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Louisiana Tax Commission adopts emergency rule as final; staff reports no public comments
Summary
At a special rules meeting Jan. 28, 2026, the Louisiana Tax Commission adopted previously published emergency rule changes as its final rule and voted to publish the final rule in the Louisiana State Register after staff confirmed no written comments were received.
BATON ROUGE, La. — The Louisiana Tax Commission on Wednesday adopted changes to its rules that had been published earlier as an emergency rule and voted to publish the final rule in the Louisiana State Register.
At a special rules meeting held at 9 a.m. in Senate Room E of the Louisiana State Capitol, the presiding official said the commission had published a notice of intent and emergency rule in the Louisiana State Register in December 2025 and set a Jan. 9, 2026, deadline for written public comments. "Staff has confirmed there were no written comments received regarding the published changes," the presiding official said.
The presiding official moved "to adopt the changes made to our guidelines in our emergency rule as our final rule and to proceed with the publication of the final rule in the Louisiana State Register." The commission opened the motion for discussion, heard no objections and the presiding official announced, "Hearing none, motion is adopted." The transcript does not record a roll-call vote or individual vote tallies for the motion.
The changes were described in the notice as amendments to the Louisiana Tax Commission rules and regulations referenced to tax years 2026 and 2027 and to Orleans Parish in the published notice. The notice had been published Dec. 20, 2025, and set Jan. 9, 2026, as the comment deadline.
After adopting the emergency rule as final and instructing publication in the Louisiana State Register, the commission adjourned the special rules session. A separate motion to adjourn the special session was made and adopted, after which the meeting proceeded to its regular business agenda.
The transcript records the roll call names called by the presiding official: Chairman Russo, Commissioner Leoni, Commissioner Romick, Commissioner Guidry and Commissioner Fraser; the recorded verbal responses in the transcript include confirmations from Chairman Russo, Commissioner Leoni, Commissioner Romick and Commissioner Fraser. The transcript does not record statements from staff naming who confirmed there were no written comments.
The commission did not list further details in the transcript about the specific regulatory text changed or any planned effective dates beyond the publication step ordered in the meeting. According to the motion, publication in the Louisiana State Register was the next procedural step.
— Reporting from the Louisiana State Capitol
