Prefiled and under the rules provisionally referred to the Committee on Revenue and Fiscal Affairs. `filing, referral-committee`
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/cdc8ec29-acd5-4242-b562-e37514f513c7`. Confidence: reported (aggregated from official Louisiana legislature records).
+