HB 414 Louisiana House · 2025 Regular Session

TAX/INCOME TAX: Exempts certain overtime compensation and income earned from tips from state income taxation (OR DECREASE GF RV See Note)

HB 414 would exempt up to $25,000 annually of overtime pay and tips from state income tax. This policy directly affects workers in jobs like hospitality, retail, or service industries who earn significant overtime or tip income. The bill sets a clear annual cap: only the first $25,000 of qualifying overtime or tip earnings would be tax-free, with any amount above that remaining taxable. Currently, the bill is under review by the Committee on Ways and Means.
Bill status in committee 1 of 4 stages cleared
Introduction
Apr 2025
Committee Review
Floor Vote
Governor
Introduced Apr 3, 2025 Last action Apr 14, 2025
Floor votes

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Full legislative history

Actions timeline

Total actions
3
Key actions
0
Committee
2
Apr 14, 2025
Committee
Read by title, under the rules, referred to the Committee on Ways and Means.
lower
Apr 3, 2025
Committee
Under the rules, provisionally referred to the Committee on Ways and Means.
lower
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Jason DeWitt
Jason DeWitt
RRepublican
LA
25