Louisiana 2024 Regular Session

Louisiana House Bill HB403

Introduced
2/29/24  
Introduced
2/29/24  
Refer
2/29/24  
Refer
2/29/24  
Refer
3/11/24  
Refer
3/11/24  
Report Pass
3/18/24  
Report Pass
3/18/24  
Engrossed
3/20/24  
Engrossed
3/20/24  
Refer
3/25/24  
Refer
3/25/24  
Report Pass
4/22/24  
Report Pass
4/22/24  
Enrolled
5/8/24  
Enrolled
5/8/24  
Chaptered
5/15/24  
Chaptered
5/15/24  
Passed
5/15/24  

Caption

Adds drugs prescribed for certain ocular conditions to the listing of prescription drugs exempt from local sales and use taxes (EN DECREASE LF RV See Note)

Impact

If enacted, HB 403 will modify existing statutes regarding sales tax exemptions, particularly in the healthcare and pharmaceutical sectors. By exempting additional prescription drugs from local sales and use taxes, it aims to enhance accessibility and affordability for patients in need of treatments for certain eye conditions. This action aligns with broader efforts to improve healthcare affordability while recognizing the medical necessity of such treatments.

Summary

House Bill 403 focuses on the local sales and use tax exemptions for specific prescription drugs used in medical clinics. The bill proposes the addition of drugs that are prescribed for the treatment of cataracts and ocular inflammation or pain following ophthalmic surgery to the list of those exempt from local sales and use taxes. This legislation intends to decrease the financial burden on patients undergoing treatment for these ocular conditions by reducing the costs associated with these necessary medications.

Sentiment

The sentiment surrounding HB 403 appears to be largely positive, particularly among healthcare practitioners and patient advocacy groups. Supporters argue that the bill addresses critical health concerns and promotes better access to necessary medical treatments without the added financial strain of sales taxes. Nevertheless, there might be underlying discussions about the implications of tax exemptions on local revenues, which could introduce complexities in state funding that critics may highlight.

Contention

While there seems to be general support for the bill, notable points of contention may arise during discussions regarding its impact on local government revenues. Some legislators and local officials might voice concerns that expanding tax exemptions could reduce funds available for local services. Balancing the benefits of healthcare access against potential revenue loss will likely be a point of debate as the bill progresses through the legislative process.

Companion Bills

No companion bills found.

Previously Filed As

LA HB629

Exempts from local sales and use taxes certain prescription drugs administered by topical system in medical clinics (EN DECREASE LF RV See Note)

LA HB249

Exempts prescription drugs and insulin from local sales and use taxes (EG DECREASE LF RV See Note)

LA HB107

Provides for a local sales and use tax exemption for the procurement or administration of certain prescription drugs (OR DECREASE LF RV See Note)

LA HB204

Provides relative to the state sales and use tax exemptions for food for home consumption, residential utilities, and prescription drugs (OR NO IMPACT GF RV See Note)

LA HB161

Changes local sales and use tax exemptions for commercial fishermen and certain seafood processing facilities from optional to mandatory (EN DECREASE LF RV See Note)

LA HB119

Exempts from state and local sales and use tax certain agricultural fencing materials and trailers acquired by commercial farmers (OR DECREASE GF RV See Note)

LA SB228

Exempts from state and local sales and use taxes certain tangible personal property and services related to photography and videography services. (gov sig) (RE DECREASE GF RV See Note)

LA HB203

(Constitutional Amendment) Provides relative to state sales and use tax exemptions for food for home consumption, residential utilities, and prescription drugs (OR +$187,000,000 GF RV See Note)

LA HB641

Provides for the termination of certain tax exemptions, exclusions, credits, deductions, and other tax incentives (EG INCREASE GF RV See Note)

LA HB330

Creates a state and local sales tax exemption for purchases of agricultural fencing materials by commercial farmers (EN DECREASE GF RV See Note)

Similar Bills

No similar bills found.