---
type: "Bill"
title: "TAX/SALES & USE: Provides with respect to state and local sales and use taxes and exemptions to those taxes (EN DECREASE GF RV See Note)"
description: "TAX/SALES & USE: Provides with respect to state and local sales and use taxes and exemptions to those taxes (EN DECREASE GF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2025"
identifier: "HB 578"
citation: "Louisiana HB 578 (2025)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Julie Emerson"]
version_count: 20
action_count: 46
vote_count: 5
first_action: "2025-04-04"
last_action: "2025-06-20"
source: "openstates"
source_identifier: "ocd-bill/ff90e680-250e-438d-90a4-96524ccb5228"
source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=248624"
source_hash: "9206362ed4a1b368a1803124a200e51ccbad1cf7f4b9a10735e7e23236ab5507"
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 578 (2025) — TAX/SALES & USE: Provides with respect to state and local sales and use taxes and exemptions to those taxes (EN DECREASE GF RV See Note)

## Version chain

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

1. **HB578 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1404386)
2. **Conference Committee Report, #4411, House Adopted, Senate Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1425198)
3. **HB578 Act** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1426007)
4. **HB578 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1407353)
5. **HB578 Re-Reengrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1412647)
6. **HB578 Reengrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1408969)
7. **House Committee Amendment, #1349, W&M, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1406455)
8. **House Committee Amendment, #1487, W&M, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1407297)
9. **House Committee Amendment, #1702, APP, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1408637)
10. **House Committee Amendment, #1807, APP, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1408914)
11. **House Floor Amendment, #2384, Emerson, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1412146)
12. **Senate Committee Amendment, #2162, R&F, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1417450)
13. **Senate Committee Amendment, #2507, R&F, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1419828)
14. **Senate Committee Amendment, #2529, R&F, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1419854)
15. **Senate Floor Amendment, #2992, Foil, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1422455)
16. **Senate Floor Amendment, #3116, Talbot, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1422922)
17. **Senate Floor Amendment, #3120, Pressly, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1422996)
18. **Senate Floor Amendment, #3124, Foil, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1423057)
19. **Senate Floor Bureau Note, #3047, Foil, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1422487)
20. **HB578 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1425280)

## Votes

- FINAL PASSAGE (#801) — **38–0** (pass) · upper
- REJECT SENATE AMENDMENTS (#1142) — **98–0** (pass) · lower
- FINAL PASSAGE (#272) — **82–12** (pass) · lower
- ADOPT (#1005) — **32–3** (pass) · upper
- ADOPT CONFERENCE REPORT (#1277) — **85–11** (pass) · lower

## Sponsors

- Julie Emerson — 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. 384. `became-law, executive-signature`
- **2025-06-13** Sent to the Governor for executive approval. `executive-receipt`
- **2025-06-12** Signed by the President of the Senate.
- **2025-06-12** Enrolled and signed by the Speaker of the House. `enrolled`
- **2025-06-12** Notice House adopted the Conference Committee Report.
- **2025-06-12** Notice of Senate adoption of Conference Committee Report.
- **2025-06-12** Conference Committee Report read; adopted by a vote of 32 yeas and 3 nays.
- **2025-06-12** Conference Committee Report read, roll called, yeas 85, nays 11. The Conference Committee Report was adopted.
- **2025-06-12** Rules suspended.
- **2025-06-12** Conference Committee report received. Lies over under the rules.
- **2025-06-12** Notice of change of Senate conferees.
- **2025-06-12** Senate Conference Committee membership changed: Mizell vice Talbot.
- **2025-06-11** House conferees appointed: Emerson, Mike Johnson, and Brass.
- **2025-06-11** Notice of Senate conferees appointed.
- **2025-06-11** Notice House Conference Committee members appointed.
- **2025-06-11** Senate conference committee members appointed: Foil, Talbot, and Pressly.
- **2025-06-10** Notice House rejected the Senate amendments.
- **2025-06-10** Read by title, roll called, yeas 98, nays 0, Senate amendments rejected, conference committee appointment pending.
- **2025-06-09** Scheduled for concurrence on 06/10/2025.
- **2025-06-09** Received from the Senate with amendments. `receipt`
- **2025-06-09** 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`
- **2025-06-09** Rules suspended. Called from the Calendar.
- **2025-06-08** Read by title and returned to the Calendar, subject to call.
- **2025-06-08** Senate floor amendments read and adopted.
- **2025-06-08** Rules suspended.
- **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 favorably. Rules suspended. Read by title and referred to the Legislative Bureau. `committee-passage-favorable`
- **2025-06-01** Read by title. Recommitted to the Committee on Finance.
- **2025-06-01** Senate Committee amendments read and adopted.
- **2025-06-01** Rules suspended.
- **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. Read first time by title and placed on the Calendar for a second reading. `reading-1`
- **2025-05-07** Read third time by title, amended, roll called on final passage, yeas 82, nays 12. Finally passed, title adopted, ordered to the Senate. `passage`
- **2025-05-07** Called from the calendar.
- **2025-05-06** Scheduled for floor debate on 05/07/2025.
- **2025-05-06** Notice given.
- **2025-05-06** Read by title, returned to the calendar.
- **2025-05-05** Scheduled for floor debate on 05/06/2025.
- **2025-04-29** Read by title, amended, ordered reengrossed, passed to 3rd reading. `reading-3`
- **2025-04-28** Reported with amendments (21-0). `committee-passage-favorable`
- **2025-04-23** Read by title, amended, ordered engrossed, recommitted to the Committee on Appropriations.
- **2025-04-22** Reported with amendments (12-0). `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/ff90e680-250e-438d-90a4-96524ccb5228`. Confidence: reported (aggregated from official Louisiana legislature records).