Louisiana 2021 Regular Session

Louisiana House Bill HB6

Introduced
1/25/21  
Introduced
1/25/21  
Refer
1/25/21  
Refer
1/25/21  
Refer
4/12/21  

Caption

Provides for the effectiveness of the annual state sales tax holiday for hurricane-preparedness items or supplies (OR -$100,000 GF RV See Note)

Impact

The proposed law is significant as it aligns with Louisiana's history of preparing for severe weather events, particularly hurricanes. By reinstating the sales tax holiday for hurricane-preparedness items, the state potentially empowers citizens to better equip themselves during hurricane season. This move is also likely to stimulate local economies by driving consumer spending during the holiday period, allowing Texans to purchase essential items like generators, bottled water, and non-perishable food items at a reduced cost.

Summary

House Bill 6 aims to provide a sales tax holiday exemption for purchases of hurricane-preparedness items or supplies. This bill amends existing Louisiana law by ensuring that certain items meet exemption criteria from state sales and use taxes during designated times, specifically focusing on the last weekend of May each year. The bill addresses the previously scheduled expiration of exemptions, extending the holiday for consumers to stock up on necessary hurricane supplies without the burden of sales tax.

Sentiment

The sentiment surrounding HB 6 appears to be positive, with widespread support from legislators and community members who see the value in preparing for hurricanes. Supporters argue that removing the sales tax from essential supplies can alleviate financial burdens on families during emergency preparedness. However, some concerns have emerged regarding the sustainability of tax exemptions over time and their impact on the state's budget, particularly as the fiscal implications of extending tax holidays could lead to reductions in revenue for state services.

Contention

Notably, the bill also repeals a previous law regarding sales tax on hurricane preparedness items, which could signal a shift in long-term policy regarding tax exemptions in Louisiana. While the bill is largely well-received, some legislators may argue about the potential loss of tax revenue and how it might affect funding for other state priorities. This could lead to discussions or debates on fiscal responsibility versus immediate public safety needs.

Companion Bills

No companion bills found.

Previously Filed As

LA HB5

Provides for the effectiveness of the Annual Louisiana Sales Tax Holidays (OR -$4,200,000 GF RV See Note)

LA SB234

Provides for effectiveness of the sales tax holidays. (gov sig) (EG -$4,900,000 GF RV See Note)

LA HB88

Provides for the effectiveness of certain sales and use tax holidays (OR -$4,300,000 GF RV See Note)

LA HB60

Provides for the effectiveness of certain sales and use tax holidays (RE1 -$4,900,000 GF RV See Note)

LA HB9

Provides for the Annual Louisiana Second Amendment Weekend Holiday (OR -$350,000 GF RV See Note)

LA SB133

Consolidates all sales tax holidays into one annual three-day holiday. (gov sig) (OR -$6,400,000 GF RV See Note)

LA HB26

Establishes a sales tax holiday to provide relief for recovery as a result of Hurricane Laura and the COVID-19 pandemic (Item #26) (EN -$4,500,000 GF RV See Note)

LA HB58

Provides for the effectiveness of certain sales and use tax holidays (OR -$4,800,000 GF RV See Note)

LA HB450

Provides with respect to sales and use tax exemption holidays (OR -$6,400,000 GF RV See Note)

LA HB24

Expands the Annual Louisiana Second Amendment Weekend Holiday exemption and repeals other state sales tax holidays (Item #7) (EG +$400,000 GF RV See Note)

Similar Bills

TX SB285

Relating to information, outreach, and other actions regarding hurricane preparedness and mitigation.

TX HB3418

Relating to information and outreach regarding hurricane preparedness and mitigation.

LA SB5

Exempts diapers and feminine hygiene products from sales and use tax. (1/1/21) (RRF -$14,500,000 GF RV See Note)

LA HCR58

Urges and requests the administration of the New Orleans Aviation Board to appear before the Jefferson Parish and Kenner City Council annually to provide updates on hurricane preparedness and other matters of mutual concern regarding infrastructure prior to the start of hurricane season

HI HB2637

Relating To Disaster Preparedness.

HI SB2972

Relating To Disaster Preparedness.

NY K00630

Memorializing Governor Kathy Hochul to declare June 2025, as North American Hurricane Awareness Month in the State of New York, at the start of the Atlantic hurricane season

HI HB358

Relating To Disaster Preparedness.