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/2025/sb-112.md

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+---
+type: "Bill"
+title: "TAX/TAXATION: Authorizes a deduction as compensation for certain dealers and remote sellers that collect and remit sales and use taxes. (7/1/25) (EN DECREASE LF RV See Note)"
+description: "TAX/TAXATION: Authorizes a deduction as compensation for certain dealers and remote sellers that collect and remit sales and use taxes. (7/1/25) (EN DECREASE LF RV See Note)"
+jurisdiction: "us/states/la"
+legislature: "Louisiana Legislature"
+session: "2025"
+identifier: "SB 112"
+citation: "Louisiana SB 112 (2025)"
+classification: ["bill"]
+subjects: []
+status: "enacted"
+primary_sponsors: ["Katrina Jackson-Andrews"]
+version_count: 6
+action_count: 20
+vote_count: 2
+first_action: "2025-04-03"
+last_action: "2025-06-11"
+source: "openstates"
+source_identifier: "ocd-bill/6bf8ec2d-a494-4933-8776-b7481dc95157"
+source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=248373"
+source_hash: "5f81c05e3e538d39106b9d6fceeae70625a77b519a3a0e606d15aa69a6a9811c"
+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 112 (2025) — TAX/TAXATION: Authorizes a deduction as compensation for certain dealers and remote sellers that collect and remit sales and use taxes. (7/1/25) (EN DECREASE LF RV See Note)
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **SB112 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1403089)
+2. **SB112 Act** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1425507)
+3. **SB112 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1411663)
+4. **Senate Committee Amendment, #1234, R&F, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1411021)
+5. **Senate Committee Amendment, #1248, R&F, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1411096)
+6. **SB112 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1422933)
+
+## Votes
+
+- FINAL PASSAGE (#954) — **98–0** (pass) · lower
+- FINAL PASSAGE (#221) — **39–0** (pass) · upper
+
+## Sponsors
+
+- Katrina Jackson-Andrews — primary (person)
+- Franklin J. Foil — cosponsor (person)
+- Troy D. Romero — cosponsor (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2025-06-11** Effective date 7/1/2025.
+- **2025-06-11** Signed by the Governor. Becomes Act No. 327. `became-law, executive-signature`
+- **2025-06-10** Sent to the Governor by the Secretary of the Senate. `executive-receipt`
+- **2025-06-09** Signed by the Speaker of the House.
+- **2025-06-09** Enrolled. Signed by the President of the Senate. `enrolled`
+- **2025-06-08** Received from the House without amendments. `receipt`
+- **2025-06-08** Read third time by title, roll called on final passage, yeas 98, nays 0. Finally passed, ordered to the Senate. `passage`
+- **2025-06-04** Scheduled for floor debate on 06/08/2025.
+- **2025-06-04** Read by title, passed to 3rd reading. `reading-3`
+- **2025-06-03** Reported without Legislative Bureau amendments.
+- **2025-06-02** Reported favorably (16-0). Referred to the Legislative Bureau. `committee-passage-favorable`
+- **2025-05-14** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
+- **2025-05-13** Received in the House from the Senate, read by title, lies over under the rules.
+- **2025-05-12** Read by title, passed by a vote of 39 yeas and 0 nays, and sent to the House. Motion to reconsider tabled. `passage`
+- **2025-05-08** Read by title and passed to third reading and final passage. `reading-3`
+- **2025-05-08** Rules suspended. Recalled from Committee.
+- **2025-05-07** Read by title. Committee amendments read and adopted; ordered engrossed and recommitted to the Committee on Finance.
+- **2025-05-06** Reported with amendments. `committee-passage-favorable`
+- **2025-04-14** Introduced in the Senate; read by title. Rules suspended. Read second time and referred to the Committee on Revenue and Fiscal Affairs. `referral-committee`
+- **2025-04-03** 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/6bf8ec2d-a494-4933-8776-b7481dc95157`. Confidence: reported (aggregated from official Louisiana legislature records).
+