July 2023

The 2023 Regular Session of the Louisiana Legislature wrapped on June 8, 2023. During this session, the Louisiana Legislature enacted a number of bills in the energy and environmental sector of the law. Below is a brief summary of all new relevant adopted provisions:

Energy

Act 150 (SB 103) changes the name of the Department

On June 8, 2023, the U.S. Supreme Court narrowed the reach of the aggravated identity theft statute, 18 U.S.C. § 1028A(a)(1). Criminal defense attorneys and federal prosecutors alike were anxiously awaiting the result in Dubin v. United States, 599 U.S. ____ (2023). The stakes were high. Commonly charged in mail, wire, bank, and healthcare

Because it was a fiscal session, the Louisiana Legislature enacted a number of key tax changes in the 2023 Regular Session that concluded on June 8, 2023. Below you will find the important substantive tax updates and their implications for taxpayers, which are addressed by tax type. A number of these changes represent welcome relief for