---
type: "Bill"
title: "TAX/TAXATION: Authorizes an income tax credit for donations to certain public schools. (1/1/26) (EN -$1,000,000 GF RV See Note)"
description: "TAX/TAXATION: Authorizes an income tax credit for donations to certain public schools. (1/1/26) (EN -$1,000,000 GF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2025"
identifier: "SB 123"
citation: "Louisiana SB 123 (2025)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Katrina Jackson-Andrews"]
version_count: 7
action_count: 24
vote_count: 3
first_action: "2025-04-03"
last_action: "2025-06-20"
source: "openstates"
source_identifier: "ocd-bill/f4b04a7e-4718-428e-a1cf-66ae6c886a96"
source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=248400"
source_hash: "8a7bcb174c16aa57238206ca88b2f91d6457374f13c4490954701218721849a8"
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 123 (2025) — TAX/TAXATION: Authorizes an income tax credit for donations to certain public schools. (1/1/26) (EN -$1,000,000 GF RV See Note)

## Version chain

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

1. **SB123 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1403237)
2. **House Committee Amendment, #4169, APP, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1422499)
3. **House Committee Amendment, #4170, APP, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1422500)
4. **House Committee Amendment, #4184, APP, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1422759)
5. **SB123 Act 423** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1426017)
6. **SB123 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1408895)
7. **SB123 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1424201)

## Votes

- FINAL PASSAGE (#973) — **79–16** (pass) · lower
- FINAL PASSAGE (#231) — **38–0** (pass) · upper
- CONCUR (#889) — **38–0** (pass) · upper

## Sponsors

- Katrina Jackson-Andrews — primary (person)
- Adrian Fisher — cosponsor (person)
- Alonzo Knox — cosponsor (person)
- Barbara Reich Freiberg — cosponsor (person)
- Jeffery "Jeff" Wiley — cosponsor (person)
- Pat Moore — cosponsor (person)
- Rodney Lyons — cosponsor (person)
- Sylvia Taylor — cosponsor (person)
- Tehmi Chassion — cosponsor (person)
- Wilford Carter , Sr. — cosponsor (person)

## Timeline

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

- **2025-06-20** Effective date 1/1/2026.
- **2025-06-20** Signed by the Governor. Becomes Act No. 423. `became-law, executive-signature`
- **2025-06-11** Sent to the Governor by the Secretary of the Senate. `executive-receipt`
- **2025-06-11** Signed by the Speaker of the House.
- **2025-06-11** Enrolled. Signed by the President of the Senate. `enrolled`
- **2025-06-10** Amendments proposed by the House read and concurred in by a vote of 38 yeas and 0 nays.
- **2025-06-09** Received from the House with amendments. `receipt`
- **2025-06-09** Read third time by title, roll called on final passage, yeas 79, nays 16. Finally passed, ordered to the Senate. `passage`
- **2025-06-08** Scheduled for floor debate on 06/09/2025.
- **2025-06-08** Read by title, amended, passed to 3rd reading. `reading-3`
- **2025-06-08** Reported without Legislative Bureau amendments.
- **2025-06-08** Rules suspended.
- **2025-06-08** Reported with amendments (14-0). Referred to the Legislative Bureau. `committee-passage-favorable`
- **2025-06-03** Read by title, recommitted to the Committee on Appropriations.
- **2025-06-02** Reported favorably (16-0). To be recommitted to the Committee on Appropriations. `committee-passage-favorable`
- **2025-05-14** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2025-05-13** Received in the House from the Senate, read by title, lies over under the rules.
- **2025-05-13** Read by title, passed by a vote of 38 yeas and 0 nays, and sent to the House. Motion to reconsider tabled. `passage`
- **2025-05-08** Read by title and passed to third reading and final passage. `reading-3`
- **2025-05-08** Rules suspended. Recalled from Committee.
- **2025-04-29** Read by title. Ordered engrossed and recommitted to the Committee on Finance.
- **2025-04-28** 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/f4b04a7e-4718-428e-a1cf-66ae6c886a96`. Confidence: reported (aggregated from official Louisiana legislature records).