Provides relative to the courts and the judiciary. (8/1/26) (RE INCREASE GF EX See Note)

Senate Bill 357 amends Louisiana's statutes governing the state supreme court by making three principal changes. First, it expands the existing certified questions procedure in R.S. 13:72.1 to allow not only federal appellate courts but also courts of last resort from other states to certify questions of Louisiana law to the Louisiana Supreme Court, and it authorizes the supreme court to adopt rules it deems appropriate to administer this procedure. Second, it modifies R.S. 13:74 to allow for the appointment of one or more criers from among the court's security personnel, classifies commissioned security personnel as members of a bona fide police agency eligible for statewide police power designation, and permits the deputy secretary of public safety services to provide additional security assistance upon request. Third, it enacts new R.S. 13:103.1 to authorize supreme court justices whose primary residence is more than fifty miles from the courthouse to elect reimbursement of certain allowances as vouchered expenses under an accountable plan complying with federal tax code standards, establishes that reimbursement of official expenses shall be subject to court-adopted rules, and specifies that such reimbursements shall not constitute employee compensation for public retirement system purposes. The legislation repeals R.S. 13:75, which previously provided for the retirement of a supreme court crier after continuous service at age eighty.

The legislation directly affects Louisiana Supreme Court operations and personnel. Justices with residences beyond fifty miles from the courthouse gain flexibility in how they receive expense reimbursement, potentially achieving more favorable tax treatment through the accountable plan mechanism while maintaining the same total allowable amount. The court's security operations are restructured to permit multiple criers drawn from existing security staff rather than requiring appointment of a single designated crier, which may streamline security management and reduce administrative costs. Security personnel commissioned under the modified statute gain formal recognition as police officers with potential designation for statewide police power authority. The repeal of the fixed retirement provision for criers eliminates the previous mandatory retirement framework, aligning such decisions with general court personnel management. The deputy secretary of public safety services obtains a defined role in facilitating additional court security when requested.

This legislation operates within the framework of Louisiana's court administration statutes codified in Title 13 and intersects with statewide law enforcement authority governed by R.S. 40:1379.1. The certified questions procedure amendments align Louisiana law with practices adopted by other states and federal courts for resolving unsettled matters of state law in federal or interstate litigation. The treatment of reimbursements as non-compensation for retirement purposes implicates Title 26 of the United States Code governing qualified accountable plans and federal tax treatment of employee reimbursements, ensuring compliance with federal standards necessary for such reimbursements to avoid inclusion in taxable income and retirement system calculations. The authorization for supreme court rules to govern the certification procedure and expense reimbursement reflects the supreme court's constitutional role as the state's highest court and its inherent authority to regulate its own operations and those of court personnel. The effective date is August 1, 2026.