---
type: "Bill"
title: "TAX/AD VALOREM: Provides for the refundable portion of the inventory tax credit for certain manufacturers impacted by the 2020 emergencies and disasters. (gov sig) (Item #26) (EN DECREASE GF RV See Note)"
description: "TAX/AD VALOREM: Provides for the refundable portion of the inventory tax credit for certain manufacturers impacted by the 2020 emergencies and disasters. (gov sig) (Item #26) (EN DECREASE GF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2020s2"
identifier: "SB 62"
citation: "Louisiana SB 62 (2020s2)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Gary L. Smith, Jr."]
version_count: 9
action_count: 17
vote_count: 3
first_action: "2020-10-06"
last_action: "2020-11-05"
source: "openstates"
source_identifier: "ocd-bill/46d8aa17-87a0-4ecf-a4e1-1104f698d7cb"
source_url: "http://www.legis.la.gov/Legis/BillInfo.aspx?i=239607"
source_hash: "965b39d1c0f48a67da7a737ab6a1a4b4ae0b92428c9bb7b7f8345e6570368832"
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 62 (2020s2) — TAX/AD VALOREM: Provides for the refundable portion of the inventory tax credit for certain manufacturers impacted by the 2020 emergencies and disasters. (gov sig) (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. **SB62 Original** (filed) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1190832)
2. **House Committee Amendment, #615, W&M, Draft** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1193071)
3. **House Committee Amendment, #623, W&M, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1193102)
4. **House Floor Amendment, #673, Miller, G., Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1193458)
5. **SB62 Act 59** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1195056)
6. **SB62 Engrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1191881)
7. **Senate Committee Amendment, #400, R&F, Draft** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1191632)
8. **Senate Committee Amendment, #456, R&F, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1191850)
9. **SB62 Enrolled** (enrolled) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1193870)

## Votes

- FINAL PASSAGE (#181) — **99–0** (pass) · lower
- FINAL PASSAGE (#87) — **36–0** (pass) · upper
- CONCUR (#157) — **35–0** (pass) · upper

## Sponsors

- Gary L. Smith, Jr. — primary (person)
- Gregory A. Miller — cosponsor (person)

## Timeline

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

- **2020-11-05** Effective date 11/5/2020.
- **2020-11-05** Signed by the Governor. Becomes Act No. 59. `executive-signature`
- **2020-10-23** Sent to the Governor by the Secretary of the Senate. `executive-receipt`
- **2020-10-23** Signed by the Speaker of the House.
- **2020-10-22** Enrolled. Signed by the President of the Senate.
- **2020-10-21** Amendments proposed by the House read and concurred in by a vote of 35 yeas and 0 nays.
- **2020-10-20** Received from the House with amendments.
- **2020-10-20** Read third time by title, amended, roll called on final passage, yeas 99, nays 0. Finally passed, ordered to the Senate. `passage`
- **2020-10-19** Scheduled for floor debate on 10/20/20.
- **2020-10-19** Read by title, amended, passed to 3rd reading.
- **2020-10-19** Rules suspended.
- **2020-10-19** Reported without Legislative Bureau amendments.
- **2020-10-19** Reported with amendments (12-0). Referred to the Legislative Bureau.
- **2020-10-13** Received in the House from the Senate, rules suspended, read by title, referred to the Committee on Ways and Means. `referral-committee`
- **2020-10-13** Read by title, passed by a vote of 36 yeas and 0 nays, and sent to the House. Motion to reconsider tabled. `passage`
- **2020-10-12** Rules suspended. Reported with amendments. Rules suspended. Read by title; Committee amendments read and adopted. Ordered engrossed and passed to third reading and final passage.
- **2020-10-06** Introduced in the Senate; read by title. Rules suspended. Read second time and referred to the Committee on Revenue and Fiscal Affairs. `referral-committee`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/46d8aa17-87a0-4ecf-a4e1-1104f698d7cb`. Confidence: reported (aggregated from official Louisiana legislature records).