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/2024/sb-191.md

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+---
+type: "Bill"
+title: "TAX/TAXATION: Provides relative to the enforcement and adjudication of state and local taxes and the Board of Tax Appeals. (gov sig) (EN NO IMPACT See Note)"
+description: "TAX/TAXATION: Provides relative to the enforcement and adjudication of state and local taxes and the Board of Tax Appeals. (gov sig) (EN NO IMPACT See Note)"
+jurisdiction: "us/states/la"
+legislature: "Louisiana Legislature"
+session: "2024"
+identifier: "SB 191"
+citation: "Louisiana SB 191 (2024)"
+classification: ["bill"]
+subjects: []
+status: "enacted"
+primary_sponsors: ["Mike Reese"]
+version_count: 10
+action_count: 19
+vote_count: 3
+first_action: "2024-02-29"
+last_action: "2024-05-28"
+source: "openstates"
+source_identifier: "ocd-bill/57b60af0-decb-4374-aa39-ea4ceaa84d62"
+source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=246238"
+source_hash: "49fd683f000cdfc1ab8b5ae27e63f671245a56b15a969e594f8d9be63ca98780"
+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 191 (2024) — TAX/TAXATION: Provides relative to the enforcement and adjudication of state and local taxes and the Board of Tax Appeals. (gov sig) (EN NO IMPACT See Note)
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **SB191 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1351122)
+2. **House Committee Amendment, #4141, W&M, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1371509)
+3. **House Committee Amendment, #4208, W&M, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1371957)
+4. **SB191 Act 307** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1380778)
+5. **SB191 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1355623)
+6. **SB191 Reengrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1357745)
+7. **Senate Committee Amendment, #878, R&F, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1355412)
+8. **Senate Committee Amendment, #903, R&F, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1355565)
+9. **Senate Floor Legislative Bureau Amendment, #1095, Miller, G., Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1356993)
+10. **SB191 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1377239)
+
+## Votes
+
+- FINAL PASSAGE (#119) — **38–0** (pass) · upper
+- FINAL PASSAGE (#1160) — **96–0** (pass) · lower
+- CONCUR (#1025) — **38–0** (pass) · upper
+
+## Sponsors
+
+- Mike Reese — primary (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2024-05-28** Effective date 5/28/2024.
+- **2024-05-28** Signed by the Governor. Becomes Act No. 307. `became-law, executive-signature`
+- **2024-05-28** Sent to the Governor by the Secretary of the Senate on 5/23/2024. `executive-receipt`
+- **2024-05-23** Signed by the Speaker of the House.
+- **2024-05-22** Enrolled. Signed by the President of the Senate. `enrolled`
+- **2024-05-21** Amendments proposed by the House read and concurred in by a vote of 38 yeas and 0 nays.
+- **2024-05-20** Received from the House with amendments. `receipt`
+- **2024-05-20** Read third time by title, roll called on final passage, yeas 96, nays 0. Finally passed, ordered to the Senate. `passage`
+- **2024-05-15** Scheduled for floor debate on 05/20/2024.
+- **2024-05-08** Read by title, amended, passed to 3rd reading. `reading-3`
+- **2024-05-07** Reported without Legislative Bureau amendments.
+- **2024-05-06** Reported with amendments (10-0). Referred to the Legislative Bureau. `committee-passage-favorable`
+- **2024-03-27** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
+- **2024-03-26** Received in the House from the Senate, read by title, lies over under the rules.
+- **2024-03-25** Senate floor amendments read and adopted. Read by title and passed by a vote of 38 yeas and 0 nays; ordered reengrossed and sent to the House. Motion to reconsider tabled. `passage`
+- **2024-03-20** Read by title. Committee amendments read and adopted. Ordered engrossed and passed to third reading and final passage.
+- **2024-03-19** Reported with amendments. `committee-passage-favorable`
+- **2024-03-11** Introduced in the Senate; read by title. Rules suspended. Read second time and referred to the Committee on Revenue and Fiscal Affairs. `referral-committee`
+- **2024-02-29** 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/57b60af0-decb-4374-aa39-ea4ceaa84d62`. Confidence: reported (aggregated from official Louisiana legislature records).
+