LOUISIANA STATE LAWS
LAW CONFIRMATION
Law or Bill: SB 386
Official Title: Louisiana Data Privacy Act
Status: Signed into law by Governor Jeff Landry on May 29, 2026
Effective Date: January 1, 2027
Primary Sources: Louisiana Legislature; privacy law analyses following enactment.
LAW SUMMARY
What it does:
• Creates Louisiana's first comprehensive consumer data privacy law.
• Gives residents rights to access, correct, delete, and obtain copies of certain personal data.
• Requires covered businesses to provide privacy notices and comply with consumer requests.
• Establishes statewide standards for the collection and processing of personal information.
Cost to taxpayers or employers: Not specifically stated in the law. Businesses subject to the law may incur compliance costs.
Who it affects: Consumers, online businesses, technology companies, data brokers, retailers, and organizations handling personal information.
Who sponsored or initiated it: Louisiana Legislature; signed by Governor Jeff Landry.
Who opposed it or concerns raised: Some businesses expressed concerns about compliance requirements and implementation costs, while privacy advocates generally supported stronger consumer protections.
✅ PROS
• Gives residents more control over personal information.
• Creates transparency requirements for businesses.
• Establishes statewide privacy standards.
• Aligns Louisiana with other states adopting privacy legislation.
❌ CONS
• Compliance costs for affected businesses.
• Some provisions may require additional regulatory guidance.
• Smaller businesses may face implementation challenges.
WHAT IT DOES
• Creates consumer rights regarding personal data.
• Requires covered organizations to respond to privacy requests.
• Regulates how personal information is collected, used, and shared.
WHY THIS MATTERS TO YOU
• If you live in Louisiana, you gain new rights regarding your personal information.
• If you run a business handling consumer data, new compliance requirements may apply.
• Because data privacy affects nearly every online service, the law impacts both consumers and businesses statewide.
THE BALLOT BEACON TAKEAWAY
Louisiana SB 386 establishes the state's first comprehensive consumer data privacy framework, giving residents greater control over personal information while imposing new responsibilities on businesses that collect and process data.
LAW CONFIRMATION
Law or Bill: SB 246
Official Title: Health Insurance Artificial Intelligence Transparency Act
Status: Enacted during the 2026 Regular Session
Effective Date: August 1, 2026
Primary Sources: Louisiana Senate Bill 246 legislative text and legislative records.
LAW SUMMARY
What it does:
• Establishes requirements for health insurers using artificial intelligence or automated decision systems.
• Requires disclosure when AI is used in certain insurance determinations.
• Requires human review of certain utilization-review decisions.
• Expands appeal protections for policyholders.
Cost to taxpayers or employers: Not specifically identified in legislative records. Health insurers may incur compliance costs.
Who it affects: Health insurers, patients, healthcare providers, policyholders, and insurance regulators.
Who sponsored or initiated it: Senator Jay Luneau and coauthors during the 2026 Regular Session.
Who opposed it or concerns raised: Some insurers expressed concerns about administrative burdens and implementation requirements, while supporters emphasized transparency and patient protections.
✅ PROS
• Increases transparency when AI is used in insurance decisions.
• Ensures human involvement in important determinations.
• Strengthens appeal rights for policyholders.
• Helps consumers understand how decisions are made.
❌ CONS
• Additional compliance requirements for insurers.
• Potential administrative costs.
• Implementation may require new operational procedures.
WHAT IT DOES
• Requires notice when AI contributes to adverse insurance determinations.
• Establishes standards for insurer use of artificial intelligence.
• Preserves human review and appeal opportunities.
WHY THIS MATTERS TO YOU
• If you have health insurance, you may receive more information about how coverage decisions are made.
• If AI influences an insurance determination, disclosure requirements may apply.
• Because insurers increasingly use automated systems, the law affects how healthcare coverage decisions are reviewed.
THE BALLOT BEACON TAKEAWAY
Louisiana SB 246 is one of the state's most significant 2026 healthcare technology laws, requiring transparency and human oversight when health insurers use artificial intelligence in coverage and utilization-review decisions.
LAW CONFIRMATION
Law or Bill: HB 8 (Act 10, 2024 Third Extraordinary Session)
Official Title: Sales and Use Tax on Certain Digital Products and Services
Effective Date: December 4, 2024 (legis.la.gov, )
Primary Sources: Louisiana Legislature – HB 8; Act 10 (2024 Special Session)
LAW SUMMARY
What it does:
• Imposes state sales and use tax on certain digital products and digital services in Louisiana.
• Treats specified digital goods similarly to taxable tangible goods under state tax law.
Cost to taxpayers or employers: NOT SPECIFIED IN PUBLIC RECORDS
Who it affects: Consumers of digital products, online service providers, retailers of digital goods, and businesses operating in Louisiana
Who sponsored or initiated it: Louisiana House of Representatives (introduced in 2024 Third Extraordinary Session; Rep. Ken Brass listed in legislative record)
Who opposed it or concerns raised: Some concerns were raised about increased costs for digital services and potential impact on consumers and online businesses
✅ PROS
• Expands and clarifies tax rules for modern digital goods
• Increases state revenue collection consistency
• Brings digital products under existing sales tax structure
❌ CONS
• May increase costs for digital subscriptions and services
• Could raise compliance burden for digital businesses
• Adds new tax obligations for online transactions
WHAT IT DOES
• Requires Louisiana to apply sales and use tax to defined digital products and services.
• Expands taxable categories to include certain online and electronic goods under state tax law.
WHY THIS MATTERS TO YOU
• If you subscribe to digital services → this means you may pay sales tax on more online products
• If you run an online business → this means you may need to collect and remit additional taxes
• Because the law expands taxable categories → this changes what digital items are taxed in Louisiana
• If you buy apps, streaming, or digital tools → this means your total cost may increase
THE BALLOT BEACON TAKEAWAY:
Louisiana HB 8 expands state sales tax to certain digital products and services, increasing the number of online goods subject to taxation starting in 2024.
LAW CONFIRMATION
Law or Bill: HB 8
Official Title: Provides Relative to Tax Credits for Film Production in Louisiana
Effective Date: July 1, 2024
Primary Sources: Louisiana State Legislature – HB 8
LAW SUMMARY
What it does:
• Expands and modifies Louisiana’s tax credit program for film and television production.
• Sets updated eligibility rules and limits for production companies seeking state tax incentives.
Cost to taxpayers or employers: NOT SPECIFIED IN PUBLIC RECORDS
Who it affects: Film production companies, entertainment industry workers, and Louisiana state tax programs.
Who sponsored or initiated it: Louisiana Legislature
Who opposed it or concerns raised: Some concerns raised about state revenue loss and effectiveness of film tax incentive programs.
✅ PROS
• Encourages film and television production in Louisiana
• Supports local entertainment industry jobs
• Makes state tax credit rules clearer for producers
❌ CONS
• Reduces potential state tax revenue through incentives
• May disproportionately benefit large production companies
• Effectiveness of job creation tied to industry activity
WHAT IT DOES
• Adjusts Louisiana’s film tax credit program rules and eligibility.
• Continues state incentives for qualifying film and TV productions.
WHY THIS MATTERS TO YOU
• If you work in film production → this means more opportunities may be available through state incentives.
• If you are a taxpayer → this means state revenue may be affected by expanded tax credits.
• Because the law provides tax incentives → this changes how film projects are funded in Louisiana.
• If you are a local worker → this may increase production-related job opportunities.
THE BALLOT BEACON TAKEAWAY:
Louisiana HB 8 updates and continues tax incentives for film and television production in the state.
LAW CONFIRMATION
Law or Bill: HB 608
Official Title: Louisiana Ten Commandments in Public Schools Act
Effective Date: January 1, 2026
Primary Sources: Louisiana State Legislature – HB 608
LAW SUMMARY
What it does: Requires public schools to display the Ten Commandments in classrooms.
Sets rules for how the display must appear.
Cost to taxpayers or employers: NOT SPECIFIED IN PUBLIC RECORDS
Who it affects: Public schools, students, and school staff.
Who sponsored or initiated it: NOT SPECIFIED IN PUBLIC RECORDS
Who opposed it or concerns raised: Some groups raised concerns about separation of church and state.
✅ PROS
• Sets a uniform display requirement
• Intended to reflect historical or moral teachings
• Applies across public schools
❌ CONS
• Raises constitutional concerns
• May lead to legal challenges
• Could create disagreement in schools
THE BALLOT BEACON TAKEAWAY:
Louisiana will require Ten Commandments displays in public school classrooms starting in 2026.
LAW CONFIRMATION
Law or Bill: SB 273
Official Title: Insurance Reform Act
Effective Date: January 1, 2026
Primary Sources: Louisiana State Legislature – SB 273
LAW SUMMARY
What it does: Changes rules in the property insurance market.
Aims to stabilize insurance availability and adjust regulations for insurers.
Cost to taxpayers or employers: NOT SPECIFIED IN PUBLIC RECORDS
Who it affects: Homeowners, insurance companies, and policyholders.
Who sponsored or initiated it: NOT SPECIFIED IN PUBLIC RECORDS
Who opposed it or concerns raised: Some concerns raised about effectiveness and impact on premiums.
✅ PROS
• Aims to improve insurance availability
• Adjusts market regulations
• Targets housing-related insurance issues
❌ CONS
• Impact on premiums unclear
• May not fully solve market issues
• Changes may take time to show results
THE BALLOT BEACON TAKEAWAY:
Louisiana is changing insurance rules in 2026 to address property insurance market challenges.
LAW CONFIRMATION
Law or Bill: Act No. 15 (House Bill 431) — Modified Comparative Fault Act
Official Title: An Act Providing Relative to Modified Comparative Fault
Effective Date: January 1, 2026
Primary Sources:
Louisiana Legislature Civil Code amendments: legis.la.gov
LAW SUMMARY
What it does: Changes Louisiana’s civil law to use a modified comparative fault system for personal injury cases, affecting how damages are reduced based on the plaintiff’s share of fault.
Cost to taxpayers or employers: NOT SPECIFIED IN PUBLIC RECORDS
Who it affects: Individuals filing personal injury lawsuits, insurance companies, and legal professionals.
Who sponsored or initiated it: Louisiana House of Representatives and Senate; signed by Governor Jeff Landry.
Who opposed it or concerns raised: Some trial lawyers and consumer advocates worried it could limit compensation for plaintiffs with partial fault.
✅ PROS
Clarifies and modernizes fault allocation in civil cases.
Can reduce frivolous lawsuits.
Helps insurance companies predict liability costs.
❌ CONS
May reduce recovery for partially at‑fault plaintiffs.
Could be complex to apply in some cases.
Potential legal challenges during implementation.
THE BALLOT BEACON TAKEAWAY:
Louisiana adopts a modified comparative fault system in 2026, changing how civil injury damages are calculated.
LAW CONFIRMATION
Law or Bill: Act No. 404 (Senate Bill 28) — Fortified Roof Tax Credit Program
Official Title: An Act to Enact the Louisiana Fortified Roof Tax Credit Program
Effective Date: January 1, 2026
Primary Sources:
Enrolled bill text — Louisiana Legislature: legis.la.gov
LAW SUMMARY
What it does: Provides a state tax credit for homeowners who install fortified roofs meeting specific safety standards to withstand severe weather.
Cost to taxpayers or employers: Potential reduction in state tax revenue depending on program uptake; exact cost NOT SPECIFIED IN PUBLIC RECORDS
Who it affects: Homeowners, roofing contractors, and insurance companies.
Who sponsored or initiated it: Louisiana Legislature; signed by Governor Jeff Landry.
Who opposed it or concerns raised: NOT SPECIFIED IN PUBLIC RECORDS
✅ PROS
Encourages safer, storm-resistant homes.
May reduce property damage during hurricanes and storms.
Supports the local roofing industry.
❌ CONS
Reduces state tax revenue.
Requires homeowners to invest upfront in fortified roofs.
Administrative oversight needed for credit claims.
THE BALLOT BEACON TAKEAWAY:
Louisiana offers a tax credit for fortified roofs in 2026, promoting safer homes while impacting state revenue.
LAW CONFIRMATION
Law or Bill: House Bill 519 — Hands‑Free Driving Enforcement Law
Official Title: Expanded Hands‑Free Distracted Driving Enforcement
Effective Date: January 1, 2026
Primary Sources:
Louisiana news coverage: wafb.com
LAW SUMMARY
What it does: Begins full enforcement of Louisiana’s hands‑free mobile device driving ban; drivers using handheld phones while driving can be fined.
Cost to taxpayers or employers: NOT SPECIFIED IN PUBLIC RECORDS
Who it affects: All licensed drivers in Louisiana; law enforcement agencies.
Who sponsored or initiated it: Louisiana Legislature; signed by Governor Jeff Landry.
Who opposed it or concerns raised: Some drivers and advocacy groups argued about enforcement difficulty and fairness.
✅ PROS
Reduces distracted driving accidents.
Standardizes statewide traffic safety rules.
Encourages safer driving habits.
❌ CONS
Enforcement challenges for police officers.
Potential fines for unaware or accidental violations.
Some view it as government overreach.
THE BALLOT BEACON TAKEAWAY:
Louisiana enforces hands‑free driving rules in 2026, aiming to improve road safety while raising practical enforcement concerns.
LAW #1: ACT 32 / SB 52 — TAX-EXEMPTION FOR GRANTS FROM THE FORTIFY HOMES PROGRAM
Official Title: Provide an individual income tax exemption for grants from the Louisiana Fortify Homes Program. (Gov sig) (Louisiana Legislature)
Effective Date: August 1, 2025 (Louisiana Legislature)
FORTIFY HOMES GRANT TAX-EXEMPTION LAW
What it does: Allows people who receive grants through Louisiana’s Fortify Homes Program to exempt those grants from individual state income tax. (Louisiana Legislature) Aims to make those grants more effective by ensuring recipients don’t lose part of them to state taxation.
Cost to taxpayers / state budget: Some loss of tax revenue for the state because recipients won’t pay taxes on these grants. The fiscal note says $-$828,000 GF (General Fund) revenue reduction. (Louisiana Legislature) But the cost is relatively modest in the overall state budget.
Who it helps/affects: Recipients of Fortify Homes Program grants (likely homeowners or property owners using those funds). Potentially low- to moderate-income property owners who otherwise would pay taxes on those grants.
Who sponsored / initiated it: Senate Bill 52 (SB 52) in the Louisiana Legislature. (Louisiana Legislature)
Who opposed it / concerns raised: No strong public opposition noted in sources I saw. Some might argue about fairness — that grants are public funds and exemptions for them reduce tax base.
✅ PROS
Makes the Fortify Homes grants more valuable to recipients (they don’t lose a chunk to taxes).
Encourages use of the program by reducing cost burdens.
❌ CONS
Reduces state revenue (though modestly).
Could be seen as unfair by others receiving aid or programs not given similar breaks.
THE BALLOT BEACON TAKEAWAY:
Starting August 2025, Fortify Homes Program grant recipients in Louisiana can keep their grants tax-free on state income taxes — more benefit for homeowners, with a small loss to the state budget.
LAW #2: ACT 44 / SB 232 — MOTION PICTURE PRODUCTION TAX CREDIT UPDATES
Official Title: Provides relative to the motion picture production tax credit. (Gov.
sig) (EN SEE FISC NOTE GF RV See Note) (Louisiana Legislature)
Effective Date: July 1, 2025 (Louisiana Legislature)
MOTION PICTURE PRODUCTION TAX CREDIT UPDATES (SB 232)
What it does: Adjusts or reforms the tax credit program for motion picture productions in Louisiana. (Louisiana Legislature) Likely changes who qualifies, how much credit they receive, or caps/limits on credits.
Cost to taxpayers / state budget: The fiscal note indicates there will be state budget impact ("GF RV See Note") — meaning General Fund revenue will be affected (some loss, possibly more incentives). (Louisiana Legislature) Benefits may be meant to attract and retain production projects, which bring jobs and economic activity, offsetting cost somewhat.
Who it helps/affects: Film & TV production companies, studios, workers in the film industry in Louisiana. Local businesses that benefit from production spending (hotels, suppliers, services). Taxpayers indirectly via economic growth, though also those who don’t benefit from production may see less revenue (less state funds).
Who sponsored / initiated it: Senate Bill 232 (SB 232) in 2025 Regular Session. (Louisiana Legislature)
Who opposed it / concerns raised: Some may argue tax credits are costly, possibly benefiting wealthy productions without enough return to the general public. Questions about accountability and ensuring that productions deliver on job creation and local spend.
✅ PROS
Encourages film/entertainment industry growth in Louisiana.
Can bring jobs, infrastructure investment, multiplier effect in local economies.
❌ CONS
Reduced state revenue due to credits.
Risk that productions import workers or resources instead of using local ones.
Possibility of over-generous credits that cost more than their economic benefit.
THE BALLOT BEACON TAKEAWAY:
SB 232 reforms Louisiana’s motion picture production tax credit (effective July 1, 2025), aiming to boost film industry activity at some cost to state revenue—balancing incentives vs. public payout.
LAW #3: ACT 31 / SB 51 — PUBLIC RECORDS FOR CITY OF ALEXANDRIA & PUBLIC POWER AUTHORITY
Official Title: Provides for public power authority and public records for the city of Alexandria. (Act 31, SB 51) (Louisiana Legislature)
Effective Date: August 1, 2025 (Louisiana Legislature)
SB 51 — PUBLIC RECORDS LAW + PUBLIC POWER AUTHORITY (ALEXANDRIA)
What it does: Modifies or sets requirements for public records for the City of Alexandria, particularly in relation to its Public Power Authority. (Louisiana Legislature) Likely increases transparency or changes how public power authority records are treated under public records laws.
Cost to taxpayers / state/local government: Administrative cost for Alexandria to comply: making documents available, possible system updates, staffing. Probably minimal ongoing cost once new systems in place.
Who it helps/affects: Residents of Alexandria who want better transparency into public power utilities (rates, decisions, records). The Public Power Authority (a utility provider) — more oversight. Local government must ensure compliance.
Who sponsored / initiated it: Senate Bill 51 in 2025 Regular Session. (Louisiana Legislature)
Who opposed it / concerns raised: No major opposition in sources I saw. Some possible concern from utility operations about costs or sharing proprietary data.
✅ PROS
Greater transparency in how public power utilities are run.
Residents get more access to records, potentially greater accountability.
❌ CONS
Additional administrative burden & cost to maintain public records.
Possible pushback from utility authority if some records are seen as sensitive.
THE BALLOT BEACON TAKEAWAY:
Starting August 1, 2025, SB 51 requires better transparency for Alexandria’s Public Power Authority via public records rules — increasing local accountability with modest cost.
LAW #4: ACT 38 / SB 92 — BANKS / BANKING: DISCLOSURE OF FINANCIAL RECORDS
Official Title: SB 92 – Provides relative to the disclosure of financial records. (Act 38) (Louisiana Legislature)
Effective Date: August 1, 2025 (Louisiana Legislature)
FINANCIAL RECORDS DISCLOSURE LAW (SB 92)
What it does: Changes or clarifies when banks or financial institutions must disclose certain financial records under Louisiana law. (Louisiana Legislature) Possibly modifies thresholds or rules for subpoenas, public transparency, or protection of customer privacy.
Cost to taxpayers / state/local government / banks: Financial institutions may see costs for compliance, processing requests or legal demands. State or judicial system may have to adjudicate disputes.
Who it helps/affects: Customers whose financial records may now have more privacy protections—or conversely may have more disclosure depending on law’s direction. Law enforcement, state agencies dependent on access to records. Banks / financial institutions with more legal/regulatory obligations.
Who sponsored / initiated it: Senate Bill 92 in 2025 Regular Session. (Louisiana Legislature)
Who opposed it / concerns raised: Some concerns from banks/financial institutions about privacy, cost, risk of overbroad disclosures. Privacy advocates likely interested in how the law balances disclosure vs confidentiality.
✅ PROS
Clarifies when financial records must be disclosed, which can improve transparency and help in investigations.
Could protect customers by setting firm rules and oversight.
❌ CONS
Risks to privacy if rules are too loose.
Burden on banks to respond to legal demands, possibly resource-intensive.
THE BALLOT BEACON TAKEAWAY:
SB 92 (Act 38) updates rules for when banks must share financial records in Louisiana as of August 1, 2025 — aims for clearer transparency in financial oversight, but with found-risks around privacy and compliance costs.