republic-os/legislation/us/states/la/2025/hb-500.md

---
type: "Bill"
title: "TAX/SALES & USE: Authorizes the mediation of certain tax disputes, the issuance of policy advice, and requests for private letter rulings under certain circumstances (EN NO IMPACT GF EX See Note)"
description: "TAX/SALES & USE: Authorizes the mediation of certain tax disputes, the issuance of policy advice, and requests for private letter rulings under certain circumstances (EN NO IMPACT GF EX See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2025"
identifier: "HB 500"
citation: "Louisiana HB 500 (2025)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Beau Beaullieu"]
version_count: 12
action_count: 22
vote_count: 3
first_action: "2025-04-04"
last_action: "2025-06-11"
source: "openstates"
source_identifier: "ocd-bill/3d324756-6ec3-46a9-ab44-d9cdf518b4fa"
source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=248532"
source_hash: "998a76e58984c7aa1de63940a7148dcd0e16fad1d88ec4260005628b41a026b6"
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 500 (2025) — TAX/SALES & USE: Authorizes the mediation of certain tax disputes, the issuance of policy advice, and requests for private letter rulings under certain circumstances (EN NO IMPACT GF EX See Note)

## Version chain

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

1. **HB500 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1404063)
2. **HB500 Act 285** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1425599)
3. **HB500 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1411557)
4. **HB500 Re-Reengrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1416157)
5. **HB500 Reengrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1414323)
6. **House Committee Amendment, #2588, APP, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1413337)
7. **House Committee Amendment, #2779, APP, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1414289)
8. **House Floor Amendment, #2941, Beaullieu, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1415035)
9. **Senate Committee Amendment, #2506, R&F, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1419827)
10. **Senate Committee Amendment, #2530, R&F, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1419856)
11. **Senate Floor Bureau Note, #2650, Reese, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1420646)
12. **HB500 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1422172)

## Votes

- FINAL PASSAGE (#651) — **37–0** (pass) · upper
- FINAL PASSAGE (#453) — **100–0** (pass) · lower
- CONCUR IN SENATE AMENDMENTS (#882) — **94–0** (pass) · lower

## Sponsors

- Beau Beaullieu — primary (person)

## Timeline

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

- **2025-06-11** Effective date: 06/11/2025.
- **2025-06-11** Signed by the Governor. Becomes Act No. 285. `became-law, executive-signature`
- **2025-06-09** Sent to the Governor for executive approval. `executive-receipt`
- **2025-06-08** Signed by the President of the Senate.
- **2025-06-08** Enrolled and signed by the Speaker of the House. `enrolled`
- **2025-06-04** Read by title, roll called, yeas 94, nays 0, Senate amendments concurred in.
- **2025-06-03** Scheduled for concurrence on 06/04/2025.
- **2025-06-03** Received from the Senate with amendments. `receipt`
- **2025-06-03** Rules suspended. Senate floor amendments read and adopted. Read by title, passed by a vote of 37 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled. `passage`
- **2025-06-02** Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage. `reading-3`
- **2025-06-01** Reported with amendments. Rules suspended. Committee amendments read and adopted. Read by title and referred to the Legislative Bureau. `committee-passage-favorable`
- **2025-05-21** Read second time by title and referred to the Committee on Revenue and Fiscal Affairs. `reading-2, referral-committee`
- **2025-05-20** Received in the Senate. Read first time by title and placed on the Calendar for a second reading. `reading-1`
- **2025-05-19** Read third time by title, amended, roll called on final passage, yeas 100, nays 0. Finally passed, title adopted, ordered to the Senate. `passage`
- **2025-05-15** Scheduled for floor debate on 05/19/2025.
- **2025-05-14** Read by title, amended, ordered reengrossed, passed to 3rd reading. `reading-3`
- **2025-05-13** Reported with amendments (14-0). `committee-passage-favorable`
- **2025-05-07** Read by title, ordered engrossed, recommitted to the Committee on Appropriations.
- **2025-05-06** Reported favorably (12-0). `committee-passage-favorable`
- **2025-04-14** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2025-04-04** Under the rules, provisionally referred to the Committee on Ways and Means. `referral-committee`
- **2025-04-04** Prefiled. `filing`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/3d324756-6ec3-46a9-ab44-d9cdf518b4fa`. Confidence: reported (aggregated from official Louisiana legislature records).