---
type: "Bill"
title: "TAX/TAXATION: Provides relative to the levy of local fees and taxes on certain non-gaming incentives or inducements granted by certain licensees. (gov sig) (EN SEE FISC NOTE See Note)"
description: "TAX/TAXATION: Provides relative to the levy of local fees and taxes on certain non-gaming incentives or inducements granted by certain licensees. (gov sig) (EN SEE FISC NOTE See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2024"
identifier: "SB 500"
citation: "Louisiana SB 500 (2024)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Mike Reese"]
version_count: 12
action_count: 28
vote_count: 3
first_action: "2024-04-02"
last_action: "2024-06-11"
source: "openstates"
source_identifier: "ocd-bill/8844ae45-9946-49a3-a7c8-65c1897a08bc"
source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=247199"
source_hash: "8e4fa95a4c2554bae768bb3da605d8f2a9c85868ad38261b51409264317407b2"
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 500 (2024) — TAX/TAXATION: Provides relative to the levy of local fees and taxes on certain non-gaming incentives or inducements granted by certain licensees. (gov sig) (EN SEE FISC NOTE See Note)

## Version chain

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

1. **SB500 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1361528)
2. **House Committee Amendment, #4826, W&M, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1376100)
3. **House Committee Amendment, #4877, W&M, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1376641)
4. **SB500 Act 592** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1382253)
5. **SB500 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1363466)
6. **SB500 Reengrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1370675)
7. **Senate Committee Amendment, #1692, R&F, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1363032)
8. **Senate Committee Amendment, #1707, R&F, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1363160)
9. **Senate Committee Amendment, #1733, R&F, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1363434)
10. **Senate Floor Amendment, #1958, Reese, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1365512)
11. **Senate Floor Amendment, #2526, Reese, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1368915)
12. **SB500 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1380988)

## Votes

- FINAL PASSAGE (#454) — **34–2** (pass) · upper
- FINAL PASSAGE (#1448) — **93–3** (pass) · lower
- CONCUR (#1391) — **36–0** (pass) · upper

## Sponsors

- Mike Reese — primary (person)
- Charles Owen — cosponsor (person)
- Julie Emerson — cosponsor (person)
- Ken Brass — cosponsor (person)
- Michael Echols — cosponsor (person)
- Mike Bayham — cosponsor (person)
- Mike Johnson — cosponsor (person)
- R. Dewith Carrier — cosponsor (person)
- Steven Jackson — cosponsor (person)

## Timeline

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

- **2024-06-11** Effective date 6/11/2024.
- **2024-06-11** Signed by the Governor. Becomes Act No. 592. `became-law, executive-signature`
- **2024-06-03** Sent to the Governor by the Secretary of the Senate. `executive-receipt`
- **2024-06-02** Signed by the Speaker of the House.
- **2024-06-02** Enrolled. Signed by the President of the Senate. `enrolled`
- **2024-05-31** Amendments proposed by the House read and concurred in by a vote of 36 yeas and 0 nays.
- **2024-05-31** Called from the Calendar.
- **2024-05-30** Read by title and returned to the Calendar, subject to call.
- **2024-05-29** Received from the House with amendments. `receipt`
- **2024-05-28** Read third time by title, roll called on final passage, yeas 93, nays 3. Finally passed, ordered to the Senate. `passage`
- **2024-05-28** Called from the calendar.
- **2024-05-23** Scheduled for floor debate on 05/28/2024.
- **2024-05-23** Notice given.
- **2024-05-23** Read by title, returned to the calendar.
- **2024-05-22** Scheduled for floor debate on 05/23/2024.
- **2024-05-22** Read by title, amended, passed to 3rd reading. `reading-3`
- **2024-05-21** Reported without Legislative Bureau amendments.
- **2024-05-20** Reported with amendments (16-0). Referred to the Legislative Bureau. `committee-passage-favorable`
- **2024-05-06** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2024-05-01** Received in the House from the Senate, read by title, lies over under the rules.
- **2024-04-30** Senate floor amendments read and adopted. Read by title and passed by a vote of 34 yeas and 2 nays; ordered reengrossed and sent to the House. Motion to reconsider tabled. `passage`
- **2024-04-30** Called from the Calendar.
- **2024-04-15** Read by title and returned to the Calendar, subject to call.
- **2024-04-15** Senate floor amendments read and adopted.
- **2024-04-09** Read by title. Committee amendments read and adopted. Ordered engrossed and passed to third reading and final passage.
- **2024-04-08** Reported with amendments. `committee-passage-favorable`
- **2024-04-03** Read second time by title and referred to the Committee on Revenue and Fiscal Affairs. `reading-2, referral-committee`
- **2024-04-02** Rules suspended. Introduced in the Senate. Read by title and placed on the Calendar for a second reading.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/8844ae45-9946-49a3-a7c8-65c1897a08bc`. Confidence: reported (aggregated from official Louisiana legislature records).