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.
Effective June 30, 2024.
(Adds R.S. 49:191(2)(b); Repeals R.S. 49:191(12)(e))