---
type: "Bill"
title: "REVENUE DEPARTMENT: Provides relative to the assessment of taxes by the Department of Revenue. (8/1/23) (EN NO IMPACT See Note)"
description: "REVENUE DEPARTMENT: Provides relative to the assessment of taxes by the Department of Revenue. (8/1/23) (EN NO IMPACT See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2023"
identifier: "SB 75"
citation: "Louisiana SB 75 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Patrick Connick"]
version_count: 7
action_count: 19
vote_count: 3
first_action: "2023-03-28"
last_action: "2023-06-13"
source: "openstates"
source_identifier: "ocd-bill/02c9d910-edbd-429f-93d2-b399506dce93"
source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=244182"
source_hash: "89500d580803a33e5819f388fb4636048ae7936d42ebc8a3d59612c598c44f3a"
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 75 (2023) — REVENUE DEPARTMENT: Provides relative to the assessment of taxes by the Department of Revenue. (8/1/23) (EN NO IMPACT See Note)

## Version chain

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

1. **SB75 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1306963)
2. **House Floor Amendment, #3708, Willard, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1326971)
3. **SB75 Act 289** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1332408)
4. **SB75 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1312199)
5. **SB75 Reengrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1315112)
6. **Senate Floor Legislative Bureau Amendment, #546, Mills, Fred, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1312564)
7. **SB75 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1330915)

## Votes

- FINAL PASSAGE (#965) — **99–0** (pass) · lower
- CONCUR (#892) — **37–0** (pass) · upper
- FINAL PASSAGE (#68) — **35–0** (pass) · upper

## Sponsors

- Patrick Connick — primary (person)

## Timeline

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

- **2023-06-13** Effective date 8/1/2023.
- **2023-06-13** Signed by the Governor. Becomes Act No. 289. `became-law, executive-signature`
- **2023-06-08** Sent to the Governor by the Secretary of the Senate. `executive-receipt`
- **2023-06-07** Signed by the Speaker of the House.
- **2023-06-07** Enrolled. Signed by the President of the Senate. `enrolled`
- **2023-06-06** Rules suspended. Amendments proposed by the House read and concurred in by a vote of 37 yeas and 0 nays.
- **2023-06-05** Received from the House with amendments. `receipt`
- **2023-06-05** Read third time by title, amended, roll called on final passage, yeas 99, 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 (13-0). Referred to the Legislative Bureau. `committee-passage-favorable`
- **2023-04-26** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2023-04-25** Received in the House from the Senate, read by title, lies over under the rules.
- **2023-04-24** Senate floor amendments read and adopted. Read by title and passed by a vote of 35 yeas and 0 nays; ordered reengrossed and sent to the House. Motion to reconsider tabled. `passage`
- **2023-04-18** Read by title. Ordered engrossed and passed to third reading and final passage.
- **2023-04-17** Reported favorably. `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`
- **2023-03-28** 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/02c9d910-edbd-429f-93d2-b399506dce93`. Confidence: reported (aggregated from official Louisiana legislature records).