04/17/2025

Welcome to the 2025 Fiscal Session of the Louisiana Legislature

By: Patrick Riley
Director of Government Affairs & Assistant General Counsel

The Louisiana Legislature gaveled in for its 2025 Fiscal Session on Monday, April 14, and will remain in session through Thursday, June 12. As always, the Louisiana Chemical Association (LCA) is closely tracking developments at the Capitol and engaging with legislation that may impact the chemical industry and the broader manufacturing community.

What Is a Fiscal Session?

Louisiana alternates between General Sessions in even-numbered years and Fiscal Sessions in odd-numbered years. Since 2025 is an odd-numbered year, we are currently in a Fiscal Session. Fiscal Sessions are narrower in scope. Lawmakers are primarily limited to introducing bills related to taxes, revenues, fees, and appropriations. However, each legislator is permitted to file up to five general policy bills with non-fiscal subject matter. As of now, a total of 867 bills have been filed, with a few more expected in the coming weeks. Although Fiscal Sessions are shorter and involve fewer bills than General Sessions, they often prove just as consequential, particularly for industries affected by tax policy, infrastructure investment, regulatory frameworks, and economic development programs.

How a Bill Becomes Law in Louisiana (The Very Short and Sweet Version)

The legislative process in Louisiana follows a consistent path:

• Introduction – A legislator files a bill, which is assigned to a
   relevant committee.
• Committee Review – The bill is debated, amended, and voted on in committee.
• Floor Debate – If passed by committee, the bill is debated and voted on by the full chamber (House or Senate).
• Second Chamber – If approved, the bill moves to the other chamber and repeats the process of committee and floor review.
• Governor’s Action – Bills passed by both chambers go to the governor, who may sign, veto, or allow them to become law without a signature.

What LCA Is Watching

Each year, LCA monitors legislation across a wide range of issue areas. For the 2025 Fiscal Session, our focus includes:

• Carbon Capture, Utilization, and Storage (CCUS): Multiple bills address permitting, liability, compensation, and taxation related to CO₂ storage and transport.
• Tax Policy: Proposals involving inventory tax credits, corporate income tax structures, severance tax, and sales and use tax exemptions.
• Energy and Environmental Regulation: Legislation that impacts our members' operations, infrastructure, and long-term investments, including pipeline safety, permitting, and frameworks for solar and nuclear energy development.
• Tort Reform (Legal Reform): Bills proposing changes to Louisiana’s legal system, including liability standards, damage caps, litigation financing, and comparative fault rules.
• Miscellaneous Legislation: Including workforce development programs, utility regulation, and con

  stitutional amendments with implications for industry and the broader business climate.

Stay Informed

To help you stay on top of this year's session, LCA will publish bi-weekly blog posts beginning April 29th, covering major legislative milestones, committee hearings of note, and changes to the bills we’re tracking. Thank you for your continued engagement with LCA and LCIA. We look forward to another productive session advocating for Louisiana’s chemical industry!