---
type: "Bill"
title: "TAX/TAXATION: Provides relative to the motion picture production tax credit. (7/1/25) (EN SEE FISC NOTE GF RV See Note)"
description: "TAX/TAXATION: Provides relative to the motion picture production tax credit. (7/1/25) (EN SEE FISC NOTE GF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2025"
identifier: "SB 232"
citation: "Louisiana SB 232 (2025)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Adam Bass"]
version_count: 6
action_count: 20
vote_count: 2
first_action: "2025-04-14"
last_action: "2025-07-01"
source: "openstates"
source_identifier: "ocd-bill/457e5b88-9e89-4776-9e42-5f862243162d"
source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=248792"
source_hash: "69609c421ee3d8d8b201e30954c0b86af26cd2c6042ed424ecc22c00954af9fb"
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 232 (2025) — TAX/TAXATION: Provides relative to the motion picture production tax credit. (7/1/25) (EN SEE FISC NOTE GF RV See Note)

## Version chain

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

1. **SB232 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1405275)
2. **SB232 Act** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1422226)
3. **SB232 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1406960)
4. **SB232 Reengrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1410093)
5. **Senate Floor Amendment, #1046, Bass, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1409856)
6. **SB232 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1418946)

## Votes

- FINAL PASSAGE (#117) — **39–0** (pass) · upper
- FINAL PASSAGE (#693) — **94–6** (pass) · lower

## Sponsors

- Adam Bass — primary (person)
- Adrian Fisher — cosponsor (person)
- Alonzo Knox — cosponsor (person)
- Daryl Adams — cosponsor (person)
- Ed Larvadain III — cosponsor (person)
- Emily Chenevert — cosponsor (person)
- Josh Carlson — cosponsor (person)
- Joy Walters — cosponsor (person)
- Mike Bayham — cosponsor (person)
- Shaun Mena — cosponsor (person)
- Steven Jackson — cosponsor (person)
- Tehmi Chassion — cosponsor (person)

## Timeline

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

- **2025-07-01** Effective date 6/4/2025.
- **2025-06-04** Signed by the Governor. Becomes Act No. 44. `became-law, executive-signature`
- **2025-06-01** Sent to the Governor by the Secretary of the Senate on 5/30/2025. `executive-receipt`
- **2025-05-29** Signed by the Speaker of the House.
- **2025-05-29** Enrolled. Signed by the President of the Senate. `enrolled`
- **2025-05-28** Received from the House without amendments. `receipt`
- **2025-05-28** Read third time by title, roll called on final passage, yeas 94, nays 6. Finally passed, ordered to the Senate. `passage`
- **2025-05-27** Scheduled for floor debate on 05/28/2025.
- **2025-05-21** Read by title, passed to 3rd reading. `reading-3`
- **2025-05-20** Reported without Legislative Bureau amendments.
- **2025-05-19** Reported favorably (12-0). Referred to the Legislative Bureau. `committee-passage-favorable`
- **2025-05-05** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2025-04-30** Received in the House from the Senate, read by title, lies over under the rules.
- **2025-04-29** Senate floor amendments read and adopted. Read by title and passed by a vote of 39 yeas and 0 nays; ordered reengrossed and sent to the House. Motion to reconsider tabled. `passage`
- **2025-04-28** Read by title and passed to third reading and final passage. `reading-3`
- **2025-04-28** Rules suspended. Recalled from Committee.
- **2025-04-23** Read by title. Ordered engrossed and recommitted to the Committee on Finance.
- **2025-04-22** Reported favorably. `committee-passage-favorable`
- **2025-04-15** Read second time by title and referred to the Committee on Revenue and Fiscal Affairs. `reading-2, referral-committee`
- **2025-04-14** Introduced in the Senate. Read by title and placed on the Calendar for a second reading.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/457e5b88-9e89-4776-9e42-5f862243162d`. Confidence: reported (aggregated from official Louisiana legislature records).