---
type: "Bill"
title: "TAX EXEMPTIONS: Provides an exemption from state individual income tax for digital nomads. (gov sig) (EN SEE FISC NOTE GF RV See Note)"
description: "TAX EXEMPTIONS: Provides an exemption from state individual income tax for digital nomads. (gov sig) (EN SEE FISC NOTE GF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2021"
identifier: "SB 31"
citation: "Louisiana SB 31 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Stewart Cathey , Jr."]
version_count: 9
action_count: 38
vote_count: 5
first_action: "2021-03-03"
last_action: "2021-06-16"
source: "openstates"
source_identifier: "ocd-bill/ff6f8b06-0d79-4205-bffa-9fb9c3a13983"
source_url: "http://www.legis.la.gov/Legis/BillInfo.aspx?i=239845"
source_hash: "2b8baa463005808ff9acda387ccc76a1526c3b0554015a24e1a01329f27ab01b"
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 31 (2021) — TAX EXEMPTIONS: Provides an exemption from state individual income tax for digital nomads. (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. **SB31 Original** (filed) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1201947)
2. **Conference Committee Report, #3399, House Adopted, Senate Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1231876)
3. **House Floor Amendment, #3720, Pressly, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1230137)
4. **SB31 Act 387** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1235876)
5. **SB31 Engrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1217365)
6. **Senate Committee Amendment, #1022, R&F, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1217092)
7. **Senate Committee Amendment, #658, R&F, Draft** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1214687)
8. **Senate Committee Amendment, #908, R&F, Draft** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1216388)
9. **SB31 Enrolled** (enrolled) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1234604)

## Votes

- REJECT (#672) — **36–0** (pass) · upper
- ADOPT (#1117) — **37–0** (pass) · upper
- FINAL PASSAGE (#900) — **80–11** (pass) · lower
- FINAL PASSAGE (#166) — **37–0** (pass) · upper
- ADOPT CONFERENCE REPORT (#1246) — **71–29** (pass) · lower

## Sponsors

- Stewart Cathey , Jr. — primary (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. 387. `executive-signature`
- **2021-06-10** Sent to the Governor by the Secretary of the Senate on 6/11/2021. `executive-receipt`
- **2021-06-10** Enrolled. Signed by the President of the Senate.
- **2021-06-10** Signed by the Speaker of the House.
- **2021-06-10** Notice House adopted the Conference Committee Report.
- **2021-06-10** Notice of Senate adoption of Conference Committee Report.
- **2021-06-10** Conference Committee Report read; adopted by a vote of 37 yeas and 0 nays.
- **2021-06-10** Conference Committee Report read, roll called, yeas 71, nays 29. The Conference Committee Report was adopted.
- **2021-06-10** Rules suspended.
- **2021-06-10** Conference Committee report received.
- **2021-06-06** Notice House Conference Committee members appointed.
- **2021-06-03** House conferees appointed: Pressly, Beaullieu, and Echols.
- **2021-06-03** Notice of Senate conferees appointed.
- **2021-06-03** Notice of Senate rejecting House amendments.
- **2021-06-02** Senate conference committee members appointed: Cathey, McMath, and Peterson.
- **2021-06-02** Amendments proposed by the House read and rejected by a vote of 36 yeas and 0 nays.
- **2021-06-01** Received from the House with amendments.
- **2021-06-01** Read third time by title, amended, roll called on final passage, yeas 80, nays 11. Finally passed, ordered to the Senate. `passage`
- **2021-06-01** Called from the calendar.
- **2021-06-01** Read by title, amended, returned to the calendar.
- **2021-06-01** Called from the calendar.
- **2021-06-01** Read by title, returned to the calendar.
- **2021-06-01** Called from the calendar.
- **2021-05-27** Scheduled for floor debate on 06/01/2021.
- **2021-05-27** Notice given.
- **2021-05-27** Read by title, returned to the calendar.
- **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 (11-0). Referred to the Legislative Bureau.
- **2021-05-03** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2021-04-29** Received in the House from the Senate, read by title, lies over under the rules.
- **2021-04-28** Read by title, passed by a vote of 37 yeas and 0 nays, and sent to the House. Motion to reconsider tabled. `passage`
- **2021-04-27** Read by title. Committee amendments read and adopted. Ordered engrossed and passed to third reading and final passage.
- **2021-04-26** 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`
- **2021-03-03** 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/ff6f8b06-0d79-4205-bffa-9fb9c3a13983`. Confidence: reported (aggregated from official Louisiana legislature records).