---
type: "Bill"
title: "TAX/FRANCHISE/CORPORATE: Provides for the suspension of the corporation franchise tax and initial corporation franchise tax for small business corporations. (Item #16) (gov sig) (EN -$7,500,000 GF RV See Note)"
description: "TAX/FRANCHISE/CORPORATE: Provides for the suspension of the corporation franchise tax and initial corporation franchise tax for small business corporations. (Item #16) (gov sig) (EN -$7,500,000 GF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2020s1"
identifier: "SB 6"
citation: "Louisiana SB 6 (2020s1)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["R. L. Bret Allain, II"]
version_count: 8
action_count: 16
vote_count: 2
first_action: "2020-06-01"
last_action: "2020-07-13"
source: "openstates"
source_identifier: "ocd-bill/469cc62e-6a04-4bf8-a2a4-dec7a007707e"
source_url: "http://www.legis.la.gov/Legis/BillInfo.aspx?i=239113"
source_hash: "30945f3b7cf1ea32f6936a33d003d26baa179aa89aa273ba06415caf30c6b4a9"
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 6 (2020s1) — TAX/FRANCHISE/CORPORATE: Provides for the suspension of the corporation franchise tax and initial corporation franchise tax for small business corporations. (Item #16) (gov sig) (EN -$7,500,000 GF RV See Note)

## Version chain

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

1. **SB6 Original** (filed) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1178752)
2. **SB6 Act** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1185913)
3. **SB6 Engrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1180077)
4. **SB6 Reengrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1181200)
5. **Senate Committee Amendment, #49, R&F, Draft** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1179960)
6. **Senate Committee Amendment, #52, R&F, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1179964)
7. **Senate Floor Bureau Note, #97, Allain, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1180977)
8. **SB6 Enrolled** (enrolled) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1183637)

## Votes

- FINAL PASSAGE (#95) — **82–9** (pass) · lower
- FINAL PASSAGE (#21) — **31–0** (pass) · upper

## Sponsors

- R. L. Bret Allain, II — primary (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. 15. `executive-signature`
- **2020-06-26** Sent to the Governor by the Secretary of the Senate. `executive-receipt`
- **2020-06-25** Signed by the Speaker of the House.
- **2020-06-24** Enrolled. Signed by the President of the Senate.
- **2020-06-23** Received from the House without amendments.
- **2020-06-23** Read third time by title, roll called on final passage, yeas 82, nays 9. Finally passed, ordered to the Senate. `passage`
- **2020-06-22** Scheduled for floor debate on 06/23/20.
- **2020-06-22** Read by title, passed to 3rd reading.
- **2020-06-18** Reported without Legislative Bureau amendments.
- **2020-06-17** Reported favorably (10-0). Referred to the Legislative Bureau.
- **2020-06-15** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2020-06-11** Received in the House from the Senate, read by title, lies over under the rules.
- **2020-06-10** Senate floor amendments read and adopted. Read by title and passed by a vote of 31 yeas and 0 nays; ordered reengrossed and sent to the House. Motion to reconsider tabled. `passage`
- **2020-06-09** Reported with amendments. Rules suspended. Read by title; Committee amendments read and adopted. Ordered engrossed and passed to third reading and final passage.
- **2020-06-01** 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/469cc62e-6a04-4bf8-a2a4-dec7a007707e`. Confidence: reported (aggregated from official Louisiana legislature records).