---
type: "Bill"
title: "REVENUE DEPARTMENT: Provides relative to various tax administration functions of the Department of Revenue (EN DECREASE GF RV See Note)"
description: "REVENUE DEPARTMENT: Provides relative to various tax administration functions of the Department of Revenue (EN DECREASE GF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2025"
identifier: "HB 404"
citation: "Louisiana HB 404 (2025)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Matthew Willard"]
version_count: 12
action_count: 45
vote_count: 5
first_action: "2025-04-03"
last_action: "2025-07-01"
source: "openstates"
source_identifier: "ocd-bill/10843a87-bf82-4819-a017-4c9f0e797f87"
source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=248410"
source_hash: "9312e650cad16def01585d1aa3d8ceb2954a515c4f7f320863c56fa280ba6442"
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 404 (2025) — REVENUE DEPARTMENT: Provides relative to various tax administration functions of the Department of Revenue (EN DECREASE GF RV See Note)

## Version chain

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

1. **HB404 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1403284)
2. **Conference Committee Report, #4412, House Adopted, Senate Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1425129)
3. **HB404 Act 498** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1427689)
4. **HB404 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1405524)
5. **HB404 Reengrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1410556)
6. **House Floor Amendment, #1855, Willard, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1409088)
7. **Senate Committee Amendment, #1532, R&F, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1413366)
8. **Senate Committee Amendment, #1535, R&F, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1413380)
9. **Senate Committee Amendment, #2728, FNCE, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1421104)
10. **Senate Committee Amendment, #2842, FNCE, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1421588)
11. **Senate Floor Amendment, #3132, Reese, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1423195)
12. **HB404 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1425285)

## Votes

- FINAL PASSAGE (#128) — **99–0** (pass) · lower
- ADOPT CONFERENCE REPORT (#1271) — **94–0** (pass) · lower
- ADOPT (#1002) — **36–0** (pass) · upper
- REJECT SENATE AMENDMENTS (#1123) — **93–0** (pass) · lower
- FINAL PASSAGE (#806) — **38–0** (pass) · upper

## Sponsors

- Matthew Willard — primary (person)

## Timeline

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

- **2025-07-01** Effective date: See Act.
- **2025-07-01** Becomes Act No. 498 without the Governor's signature. `became-law`
- **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 of Senate adoption of Conference Committee Report.
- **2025-06-12** Conference Committee Report read; adopted by a vote of 36 yeas and 0 nays.
- **2025-06-12** Notice House adopted the Conference Committee Report.
- **2025-06-12** Conference Committee Report read, roll called, yeas 94, nays 0. The Conference Committee Report was adopted.
- **2025-06-12** Rules suspended.
- **2025-06-12** Conference Committee report received. Lies over under the rules.
- **2025-06-11** House conferees appointed: Willard, Emerson, and Brass.
- **2025-06-11** Notice House Conference Committee members appointed.
- **2025-06-11** Notice of Senate conferees appointed.
- **2025-06-10** Notice House rejected the Senate amendments.
- **2025-06-10** Senate conference committee members appointed: Womack, Harris, and Reese.
- **2025-06-10** Read by title, roll called, yeas 93, 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** 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 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`
- **2025-05-06** Read second time by title and referred to the Committee on Revenue and Fiscal Affairs. `reading-2, referral-committee`
- **2025-05-05** Received in the Senate. Read first time by title and placed on the Calendar for a second reading. `reading-1`
- **2025-04-30** Read third time by title, amended, roll called on final passage, yeas 99, nays 0. Finally passed, title adopted, ordered to the Senate. `passage`
- **2025-04-30** Called from the calendar.
- **2025-04-28** Scheduled for floor debate on 04/30/2025.
- **2025-04-28** Notice given.
- **2025-04-28** Read by title, returned to the calendar.
- **2025-04-28** Called from the calendar.
- **2025-04-24** Scheduled for floor debate on 04/28/2025.
- **2025-04-24** Notice given.
- **2025-04-24** Read by title, returned to the calendar.
- **2025-04-23** Scheduled for floor debate on 04/24/2025.
- **2025-04-16** Read by title, ordered engrossed, passed to 3rd reading. `reading-3`
- **2025-04-15** Reported favorably (14-0). `committee-passage-favorable`
- **2025-04-14** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2025-04-03** Under the rules, provisionally referred to the Committee on Ways and Means. `referral-committee`
- **2025-04-03** Prefiled. `filing`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/10843a87-bf82-4819-a017-4c9f0e797f87`. Confidence: reported (aggregated from official Louisiana legislature records).