Louisiana Senate Bill SB83

Louisiana 2025 Regular Session

• Introduced: 4/2/25
• Refer: 4/2/25
• Refer: 4/14/25

Caption

Provides for a state and local sales and use tax exemption for Miles Perret Cancer Services. (7/1/25) (OR DECREASE GF RV See Note)

Impact

If enacted, SB 83 will significantly affect sales and use tax regulations applicable to Miles Perret Cancer Services, which is focused on aiding cancer patients with necessary supplies and support. The exemption is slated to come into effect on July 1, 2025, thereby alleviating the financial burden on the organization and enhancing its capacity to deliver services and supplies to those affected by cancer. This legislative move aligns with broader efforts to support health-related organizations that provide critical care resources.

Summary

Senate Bill 83, introduced by Senator Boudreaux, aims to provide a state and local sales and use tax exemption for items sold to Miles Perret Cancer Services. This includes tangible personal property such as medical supplies, supportive care supplies, nutritional supplements, personal care items, mobility aids, and hygiene supplies, intended to support cancer patients.

Sentiment

The sentiment surrounding SB 83 appears to be positive, particularly among supporters of cancer services and health care advocates who view tax exemptions as beneficial for enhancing the mission of non-profit organizations. By easing fiscal constraints on organizations like Miles Perret Cancer Services, proponents argue that there will be a more direct impact in supporting patients and their families. However, there may be some opposition from those concerned about the implications of lost tax revenue.

Contention

While the bill is largely seen as a supportive measure for cancer patients, a potential point of contention might arise regarding the broader implications of tax exemptions for specific organizations. Critics might challenge whether such exemptions can set precedents that could lead to partiality in tax law or whether they could create disparities among different health service providers. The bill does not present significant opposition based on the available discussions, but it highlights the need for careful consideration of equity in tax policy.