Anticipation is on the rise as Louisiana’s 2025 Regular Legislative Session is set to convene at noon on Monday, April 14, 2025. The session will adjourn no later than 6:00 p.m. on Thursday, June 12, 2025. Since it is an odd-numbered year, this session is a fiscal session that will focus on budgetary and financial matters; however, legislators may file up to five non-fiscal bills.
The deadline for legislators to prefile bills is 5 p.m., Friday, April 4, 2025. As of today, March 10, 2025, only two (2) of the fifty-two (52) prefiled bills are related to tax. Representative Melerine filed HB 13 to authorize the Caddo Parish School Board to levy an additional sales and use tax. Representative Glorioso filed HB 48 to authorize the city of Slidell to levy a hotel occupancy tax. As the deadline to prefile bills approaches, we expect to see many more tax related bills filed.
The Louisiana Department of Revenue has highlighted a few items we may see in the 2025 Regular Session. One of the items will likely be legislation to clean up language in bills passed during the 2024 Third Extraordinary Session. For a full recap on the bills passed during the 2024 Third Extraordinary Session, visit our article Louisiana’s Tax Reform Special Session Adjourns – Find Out What Passed. According to the Department, we may also see bills related to the following:
- Personal and Corporate Income Tax:
- S Corporate Tax Treatment
- Clean Up Outdated Statutes
- Remove Underutilized Credits
- Sales and Use Tax
- Alignment of State and Local Tax Bases
- Reintroduction of Taxable Services
- Administration
- Ad Valorem Tax
- Inventory Tax Opt-out
- Millage Roll-up Process on Reassessment
- Fair Market Value/Assessment Ratios
- Truth in Property Taxation
- PILOTS/Property Tax Exemptions
- Other Tax Types:
- Severance:
- Rate Changes
- Valuation Methods
- Carbon Capture
- Injection Tax with Local Split
- Hemp
- Excise Tax Changes
- Severance:
In addition to the upcoming fiscal session, Louisiana voters will vote on four (4) proposed amendments to the Louisiana Constitution on March 29, 2025. Amendment No. 2 proposes to amend Article VII of the Constitution to revise and reorganize the extensive revenue and taxation provisions in the Constitution. For the full amendment, see Act 1 (HB 7) of the 2024 Third Extraordinary Session.
For assistance with Louisiana’s 2025 Regular Legislative Session, the 2025 Proposed Constitutional Amendments, or for Advantous’ tax policy and legislative affairs services, please email blaike-lee.ordes@advantous.com and jason.decuir@advantous.com.
Advantous Consulting, L.L.C. is a leading multistate state and local tax consulting firm based in Louisiana, with offices in Texas, delivering customizable, end-to-end state and local tax solutions ranging from turnkey compliance services to high-level planning and advisory consulting. Advantous’ key services include sales, use, and excise tax; business incentives; property tax; corporate income and franchise tax; severance tax; appeals and disputes; and governmental relations. With a comprehensive team of tax professionals including MBAs, CPAs, JDs, LLMs, Auditors, and “Big 4” leadership who manage projects across the nation, Advantous leverages cross-industry knowledge, experience, resources, and technical expertise to minimize your tax exposure and maximize your return on investment. For more information, please email info@advantous.com.