---
type: "Bill"
title: "TAX/TAXATION: Provides relative to the enforcement and adjudication of state and local taxes and the Board of Tax Appeals. (gov sig) (EN NO IMPACT See Note)"
description: "TAX/TAXATION: Provides relative to the enforcement and adjudication of state and local taxes and the Board of Tax Appeals. (gov sig) (EN NO IMPACT See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2024"
identifier: "SB 191"
citation: "Louisiana SB 191 (2024)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Mike Reese"]
version_count: 10
action_count: 19
vote_count: 3
first_action: "2024-02-29"
last_action: "2024-05-28"
source: "openstates"
source_identifier: "ocd-bill/57b60af0-decb-4374-aa39-ea4ceaa84d62"
source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=246238"
source_hash: "49fd683f000cdfc1ab8b5ae27e63f671245a56b15a969e594f8d9be63ca98780"
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 191 (2024) — TAX/TAXATION: Provides relative to the enforcement and adjudication of state and local taxes and the Board of Tax Appeals. (gov sig) (EN NO IMPACT See Note)

## Version chain

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

1. **SB191 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1351122)
2. **House Committee Amendment, #4141, W&M, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1371509)
3. **House Committee Amendment, #4208, W&M, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1371957)
4. **SB191 Act 307** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1380778)
5. **SB191 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1355623)
6. **SB191 Reengrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1357745)
7. **Senate Committee Amendment, #878, R&F, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1355412)
8. **Senate Committee Amendment, #903, R&F, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1355565)
9. **Senate Floor Legislative Bureau Amendment, #1095, Miller, G., Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1356993)
10. **SB191 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1377239)

## Votes

- FINAL PASSAGE (#119) — **38–0** (pass) · upper
- FINAL PASSAGE (#1160) — **96–0** (pass) · lower
- CONCUR (#1025) — **38–0** (pass) · upper

## Sponsors

- Mike Reese — primary (person)

## Timeline

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

- **2024-05-28** Effective date 5/28/2024.
- **2024-05-28** Signed by the Governor. Becomes Act No. 307. `became-law, executive-signature`
- **2024-05-28** Sent to the Governor by the Secretary of the Senate on 5/23/2024. `executive-receipt`
- **2024-05-23** Signed by the Speaker of the House.
- **2024-05-22** Enrolled. Signed by the President of the Senate. `enrolled`
- **2024-05-21** Amendments proposed by the House read and concurred in by a vote of 38 yeas and 0 nays.
- **2024-05-20** Received from the House with amendments. `receipt`
- **2024-05-20** Read third time by title, roll called on final passage, yeas 96, nays 0. Finally passed, ordered to the Senate. `passage`
- **2024-05-15** Scheduled for floor debate on 05/20/2024.
- **2024-05-08** Read by title, amended, passed to 3rd reading. `reading-3`
- **2024-05-07** Reported without Legislative Bureau amendments.
- **2024-05-06** Reported with amendments (10-0). Referred to the Legislative Bureau. `committee-passage-favorable`
- **2024-03-27** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2024-03-26** Received in the House from the Senate, read by title, lies over under the rules.
- **2024-03-25** Senate floor amendments read and adopted. Read by title and passed by a vote of 38 yeas and 0 nays; ordered reengrossed and sent to the House. Motion to reconsider tabled. `passage`
- **2024-03-20** Read by title. Committee amendments read and adopted. Ordered engrossed and passed to third reading and final passage.
- **2024-03-19** Reported with amendments. `committee-passage-favorable`
- **2024-03-11** Introduced in the Senate; read by title. Rules suspended. Read second time and referred to the Committee on Revenue and Fiscal Affairs. `referral-committee`
- **2024-02-29** 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/57b60af0-decb-4374-aa39-ea4ceaa84d62`. Confidence: reported (aggregated from official Louisiana legislature records).