---
type: "Bill"
title: "TAX EXEMPTIONS: Exempts certain mobile workers from individual income tax and their employers from withholding tax. (gov sig) (EN SEE FISC NOTE GF RV See Note)"
description: "TAX EXEMPTIONS: Exempts certain mobile workers from individual income tax and their employers from withholding tax. (gov sig) (EN SEE FISC NOTE GF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2021"
identifier: "SB 157"
citation: "Louisiana SB 157 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["R. L. Bret Allain, II"]
version_count: 8
action_count: 35
vote_count: 6
first_action: "2021-04-01"
last_action: "2021-06-16"
source: "openstates"
source_identifier: "ocd-bill/d4a77ba7-a78c-4661-abe7-0ff58e39decc"
source_url: "http://www.legis.la.gov/Legis/BillInfo.aspx?i=240326"
source_hash: "2d975498c3a879b4a34dcc809ce873d66e306708aded6b39826c93c75a590986"
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 157 (2021) — TAX EXEMPTIONS: Exempts certain mobile workers from individual income tax and their employers from withholding tax. (gov sig) (EN SEE FISC NOTE GF RV See Note)

## Version chain

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

1. **SB157 Original** (filed) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1210806)
2. **House Committee Amendment, #2180, W&M, Draft** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1220326)
3. **House Committee Amendment, #2722, W&M, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1223318)
4. **SB157 Act 383** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1235721)
5. **SB157 Engrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1213556)
6. **SB157 Reengrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1215608)
7. **Senate Floor Amendment, #708, Allain, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1215076)
8. **SB157 Enrolled** (enrolled) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1232621)

## Votes

- RECONSIDER (#779) — **37–0** (pass) · upper
- REJECT (#447) — **36–0** (pass) · upper
- CONCUR (#780) — **37–0** (pass) · upper
- FINAL PASSAGE (#560) — **100–0** (pass) · lower
- FINAL PASSAGE (#55) — **39–0** (pass) · upper
- CONCUR IN SENATE AMENDMENTS (#1031) — **91–0** (pass) · lower

## Sponsors

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

## Timeline

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

- **2021-06-16** Effective date 6/16/2021.
- **2021-06-16** Signed by the Governor. Becomes Act No. 383. `executive-signature`
- **2021-06-10** Sent to the Governor by the Secretary of the Senate. `executive-receipt`
- **2021-06-08** Signed by the Speaker of the House.
- **2021-06-08** Enrolled. Signed by the President of the Senate.
- **2021-06-07** Notice the House discharged the Conference Committee.
- **2021-06-07** Discharged from Conference Committee.
- **2021-06-03** Notice Senate has discharged from Conference Committee.
- **2021-06-03** Amendments proposed by the House read and concurred in by a vote of 37 yeas and 0 nays.
- **2021-06-03** By a vote of 37 yeas and 0 nays.
- **2021-06-03** Reconsidered.
- **2021-06-03** Rules suspended.
- **2021-06-03** Senate Conference Committee members discharged.
- **2021-06-03** Rules suspended.
- **2021-06-02** Notice House Conference Committee members appointed.
- **2021-06-02** House conferees appointed: Bishop, Stefanski, and Beaullieu.
- **2021-06-02** Notice of Senate conferees appointed.
- **2021-06-01** Senate conference committee members appointed: Allain, McMath, and Smith.
- **2021-05-24** Notice of Senate rejecting House amendments.
- **2021-05-24** Amendments proposed by the House read and rejected by a vote of 36 yeas and 0 nays.
- **2021-05-20** Received from the House with amendments.
- **2021-05-19** Read third time by title, roll called on final passage, yeas 100, nays 0. Finally passed, ordered to the Senate. `passage`
- **2021-05-18** Scheduled for floor debate on 05/19/2021.
- **2021-05-13** Read by title, amended, passed to 3rd reading.
- **2021-05-12** Reported without Legislative Bureau amendments.
- **2021-05-11** Reported with amendments (14-0). Referred to the Legislative Bureau.
- **2021-04-22** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2021-04-21** Received in the House from the Senate, read by title, lies over under the rules.
- **2021-04-20** Senate floor amendments read and adopted. Read by title and passed by a vote of 39 yeas and 0 nays; ordered reengrossed and sent to the House. Motion to reconsider tabled. `passage`
- **2021-04-19** Read by title; made Special Order of the Day No. 3 for 04/20.
- **2021-04-19** Rules suspended.
- **2021-04-14** Read by title. Ordered engrossed and passed to third reading and final passage.
- **2021-04-13** 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`
- **2021-04-01** 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/d4a77ba7-a78c-4661-abe7-0ff58e39decc`. Confidence: reported (aggregated from official Louisiana legislature records).