---
type: "Bill"
title: "TAX/SEVERANCE TAX: Provides relative to a severance tax exemption for deep-well oil and gas production (EN DECREASE GF RV See Note)"
description: "TAX/SEVERANCE TAX: Provides relative to a severance tax exemption for deep-well oil and gas production (EN DECREASE GF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2023"
identifier: "HB 634"
citation: "Louisiana HB 634 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Jack McFarland"]
version_count: 8
action_count: 18
vote_count: 2
first_action: "2023-04-19"
last_action: "2023-06-27"
source: "openstates"
source_identifier: "ocd-bill/0f8ff4f8-8cb4-40ea-aa39-4105e94d1612"
source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=244832"
source_hash: "71a10d04c75896d68f7521453ed1910dcf01c94e6c4f256cebc5454d7d03a041"
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 634 (2023) — TAX/SEVERANCE TAX: Provides relative to a severance tax exemption for deep-well oil and gas production (EN DECREASE GF RV See Note)

## Version chain

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

1. **HB634 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1313605)
2. **HB634 Act** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1333208)
3. **HB634 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1317789)
4. **HB634 Reengrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1321525)
5. **House Committee Amendment, #2004, W&M, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1317167)
6. **House Committee Amendment, #2080, W&M, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1317746)
7. **House Floor Amendment, #2424, McFarland, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1319462)
8. **HB634 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1329692)

## Votes

- FINAL PASSAGE (#326) — **95–0** (pass) · lower
- FINAL PASSAGE (#755) — **36–0** (pass) · upper

## Sponsors

- Jack McFarland — primary (person)
- Charles Owen — cosponsor (person)
- Dodie Horton — cosponsor (person)
- Francis C. Thompson — cosponsor (person)
- Gabe Firment — cosponsor (person)
- Larry Bagley — cosponsor (person)
- Rodney Schamerhorn — cosponsor (person)

## Timeline

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

- **2023-06-27** Effective date: 06/27/2023.
- **2023-06-27** Signed by the Governor. Becomes Act No. 431. `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 36 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled. `passage`
- **2023-05-24** Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage. `reading-3`
- **2023-05-23** Read by title and referred to the Legislative Bureau.
- **2023-05-22** Reported favorably. `committee-passage-favorable`
- **2023-05-16** Read second time by title and referred to the Committee on Revenue and Fiscal Affairs. `reading-2, referral-committee`
- **2023-05-15** Received in the Senate. Read first time by title and placed on the Calendar for a second reading. `reading-1`
- **2023-05-11** Read third time by title, amended, roll called on final passage, yeas 95, nays 0. Finally passed, title adopted, ordered to the Senate. `passage`
- **2023-05-04** Scheduled for floor debate on 05/11/2023.
- **2023-05-02** Read by title, amended, ordered engrossed, passed to 3rd reading. `reading-3`
- **2023-05-01** Reported with amendments (15-0). `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/0f8ff4f8-8cb4-40ea-aa39-4105e94d1612`. Confidence: reported (aggregated from official Louisiana legislature records).