---
type: "Bill"
title: "TAX/TAXATION: Provides for eligibility for the Angel Investor Tax Credit for investments made in federal opportunity zones. (Item #19) (gov sig) (EN DECREASE GF RV See Note)"
description: "TAX/TAXATION: Provides for eligibility for the Angel Investor Tax Credit for investments made in federal opportunity zones. (Item #19) (gov sig) (EN DECREASE GF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2020s1"
identifier: "SB 24"
citation: "Louisiana SB 24 (2020s1)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Jimmy Harris"]
version_count: 4
action_count: 21
vote_count: 2
first_action: "2020-06-11"
last_action: "2020-07-13"
source: "openstates"
source_identifier: "ocd-bill/3cdbb748-52e7-484d-92af-181cebfb27bc"
source_url: "http://www.legis.la.gov/Legis/BillInfo.aspx?i=239262"
source_hash: "191dab36426953ebcf6173be5c529be4809420b1cc1ddc5aae9a7a22f4c2b182"
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 24 (2020s1) — TAX/TAXATION: Provides for eligibility for the Angel Investor Tax Credit for investments made in federal opportunity zones. (Item #19) (gov sig) (EN DECREASE GF RV See Note)

## Version chain

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

1. **SB24 Original** (filed) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1181581)
2. **SB24 Act** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1185921)
3. **SB24 Engrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1182178)
4. **SB24 Enrolled** (enrolled) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1184806)

## Votes

- FINAL PASSAGE (#89) — **36–1** (pass) · upper
- FINAL PASSAGE (#160) — **98–0** (pass) · lower

## Sponsors

- Jimmy Harris — primary (person)
- Aimee Adatto Freeman — cosponsor (person)
- C. Denise Marcelle — cosponsor (person)
- C. Travis Johnson — cosponsor (person)
- Cameron Henry — cosponsor (person)
- Candace N. Newell — cosponsor (person)
- Daryl Adams — cosponsor (person)
- Dustin Miller — cosponsor (person)
- Ed Larvadain III — cosponsor (person)
- Edmond Jordan — cosponsor (person)
- Edward Ted James — cosponsor (person)
- Francis C. Thompson — cosponsor (person)
- Frederick D. Jones — cosponsor (person)
- Gary Carter — cosponsor (person)
- Gerald Boudreaux — cosponsor (person)
- Glen Womack — cosponsor (person)
- Jason Hughes — cosponsor (person)
- Jeremy LaCombe — cosponsor (person)
- Joe Stagni — cosponsor (person)
- Kyle M. Green , Jr. — cosponsor (person)
- Larry Selders — cosponsor (person)
- Mack Cormier — cosponsor (person)
- Malinda White — cosponsor (person)
- Marcus Bryant — cosponsor (person)
- Mark Wright — cosponsor (person)
- Matthew Willard — cosponsor (person)
- Michael "Big Mike" Fesi — cosponsor (person)
- Regina Ashford Barrow — cosponsor (person)
- Rodney Lyons — cosponsor (person)
- Ronnie Johns — cosponsor (person)
- Royce Duplessis — cosponsor (person)
- Vincent J. Pierre — cosponsor (person)
- Wilford Carter , Sr. — cosponsor (person)

## Timeline

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

- **2020-07-13** Effective date 7/13/2020.
- **2020-07-13** Signed by the Governor. Becomes Act No. 22. `executive-signature`
- **2020-06-30** Sent to the Governor by the Secretary of the Senate. `executive-receipt`
- **2020-06-30** Signed by the Speaker of the House.
- **2020-06-30** Enrolled. Signed by the President of the Senate.
- **2020-06-29** Received from the House without amendments.
- **2020-06-29** Read third time by title, roll called on final passage, yeas 98, nays 0. Finally passed, ordered to the Senate. `passage`
- **2020-06-25** Scheduled for floor debate on 06/29/20.
- **2020-06-25** Read by title, passed to 3rd reading.
- **2020-06-25** Rules suspended.
- **2020-06-25** Reported without Legislative Bureau amendments.
- **2020-06-25** Reported favorably (15-0). Referred to the Legislative Bureau.
- **2020-06-24** Received in the House from the Senate, rules suspended, read by title, referred to the Committee on Ways and Means. `referral-committee`
- **2020-06-23** Read by title, passed by a vote of 36 yeas and 1 nays, and sent to the House. Motion to reconsider tabled. `passage`
- **2020-06-22** Read by title and passed to third reading and final passage.
- **2020-06-22** Reported favorably.
- **2020-06-17** Read by title. Recommitted to the Committee on Finance.
- **2020-06-16** Read by title. Ordered engrossed and passed to third reading and final passage.
- **2020-06-15** Reported favorably.
- **2020-06-14** Read second time by title and referred to the Committee on Revenue and Fiscal Affairs. `referral-committee`
- **2020-06-11** 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/3cdbb748-52e7-484d-92af-181cebfb27bc`. Confidence: reported (aggregated from official Louisiana legislature records).