---
type: "Bill"
title: "TAX/CORP INCOME: Provides relative to loss years for purposes of the net operating loss deduction for corporate income tax (EN DECREASE GF RV See Note)"
description: "TAX/CORP INCOME: Provides relative to loss years for purposes of the net operating loss deduction for corporate income tax (EN DECREASE GF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2019"
identifier: "HB 263"
citation: "Louisiana HB 263 (2019)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Julie Stokes"]
version_count: 9
action_count: 30
vote_count: 2
first_action: "2019-03-27"
last_action: "2019-06-11"
source: "openstates"
source_identifier: "ocd-bill/ebf58510-76ec-478f-a219-db809c17806e"
source_url: "http://www.legis.la.gov/Legis/BillInfo.aspx?i=236017"
source_hash: "1bace32bd966a872c312aa2b551c20809599d4cf3925409945456a4f0a40206c"
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 HB 263 (2019) — TAX/CORP INCOME: Provides relative to loss years for purposes of the net operating loss deduction for corporate income tax (EN DECREASE GF RV See Note)

## Version chain

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

1. **HB263 Original** (filed) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1119772)
2. **HB263 Act 304** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1144234)
3. **HB263 Engrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1128687)
4. **HB263 Reengrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1136987)
5. **House Committee Amendment, #1614, W&M, Draft** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1127796)
6. **House Committee Amendment, #1731, W&M, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1128341)
7. **House Floor Amendment, #2760, Stokes, Withdrawn** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1134725)
8. **House Floor Amendment, #3092, Stokes, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1136329)
9. **HB263 Enrolled** (enrolled) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1141415)

## Votes

- FINAL PASSAGE (#519) — **95–2** (pass) · lower
- FINAL PASSAGE (#844) — **37–0** (pass) · upper

## Sponsors

- Julie Stokes — primary (person)

## Timeline

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

- **2019-06-11** Effective date: 06/11/2019.
- **2019-06-11** Signed by the Governor. Becomes Act No. 304. `executive-signature`
- **2019-06-05** Sent to the Governor for executive approval. `executive-receipt`
- **2019-06-04** Signed by the President of the Senate.
- **2019-06-03** Enrolled and signed by the Speaker of the House.
- **2019-06-02** Received from the Senate without amendments.
- **2019-06-02** Read by title, passed by a vote of 37 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled. `passage`
- **2019-06-02** Rules suspended.
- **2019-06-01** Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.
- **2019-05-31** Rules suspended. Reported favorably. Rules suspended. Read by title and referred to the Legislative Bureau.
- **2019-05-28** Read by title. Recommitted to the Committee on Finance.
- **2019-05-27** Rules suspended. Reported favorably.
- **2019-05-23** Read second time by title and referred to the Committee on Revenue and Fiscal Affairs. `referral-committee`
- **2019-05-23** Rules suspended.
- **2019-05-23** Received in the Senate. Read first time by title and placed on the Calendar for a second reading.
- **2019-05-22** Read third time by title, amended, roll called on final passage, yeas 95, nays 2. Finally passed, title adopted, ordered to the Senate. `passage`
- **2019-05-22** Called from the calendar.
- **2019-05-16** Scheduled for floor debate on 05/22/19.
- **2019-05-16** Notice given.
- **2019-05-16** Read by title, returned to the calendar.
- **2019-05-16** Called from the calendar.
- **2019-05-16** Read by title, returned to the calendar.
- **2019-05-09** Scheduled for floor debate on 05/16/19.
- **2019-05-09** Read by title, amended, ordered engrossed, passed to 3rd reading.
- **2019-05-09** Called from the calendar.
- **2019-04-30** Read by title, returned to the calendar.
- **2019-04-29** Reported with amendments (11-0).
- **2019-04-08** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2019-03-27** Under the rules, provisionally referred to the Committee on Ways and Means. `referral-committee`
- **2019-03-27** Prefiled. `filing`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ebf58510-76ec-478f-a219-db809c17806e`. Confidence: reported (aggregated from official Louisiana legislature records).