---
type: "Bill"
title: "TAX/TAXATION: Provides relative to state income taxation of Subchapter S corporations and other flow through entities. (gov sig) (EN SEE FISC NOTE GF RV See Note)"
description: "TAX/TAXATION: Provides relative to state income taxation of Subchapter S corporations and other flow through entities. (gov sig) (EN SEE FISC NOTE GF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2019"
identifier: "SB 223"
citation: "Louisiana SB 223 (2019)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["R. L. Bret Allain, II"]
version_count: 7
action_count: 34
vote_count: 5
first_action: "2019-04-10"
last_action: "2019-06-22"
source: "openstates"
source_identifier: "ocd-bill/aa4bc506-54f2-4910-afd3-011f527e970d"
source_url: "http://www.legis.la.gov/Legis/BillInfo.aspx?i=236552"
source_hash: "bd67c323c0ac8e2a517018bfe01a47e0e07dca6050f8bb531df69adae580b092"
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 223 (2019) — TAX/TAXATION: Provides relative to state income taxation of Subchapter S corporations and other flow through entities. (gov sig) (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. **SB223 Original** (filed) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1123634)
2. **Conference Committee Report, #3377, House Adopted, Senate Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1142420)
3. **House Floor Amendment, #3621, Stokes, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1141363)
4. **SB223 Act 442** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1144974)
5. **SB223 Engrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1128485)
6. **Senate Committee Amendment, #957, R&F, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1126878)
7. **SB223 Enrolled** (enrolled) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1143464)

## Votes

- ADOPT (#995) — **38–0** (pass) · upper
- FINAL PASSAGE (#840) — **99–0** (pass) · lower
- FINAL PASSAGE (#464) — **36–0** (pass) · upper
- REJECT (#934) — **38–0** (pass) · upper
- ADOPT CONFERENCE REPORT (#1029) — **96–0** (pass) · lower

## Sponsors

- R. L. Bret Allain, II — primary (person)

## Timeline

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

- **2019-06-22** Effective date 6/22/2019.
- **2019-06-22** Signed by the Governor. Becomes Act No. 442. `executive-signature`
- **2019-06-06** Sent to the Governor by the Secretary of the Senate on 6/7/2019. `executive-receipt`
- **2019-06-06** Signed by the Speaker of the House.
- **2019-06-06** Enrolled. Signed by the President of the Senate.
- **2019-06-06** Notice House adopted the Conference Committee Report.
- **2019-06-06** Conference Committee Report read, roll called, yeas 96, nays 0. The Conference Committee Report was adopted.
- **2019-06-05** Scheduled for floor debate on 06/06/19.
- **2019-06-05** Notice of Senate adoption of Conference Committee Report.
- **2019-06-05** Conference Committee report received. Lies over under the rules.
- **2019-06-05** Conference Committee Report read; adopted by a vote of 38 yeas and 0 nays.
- **2019-06-05** Notice House Conference Committee members appointed.
- **2019-06-05** House conferees appointed: Stefanski, Abramson, and DeVillier.
- **2019-06-04** Notice of Senate conferees appointed.
- **2019-06-04** Senate conference committee members appointed: Morrell, Allain, and Donahue.
- **2019-06-04** Rules suspended. Amendments proposed by the House read and rejected by a vote of 38 yeas and 0 nays.
- **2019-06-03** Received from the House with amendments.
- **2019-06-02** Read third time by title, amended, roll called on final passage, yeas 99, nays 0. Finally passed, ordered to the Senate. `passage`
- **2019-06-02** Called from the calendar.
- **2019-06-02** Read by title, returned to the calendar.
- **2019-05-30** Scheduled for floor debate on 06/02/19.
- **2019-05-30** Read by title, passed to 3rd reading.
- **2019-05-29** Reported without Legislative Bureau amendments.
- **2019-05-28** Reported favorably (13-0). Referred to the Legislative Bureau.
- **2019-05-23** Read by title, rules suspended, referred to the Committee on Ways and Means. `referral-committee`
- **2019-05-23** Read by title, passed by a vote of 36 yeas and 0 nays, and sent to the House. Motion to reconsider tabled. `passage`
- **2019-05-23** Called from the Calendar.
- **2019-05-08** Read by title and returned to the Calendar, subject to call.
- **2019-05-07** Read by title and passed to third reading and final passage.
- **2019-05-06** Rules suspended. Reported favorably.
- **2019-05-01** Read second time by title and referred to the Committee on Finance. `referral-committee`
- **2019-04-30** Read by title. Committee amendments read and adopted. Ordered engrossed and passed to third reading and final passage.
- **2019-04-29** Reported with amendments.
- **2019-04-10** Introduced in the Senate; read by title. Rules suspended. Read second time and referred to the Committee on Revenue and Fiscal Affairs. `referral-committee`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/aa4bc506-54f2-4910-afd3-011f527e970d`. Confidence: reported (aggregated from official Louisiana legislature records).