---
type: "Bill"
title: "TAX/CORP INCOME: Reduces corporate income tax rates and brackets and repeals the income tax deduction for federal income taxes paid for purposes of calculating corporate income tax (EN +$29,200,000 GF RV See Note)"
description: "TAX/CORP INCOME: Reduces corporate income tax rates and brackets and repeals the income tax deduction for federal income taxes paid for purposes of calculating corporate income tax (EN +$29,200,000 GF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2021"
identifier: "HB 292"
citation: "Louisiana HB 292 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Neil Riser"]
version_count: 9
action_count: 38
vote_count: 5
first_action: "2021-03-30"
last_action: "2021-06-16"
source: "openstates"
source_identifier: "ocd-bill/d96f576e-8102-47b2-aff8-45b8a074231b"
source_url: "http://www.legis.la.gov/Legis/BillInfo.aspx?i=240169"
source_hash: "7dbd28abde7c33cf859be269b8dd9f04dbabd326fa2df715284f05e34b8cb45a"
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 292 (2021) — TAX/CORP INCOME: Reduces corporate income tax rates and brackets and repeals the income tax deduction for federal income taxes paid for purposes of calculating corporate income tax (EN +$29,200,000 GF RV See Note)

## Version chain

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

1. **HB292 Original** (filed) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1208940)
2. **Conference Committee Report, #3950, House Adopted, Senate Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1232968)
3. **HB292 Act 396** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1235794)
4. **HB292 Engrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1214036)
5. **House Committee Amendment, #1176, W&M, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1213927)
6. **Senate Committee Amendment, #2881, R&F, Draft** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1229695)
7. **Senate Committee Amendment, #2951, R&F, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1229873)
8. **Senate Floor Bureau Note, #3182, Allain, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1230859)
9. **HB292 Enrolled** (enrolled) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1234359)

## Votes

- REJECT SENATE AMENDMENTS (#1074) — **96–0** (pass) · lower
- FINAL PASSAGE (#723) — **36–0** (pass) · upper
- ADOPT CONFERENCE REPORT (#1197) — **102–0** (pass) · lower
- FINAL PASSAGE (#72) — **77–20** (pass) · lower
- ADOPT (#1058) — **36–0** (pass) · upper

## Sponsors

- Neil Riser — primary (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. 396. `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** Conference Committee Report read; adopted by a vote of 36 yeas and 0 nays.
- **2021-06-10** Notice House adopted the Conference Committee Report.
- **2021-06-09** Conference Committee Report read, roll called, yeas 102, nays 0. 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 Reese.
- **2021-06-08** Notice the House rejected the Senate amendments; House Conference Committee members appointed.
- **2021-06-07** House conferees appointed: Riser, Bishop, and Beaullieu.
- **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.
- **2021-04-27** Read second time by title and referred to the Committee on Revenue and Fiscal Affairs. `referral-committee`
- **2021-04-26** Received in the Senate. Rules suspended. Read first time by title and placed on the Calendar for a second reading.
- **2021-04-26** Read third time by title, roll called on final passage, yeas 77, nays 20. Finally passed, title adopted, ordered to the Senate. `passage`
- **2021-04-26** Called from the calendar.
- **2021-04-26** Read by title, returned to the calendar.
- **2021-04-26** Called from the calendar.
- **2021-04-20** Scheduled for floor debate on 04/26/2021.
- **2021-04-20** Notice given.
- **2021-04-20** Read by title, returned to the calendar.
- **2021-04-15** Scheduled for floor debate on 04/20/2021.
- **2021-04-15** Read by title, amended, ordered engrossed, passed to 3rd reading.
- **2021-04-14** Reported with amendments (16-0).
- **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/d96f576e-8102-47b2-aff8-45b8a074231b`. Confidence: reported (aggregated from official Louisiana legislature records).