republic-os/legislation/us/states/la/2021/hb-445.md

---
type: "Bill"
title: "TAX CREDITS: Changes the sound recording investor tax credit earned by a qualified music company into a refundable tax credit (EN DECREASE GF RV See Note)"
description: "TAX CREDITS: Changes the sound recording investor tax credit earned by a qualified music company into a refundable tax credit (EN DECREASE GF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2021"
identifier: "HB 445"
citation: "Louisiana HB 445 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Ryan Bourriaque"]
version_count: 8
action_count: 33
vote_count: 5
first_action: "2021-04-02"
last_action: "2021-06-16"
source: "openstates"
source_identifier: "ocd-bill/4c760c72-3851-4bef-81b2-c9270c815915"
source_url: "http://www.legis.la.gov/Legis/BillInfo.aspx?i=240399"
source_hash: "8ca66848e41d1851973e4c66e3d46f796becf2b9528d9f00bb3efc2908ef84e5"
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 445 (2021) — TAX CREDITS: Changes the sound recording investor tax credit earned by a qualified music company into a refundable tax credit (EN DECREASE GF RV See Note)

## Version chain

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

1. **HB445 Original** (filed) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1211455)
2. **Conference Committee Report, #3907, House Adopted, Senate Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1232589)
3. **HB445 Act 401** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1235799)
4. **HB445 Engrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1214977)
5. **House Committee Amendment, #1271, W&M, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1214703)
6. **Senate Committee Amendment, #1804, R&F, Draft** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1222394)
7. **Senate Committee Amendment, #1831, R&F, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1222553)
8. **HB445 Enrolled** (enrolled) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1234631)

## Votes

- FINAL PASSAGE (#432) — **36–1** (pass) · upper
- REJECT SENATE AMENDMENTS (#876) — **93–0** (pass) · lower
- FINAL PASSAGE (#47) — **85–13** (pass) · lower
- ADOPT (#1135) — **36–0** (pass) · upper
- ADOPT CONFERENCE REPORT (#1248) — **86–7** (pass) · lower

## Sponsors

- Ryan Bourriaque — primary (person)
- Malinda White — cosponsor (person)

## Timeline

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

- **2021-06-16** Effective date: 06/16/2021.
- **2021-06-16** Signed by the Governor. Becomes Act No. 401. `executive-signature`
- **2021-06-11** Sent to the Governor for executive approval. `executive-receipt`
- **2021-06-10** Signed by the President of the Senate on 6/11/2021.
- **2021-06-10** Enrolled and signed by the Speaker of the House.
- **2021-06-10** Notice of Senate adoption of Conference Committee Report.
- **2021-06-10** Conference Committee Report read; adopted by a vote of 36 yeas and 0 nays.
- **2021-06-10** Notice House adopted the Conference Committee Report.
- **2021-06-10** Conference Committee Report read, roll called, yeas 86, nays 7. The Conference Committee Report was adopted.
- **2021-06-10** Rules suspended.
- **2021-06-10** Conference Committee report received.
- **2021-06-03** Notice of Senate conferees appointed.
- **2021-06-02** Notice House Conference Committee members appointed.
- **2021-06-02** Senate conference committee members appointed: McMath, Allain, and Smith.
- **2021-06-02** House conferees appointed: Bourriaque, Bishop, and Magee.
- **2021-06-01** Notice House rejected the Senate amendments.
- **2021-06-01** Read by title, roll called, yeas 93, nays 0, Senate amendments rejected, conference committee appointment pending.
- **2021-05-27** Scheduled for concurrence on 06/01/2021.
- **2021-05-20** Received from the Senate with amendments.
- **2021-05-20** The amended bill was read by title, passed by a vote of 36 yeas and 1 nays, and ordered returned to the House. Motion to reconsider tabled. `passage`
- **2021-05-12** Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.
- **2021-05-11** Committee amendments read and adopted. Read by title and referred to the Legislative Bureau.
- **2021-05-10** Reported with amendments.
- **2021-04-27** Read second time by title and referred to the Committee on Revenue and Fiscal Affairs. `referral-committee`
- **2021-04-26** Received in the Senate. Read first time by title and placed on the Calendar for a second reading.
- **2021-04-21** Read third time by title, roll called on final passage, yeas 85, nays 13. Finally passed, title adopted, ordered to the Senate. `passage`
- **2021-04-20** Scheduled for floor debate on 04/21/2021.
- **2021-04-20** Read by title, amended, ordered engrossed, passed to 3rd reading.
- **2021-04-19** Reported with amendments (13-0).
- **2021-04-12** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2021-04-02** First appeared in the Interim Calendar on 4/2/2021.
- **2021-04-02** Under the rules, provisionally referred to the Committee on Ways and Means. `referral-committee`
- **2021-04-02** Prefiled. `filing`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/4c760c72-3851-4bef-81b2-c9270c815915`. Confidence: reported (aggregated from official Louisiana legislature records).