---
type: "Bill"
title: "TAX/TAXATION: Provides relative to the Angel Investor Tax Credit Program. (gov sig) (EN DECREASE GF RV See Note)"
description: "TAX/TAXATION: Provides relative to the Angel Investor Tax Credit Program. (gov sig) (EN DECREASE GF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2023"
identifier: "SB 108"
citation: "Louisiana SB 108 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Jimmy Harris"]
version_count: 6
action_count: 20
vote_count: 2
first_action: "2023-03-30"
last_action: "2023-06-12"
source: "openstates"
source_identifier: "ocd-bill/cd3a5357-f94c-4c31-bb52-2cc4808d2e3f"
source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=244287"
source_hash: "3e0d92f37ef0e3de072fdaebbf0097faa1b002b85af7c36101aef9f3d2770626"
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 108 (2023) — TAX/TAXATION: Provides relative to the Angel Investor Tax Credit Program. (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. **SB108 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1308213)
2. **SB108 Act** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1332344)
3. **SB108 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1312261)
4. **Senate Committee Amendment, #521, R&F, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1312048)
5. **Senate Committee Amendment, #522, R&F, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1312046)
6. **SB108 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1330096)

## Votes

- FINAL PASSAGE (#249) — **34–1** (pass) · upper
- FINAL PASSAGE (#966) — **98–0** (pass) · lower

## Sponsors

- Jimmy Harris — primary (person)
- Adrian Fisher — cosponsor (person)
- Aimee Adatto Freeman — cosponsor (person)
- Alonzo Knox — cosponsor (person)
- Candace N. Newell — cosponsor (person)
- Cedric Glover — cosponsor (person)
- Delisha Boyd — cosponsor (person)
- Dustin Miller — cosponsor (person)
- Ed Larvadain III — cosponsor (person)
- Franklin J. Foil — cosponsor (person)
- Jason Hughes — cosponsor (person)
- Kenny Cox — cosponsor (person)
- Kyle M. Green , Jr. — cosponsor (person)
- Larry Selders — cosponsor (person)
- Marcus Bryant — cosponsor (person)
- Matthew Willard — cosponsor (person)
- Paula Davis — cosponsor (person)
- Wilford Carter , Sr. — cosponsor (person)

## Timeline

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

- **2023-06-12** Effective date 6/12/2023.
- **2023-06-12** Signed by the Governor. Becomes Act No. 253. `became-law, executive-signature`
- **2023-06-07** Sent to the Governor by the Secretary of the Senate. `executive-receipt`
- **2023-06-07** Signed by the Speaker of the House.
- **2023-06-06** Enrolled. Signed by the President of the Senate. `enrolled`
- **2023-06-05** Received from the House without amendments. `receipt`
- **2023-06-05** Read third time by title, roll called on final passage, yeas 98, nays 0. Finally passed, ordered to the Senate. `passage`
- **2023-06-04** Scheduled for floor debate on 06/05/2023.
- **2023-06-01** Read by title, passed to 3rd reading. `reading-3`
- **2023-05-31** Reported without Legislative Bureau amendments.
- **2023-05-30** Reported favorably (14-0). Referred to the Legislative Bureau. `committee-passage-favorable`
- **2023-05-10** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2023-05-09** Received in the House from the Senate, read by title, lies over under the rules.
- **2023-05-09** Read by title, passed by a vote of 34 yeas and 1 nays, and sent to the House. Motion to reconsider tabled. `passage`
- **2023-05-09** Rules suspended. Called from the Calendar.
- **2023-04-24** Read by title and returned to the Calendar, subject to call.
- **2023-04-18** Read by title. Committee amendments read and adopted. Ordered engrossed and passed to third reading and final passage.
- **2023-04-17** Reported with amendments. `committee-passage-favorable`
- **2023-04-10** Introduced in the Senate; read by title. Rules suspended. Read second time and referred to the Committee on Revenue and Fiscal Affairs. `referral-committee`
- **2023-03-30** 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/cd3a5357-f94c-4c31-bb52-2cc4808d2e3f`. Confidence: reported (aggregated from official Louisiana legislature records).