---
type: "Bill"
title: "TAX CREDITS: Provides for the Louisiana work opportunity tax credit (EN DECREASE GF RV See Note)"
description: "TAX CREDITS: Provides for the Louisiana work opportunity tax credit (EN DECREASE GF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2021"
identifier: "HB 678"
citation: "Louisiana HB 678 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Royce Duplessis"]
version_count: 12
action_count: 40
vote_count: 5
first_action: "2021-04-21"
last_action: "2021-06-23"
source: "openstates"
source_identifier: "ocd-bill/c4bd1546-cfd9-4da3-b33d-4f19ae115f24"
source_url: "http://www.legis.la.gov/Legis/BillInfo.aspx?i=240800"
source_hash: "50f82a23c8d898ee25365f3e4eca858e1d15919aaf46f2318ffb7a2c181a1fc7"
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 678 (2021) — TAX CREDITS: Provides for the Louisiana work opportunity tax credit (EN DECREASE GF RV See Note)

## Version chain

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

1. **HB678 Original** (filed) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1215876)
2. **Conference Committee Report, #4037, House Adopted, Senate Proposed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1233958)
3. **HB678 Act 453** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1236015)
4. **HB678 Engrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1225419)
5. **House Committee Amendment, #1835, W&M, Draft** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1218306)
6. **House Committee Amendment, #3026, W&M, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1225225)
7. **Senate Committee Amendment, #3044, R&F, Draft** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1230354)
8. **Senate Committee Amendment, #3048, R&F, Draft** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1230426)
9. **Senate Committee Amendment, #3064, R&F, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1230497)
10. **Senate Committee Amendment, #3123, R&F, Draft** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1230667)
11. **Senate Floor Amendment, #3554, Ward, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1232477)
12. **HB678 Enrolled** (enrolled) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1234702)

## Votes

- REJECT SENATE AMENDMENTS (#1207) — **101–1** (pass) · lower
- ADOPT (#1141) — **27–9** (pass) · upper
- FINAL PASSAGE (#691) — **72–26** (pass) · lower
- FINAL PASSAGE (#907) — **38–0** (pass) · upper
- ADOPT CONFERENCE REPORT (#1252) — **58–43** (pass) · lower

## Sponsors

- Royce Duplessis — primary (person)

## Timeline

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

- **2021-06-23** Effective date: 06/23/2021.
- **2021-06-23** Signed by the Governor. Becomes Act No. 453. `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 27 yeas and 9 nays.
- **2021-06-10** Notice House adopted the Conference Committee Report.
- **2021-06-10** Conference Committee Report read, roll called, yeas 58, nays 43. The Conference Committee Report was adopted.
- **2021-06-10** Rules suspended.
- **2021-06-10** Conference Committee report received.
- **2021-06-10** Notice of Senate conferees appointed.
- **2021-06-10** Senate conference committee members appointed: Allain, Ward, and Bouie.
- **2021-06-10** Notice the House rejected the Senate amendments; House Conference Committee members appointed.
- **2021-06-09** House conferees appointed: Duplessis, Bishop, and Ivey.
- **2021-06-09** Read by title, roll called, yeas 101, nays 0, Senate amendments rejected, conference committee appointment pending.
- **2021-06-09** Called from the calendar.
- **2021-06-08** Scheduled for concurrence on 06/09/2021.
- **2021-06-08** Notice given.
- **2021-06-08** Read by title, returned to the calendar.
- **2021-06-07** Scheduled for concurrence on 06/08/2021.
- **2021-06-07** Received from the Senate with amendments.
- **2021-06-07** Rules suspended. Senate floor amendments read and adopted. Read by title, passed by a vote of 38 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled. `passage`
- **2021-06-03** Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.
- **2021-06-02** Reported with amendments. Rules suspended. Committee amendments read and adopted. Read by title and referred to the Legislative Bureau.
- **2021-05-26** Read second time by title and referred to the Committee on Revenue and Fiscal Affairs. `referral-committee`
- **2021-05-25** Received in the Senate. Read first time by title and placed on the Calendar for a second reading.
- **2021-05-25** Read third time by title, roll called on final passage, yeas 72, nays 26. Finally passed, title adopted, ordered to the Senate. `passage`
- **2021-05-25** Called from the calendar.
- **2021-05-25** Rules suspended.
- **2021-05-24** Read by title, returned to the calendar.
- **2021-05-24** Called from the calendar.
- **2021-05-20** Scheduled for floor debate on 05/24/2021.
- **2021-05-20** Notice given.
- **2021-05-20** Read by title, returned to the calendar.
- **2021-05-18** Scheduled for floor debate on 05/20/2021.
- **2021-05-18** Read by title, amended, ordered engrossed, passed to 3rd reading.
- **2021-05-17** Reported with amendments (12-0).
- **2021-04-22** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2021-04-21** Read by title. Lies over under the rules.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c4bd1546-cfd9-4da3-b33d-4f19ae115f24`. Confidence: reported (aggregated from official Louisiana legislature records).