---
type: "Bill"
title: "TAX/INCOME TAX: Modifies the definition of \"federal income tax liability\" to include certain federal net disaster losses (Item #26) (EN DECREASE GF RV See Note)"
description: "TAX/INCOME TAX: Modifies the definition of \"federal income tax liability\" to include certain federal net disaster losses (Item #26) (EN DECREASE GF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2020s2"
identifier: "HB 89"
citation: "Louisiana HB 89 (2020s2)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Edward Ted James"]
version_count: 6
action_count: 18
vote_count: 3
first_action: "2020-10-06"
last_action: "2020-10-28"
source: "openstates"
source_identifier: "ocd-bill/643ce539-1286-4984-b248-31c57341b7d1"
source_url: "http://www.legis.la.gov/Legis/BillInfo.aspx?i=239630"
source_hash: "ad02a424e728ea0650bb168d24137b65ea7d4a882bff9174fe61e4df96d6c713"
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 HB 89 (2020s2) — TAX/INCOME TAX: Modifies the definition of "federal income tax liability" to include certain federal net disaster losses (Item #26) (EN DECREASE GF RV See Note)

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **HB89 Original** (filed) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1191162)
2. **HB89 Act 26** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1194942)
3. **HB89 Engrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1192097)
4. **Senate Committee Amendment, #634, R&F, Draft** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1193054)
5. **Senate Committee Amendment, #659, R&F, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1193149)
6. **HB89 Enrolled** (enrolled) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1193629)

## Votes

- FINAL PASSAGE (#144) — **35–0** (pass) · upper
- FINAL PASSAGE (#126) — **99–0** (pass) · lower
- CONCUR IN SENATE AMENDMENTS (#195) — **86–0** (pass) · lower

## Sponsors

- Edward Ted James — primary (person)
- Francis C. Thompson — cosponsor (person)
- Troy Carter — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2020-10-28** Effective date: 10/28/2020.
- **2020-10-28** Signed by the Governor. Becomes Act No. 26. `executive-signature`
- **2020-10-23** Sent to the Governor for executive approval. `executive-receipt`
- **2020-10-21** Signed by the President of the Senate.
- **2020-10-21** Enrolled and signed by the Speaker of the House.
- **2020-10-20** Read by title, roll called, yeas 86, nays 0, Senate amendments concurred in.
- **2020-10-20** Rules suspended.
- **2020-10-20** Received from the Senate with amendments.
- **2020-10-20** The amended bill was read by title, passed by a vote of 35 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled. `passage`
- **2020-10-19** Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.
- **2020-10-19** Rules suspended. Reported with amendments. Rules suspended. Committee amendments read and adopted. Read by title and referred to the Legislative Bureau.
- **2020-10-14** Received in the Senate; read by title Rules suspended. Read second time by title and referred to the Committee on Revenue and Fiscal Affairs. `referral-committee`
- **2020-10-14** Read third time by title, roll called on final passage, yeas 99, nays 0. Finally passed, title adopted, ordered to the Senate. `passage`
- **2020-10-13** Scheduled for floor debate on 10/14/20.
- **2020-10-13** Read by title, ordered engrossed, passed to 3rd reading.
- **2020-10-13** Rules suspended.
- **2020-10-13** Reported favorably (11-0).
- **2020-10-06** Read by title, rules suspended, referred to the Committee on Ways and Means. `referral-committee`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/643ce539-1286-4984-b248-31c57341b7d1`. Confidence: reported (aggregated from official Louisiana legislature records).