Louisiana House Bill HB7

Louisiana 2021 Regular Session

• Introduced: 2/9/21
• Refer: 2/9/21
• Refer: 4/12/21
• Report Pass: 5/3/21
• Engrossed: 5/26/21
• Refer: 5/27/21
• Report Pass: 6/2/21
• Enrolled: 6/10/21
• Chaptered: 6/23/21
• Passed: 6/23/21

Caption

Provides for a sales and use tax exemption for feminine hygiene products and diapers (EN -$11,100,000 GF RV See Note)

Impact

If enacted, HB 7 will directly impact Louisiana's tax code by instituting exemptions on feminine hygiene products and diapers, which would lead to a net revenue loss estimated at $11.1 million for the state's general fund. This change will allow consumers to make necessary purchases without incurring additional taxes, potentially improving financial accessibility to these vital products. The implications for state revenue must be balanced against the societal benefits of ensuring that all individuals have access to these products, which are crucial for maintaining health and dignity.

Summary

House Bill 7 was introduced to provide a sales and use tax exemption for certain purchases of feminine hygiene products and diapers intended for personal use in Louisiana. This bill represents an effort to alleviate the financial burden associated with these essential items, particularly for low-income families. By exempting such products from sales tax, the bill aims to promote better access to necessary health and childcare supplies for women and children, which is an important aspect of public health policy.

Sentiment

The sentiment surrounding HB 7 appears largely positive, with many advocates including healthcare organizations and women's rights groups supporting the removal of sales tax for these essential products. They argue that such exemptions are crucial in addressing disparities in access to women's health products, particularly for underserved communities. However, some concerns were raised about the impact on state revenue and whether this could lead to cuts in other public services as a result of decreased tax income.

Contention

Despite the broad support, there are notable points of contention surrounding HB 7. Opponents may argue that while the bill addresses an important need, the financial implications due to forgone tax revenue could negatively impact funding for crucial state services. Additionally, there are discussions about whether exempting these products could pave the way for further exemptions on other goods, possibly leading to a broader tax base erosion. Balancing this necessity with fiscal responsibility remains a key debate point among legislators.