---
type: "Bill"
title: "TAX/CORP INCOME: Provides with respect to the sourcing of sales for purposes of calculating Louisiana income (EN SEE FISC NOTE GF RV See Note)"
description: "TAX/CORP INCOME: Provides with respect to the sourcing of sales for purposes of calculating Louisiana income (EN SEE FISC NOTE GF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2023"
identifier: "HB 631"
citation: "Louisiana HB 631 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Richard Nelson"]
version_count: 6
action_count: 18
vote_count: 2
first_action: "2023-04-19"
last_action: "2023-06-27"
source: "openstates"
source_identifier: "ocd-bill/a84acda6-4c11-4e1a-a784-eb70ab409769"
source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=244829"
source_hash: "2a46247860b528796995ccaf84d266f8f73d5b694b32b08fc64741d60ecadf4c"
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 631 (2023) — TAX/CORP INCOME: Provides with respect to the sourcing of sales for purposes of calculating Louisiana income (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. **HB631 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1313575)
2. **HB631 Act** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1333207)
3. **HB631 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1319923)
4. **House Committee Amendment, #2427, W&M, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1319479)
5. **House Committee Amendment, #2471, W&M, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1319844)
6. **HB631 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1329691)

## Votes

- FINAL PASSAGE (#783) — **37–0** (pass) · upper
- FINAL PASSAGE (#482) — **100–0** (pass) · lower

## Sponsors

- Richard Nelson — primary (person)

## Timeline

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

- **2023-06-27** Effective date: 01/01/2024.
- **2023-06-27** Signed by the Governor. Becomes Act No. 430. `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 Revenue and Fiscal Affairs. `reading-2, referral-committee`
- **2023-05-17** Received in the Senate. Rules suspended. Read first time by title and placed on the Calendar for a second reading. `reading-1`
- **2023-05-17** Read third time by title, roll called on final passage, yeas 100, nays 0. Finally passed, title adopted, ordered to the Senate. `passage`
- **2023-05-11** Scheduled for floor debate on 05/17/2023.
- **2023-05-09** Read by title, amended, ordered engrossed, passed to 3rd reading. `reading-3`
- **2023-05-08** Reported with amendments (10-0). `committee-passage-favorable`
- **2023-04-20** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2023-04-19** Read by title. Lies over under the rules.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/a84acda6-4c11-4e1a-a784-eb70ab409769`. Confidence: reported (aggregated from official Louisiana legislature records).