---
type: "Bill"
title: "TAX/INCOME/CORPORATE: Provides relative to net operating loss deductions on Louisiana corporation income. (gov sig) (EN DECREASE GF RV See Note)"
description: "TAX/INCOME/CORPORATE: Provides relative to net operating loss deductions on Louisiana corporation income. (gov sig) (EN DECREASE GF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2021"
identifier: "SB 36"
citation: "Louisiana SB 36 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Mike Reese"]
version_count: 6
action_count: 19
vote_count: 3
first_action: "2021-03-08"
last_action: "2021-06-24"
source: "openstates"
source_identifier: "ocd-bill/7c03dcc9-af16-442d-ade6-e818b4d4840c"
source_url: "http://www.legis.la.gov/Legis/BillInfo.aspx?i=239865"
source_hash: "dc9ce8275a415a1cb14023abb6ced983f6945ce627be6b7a99e0c1c1e0f1b77a"
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 36 (2021) — TAX/INCOME/CORPORATE: Provides relative to net operating loss deductions on Louisiana corporation income. (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. **SB36 Original** (filed) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1202642)
2. **House Committee Amendment, #2978, W&M, Draft** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1225115)
3. **House Committee Amendment, #3027, W&M, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1225226)
4. **SB36 Act** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1236235)
5. **SB36 Engrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1217275)
6. **SB36 Enrolled** (enrolled) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1230485)

## Votes

- CONCUR (#625) — **36–0** (pass) · upper
- FINAL PASSAGE (#779) — **90–5** (pass) · lower
- FINAL PASSAGE (#167) — **37–0** (pass) · upper

## Sponsors

- Mike Reese — primary (person)
- Beau Beaullieu — cosponsor (person)
- Beryl Amedee — cosponsor (person)
- Charles Owen — cosponsor (person)
- Dodie Horton — cosponsor (person)
- Francis C. Thompson — cosponsor (person)
- Joseph Orgeron — cosponsor (person)
- Laurie Schlegel — cosponsor (person)
- Michael Echols — cosponsor (person)
- Rick Edmonds — cosponsor (person)
- Rodney Schamerhorn — cosponsor (person)
- Tony Bacala — cosponsor (person)

## Timeline

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

- **2021-06-24** Effective date 6/24/2021.
- **2021-06-24** Signed by the Governor. Becomes Act No. 459. `executive-signature`
- **2021-06-06** Sent to the Governor by the Secretary of the Senate on 6/4/2021. `executive-receipt`
- **2021-06-03** Signed by the Speaker of the House.
- **2021-06-02** Enrolled. Signed by the President of the Senate.
- **2021-06-01** Amendments proposed by the House read and concurred in by a vote of 36 yeas and 0 nays.
- **2021-05-27** Received from the House with amendments.
- **2021-05-27** Read third time by title, roll called on final passage, yeas 90, nays 5. Finally passed, ordered to the Senate. `passage`
- **2021-05-26** Scheduled for floor debate on 05/27/2021.
- **2021-05-19** Read by title, amended, passed to 3rd reading.
- **2021-05-18** Reported without Legislative Bureau amendments.
- **2021-05-17** Reported with amendments (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. Ordered engrossed and passed to third reading and final passage.
- **2021-04-26** 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`
- **2021-03-08** 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/7c03dcc9-af16-442d-ade6-e818b4d4840c`. Confidence: reported (aggregated from official Louisiana legislature records).