HLS 24RS-1029 REENGROSSED
2024 Regular Session
HOUSE CONCURRENT RESOL UTION NO. 19
BY REPRESENTATIVE ECHOLS
TAX/GAMING: Requests a study of the land-based casino industry
1 A CONCURRENT RESOL UTION
2To urge and request the House Committee on Administration of Criminal Justice, or a
3 subcommittee thereof, to study the brick-and-mortar casino operations in Louisiana
4 and to report its findings prior to the convening of the 2025 Regular Session of the
5 Legislature of Louisiana.
6 WHEREAS, in 1991, statutes were enacted to legalize and regulate gaming in the
7state of Louisiana; and
8 WHEREAS, gaming revenue has long been a substantial part of Louisiana's
9economy, generating seven hundred sixty-four million nine hundred fifty-one thousand two
10hundred seventy-nine dollars in revenue for the state in Fiscal Year 2022-2023 alone; and
11 WHEREAS, Part I of Chapter 10 of Title 27 of the Louisiana Revised Statutes of
121950 created the "Louisiana Sports Wagering Act" and allows certain casinos to provide for
13in-person sports wagering at a retail sports book within a sports wagering lounge; and
14 WHEREAS, R.S. 27:270 provides for the allocation of gaming revenue derived from
15casino gaming operations towards enumerated educational funds.
16 THEREFORE, BE IT RESOLVED that the Legislature of Louisiana does hereby
17urge and request the House Committee on Administration of Criminal Justice, or a
18subcommittee thereof, to study the brick-and-mortar casino operations in Louisiana and
19receive information from the casino industry, Louisiana Gaming Control Board, operators
20of brick-and-mortar casinos in Louisiana, and any other relevant stakeholders regarding all
21of the following:
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1 (1) The taxation challenges that negatively impact the Louisiana gaming market's
2ability to remain competitive among neighboring states and dissuade new investment and
3reinvestment in existing properties.
4 (2) The factors that impact the casino operators' decisions regarding reinvestment
5to brick-and-mortar facilities in Louisiana and what would incentivize investments similar
6to what has been pursued in other large gaming markets in the range of one hundred million
7dollars.
8 (3) The substantive reinvestment projects undertaken by each casino operator into
9their brick-and-mortar facilities over the last ten years and each operator's current and future
10projects, to assess possible taxation remedies that will equitably aid brick-and-mortar
11operators and bring the highest possible benefit to the state.
12 (4) The business relationships between brick-and-mortar operators and out-of-state
13companies without a physical presence in Louisiana from the following perspectives:
14 (a) The priorities and requirements of the brick-and-mortar operators.
15 (b) The considerations of out-of-state entities when deciding whether or not to
16operate in Louisiana.
17 (5) The feasability of methods to encourage capital investment in brick-and-mortar
18casinos by examining innovations in technology, emerging forms of gaming, and how other
19successes were achieved in other large gaming markets.
20 BE IT FURTHER RESOLVED that the House Committee on Administration of
21Criminal Justice, or a subcommittee thereof, shall report its findings to the Louisiana
22Legislature prior to the convening of the 2025 Regular Session of the Legislature of
23Louisiana.
24 BE IT FURTHER RESOLVED that one print copy and one electronic copy of any
25report produced pursuant to this Resolution shall be submitted to the David R. Poynter
26Legislative Research Library as required by R.S. 24:772.
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HCR NO. 19
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)]
HCR 19 Reengrossed 2024 Regular Session Echols
Requests the House Committee on Administration of Criminal Justice, or a subcommittee
thereof, to conduct a joint study of the brick-and-mortar casino operations in La. and to
report its findings prior to the convening of the 2025 R.S.
Summary of Amendments Adopted by House
The House Floor Amendments to the engrossed bill:
1. Change references from the land-based casino industry to brick-and-mortar
casino operations.
2. Change language relative to the history of casinos in La., statutory references,
and revenue generated by Harrah's New Orleans Casino in 2023.
3. Change the scope of the study regarding reinvestment projects, taxation
remedies, and business relationships between brick-and-mortar operators and
out-of-state companies without a physical presence in La., and include in the
study incentives to encourage capital investment in brick-and-mortar casinos
through an examination of other large gaming markets.
4. Remove the Senate Committee on Judiciary B from the proposed study.
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