---
type: "Bill"
title: "TAX/INCOME/PERSONAL: Provides relative to the net capital gains deduction for individual income tax. (8/1/23) (EN DECREASE GF RV See Note)"
description: "TAX/INCOME/PERSONAL: Provides relative to the net capital gains deduction for individual income tax. (8/1/23) (EN DECREASE GF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2023"
identifier: "SB 89"
citation: "Louisiana SB 89 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Jeremy Stine"]
version_count: 7
action_count: 21
vote_count: 3
first_action: "2023-03-29"
last_action: "2023-06-09"
source: "openstates"
source_identifier: "ocd-bill/3ac60c53-ae56-4650-8a47-fff568598a06"
source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=244257"
source_hash: "a65b83a54e8f0fbccd6d8ecd8546db1d9e7d99449ea75fa3c0d1ca6f6c5e6ad6"
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 89 (2023) — TAX/INCOME/PERSONAL: Provides relative to the net capital gains deduction for individual income tax. (8/1/23) (EN DECREASE GF RV See Note)

## Version chain

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

1. **SB89 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1307914)
2. **House Legislative Bureau Amendment, #2132, BUREAU, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1325294)
3. **SB89 Act** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1332318)
4. **SB89 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1319711)
5. **Senate Committee Amendment, #1229, R&F, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1318254)
6. **Senate Committee Amendment, #1423, R&F, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1319499)
7. **SB89 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1330914)

## Votes

- FINAL PASSAGE (#304) — **38–0** (pass) · upper
- CONCUR (#895) — **39–0** (pass) · upper
- FINAL PASSAGE (#995) — **101–0** (pass) · lower

## Sponsors

- Jeremy Stine — primary (person)

## Timeline

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

- **2023-06-09** Effective date 8/1/2023.
- **2023-06-09** Signed by the Governor. Becomes Act No. 242. `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 39 yeas and 0 nays.
- **2023-06-05** Received from the House with amendments. `receipt`
- **2023-06-05** Read third time by title, roll called on final passage, yeas 101, nays 0. Finally passed, ordered to the Senate. `passage`
- **2023-06-05** Called from the calendar.
- **2023-06-05** Read by title, returned to the calendar.
- **2023-06-01** Scheduled for floor debate on 06/05/2023.
- **2023-05-25** Read by title, amended, passed to 3rd reading. `reading-3`
- **2023-05-24** Reported with Legislative Bureau amendments.
- **2023-05-23** Reported favorably (14-0). Referred to the Legislative Bureau. `committee-passage-favorable`
- **2023-05-16** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2023-05-15** Received in the House from the Senate, read by title, lies over under the rules.
- **2023-05-15** Read by title, passed by a vote of 38 yeas and 0 nays, and sent to the House. Motion to reconsider tabled. `passage`
- **2023-05-09** Read by title. Committee amendments read and adopted. Ordered engrossed and passed to third reading and final passage.
- **2023-05-08** 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`
- **2023-03-29** 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/3ac60c53-ae56-4650-8a47-fff568598a06`. Confidence: reported (aggregated from official Louisiana legislature records).