---
type: "Bill"
title: "TAX: Provides for the rate of the state sales and use tax and for exemptions, exclusions, credits, and rebates claimed against sales and use taxes; and provides for a flat rate of income tax for individuals, estates, and trusts, increases the standard deduction, and modifies or repeals certain income tax deductions and credits (Items #5, 6, and 8) (EN SEE FISC NOTE RV See Note)"
description: "TAX: Provides for the rate of the state sales and use tax and for exemptions, exclusions, credits, and rebates claimed against sales and use taxes; and provides for a flat rate of income tax for individuals, estates, and trusts, increases the standard deduction, and modifies or repeals certain income tax deductions and credits (Items #5, 6, and 8) (EN SEE FISC NOTE RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2024s3"
identifier: "HB 10"
citation: "Louisiana HB 10 (2024s3)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Mark Wright"]
version_count: 21
action_count: 25
vote_count: 7
first_action: "2024-11-04"
last_action: "2024-12-04"
source: "openstates"
source_identifier: "ocd-bill/3e83a32f-d3a0-47ee-b09a-ae9564be5244"
source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=247853"
source_hash: "95a88d1ca0eba504b8657b000d570d589d3a4b7081aece92effb47e223d5326d"
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 10 (2024s3) — TAX: Provides for the rate of the state sales and use tax and for exemptions, exclusions, credits, and rebates claimed against sales and use taxes; and provides for a flat rate of income tax for individuals, estates, and trusts, increases the standard deduction, and modifies or repeals certain income tax deductions and credits (Items #5, 6, and 8) (EN SEE FISC NOTE RV See Note)

## Version chain

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

1. **HB10 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1390075)
2. **HB10 Act 11** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1391656)
3. **HB10 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1390651)
4. **HB10 Reengrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1390869)
5. **House Committee Amendment, #123, W&M, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1390700)
6. **House Committee Amendment, #99, W&M, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1390606)
7. **House Floor Amendment, #133, Landry, Mandie, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1390748)
8. **House Floor Amendment, #134, Bayham, Withdrawn** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1390749)
9. **House Floor Amendment, #146, Phelps, Withdrawn** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1390791)
10. **House Floor Amendment, #147, Willard, Rejected** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1390797)
11. **House Floor Amendment, #149, Emerson, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1390803)
12. **House Floor Amendment, #159, Wright, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1390857)
13. **House Floor Amendment, #161, Bamburg, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1390864)
14. **House Floor Amendment, #164, Lyons, Rejected** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1390874)
15. **Senate Committee Amendment, #141, R&F, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1391021)
16. **Senate Committee Amendment, #147, R&F, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1391041)
17. **Senate Committee Amendment, #99, R&F, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1391042)
18. **Senate Floor Amendment, #196, Reese, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1391279)
19. **Senate Floor Amendment, #198, Reese, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1391292)
20. **Senate Floor Amendment, #199, Foil, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1391297)
21. **HB10 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1391418)

## Votes

- AMENDMENT # 164 BY LYONS, MOTION TO ADOPT (#42) — **30–65** (fail) · lower
- FINAL PASSAGE (#45) — **71–23** (pass) · lower
- AMENDMENT # 161 BY BAMBURG, MOTION TO ADOPT (#41) — **58–40** (pass) · lower
- FINAL PASSAGE (#32) — **38–1** (pass) · upper
- CONCUR IN SENATE AMENDMENTS (#60) — **80–19** (pass) · lower
- AMENDMENT # 147 BY WILLARD, MOTION TO ADOPT (#39) — **25–72** (fail) · lower
- AMENDMENT # 133 BY LANDRY, M., MOTION TO ADOPT (#40) — **60–40** (pass) · lower

## Sponsors

- Mark Wright — primary (person)

## Timeline

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

- **2024-12-04** Effective date: 12/04/2024.
- **2024-12-04** Signed by the Governor. Becomes Act No. 11. `became-law, executive-signature`
- **2024-11-25** Sent to the Governor for executive approval. `executive-receipt`
- **2024-11-22** Signed by the President of the Senate.
- **2024-11-22** Enrolled and signed by the Speaker of the House. `enrolled`
- **2024-11-22** Read by title, roll called, yeas 80, nays 19. The Senate amendments, having received two-thirds vote of the elected members, were concurred in.
- **2024-11-22** Rules suspended.
- **2024-11-22** Received from the Senate with amendments. `receipt`
- **2024-11-22** Rules suspended. Senate floor amendments read and adopted. Read by title, passed by a vote of 38 yeas and 1 nays, and ordered returned to the House. Motion to reconsider tabled. `passage`
- **2024-11-20** Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage. `reading-3`
- **2024-11-19** Reported with amendments. Rules suspended. Committee amendments read and adopted. Read by title and referred to the Legislative Bureau. `committee-passage-favorable`
- **2024-11-14** Received in the Senate; read by title Rules suspended. Read second time by title and referred to the Committee on Revenue and Fiscal Affairs. `reading-2, referral-committee`
- **2024-11-14** Read third time by title, amended, roll called on final passage, yeas 71, nays 23. The bill, having received two-thirds vote of the elected members, was finally passed, title adopted, ordered to the Senate. `passage`
- **2024-11-14** Called from the calendar.
- **2024-11-14** Read by title, returned to the calendar.
- **2024-11-13** Scheduled for floor debate on 11/14/2024.
- **2024-11-13** Read by title, passed to 3rd reading. `reading-3`
- **2024-11-13** Rules suspended.
- **2024-11-13** Reported favorably (18-4). `committee-passage-favorable`
- **2024-11-13** Read by title, amended, ordered engrossed, recommitted to the Committee on Appropriations.
- **2024-11-13** Rules suspended.
- **2024-11-13** Reported with amendments (16-2). To be recommitted to the Committee on Appropriations. `committee-passage-favorable`
- **2024-11-06** Read by title, rules suspended, referred to the Committee on Ways and Means. `referral-committee`
- **2024-11-04** Under the rules, provisionally referred to the Committee on Ways and Means. `referral-committee`
- **2024-11-04** Prefiled. `filing`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/3e83a32f-d3a0-47ee-b09a-ae9564be5244`. Confidence: reported (aggregated from official Louisiana legislature records).