The civic record
Read. Follow. Verify.Louisiana House Bill 614 creates a state sales tax rebate for utilities providing emergency lodging and meals
Last action · April 13, 2026: Read by title, returned to the calendar.Sponsor: Steven Jackson
Track this bill to get notified when it advances a stage. One tap to stop, anytime.
What This Bill Proposed
House Bill 614 authorizes a state sales tax rebate for qualifying utilities on lodging and meal purchases for personnel performing disaster or emergency-related work. The bill caps total annual rebates at $55,000 and establishes a termination date of January 1, 2032.
Qualifying utility companies can recover state sales taxes paid on lodging and meals during emergencies, subject to an annual statewide cap of $55,000 and federal per diem limits.
- House Bill 614 was introduced during the 2026 Regular Session in Louisiana and passed the House before moving forward. context
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
Qualifying businesses
Qualifying utilities can apply for and receive state sales tax rebates on lodging and meal purchases made for emergency workers during declared disasters.
Department of Revenue
The department is tasked with determining applicant eligibility, prescribing application forms, promulgating rules, and recapturing improperly disbursed rebate amounts.
Key Facts
- The measure is known as the "No Tax on Recovery Act."
- A qualifying business is defined as any utility that deploys personnel to perform disaster or emergency-related work in the state during a disaster rebate eligibility period.
- The disaster rebate eligibility period is the 10-day period beginning on the first day of a declared state disaster or emergency.
- Rebates cover the actual amount of state sales tax paid on lodging services and prepared meals used or furnished during the eligibility period.
Show all 9 facts
- Purchases must fall within the applicable per diem rate limit for federal employee travel expenses established by the General Services Administration.
- Qualifying businesses must apply to the secretary of the Department of Revenue with proof of actual state sales tax amounts paid.
- The total amount of rebates granted under this provision shall not exceed $55,000 per calendar year.
- Rebates are awarded on a first-come, first-served basis, with excess requests treated as applied for in the subsequent year or handled pro rata for same-day requests.
- No rebate shall be paid on or after January 1, 2032.
Frequently Asked Questions
Who is eligible to receive the sales tax rebate?
Are there spending limits on the eligible lodging and meals?
What else do you want to know?
News Coverage
Follow the record
Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · passed the House.
Procedural history
8 actions- Apr 13, 2026HouseIntroducedRead by title, returned to the calendar.
- Apr 9, 2026HouseScheduled for floor debate on 04/13/2026.
- Apr 8, 2026HouseFloorRead by title, amended, ordered engrossed, passed to 3rd reading.
- Apr 7, 2026HouseReported with amendments (9-7).
- Mar 9, 2026HouseIntroducedRead by title, under the rules, referred to the Committee on Ways and Means.
- Feb 27, 2026HouseFirst appeared in the Interim Calendar on 2/27/2026.
Show 2 earlier actions
- Feb 26, 2026HousePrefiled.
- Feb 26, 2026HouseCommitteeUnder the rules, provisionally referred to the Committee on Ways and Means.
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Capped Annual Outlays
The legislation strictly limits the financial exposure of the state by capping total annual rebates at $55,000.
Connected Entities
Sources
www.legis.la.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 35)
- Controversy10Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz20Current news / social attention level
Publisher tools