---
type: "Bill"
title: "TAX/INCOME/PERSONAL: Excludes certain amounts deposited into ABLE accounts for qualified expenses of persons with disabilities from state income tax. (8/1/25) (EN DECREASE GF RV See Note)"
description: "TAX/INCOME/PERSONAL: Excludes certain amounts deposited into ABLE accounts for qualified expenses of persons with disabilities from state income tax. (8/1/25) (EN DECREASE GF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2025"
identifier: "SB 118"
citation: "Louisiana SB 118 (2025)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Franklin J. Foil"]
version_count: 5
action_count: 19
vote_count: 4
first_action: "2025-04-03"
last_action: "2025-06-08"
source: "openstates"
source_identifier: "ocd-bill/037cd7fd-7b38-4630-a8b5-f2d79b834577"
source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=248395"
source_hash: "9a076d4c788a104c7fc787b4938f6ccd448a31ea675a7e64baa92567b5fa2905"
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 SB 118 (2025) — TAX/INCOME/PERSONAL: Excludes certain amounts deposited into ABLE accounts for qualified expenses of persons with disabilities from state income tax. (8/1/25) (EN DECREASE GF RV See Note)

## Version chain

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

1. **SB118 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1403224)
2. **House Floor Amendment, #3372, McMakin, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1417436)
3. **SB118 Act** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1424936)
4. **SB118 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1405509)
5. **SB118 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1419985)

## Votes

- FINAL PASSAGE (#29) — **37–0** (pass) · upper
- CONCUR (#508) — **36–0** (pass) · upper
- CO-AUTHORS (#30) — **31–0** (pass) · upper
- FINAL PASSAGE (#686) — **92–1** (pass) · lower

## Sponsors

- Franklin J. Foil — primary (person)
- Adam Bass — cosponsor (person)
- Alan Seabaugh — cosponsor (person)
- Alonzo Knox — cosponsor (person)
- Beth Mizell — cosponsor (person)
- Blake Miguez — cosponsor (person)
- Bob Hensgens — cosponsor (person)
- Brach Myers — cosponsor (person)
- C. Denise Marcelle — cosponsor (person)
- Cameron Henry — cosponsor (person)
- Ed Price — cosponsor (person)
- Eddie Lambert — cosponsor (person)
- Gary Carter — cosponsor (person)
- Gerald Boudreaux — cosponsor (person)
- Glen Womack — cosponsor (person)
- Gregory A. Miller — cosponsor (person)
- Heather Cloud — cosponsor (person)
- Jay Luneau — cosponsor (person)
- Jeremy Stine — cosponsor (person)
- Jimmy Harris — cosponsor (person)
- Joseph Bouie — cosponsor (person)
- Katrina Jackson-Andrews — cosponsor (person)
- Mark Abraham — cosponsor (person)
- Michael "Big Mike" Fesi — cosponsor (person)
- Mike Reese — cosponsor (person)
- Patrick Connick — cosponsor (person)
- Regina Ashford Barrow — cosponsor (person)
- Rick Edmonds — cosponsor (person)
- Robert "Bob" Owen — cosponsor (person)
- Royce Duplessis — cosponsor (person)
- Stewart Cathey , Jr. — cosponsor (person)
- Tehmi Chassion — cosponsor (person)
- Thomas Pressly — cosponsor (person)
- Valarie Hodges — cosponsor (person)
- Vanessa Caston LaFleur — cosponsor (person)
- William "Bill" Wheat , Jr. — cosponsor (person)

## Timeline

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

- **2025-06-08** Effective date 8/1/2025.
- **2025-06-08** Signed by the Governor. Becomes Act No. 110. `became-law, executive-signature`
- **2025-06-03** Sent to the Governor by the Secretary of the Senate. `executive-receipt`
- **2025-06-03** Signed by the Speaker of the House.
- **2025-06-02** Enrolled. Signed by the President of the Senate. `enrolled`
- **2025-06-01** Amendments proposed by the House read and concurred in by a vote of 36 yeas and 0 nays.
- **2025-05-28** Received from the House with amendments. `receipt`
- **2025-05-28** Read third time by title, amended, roll called on final passage, yeas 92, nays 1. Finally passed, ordered to the Senate. `passage`
- **2025-05-27** Scheduled for floor debate on 05/28/2025.
- **2025-05-21** Read by title, passed to 3rd reading. `reading-3`
- **2025-05-20** Reported without Legislative Bureau amendments.
- **2025-05-19** Reported favorably (12-0). Referred to the Legislative Bureau. `committee-passage-favorable`
- **2025-04-23** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2025-04-22** Received in the House from the Senate, read by title, lies over under the rules.
- **2025-04-22** Read by title, passed by a vote of 37 yeas and 0 nays, and sent to the House. Motion to reconsider tabled. `passage`
- **2025-04-16** Read by title. Ordered engrossed and passed to third reading and final passage.
- **2025-04-15** Reported favorably. `committee-passage-favorable`
- **2025-04-14** Introduced in the Senate; read by title. Rules suspended. Read second time and referred to the Committee on Revenue and Fiscal Affairs. `referral-committee`
- **2025-04-03** Prefiled and under the rules provisionally referred to the Committee on Revenue and Fiscal Affairs. `filing, referral-committee`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/037cd7fd-7b38-4630-a8b5-f2d79b834577`. Confidence: reported (aggregated from official Louisiana legislature records).