--- type: "Bill" title: "TAX/CORP INCOME: Provides for the tax treatment of S corporations and revises other provisions related to corporate income tax (EN DECREASE SD EX See Note)" description: "TAX/CORP INCOME: Provides for the tax treatment of S corporations and revises other provisions related to corporate income tax (EN DECREASE SD EX See Note)" jurisdiction: "us/states/la" legislature: "Louisiana Legislature" session: "2025" identifier: "HB 567" citation: "Louisiana HB 567 (2025)" classification: ["bill"] subjects: [] status: "enacted" primary_sponsors: ["Tony Bacala"] version_count: 14 action_count: 23 vote_count: 3 first_action: "2025-04-04" last_action: "2025-06-20" source: "openstates" source_identifier: "ocd-bill/7590f680-1581-4aa7-b8bd-8370cd9963ba" source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=248613" source_hash: "0dadbd46fd1f0639468bb7a0febf87e7ad4d453abf6b512af60829d54f8093f1" 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 567 (2025) — TAX/CORP INCOME: Provides for the tax treatment of S corporations and revises other provisions related to corporate income tax (EN DECREASE SD EX See Note) ## Version chain The bill's text revisions, in order — the diff chain from filing to enrollment. 1. **HB567 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1404353) 2. **HB567 Act** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1426004) 3. **HB567 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1407341) 4. **HB567 Reengrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1409426) 5. **House Committee Amendment, #1371, W&M, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1406563) 6. **House Committee Amendment, #1465, W&M, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1407295) 7. **House Floor Amendment, #1529, Bacala, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1407584) 8. **Senate Committee Amendment, #1405, R&F, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1412546) 9. **Senate Committee Amendment, #1538, R&F, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1413391) 10. **Senate Committee Amendment, #2739, FNCE, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1421148) 11. **Senate Committee Amendment, #2848, FNCE, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1421614) 12. **Senate Floor Amendment, #3071, Bass, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1422601) 13. **Senate Floor Bureau Note, #2987, Bass, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1422429) 14. **HB567 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1423589) ## Votes - FINAL PASSAGE (#728) — **38–0** (pass) · upper - FINAL PASSAGE (#96) — **82–1** (pass) · lower - CONCUR IN SENATE AMENDMENTS (#1011) — **98–0** (pass) · lower ## Sponsors - Tony Bacala — 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. 382. `became-law, executive-signature` - **2025-06-11** Sent to the Governor for executive approval. `executive-receipt` - **2025-06-10** Signed by the President of the Senate. - **2025-06-10** Enrolled and signed by the Speaker of the House. `enrolled` - **2025-06-09** Read by title, roll called, yeas 98, nays 0, Senate amendments concurred in. - **2025-06-08** Scheduled for concurrence on 06/09/2025. - **2025-06-08** Received from the Senate with amendments. `receipt` - **2025-06-08** Rules suspended. 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` - **2025-06-04** Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage. `reading-3` - **2025-06-04** Reported with amendments. Rules suspended. Committee amendments read and adopted. Read by title and referred to the Legislative Bureau. `committee-passage-favorable` - **2025-05-13** Read by title. Recommitted to the Committee on Finance. - **2025-05-13** Senate Committee amendments read and adopted. - **2025-05-12** Reported with amendments. `committee-passage-favorable` - **2025-04-30** Read second time by title and referred to the Committee on Revenue and Fiscal Affairs. `reading-2, referral-committee` - **2025-04-29** Received in the Senate. Read first time by title and placed on the Calendar for a second reading. `reading-1` - **2025-04-28** Read third time by title, amended, roll called on final passage, yeas 82, nays 1. Finally passed, title adopted, ordered to the Senate. `passage` - **2025-04-24** Scheduled for floor debate on 04/28/2025. - **2025-04-23** Read by title, amended, ordered engrossed, passed to 3rd reading. `reading-3` - **2025-04-22** Reported with amendments (15-0). `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/7590f680-1581-4aa7-b8bd-8370cd9963ba`. Confidence: reported (aggregated from official Louisiana legislature records).