---
type: "Bill"
title: "TAX EXEMPTIONS: Provides for severance tax exemptions and site-specific trust funds for certain orphan wells. (gov sig) (EN SEE FISC NOTE SD RV See Note)"
description: "TAX EXEMPTIONS: Provides for severance tax exemptions and site-specific trust funds for certain orphan wells. (gov sig) (EN SEE FISC NOTE SD RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2021"
identifier: "SB 171"
citation: "Louisiana SB 171 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["R. L. Bret Allain, II"]
version_count: 12
action_count: 34
vote_count: 5
first_action: "2021-04-01"
last_action: "2021-06-16"
source: "openstates"
source_identifier: "ocd-bill/05539656-29f5-4086-a336-4fd275fd9180"
source_url: "http://www.legis.la.gov/Legis/BillInfo.aspx?i=240377"
source_hash: "d038aa1844fa5e3b2aae98f955a5b2440394e804b68479e77a2f886df62f25f8"
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 171 (2021) — TAX EXEMPTIONS: Provides for severance tax exemptions and site-specific trust funds for certain orphan wells. (gov sig) (EN SEE FISC NOTE SD RV See Note)

## Version chain

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

1. **SB171 Original** (filed) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1211120)
2. **Conference Committee Report, #3588, House Adopted, Senate Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1233061)
3. **House Committee Amendment, #2773, W&M, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1223588)
4. **House Floor Amendment, #2964, Mincey, Withdrawn** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1224932)
5. **House Floor Amendment, #3251, Coussan, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1226233)
6. **SB171 Act 391** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1235879)
7. **SB171 Engrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1213570)
8. **SB171 Reengrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1215615)
9. **Senate Committee Amendment, #489, R&F, Draft** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1213465)
10. **Senate Committee Amendment, #492, R&F, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1213467)
11. **Senate Floor Amendment, #711, Allain, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1215088)
12. **SB171 Enrolled** (enrolled) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1234106)

## Votes

- FINAL PASSAGE (#564) — **101–0** (pass) · lower
- FINAL PASSAGE (#57) — **38–0** (pass) · upper
- ADOPT (#1038) — **35–1** (pass) · upper
- MOTION TO ADOPT (#1192) — **102–0** (pass) · lower
- REJECT (#452) — **36–0** (pass) · upper

## Sponsors

- R. L. Bret Allain, II — primary (person)
- Beau Beaullieu — cosponsor (person)
- Jeremy LaCombe — cosponsor (person)
- Joseph Orgeron — cosponsor (person)
- Marcus Bryant — cosponsor (person)
- Phillip DeVillier — cosponsor (person)
- Rhonda Butler — cosponsor (person)
- Wayne McMahen — 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. 391. `executive-signature`
- **2021-06-10** Sent to the Governor by the Secretary of the Senate. `executive-receipt`
- **2021-06-10** Signed by the Speaker of the House.
- **2021-06-10** Enrolled. Signed by the President of the Senate.
- **2021-06-09** 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** Notice of Senate adoption of Conference Committee Report.
- **2021-06-09** Conference Committee Report read; adopted by a vote of 35 yeas and 1 nays.
- **2021-06-08** Scheduled for floor debate on 06/09/2021.
- **2021-06-08** Conference committee report received.
- **2021-06-08** Conference Committee report received. Lies over under the rules.
- **2021-06-02** Notice House Conference Committee members appointed.
- **2021-06-02** House conferees appointed: Bishop, Coussan, and Bourriaque.
- **2021-06-02** Notice of Senate conferees appointed.
- **2021-06-01** Senate conference committee members appointed: Allain, Reese, and Pope.
- **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, amended, roll called on final passage, yeas 101, 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 (12-0). 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 38 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. 5 for 04/20.
- **2021-04-19** Rules suspended.
- **2021-04-14** Read by title. Committee amendments read and adopted. Ordered engrossed and passed to third reading and final passage.
- **2021-04-13** Reported with amendments.
- **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/05539656-29f5-4086-a336-4fd275fd9180`. Confidence: reported (aggregated from official Louisiana legislature records).