HB 5853

Elections: other; voting and elections database and institute act; create

Children: guardians; eligibility for guardianship assistance payments; modify

Retirement: judges; naming a special needs trust as beneficiary; allow

Health: children; referral of certain children to the early on program; require

Crimes: penalties; penalties for discharging a firearm at a motor vehicle; increase fines if a minor is in the vehicle

Insurance: other; special purpose financial captive plan of operation; modify

Transportation: motor fuel tax; gas tax holiday; provide for

Individual income tax: other; first-time home buyer savings program; extend sunset

Individual income tax: deductions; sunset on deductions for contributions to a first-time home buyer savings account; extend

Individual income tax: credit; credit for the sale of mobile home park or seasonal mobile home to residents or resident's association or cooperative; provide for

Use tax: definitions; definition of marketplace facilitators; expand

Individual income tax: credit; low income housing tax credit; provide for

Revenue and taxation; increase maximum acreage to qualify for assessment and taxation as a bona fide conservation use property

Relating to sales tax on construction materials

An act relating to fiscal year 2027 Opioid Abatement Special Fund appropriations

An Act relating to the taxation of certain natural gas pipeline property; relating to municipal taxation limitations; establishing an alternative volumetric tax on natural gas throughput; relating to the allocation of revenue from the alternative volumetric tax; and providing for an effective date.

TAX/LOCAL: Provides for the levy of hotel occupancy tax by the Shreveport-Bossier Convention and Tourist Bureau. (8/1/26)

AN ACT REQUIRING TRANSPARENCY AND ADDITIONAL OVERSIGHT OF THE DISTRIBUTION OF CERTAIN LEGISLATIVELY DIRECTED FUNDS AND APPROPRIATIONS FOR OTHER EXPENSES.