§1491.6. Reports required; reporting times and periods

            A. The chairman of a committee and the treasurer of the committee, if any, shall be responsible for filing a report of all information required in this Section and R.S. 18:1491.7 with the supervisory committee at the times required in this Section. The committee chairman and treasurer, if any, shall certify, in each report, that the information contained in the report is true and correct to the best of their knowledge, information, and belief, that no expenditures have been made and no contributions have been received that are not reported therein, and that no information required by this Part has been deliberately omitted.

            B. A report shall be filed for a committee for each regularly scheduled election in which the committee participates according to the following schedule:

NOTE: Paragraphs (B)(1) & (2) eff. until June 12, 2025, for certain purposes, and eff. until Jan. 1, 2026, for all other purposes. See Acts 2024, No. 640 and Acts 2025, No. 386.

            (1) Each committee which is participating in the election of a candidate for major office shall file a report no later than the one hundred eightieth day prior to the primary election, which shall be complete through the one hundred ninetieth day prior to the primary election.

            (2) Each committee which is participating in the election of a candidate for major office shall file a report no later than the ninetieth day prior to the primary election, which shall be complete through the one hundredth day prior to the primary election.

NOTE: Paragraphs (B)(1) & (2) eff. June 12, 2025, for certain purposes, and eff. Jan. 1, 2026, for all other purposes. See Acts 2024, No. 640 and Acts 2025, No. 386.

            (1) Each committee which is participating in the election of a candidate for major office, excluding a candidate for party primary office, shall file a report no later than the one hundred eightieth day prior to the primary election, which shall be complete through the one hundred ninetieth day prior to the primary election.

            (2) Each committee which is participating in the election of a candidate for major office, excluding a candidate for party primary office, shall file a report no later than the ninetieth day prior to the primary election, which shall be complete through the one hundredth day prior to the primary election.

            (3) Each committee shall file a report no later than the thirtieth day prior to the primary election, which shall be complete through the fortieth day prior to the primary election.

NOTE: Paragraph (B)(4) eff. until June 12, 2025, for certain purposes, and eff. until Jan. 1, 2026, for all other purposes. See Acts 2024, No. 640 and Acts 2025, No. 386.

            (4) Each committee shall file a report no later than the tenth day prior to the primary election which shall be complete through the twentieth day prior to the primary election.

NOTE: Paragraph (B)(4) eff. June 12, 2025, for certain purposes, and eff. Jan. 1, 2026, for all other purposes. See Acts 2024, No. 640 and Acts 2025, No. 386.

            (4)(a) Each committee shall file a report no later than the tenth day prior to the primary election which shall be complete through the twentieth day prior to the primary election.

            (b) If a second party primary is held, each committee participating in the second party primary election shall file a report no later than the tenth day prior to the second party primary election which shall be complete through the twentieth day prior to the second party primary election.

            (c) Each committee participating in an election for a party primary office shall file a report no later than the ninetieth day prior to the general election for a party primary office, which shall be complete through the one hundredth day prior to the general election. This shall be the final report for the election for any committee which does not participate in the general election for party primary office, unless supplemental reports are required as provided in Subsection D of this Section.

            (d) Each committee participating in the general election for a party primary election shall file a report no later than the thirtieth day before the general election for a party primary election, which shall be complete through the fortieth day prior to the general election for a party primary office.

            (5) Each committee shall file a report no later than the tenth day prior to the general election which shall be complete through the twentieth day prior to the general election. This shall be the final report for the election for any committee which does not participate in the general election, unless supplemental reports are required as provided in Subsection D of this Section.

            (6) Each committee shall file a report no later than the fortieth day after the general election which shall be complete through the thirtieth day after the general election. This report shall be the final report for the election for any committee which participated in the general election, unless supplemental reports are required as provided in Subsection D of this Section.

            (7) The final report of a committee that supports or opposes only one candidate who either withdraws as a candidate or is unopposed for election to the office he seeks shall be the next report due as required in this Subsection as of the date that the candidate withdraws or ascertains that he is unopposed, unless supplemental reports are required as provided in Subsection (D) of this Section. The report shall contain a statement that it is the final report and the reasons therefor.

NOTE: Paragraph (C)(intro. para.) eff. until June 12, 2025, for certain purposes, and eff. until Jan. 1, 2026, for all other purposes. See Acts 2024, No. 640 and Acts 2025, No 398.

            C. During the period beginning at midnight of the twentieth day prior to a primary election and extending through midnight of primary election day, and during the period beginning at midnight of the twentieth day prior to a general election and extending through midnight of general election day, each committee which is participating in the election shall file a report with the supervisory committee of:

NOTE: Paragraph (C)(intro. para.) eff. June 12, 2025, for certain purposes, and eff. Jan. 1, 2026, for all other purposes. See Acts 2024, No. 640 and Acts 2025, No. 398.

            C. During the period beginning at midnight of the twentieth day prior to a primary election and extending through midnight of primary election day; during the period beginning at midnight of the twentieth day prior to a second party primary election and extending through midnight of a second party primary election day, if applicable; and during the period beginning at midnight of the twentieth day prior to a general election and extending through midnight of general election day, each political committee, principal campaign committee, or independent expenditure-only committee which is participating in the election shall file a report with the supervisory committee of:

            (1)(a) The full name and address of each person from whom the committee has received and accepted a contribution, loan, or transfer of funds during such period in excess of the following amounts: a committee participating in the election of a candidate for any major office, two thousand dollars; a committee participating in the election of a candidate for district office, one thousand dollars; a committee participating in the election of a candidate for any other office, five hundred dollars. If the committee is participating in the election of candidates for offices with different reporting amounts, the amount shall be the lowest for any candidate in whose election the committee is participating or in which any committee is participating to which it makes or from which it receives a transfer of funds.

            (b) Such report shall include the amount and date of each such contribution or loan reported, and a brief description and valuation of each in-kind contribution. If a loan is reported, the report shall contain the name and address of the lender, of the recipient of the proceeds of the loan, and of any person who makes any type of security agreement binding himself or his property, directly or indirectly, for the repayment of all or any part of the loan.

            (2) Any expenditure in excess of five hundred dollars made to a candidate, committee, or person required to file reports by this Chapter, who makes endorsements, including the full name and address of each person to whom such expenditure is made, the amount, date and purpose of each such expenditure, and a brief description and valuation of an in-kind expenditure.

            (3) Each report required by this Subsection shall be filed within two business days of the contribution or loan being received or expenditure being made. If such time falls other than during regular working hours, the report shall be filed as soon as possible after the opening of the office of the supervisory committee on the next working day after the time at which the report is otherwise due.

            D.(1) If the final report of a committee for an election, as required by Paragraph (B)(5), (6), or (7) of this Section, or the most recent monthly report of such committee pursuant to Subsection I of this Section shows a deficit or a surplus, the chairman and treasurer of the committee, if any, shall file supplemental reports with the supervisory committee of all information required in R.S. 18:1491.7. Such reports shall be filed annually no later than February twenty-eighth and shall be complete through the preceding December thirty-first. Such a supplemental report shall be filed each year until a report has been filed which shows no deficit and until any surplus campaign funds have been disposed of in accordance with R.S. 18:1505.2(I). The report on surplus funds shall disclose the disbursement of such funds in the same manner as expenditures are reported.

            (2) A "deficit", for purposes of this Subsection, means debts or obligations owed by the committee which are required to be reported by R.S. 18:1491.7(B)(14).

            (3)(a) A report need not be filed under this Subsection if the committee is dissolved and shows a deficit of less than five thousand dollars. However, if the committee is dissolved and its deficit is equal to or greater than five thousand dollars, the committee shall file supplemental reports with the supervisory committee of all information required in R.S. 18:1491.7. Such report shall be filed annually no later than February twenty-eighth and shall be complete through the preceding December thirty-first. Such report shall be filed each year for five years or until a report has been filed which shows no deficit or surplus.

            (b) However, if after five years a committee with a deficit receives any contribution or if any repayment occurs on an outstanding debt or loan, such committee shall file a supplemental report by the following February twenty-eighth which shall be complete through the preceding December thirty-first.

            (c) If the committee has surplus campaign funds, a report need not be filed under this Subsection if such committee files an annual report in accordance with Subsection E of this Section which includes such surplus campaign funds.

            E. A report shall be filed for each committee of all information required in R.S. 18:1491.7 no later than February twenty-eighth of each year which shall be complete as of the preceding December thirty-first. The annual report required by this Subsection shall not be required:

            (1) If under another provision of this Section, the committee has filed another report of the information required by R.S. 18:1491.7 at any time after the preceding December tenth and prior to the February fifteenth due date, or

            (2) If during the preceding year the committee has filed a supplemental report required by Subsection D of this Section and has not otherwise, during the reporting period, supported or opposed a candidate, as such term is defined in R.S. 18:1483, or

            (3) If the committee has received no contributions, made no expenditures, received or made no loans, and received or made no transfers of funds during the reporting period for such report.

            F.(1) The reports required for any regularly scheduled election shall also be filed for any special election to the extent that the dates for filing reports occur after the proclamation setting the dates for the election.

            (2) The reports required for any regularly scheduled election shall also be filed for any court-ordered election.

            (3) For elections held pursuant to R.S. 18:512, the supervisory committee may require the filing of any reports, in addition to those filed pursuant to Subsections B, C, and D of this Section, that it deems necessary. Any such requirement shall be by rule.

            (4) The supervisory committee may promulgate rules to effect the provisions of this Subsection. The rules may waive any report required to be filed within ten days after the proclamation setting the dates for a special election or judgment ordering a new election and any report that the supervisory committee deems redundant or burdensome because of the timing of the election.

            G. The reporting period for all reports of committees, except the first report of a committee, shall be the period from the time through which the preceding report was complete through the closing date for the particular report. The reporting period for the first report of a committee shall be the period from the time when the committee was organized through the closing date for the particular report.

            H. Principal campaign committees shall file consolidated reports for subsidiary committees as more specifically provided in R.S. 18:1491.3.

            I.(1) A political committee or an independent expenditure-only committee may file monthly reports due no later than the fifteenth day of the month following a month in which the committee accepts a contribution or some other receipt or makes an expenditure or some other disbursement rather than file the reports otherwise required by Subsections B and F and Paragraph (C)(1) of this Section.

            (2) Such monthly reports shall include all of the information required to be included in a report pursuant to R.S. 18:1491.7.

            (3) A political committee or an independent expenditure-only committee wishing to file monthly reports may do so upon written notification to the supervisory committee of its intention to do so delivered to the supervisory committee no less than forty-five days prior to the due date for the next report the committee would otherwise be required to file. The committee shall file its first monthly report no later than the month following the month in which such notification is so delivered. Such report shall include all information required for reports pursuant to R.S. 18:1491.7 for the period since the committee's last report.

            (4) Nothing in this Subsection shall exempt a political committee or an independent expenditure-only committee from filing the reports required by Paragraphs (C)(2) and (3) of this Section.

            J. The provisions of this Section shall not apply to reports filed by a leadership committee.

            Acts 1980, No. 786, §1, eff. Jan. 1, 1981. Amended by Acts 1982, No. 266, §1, eff. July 18, 1982; Acts 1984, No. 492, §1; Acts 1987, No. 757, §1; Acts 1988, No. 994, §1, eff. Jan. 1, 1989; Acts 1990, No. 180, §1, eff. Jan. 1, 1991; Acts 1999, No. 862, §1, eff. July 2, 1999; Acts 2001, No. 651, §1; Acts 2004, No. 506, §1, eff. June 25, 2004; Acts 2021, No. 381, §1, eff. June 17, 2021; Acts 2024, No. 136, §1; Acts 2024, No. 640, §1, eff. See Act; Acts 2025, No. 386, §4, eff. June 20, 2025; Acts 2025, No. 398, §§ 1, 5, eff. June 20, 2025, §2, eff. See Act.