---
type: "Bill"
title: "TAX/SALES-USE, LOCAL: Authorizes the governing authority of East Baton Rouge Parish to rebate sales and use tax revenue collected on the sale of admission tickets to certain events"
description: "TAX/SALES-USE, LOCAL: Authorizes the governing authority of East Baton Rouge Parish to rebate sales and use tax revenue collected on the sale of admission tickets to certain events"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2023"
identifier: "HB 450"
citation: "Louisiana HB 450 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Barbara Reich Freiberg"]
version_count: 8
action_count: 20
vote_count: 2
first_action: "2023-03-31"
last_action: "2023-06-12"
source: "openstates"
source_identifier: "ocd-bill/682f7fbc-5940-4dde-b654-c33f2dd66838"
source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=244406"
source_hash: "a819de6cc899dd40774310d4799f3f345f76d5ecc684ccbdcb39ef87ccfee9e1"
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 450 (2023) — TAX/SALES-USE, LOCAL: Authorizes the governing authority of East Baton Rouge Parish to rebate sales and use tax revenue collected on the sale of admission tickets to certain events

## Version chain

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

1. **HB450 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1309085)
2. **HB450 Act** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1332509)
3. **HB450 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1318685)
4. **HB450 Reengrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1322586)
5. **House Committee Amendment, #2114, MPC, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1318297)
6. **House Committee Amendment, #2300, MPC, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1318671)
7. **House Floor Amendment, #2373, Freiberg, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1319142)
8. **HB450 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1329678)

## Votes

- FINAL PASSAGE (#779) — **37–0** (pass) · upper
- FINAL PASSAGE (#428) — **98–0** (pass) · lower

## Sponsors

- Barbara Reich Freiberg — primary (person)
- C. Denise Marcelle — cosponsor (person)

## Timeline

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

- **2023-06-12** Effective date: 08/01/2023.
- **2023-06-12** Signed by the Governor. Becomes Act No. 352. `became-law, executive-signature`
- **2023-06-07** Sent to the Governor for executive approval. `executive-receipt`
- **2023-06-06** Signed by the President of the Senate.
- **2023-06-05** Enrolled and signed by the Speaker of the House. `enrolled`
- **2023-06-05** Received from the Senate without amendments. `receipt`
- **2023-06-04** Rules suspended. Read by title, passed by a vote of 37 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled. `passage`
- **2023-05-29** Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage. `reading-3`
- **2023-05-26** Read by title and referred to the Legislative Bureau.
- **2023-05-25** Reported favorably. `committee-passage-favorable`
- **2023-05-18** Read second time by title and referred to the Committee on Local and Municipal Affairs. `reading-2, referral-committee`
- **2023-05-17** Received in the Senate. Read first time by title and placed on the Calendar for a second reading. `reading-1`
- **2023-05-16** Read third time by title, amended, roll called on final passage, yeas 98, nays 0. Finally passed, title adopted, ordered to the Senate. `passage`
- **2023-05-11** Scheduled for floor debate on 05/16/2023.
- **2023-05-04** Read by title, amended, ordered engrossed, passed to 3rd reading. `reading-3`
- **2023-05-03** Reported with amendments (12-0). `committee-passage-favorable`
- **2023-04-18** Read by title, under the rules, referred to the Committee on Municipal, Parochial and Cultural Affairs. `referral-committee`
- **2023-04-17** Read by title. Lies over under the rules.
- **2023-04-03** First appeared in the Interim Calendar on 4/3/2023.
- **2023-03-31** Prefiled. To be introduced at a later date. `filing`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/682f7fbc-5940-4dde-b654-c33f2dd66838`. Confidence: reported (aggregated from official Louisiana legislature records).