---
type: "Bill"
title: "TAX EXEMPTIONS: Provides an individual and corporation income tax exemption for state and federal COVID-19 relief benefits. (gov sig) (EN DECREASE GF RV See Note)"
description: "TAX EXEMPTIONS: Provides an individual and corporation income tax exemption for state and federal COVID-19 relief benefits. (gov sig) (EN DECREASE GF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2021"
identifier: "SB 11"
citation: "Louisiana SB 11 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Kirk Talbot"]
version_count: 6
action_count: 18
vote_count: 2
first_action: "2021-02-22"
last_action: "2021-06-04"
source: "openstates"
source_identifier: "ocd-bill/3dc4baef-90c5-48f6-8e7e-5c710662b89c"
source_url: "http://www.legis.la.gov/Legis/BillInfo.aspx?i=239790"
source_hash: "a440f21720e0d00db4720046f82142edb5ec676457364c25fb9cc9d3794a5041"
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 11 (2021) — TAX EXEMPTIONS: Provides an individual and corporation income tax exemption for state and federal COVID-19 relief benefits. (gov sig) (EN DECREASE GF RV See Note)

## Version chain

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

1. **SB11 Original** (filed) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1200363)
2. **SB11 Act 54** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1232058)
3. **SB11 Engrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1214943)
4. **SB11 Reengrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1216167)
5. **Senate Floor Legislative Bureau Amendment, #736, Talbot, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1215237)
6. **SB11 Enrolled** (enrolled) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1229663)

## Votes

- FINAL PASSAGE (#79) — **37–0** (pass) · upper
- FINAL PASSAGE (#778) — **100–0** (pass) · lower

## Sponsors

- Kirk Talbot — primary (person)

## Timeline

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

- **2021-06-04** Effective date 6/4/2021.
- **2021-06-04** Signed by the Governor. Becomes Act No. 54. `executive-signature`
- **2021-06-01** Sent to the Governor by the Secretary of the Senate. `executive-receipt`
- **2021-06-01** Signed by the Speaker of the House.
- **2021-06-01** Enrolled. Signed by the President of the Senate.
- **2021-06-01** Received from the House without amendments.
- **2021-05-27** Read third time by title, roll called on final passage, yeas 100, nays 0. Finally passed, ordered to the Senate. `passage`
- **2021-05-26** Scheduled for floor debate on 05/27/2021.
- **2021-05-19** Read by title, passed to 3rd reading.
- **2021-05-18** Reported without Legislative Bureau amendments.
- **2021-05-17** Reported favorably (10-0). Referred to the Legislative Bureau.
- **2021-04-26** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2021-04-22** Received in the House from the Senate, read by title, lies over under the rules.
- **2021-04-21** Senate floor amendments read and adopted. Read by title and passed by a vote of 37 yeas and 0 nays; ordered reengrossed and sent to the House. Motion to reconsider tabled. `passage`
- **2021-04-20** Read by title. Ordered engrossed and passed to third reading and final passage.
- **2021-04-19** Reported favorably.
- **2021-04-12** Introduced in the Senate; read by title. Rules suspended. Read second time and referred to the Committee on Revenue and Fiscal Affairs. `referral-committee`
- **2021-02-22** Prefiled and under the rules provisionally referred to the Committee on Revenue and Fiscal Affairs. `filing, referral-committee`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/3dc4baef-90c5-48f6-8e7e-5c710662b89c`. Confidence: reported (aggregated from official Louisiana legislature records).