HLS 24RS-477 REENGROSSED
2024 Regular Session
HOUSE BILL NO. 405
BY REPRESENTATIVE EMERSON
SUNSET LAW: Re-creates the Department of Revenue
1 AN ACT
2To enact R.S. 49:191(2)(b) and to repeal R.S. 49:191(12)(e), relative to the Department of
3 Revenue, including provisions to provide for the re-creation of the Department of
4 Revenue and the statutory entities made a part of the department by law; to provide
5 for the effective termination date for all statutory authority for the existence of such
6 statutory entities; and to provide for related matters.
7Be it enacted by the Legislature of Louisiana:
8 Section 1. Pursuant to R.S. 49:193, the Department of Revenue and the statutory
9entities made a part of the department by law shall be re-created effective June 30, 2024, and
10all statutory authority therefor is continued in accordance with the provisions of Part XII of
11Chapter 1 of Title 49 of the Louisiana Revised Statutes of 1950.
12 Section 2. All statutory authority for the existence of the Department of Revenue and
13the statutory entities made a part of the department as re-created by Section 1 of this Act
14shall cease as of July 1, 2029, pursuant to R.S. 49:191. However, the Department of
15Revenue may be re-created prior to such date in accordance with the provisions of Part XII
16of Chapter 1 of Title 49 of the Louisiana Revised Statutes of 1950.
17 Section 3. The provisions of R.S. 49:193 are hereby superseded to the extent that
18those provisions are in conflict with the provisions of this Act.
19 Section 4. R.S. 49:191(2)(b) is hereby enacted to read as follows:
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 24RS-477 REENGROSSED
HB NO. 405
1 ยง191. Termination of legislative authority for existence of statutory entities;
2 phase-out period for statutory entities; table of dates
3 Notwithstanding any termination dates set by any previous Act of the
4 legislature, the statutory entities set forth in this Section shall begin to terminate their
5 operations on July first of each of the following years, and all legislative authority
6 for the existence of any statutory entity, as defined in R.S. 49:190, shall cease as of
7 July first of the following year, which shall be the termination date:
8 * * *
9 (2) July 1, 2028:
10 * * *
11 (b) The Department of Revenue and all statutory entities made a part of the
12 department by law.
13 * * *
14 Section 5. R.S. 49:191(12)(e) is hereby repealed in its entirety.
15 Section 6. This Act shall become effective on June 30, 2024; if vetoed by the
16governor and subsequently approved by the legislature, this Act shall become effective on
17June 30, 2024, or on the day following such approval by the legislature, whichever is later.
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 405 Reengrossed 2024 Regular Session Emerson
Abstract: Re-creates the Department of Revenue.
Present law known commonly as the sunset law provides that the Dept. of Revenue and all
the statutory entities made a part of that department by law shall begin to terminate their
operations on July 1, 2024, and that all legislative authority for such entities shall cease as
of July 1, 2025, unless the legislature enacts a bill authorizing the re-creation of the
department and its statutory entities prior thereto.
Proposed law provides for the general re-creation of the Dept. of Revenue and its statutory
entities, effective June 30, 2024, in accordance with the sunset law. Proposed law
supersedes the provisions of the sunset law which set out the procedure for review and
re-creation and which require a separate bill to re-create each statutory entity with the
department along with additional provisions. Proposed law makes July 1, 2029, the new
termination date and provides that termination will begin July 1, 2028, unless the department
is re-created again.
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HB NO. 405
Effective June 30, 2024.
(Adds R.S. 49:191(2)(b); Repeals R.S. 49:191(12)(e))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.