---
type: "Bill"
title: "TAX/INCOME TAX: Reduces the tax rates for purposes of calculating individual income tax liability and calculating the tax liability of estates and trusts and eliminates and modifies certain income tax deductions (EN -$600,000 GF RV See Note)"
description: "TAX/INCOME TAX: Reduces the tax rates for purposes of calculating individual income tax liability and calculating the tax liability of estates and trusts and eliminates and modifies certain income tax deductions (EN -$600,000 GF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2021"
identifier: "HB 278"
citation: "Louisiana HB 278 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Stuart J. Bishop"]
version_count: 14
action_count: 41
vote_count: 6
first_action: "2021-03-30"
last_action: "2021-06-16"
source: "openstates"
source_identifier: "ocd-bill/009e6278-164a-4467-8f12-b5342c954efe"
source_url: "http://www.legis.la.gov/Legis/BillInfo.aspx?i=240154"
source_hash: "af92d99fb78ec374a04b8c75f37fa62ef9f7856336b7565fa3d92da31869097a"
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 278 (2021) — TAX/INCOME TAX: Reduces the tax rates for purposes of calculating individual income tax liability and calculating the tax liability of estates and trusts and eliminates and modifies certain income tax deductions (EN -$600,000 GF RV See Note)

## Version chain

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

1. **HB278 Original** (filed) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1208926)
2. **Conference Committee Report, #3944, House Adopted, Senate Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1232743)
3. **HB278 Act 395** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1235793)
4. **HB278 Engrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1214976)
5. **HB278 Reengrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1226607)
6. **House Committee Amendment, #1307, W&M, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1214908)
7. **House Floor Amendment, #1736, Bishop, S., Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1217587)
8. **House Floor Amendment, #3211, Bishop, S., Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1226087)
9. **House Floor Amendment, #3263, Wright, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1226451)
10. **House Floor Legislative Bureau Amendment, #740, Horton, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1215241)
11. **Senate Committee Amendment, #2961, R&F, Draft** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1229897)
12. **Senate Committee Amendment, #2962, R&F, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1229900)
13. **Senate Floor Bureau Note, #3170, Allain, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1230821)
14. **HB278 Enrolled** (enrolled) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1234330)

## Votes

- AMENDMENT # 3263 BY WRIGHT, MOTION TO ADOPT (#574) — **68–30** (pass) · lower
- ADOPT CONFERENCE REPORT (#1196) — **98–4** (pass) · lower
- FINAL PASSAGE (#721) — **36–0** (pass) · upper
- REJECT SENATE AMENDMENTS (#1073) — **96–0** (pass) · lower
- ADOPT (#1057) — **36–1** (pass) · upper
- FINAL PASSAGE (#575) — **70–24** (pass) · lower

## Sponsors

- Stuart J. Bishop — primary (person)
- R. L. Bret Allain, II — cosponsor (person)

## Timeline

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

- **2021-06-16** Effective date: See Act.
- **2021-06-16** Signed by the Governor. Becomes Act No. 395. `executive-signature`
- **2021-06-11** Sent to the Governor for executive approval. `executive-receipt`
- **2021-06-10** Signed by the President of the Senate on 6/11/2021.
- **2021-06-10** Enrolled and signed by the Speaker of the House.
- **2021-06-10** Notice of Senate adoption of Conference Committee Report.
- **2021-06-10** Conference Committee Report read; adopted by a vote of 36 yeas and 1 nays.
- **2021-06-10** Notice House adopted the Conference Committee Report.
- **2021-06-09** Conference Committee Report read, roll called, yeas 98, nays 4. The Conference Committee Report was adopted.
- **2021-06-09** Rules suspended.
- **2021-06-09** Conference Committee report received.
- **2021-06-08** Notice of Senate conferees appointed.
- **2021-06-08** Senate conference committee members appointed: Cortez, Allain, and Luneau.
- **2021-06-08** Notice the House rejected the Senate amendments; House Conference Committee members appointed.
- **2021-06-07** House conferees appointed: Bishop, Riser, and Schexnayder.
- **2021-06-07** Read by title, roll called, yeas 96, nays 0, Senate amendments rejected, conference committee appointment pending.
- **2021-06-07** Called from the calendar.
- **2021-06-07** Read by title, returned to the calendar.
- **2021-06-03** Scheduled for concurrence on 06/07/2021.
- **2021-06-03** Received from the Senate with amendments.
- **2021-06-02** Senate floor amendments read and adopted. Read by title, passed by a vote of 36 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled. `passage`
- **2021-06-01** Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.
- **2021-06-01** Reported with amendments. Rules suspended. Committee amendments read and adopted. Read by title and referred to the Legislative Bureau.
- **2021-05-24** Read second time by title and referred to the Committee on Revenue and Fiscal Affairs. `referral-committee`
- **2021-05-20** Received in the Senate. Read first time by title and placed on the Calendar for a second reading.
- **2021-05-19** Read third time by title, amended, roll called on final passage, yeas 70, nays 24. Finally passed, title adopted, ordered to the Senate. `passage`
- **2021-05-19** Called from the calendar.
- **2021-05-18** Scheduled for floor debate on 05/19/2021.
- **2021-05-18** Notice given.
- **2021-04-26** Read by title, returned to the calendar.
- **2021-04-26** Called from the calendar.
- **2021-04-21** Scheduled for floor debate on 04/26/2021.
- **2021-04-21** Notice given.
- **2021-04-21** Read by title, amended, returned to the calendar.
- **2021-04-20** Scheduled for floor debate on 04/21/2021.
- **2021-04-20** Read by title, amended, ordered engrossed, passed to 3rd reading.
- **2021-04-19** Reported with amendments (14-0).
- **2021-04-12** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2021-04-02** First appeared in the Interim Calendar on 4/2/2021.
- **2021-03-30** Under the rules, provisionally referred to the Committee on Ways and Means. `referral-committee`
- **2021-03-30** Prefiled. `filing`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/009e6278-164a-4467-8f12-b5342c954efe`. Confidence: reported (aggregated from official Louisiana legislature records).