---
type: "Bill"
title: "SUNSET LAW: Re-creates the Department of Revenue (EN NO IMPACT See Note)"
description: "SUNSET LAW: Re-creates the Department of Revenue (EN NO IMPACT See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2024"
identifier: "HB 405"
citation: "Louisiana HB 405 (2024)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Julie Emerson"]
version_count: 6
action_count: 19
vote_count: 2
first_action: "2024-02-29"
last_action: "2024-05-08"
source: "openstates"
source_identifier: "ocd-bill/c2bdb1e4-8681-4cc9-b85f-c9c2ff07326e"
source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=246095"
source_hash: "872765c9d209661d671feef3f5e93512b01dd674e6fa35a6991f24d9ee0390ff"
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 405 (2024) — SUNSET LAW: Re-creates the Department of Revenue (EN NO IMPACT See Note)

## Version chain

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

1. **HB405 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1350665)
2. **HB405 Act** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1373006)
3. **HB405 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1355010)
4. **HB405 Reengrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1356367)
5. **House Floor Amendment, #1393, Emerson, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1355590)
6. **HB405 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1370251)

## Votes

- FINAL PASSAGE (#53) — **101–0** (pass) · lower
- FINAL PASSAGE (#434) — **37–0** (pass) · upper

## Sponsors

- Julie Emerson — primary (person)

## Timeline

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

- **2024-05-08** Effective date: 06/30/2024.
- **2024-05-08** Signed by the Governor. Becomes Act No. 24. `became-law, executive-signature`
- **2024-05-02** Sent to the Governor for executive approval. `executive-receipt`
- **2024-05-01** Signed by the President of the Senate.
- **2024-04-30** Enrolled and signed by the Speaker of the House. `enrolled`
- **2024-04-30** Received from the Senate without amendments. `receipt`
- **2024-04-29** Read by title, passed by a vote of 37 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled. `passage`
- **2024-04-15** Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage. `reading-3`
- **2024-04-09** Read by title and referred to the Legislative Bureau.
- **2024-04-08** Reported favorably. `committee-passage-favorable`
- **2024-03-26** Read second time by title and referred to the Committee on Revenue and Fiscal Affairs. `reading-2, referral-committee`
- **2024-03-25** Received in the Senate. Read first time by title and placed on the Calendar for a second reading. `reading-1`
- **2024-03-20** Read third time by title, amended, roll called on final passage, yeas 101, nays 0. Finally passed, title adopted, ordered to the Senate. `passage`
- **2024-03-19** Scheduled for floor debate on 03/20/2024.
- **2024-03-19** Read by title, ordered engrossed, passed to 3rd reading. `reading-3`
- **2024-03-18** Reported favorably (16-0). `committee-passage-favorable`
- **2024-03-11** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2024-02-29** Under the rules, provisionally referred to the Committee on Ways and Means. `referral-committee`
- **2024-02-29** Prefiled. `filing`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c2bdb1e4-8681-4cc9-b85f-c9c2ff07326e`. Confidence: reported (aggregated from official Louisiana legislature records).