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/2023/sb-108.md

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+---
+type: "Bill"
+title: "TAX/TAXATION: Provides relative to the Angel Investor Tax Credit Program. (gov sig) (EN DECREASE GF RV See Note)"
+description: "TAX/TAXATION: Provides relative to the Angel Investor Tax Credit Program. (gov sig) (EN DECREASE GF RV See Note)"
+jurisdiction: "us/states/la"
+legislature: "Louisiana Legislature"
+session: "2023"
+identifier: "SB 108"
+citation: "Louisiana SB 108 (2023)"
+classification: ["bill"]
+subjects: []
+status: "enacted"
+primary_sponsors: ["Jimmy Harris"]
+version_count: 6
+action_count: 20
+vote_count: 2
+first_action: "2023-03-30"
+last_action: "2023-06-12"
+source: "openstates"
+source_identifier: "ocd-bill/cd3a5357-f94c-4c31-bb52-2cc4808d2e3f"
+source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=244287"
+source_hash: "3e0d92f37ef0e3de072fdaebbf0097faa1b002b85af7c36101aef9f3d2770626"
+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 108 (2023) — TAX/TAXATION: Provides relative to the Angel Investor Tax Credit Program. (gov sig) (EN DECREASE GF RV See Note)
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **SB108 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1308213)
+2. **SB108 Act** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1332344)
+3. **SB108 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1312261)
+4. **Senate Committee Amendment, #521, R&F, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1312048)
+5. **Senate Committee Amendment, #522, R&F, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1312046)
+6. **SB108 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1330096)
+
+## Votes
+
+- FINAL PASSAGE (#249) — **34–1** (pass) · upper
+- FINAL PASSAGE (#966) — **98–0** (pass) · lower
+
+## Sponsors
+
+- Jimmy Harris — primary (person)
+- Adrian Fisher — cosponsor (person)
+- Aimee Adatto Freeman — cosponsor (person)
+- Alonzo Knox — cosponsor (person)
+- Candace N. Newell — cosponsor (person)
+- Cedric Glover — cosponsor (person)
+- Delisha Boyd — cosponsor (person)
+- Dustin Miller — cosponsor (person)
+- Ed Larvadain III — cosponsor (person)
+- Franklin J. Foil — cosponsor (person)
+- Jason Hughes — cosponsor (person)
+- Kenny Cox — cosponsor (person)
+- Kyle M. Green , Jr. — cosponsor (person)
+- Larry Selders — cosponsor (person)
+- Marcus Bryant — cosponsor (person)
+- Matthew Willard — cosponsor (person)
+- Paula Davis — cosponsor (person)
+- Wilford Carter , Sr. — cosponsor (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2023-06-12** Effective date 6/12/2023.
+- **2023-06-12** Signed by the Governor. Becomes Act No. 253. `became-law, executive-signature`
+- **2023-06-07** Sent to the Governor by the Secretary of the Senate. `executive-receipt`
+- **2023-06-07** Signed by the Speaker of the House.
+- **2023-06-06** Enrolled. Signed by the President of the Senate. `enrolled`
+- **2023-06-05** Received from the House without amendments. `receipt`
+- **2023-06-05** Read third time by title, roll called on final passage, yeas 98, nays 0. Finally passed, ordered to the Senate. `passage`
+- **2023-06-04** Scheduled for floor debate on 06/05/2023.
+- **2023-06-01** Read by title, passed to 3rd reading. `reading-3`
+- **2023-05-31** Reported without Legislative Bureau amendments.
+- **2023-05-30** Reported favorably (14-0). Referred to the Legislative Bureau. `committee-passage-favorable`
+- **2023-05-10** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
+- **2023-05-09** Received in the House from the Senate, read by title, lies over under the rules.
+- **2023-05-09** Read by title, passed by a vote of 34 yeas and 1 nays, and sent to the House. Motion to reconsider tabled. `passage`
+- **2023-05-09** Rules suspended. Called from the Calendar.
+- **2023-04-24** Read by title and returned to the Calendar, subject to call.
+- **2023-04-18** Read by title. Committee amendments read and adopted. Ordered engrossed and passed to third reading and final passage.
+- **2023-04-17** Reported with amendments. `committee-passage-favorable`
+- **2023-04-10** Introduced in the Senate; read by title. Rules suspended. Read second time and referred to the Committee on Revenue and Fiscal Affairs. `referral-committee`
+- **2023-03-30** 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/cd3a5357-f94c-4c31-bb52-2cc4808d2e3f`. Confidence: reported (aggregated from official Louisiana legislature records).
+