---
type: "Bill"
title: "TAX/SEVERANCE TAX: Provides relative to horizontal well exemption (Item #9) (EN NO IMPACT See Note)"
description: "TAX/SEVERANCE TAX: Provides relative to horizontal well exemption (Item #9) (EN NO IMPACT See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2024s3"
identifier: "HB 25"
citation: "Louisiana HB 25 (2024s3)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Neil Riser"]
version_count: 10
action_count: 22
vote_count: 3
first_action: "2024-11-11"
last_action: "2024-12-04"
source: "openstates"
source_identifier: "ocd-bill/4e18fa82-3a65-41cd-badf-3e83cb62d19d"
source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=247879"
source_hash: "76897bdb7bee3100abddd01f55370fa4ffb3f55a465fceb51926305e2bedb7a5"
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 25 (2024s3) — TAX/SEVERANCE TAX: Provides relative to horizontal well exemption (Item #9) (EN NO IMPACT See Note)

## Version chain

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

1. **HB25 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1390493)
2. **HB25 Act 18** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1391663)
3. **HB25 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1390643)
4. **HB25 Reengrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1390821)
5. **House Committee Amendment, #108, W&M, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1390698)
6. **House Committee Amendment, #92, W&M, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1390579)
7. **House Floor Amendment, #137, Riser, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1390758)
8. **Senate Committee Amendment, #105, R&F, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1390924)
9. **Senate Committee Amendment, #138, R&F, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1391017)
10. **HB25 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1391420)

## Votes

- FINAL PASSAGE (#47) — **38–0** (pass) · upper
- CONCUR IN SENATE AMENDMENTS (#74) — **101–0** (pass) · lower
- FINAL PASSAGE (#37) — **100–0** (pass) · lower

## Sponsors

- Neil Riser — 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. 18. `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 101, nays 0, Senate amendments concurred in.
- **2024-11-22** Rules suspended.
- **2024-11-22** Received from the Senate with amendments. `receipt`
- **2024-11-22** Rules suspended. The amended bill was read by title, passed by a vote of 38 yeas and 0 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 100, nays 0. The bill, having received two-thirds vote of the elected members, was finally passed, title adopted, ordered to the Senate. `passage`
- **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 (18-5). `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 (17-0). To be recommitted to the Committee on Appropriations. `committee-passage-favorable`
- **2024-11-12** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2024-11-11** 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/4e18fa82-3a65-41cd-badf-3e83cb62d19d`. Confidence: reported (aggregated from official Louisiana legislature records).