---
type: "Bill"
title: "TAX/INCOME TAX: Extends to estates, trusts, and partnerships the flow-through entity income exclusion allowed to individuals (EN DECREASE GF RV See Note)"
description: "TAX/INCOME TAX: Extends to estates, trusts, and partnerships the flow-through entity income exclusion allowed to individuals (EN DECREASE GF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2023"
identifier: "HB 428"
citation: "Louisiana HB 428 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Thomas Pressly"]
version_count: 5
action_count: 22
vote_count: 3
first_action: "2023-03-30"
last_action: "2023-06-29"
source: "openstates"
source_identifier: "ocd-bill/5572eeb6-e319-45b9-82b7-0c342b57b6a4"
source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=244368"
source_hash: "e3481da8b1d5e874213176148130fe736ecc21a4fa95e6477a79f6fbbfa97621"
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 HB 428 (2023) — TAX/INCOME TAX: Extends to estates, trusts, and partnerships the flow-through entity income exclusion allowed to individuals (EN DECREASE GF RV See Note)

## Version chain

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

1. **HB428 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1308759)
2. **HB428 Act** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1333448)
3. **HB428 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1316039)
4. **Senate Floor Amendment, #1943, Reese, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1323734)
5. **HB428 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1331030)

## Votes

- CONCUR IN SENATE AMENDMENTS (#1033) — **93–1** (pass) · lower
- FINAL PASSAGE (#256) — **103–0** (pass) · lower
- FINAL PASSAGE (#726) — **38–0** (pass) · upper

## Sponsors

- Thomas Pressly — primary (person)

## Timeline

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

- **2023-06-29** Effective date: 08/01/2023.
- **2023-06-29** Signed by the Governor. Becomes Act No. 450. `became-law, executive-signature`
- **2023-06-09** Sent to the Governor for executive approval. `executive-receipt`
- **2023-06-08** Signed by the President of the Senate.
- **2023-06-07** Enrolled and signed by the Speaker of the House. `enrolled`
- **2023-06-06** Read by title, roll called, yeas 93, nays 1, Senate amendments concurred in.
- **2023-06-04** Scheduled for concurrence on 06/06/2023.
- **2023-06-04** Received from the Senate with amendments. `receipt`
- **2023-06-04** Rules suspended. Senate floor amendments read and adopted. Read by title, passed by a vote of 38 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled. `passage`
- **2023-05-17** Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage. `reading-3`
- **2023-05-16** Read by title and referred to the Legislative Bureau.
- **2023-05-15** Reported favorably. `committee-passage-favorable`
- **2023-05-10** Read second time by title and referred to the Committee on Revenue and Fiscal Affairs. `reading-2, referral-committee`
- **2023-05-09** Received in the Senate. Rules suspended. Read first time by title and placed on the Calendar for a second reading. `reading-1`
- **2023-05-09** Read third time by title, roll called on final passage, yeas 103, nays 0. Finally passed, title adopted, ordered to the Senate. `passage`
- **2023-05-04** Scheduled for floor debate on 05/09/2023.
- **2023-04-27** Read by title, ordered engrossed, passed to 3rd reading. `reading-3`
- **2023-04-26** Reported favorably (13-0). `committee-passage-favorable`
- **2023-04-10** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2023-04-03** First appeared in the Interim Calendar on 4/3/2023.
- **2023-03-30** Under the rules, provisionally referred to the Committee on Ways and Means. `referral-committee`
- **2023-03-30** Prefiled. `filing`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/5572eeb6-e319-45b9-82b7-0c342b57b6a4`. Confidence: reported (aggregated from official Louisiana legislature records).