Louisiana / State / 2026 Regular Session, SB 180
Act 39 Proposed amendment dropping the occupy-and-own condition for surviving spouses
Not law. The measure goes to Louisiana voters at the statewide election on November 3, 2026. If it is ratified it drops the occupy-and-own condition for a surviving spouse and adds a one-time transfer to a new home, effective January 1, 2027 for taxable years beginning that day. Nothing in it is in force unless and until the vote passes.
Progress
Path to law: Measure referred to the voters
- Introduced Done, Prefiled in the Senate
- In committee Done, Senate Revenue and Fiscal Affairs
- Passed one chamber Done, Senate, 38-0
- Passed the legislature Done, House passed it amended 92-0 on May 6; Senate concurred 36-0
- On the ballot Done, Sent to the Secretary of State as Act 39
- Approved by voters Next
- In effect Not yet
Sponsors
- Franklin J. Foil
What it touches
- La. Const. art. VII, § 21(K)(1)
Catalog entries (2)