---
type: "Bill"
title: "TAX/INCOME/CORPORATE: Authorizes an income tax credit for certain businesses whose operations were interrupted as a result of the COVID-19 pandemic. (gov sig)"
description: "TAX/INCOME/CORPORATE: Authorizes an income tax credit for certain businesses whose operations were interrupted as a result of the COVID-19 pandemic. (gov sig)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2020s2"
identifier: "SB 72"
citation: "Louisiana SB 72 (2020s2)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Kirk Talbot"]
version_count: 8
action_count: 17
vote_count: 3
first_action: "2020-10-07"
last_action: "2020-11-05"
source: "openstates"
source_identifier: "ocd-bill/97fe6b63-44df-40f7-8d8d-0c373fe95ca3"
source_url: "http://www.legis.la.gov/Legis/BillInfo.aspx?i=239646"
source_hash: "d7e4d9e3b8d10d4f94cdbbf61650b85c573aa10663010468a746b7fff3efd479"
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 72 (2020s2) — TAX/INCOME/CORPORATE: Authorizes an income tax credit for certain businesses whose operations were interrupted as a result of the COVID-19 pandemic. (gov sig)

## Version chain

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

1. **SB72 Original** (filed) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1191497)
2. **House Committee Amendment, #611, W&M, Draft** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1193063)
3. **House Committee Amendment, #625, W&M, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1193106)
4. **SB72 Act 60** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1195057)
5. **SB72 Engrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1191860)
6. **SB72 Reengrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1192326)
7. **Senate Floor Legislative Bureau Amendment, #494, Mills, Fred, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1192064)
8. **SB72 Enrolled** (enrolled) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1193884)

## Votes

- FINAL PASSAGE (#90) — **36–0** (pass) · upper
- FINAL PASSAGE (#184) — **100–0** (pass) · lower
- CONCUR (#159) — **35–0** (pass) · upper

## Sponsors

- Kirk Talbot — primary (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. 60. `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, roll called on final passage, yeas 100, 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 (11-0). Referred to the Legislative Bureau.
- **2020-10-14** 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** Senate floor amendments read and adopted. Read by title and passed by a vote of 36 yeas and 0 nays; ordered reengrossed and sent to the House. Motion to reconsider tabled. `passage`
- **2020-10-12** Rules suspended. Reported favorably. Rules suspended. Read by title; ordered engrossed and passed to third reading and final passage.
- **2020-10-07** 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/97fe6b63-44df-40f7-8d8d-0c373fe95ca3`. Confidence: reported (aggregated from official Louisiana legislature records).