---
type: "Bill"
title: "TAX CREDITS: Extends the sunset date of the tax credit for retaliatory taxes paid by certain domestic insurers (EN SEE FISC NOTE GF RV See Note)"
description: "TAX CREDITS: Extends the sunset date of the tax credit for retaliatory taxes paid by certain domestic insurers (EN SEE FISC NOTE GF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2025"
identifier: "HB 475"
citation: "Louisiana HB 475 (2025)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Gabe Firment"]
version_count: 9
action_count: 24
vote_count: 3
first_action: "2025-04-04"
last_action: "2025-06-20"
source: "openstates"
source_identifier: "ocd-bill/7eb4245a-cb74-4396-9de7-7d2332498dce"
source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=248507"
source_hash: "3bcf3f81532c4d9926598ad5b1be2b4e4fc880e78c7d5f5a4f51e5d71b6ff032"
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 475 (2025) — TAX CREDITS: Extends the sunset date of the tax credit for retaliatory taxes paid by certain domestic insurers (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. **HB475 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1403982)
2. **HB475 Act** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1425983)
3. **HB475 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1411362)
4. **House Committee Amendment, #1734, W&M, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1408719)
5. **House Committee Amendment, #2205, W&M, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1411262)
6. **Senate Committee Amendment, #1867, R&F, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1415698)
7. **Senate Committee Amendment, #2561, R&F, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1420057)
8. **Senate Floor Amendment, #2945, Talbot, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1422056)
9. **HB475 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1424282)

## Votes

- FINAL PASSAGE (#304) — **95–0** (pass) · lower
- CONCUR IN SENATE AMENDMENTS (#1129) — **94–0** (pass) · lower
- FINAL PASSAGE (#744) — **38–0** (pass) · upper

## Sponsors

- Gabe Firment — primary (person)

## Timeline

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

- **2025-06-20** Effective date: 06/20/2025.
- **2025-06-20** Signed by the Governor. Becomes Act No. 368. `became-law, executive-signature`
- **2025-06-11** Sent to the Governor for executive approval. `executive-receipt`
- **2025-06-11** Signed by the President of the Senate.
- **2025-06-11** Enrolled and signed by the Speaker of the House. `enrolled`
- **2025-06-10** Read by title, roll called, yeas 94, nays 0, Senate amendments concurred in.
- **2025-06-09** Scheduled for concurrence on 06/10/2025.
- **2025-06-09** Received from the Senate with amendments. `receipt`
- **2025-06-08** Senate floor amendments read and adopted. Read by title, passed by a vote of 38 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled. `passage`
- **2025-06-08** Rules suspended. Called from the Calendar.
- **2025-06-04** Read by title and returned to the Calendar, subject to call.
- **2025-06-04** Rules suspended.
- **2025-06-03** Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage. `reading-3`
- **2025-06-03** Committee amendments read and adopted. Read by title and referred to the Legislative Bureau.
- **2025-06-02** Reported with amendments. `committee-passage-favorable`
- **2025-05-12** Read second time by title and referred to the Committee on Revenue and Fiscal Affairs. `reading-2, referral-committee`
- **2025-05-08** Received in the Senate. Rules suspended. Read first time by title and placed on the Calendar for a second reading. `reading-1`
- **2025-05-08** Read third time by title, roll called on final passage, yeas 95, nays 0. Finally passed, title adopted, ordered to the Senate. `passage`
- **2025-05-06** Scheduled for floor debate on 05/08/2025.
- **2025-05-06** Read by title, amended, ordered engrossed, passed to 3rd reading. `reading-3`
- **2025-05-05** Reported with amendments (13-0). `committee-passage-favorable`
- **2025-04-14** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2025-04-04** Under the rules, provisionally referred to the Committee on Ways and Means. `referral-committee`
- **2025-04-04** Prefiled. `filing`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/7eb4245a-cb74-4396-9de7-7d2332498dce`. Confidence: reported (aggregated from official Louisiana legislature records).