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 415 Original 2025 Regular Session Echols
Abstract: Provides for increasing the deduction on promotional play wagers.
Present law provides that gaming operators may have up to $5,000,000 in promotional play wagers
untaxed.
Proposed law provides that a gaming operator shall be entitled to a promotional play credit equal to
the total dollar amount of the qualifying capital outlay.
Proposed law provides a maximum credit of 10% of the qualifying capital outlay or 20% of the
gaming operator's gross gaming revenue, which is greater.
Proposed law uses the same definition for "capital outlay" as appears in present law.
Proposed law directs La. Economic Development to create and submit a strategic economic
development plan and make recommendations as to gaming taxes and gaming tax incentives.
(Amends R.S. 27:44(15) and 205(16); Adds R.S. 27:270(B) and R.S. 36:101.1)