HB 184 Louisiana House · 2025 Regular Session

TAX/INCOME-INDIV/EXEMPT: Authorizes an individual income tax deduction for certain amounts a taxpayer receives through hardship distributions from retirement accounts (EN DECREASE GF RV See Note)

HB 184 creates a new tax deduction for Louisiana residents diagnosed with a terminal illness (or their spouse in joint returns) who withdraw funds from retirement accounts due to immediate financial need. The bill allows these "qualifying taxpayers" to deduct hardship distributions from their taxable income, as defined in Louisiana law (R.S. 47:297.26). This deduction applies only to withdrawals made because of a terminal illness diagnosis, not general financial hardship. The policy takes effect for tax years beginning January 1, 2026. It directly affects Louisiana taxpayers with terminal illness who access retirement funds early.

Issues: ✓ Budget & Taxes

Sub-Topics: Income Tax

Bill status signed all 5 stages cleared

Introduction

Mar 2025

Committee Review

Jun 2025

House Passage

May 2025

Senate Passage

Jun 2025

Signed into Law

Jun 2025

Introduced Mar 31, 2025 Signed Jun 11, 2025

Maddy AI version diff · 3 comparisons

What changed between versions

HB184 Original → HB184 Act 251 · 4 edits

MODERATE

The bill was finalized and enrolled as Act No. 251, transitioning from a draft proposal to an approved law. The substantive policy content regarding the income tax deduction for hardship distributions remains consistent, but the document now includes official signatures from the Speaker of the House, President of the Senate, and Governor, along with updated page counts reflecting the final version.

Scope change

The bill's scope and applicability remain unchanged; it still authorizes a tax deduction for individuals with terminal illnesses receiving hardship distributions from retirement accounts, effective January 1, 2026.

TECHNICAL

Added official signatures and titles for the Speaker of the House, President of the Senate, and Governor to finalize the bill as an enrolled act.

Removed the original 'Digest' section, which is a non-binding summary prepared by legislative services and is not part of the final law.

Updated page counts from 'Page 1 of 3' to 'Page 1 of 2' to reflect the removal of the digest and consolidation of the final text.

Changed the header designation from 'ORIGINAL' to 'ENROLLED' to indicate the bill has been signed and is now law.

Floor votes · Senate Jun 8, 2025 · House May 21, 2025

How they voted

34–0

Passed · 4 other

Total votes 38

Jun 8, 2025

D Democratic11

9 Yea 2

81% Yea

R Republican27

25 Yea 2

92% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Jun 8, 2025

Upper · Passed

Read by title, passed by a vote of 35 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.

upper

Jun 1, 2025

Upper · Passed

Reported favorably. Rules suspended. Read by title and referred to the Legislative Bureau.

upper

May 21, 2025

Lower · Passed

Read third time by title, roll called on final passage, yeas 95, nays 0. Finally passed, title adopted, ordered to the Senate.

lower

May 19, 2025

Lower · Passed

Reported favorably (12-0).

lower

Apr 14, 2025

Committee

Read by title, under the rules, referred to the Committee on Ways and Means.

lower

Mar 31, 2025

Committee

Under the rules, provisionally referred to the Committee on Ways and Means.

lower

1 primary · 32 co-sponsors