SB 215 would allow students, faculty, staff, and college/university personnel in Louisiana public education institutions to take up to two mental health days per semester without losing pay or requiring a doctor's note. Students need parental notification 24 hours in advance (or same-day for emergencies), while staff and faculty must notify supervisors 24 hours prior (or same-day for emergencies). The bill defines "mental health days" as time off for stress, anxiety, or emotional exhaustion - not requiring traditional medical proof - and prohibits using them during exams or deadlines without documented emergencies. All missed work must be completed before the semester ends, and these days cannot be carried over between semesters.
HB 9 modifies Louisiana's state employee retirement system by allowing workers to retire at an earlier age with reduced benefits calculated based on life expectancy (an "actuarially reduced rate"). This change directly affects current and future Louisiana state employees who qualify for retirement under the system. The bill amends existing language in the retirement statute to replace fixed retirement age requirements with this flexible option. The adjustment would permit earlier retirement while adjusting benefit amounts to reflect longer payout periods, without altering the system's overall financial structure.
HB 39 amends Louisiana law to change the governance structure of the Houma-Terrebonne Housing Authority. It requires the parish president to appoint four commissioners (including at least one tenant from a housing development operated by the authority) and mandates the parish governing body to appoint one commissioner, creating a five-member board. The bill also adds that any removal of a commissioner must be approved by the parish governing body. This directly affects how the Houma-Terrebonne Housing Authority's board is formed and managed, with no broader policy changes beyond its specific local governance rules.
HB 129 creates a corporate income tax credit for broker-dealers relocating or establishing a home office in Louisiana's downtown development or cultural districts. The credit equals 50% of a qualifying broker-dealer's corporate income tax liability for the following year, provided they manage over $500 million in assets, employ more than 200 workers averaging $50,000+ annually (excluding benefits), and are regulated by FINRA. Applicants must submit a contract with Louisiana Economic Development, which annually verifies continued eligibility. The credit expires for new contracts after 2035 and applies to tax years beginning in 2026.
HB 330 creates a Louisiana income tax credit for residents who pay homeowners' insurance premiums exceeding $3,000 annually on property where they claim the homestead exemption. The credit equals the lesser of the amount paid over $3,000 or a $5,000 maximum per year. Unused credit can be carried forward for up to five years to offset future tax bills. The credit applies to tax years beginning January 1, 2026, and expires after 2031. It directly affects Louisiana homeowners with homestead exemptions who meet the premium threshold.
HB 491 creates a Louisiana income tax credit for businesses that incurred costs developing carbon sequestration wells (specifically for Class V well testing) before a local ordinance prohibited such projects after March 27, 2025. The credit covers documented expenses like drilling and geological assessments, up to $5 million per taxpayer, spread equally over five years. To qualify, businesses must apply within 180 days of the local ordinance's effective date, submitting proof of permits, costs, and the ordinance itself. The total annual credit amount is capped at $25 million, and unused credits can be carried forward for up to five years. This policy directly affects Louisiana taxpayers investing in carbon sequestration infrastructure blocked by local regulations.
HB 484 modifies Louisiana's tax credit program for donations to school tuition organizations by adding specific eligibility requirements for students. It defines a "qualified student" as one from a Louisiana household earning no more than 250% of the federal poverty level, with exceptions for students with disabilities (who are exempt from the income limit). The bill allows qualified students to receive multiple scholarships from school tuition organizations, capped at 80% of state per-student funding for grades K-8 or 90% for grades 9-12, without blocking other public scholarships. The changes take effect for donations supporting the 2025-2026 school year and beyond, beginning January 1, 2026.
HB 221 would create a $10 annual tax on most motor vehicles (excluding those requiring a certificate of inspection) collected every two years alongside registration fees. This tax, estimated to generate approximately $8.3 million annually, directly affects vehicle owners who pay the fee. Revenue from the tax would be split: $1.25 per vehicle to the Motor Vehicles office, $4 per vehicle for state police officer training, and $4.75 per vehicle for traffic enforcement. The bill requires the Motor Vehicles Commissioner to establish collection rules and specifies that funds must be used for these public safety purposes.
HB 232 eliminates the requirement for certain vehicles to display a state inspection sticker. Specifically, it removes this requirement for overweight or oversize mobile homes moved by bonded carriers and for used motor vehicles being transported by dealers. This change directly affects mobile home movers and auto dealers during vehicle transport. The bill is projected to reduce state costs by approximately $14.19 million annually by eliminating these inspection sticker mandates.
HB 354 requires public water systems in Louisiana to conduct additional chlorine strip tests on the same water samples collected for federal Lead and Copper Rule compliance. This applies to every sample taken under the U.S. Environmental Protection Agency's national drinking water regulations. Water systems must submit both the chlorine test results and the lead/copper test results to the Louisiana Department of Health's Office of Public Health. The bill directly affects public water systems responsible for testing drinking water in the state.
HB 331 creates a Louisiana income tax credit for residents who pay auto insurance premiums on vehicles they own. It allows a credit equal to the amount paid above $2,500 per vehicle (capped at $5,000 per vehicle for up to two vehicles annually). Unused credit can be carried forward for up to five years to offset future tax bills. The credit applies to taxable years starting January 1, 2026, and expires after 2031. It directly benefits Louisiana individual taxpayers with auto insurance costs exceeding the threshold.
HB 598 creates a Louisiana income tax credit for manufacturers purchasing qualifying equipment, directly affecting businesses in motor vehicle, aerospace, and medical equipment manufacturing (classified under specific NAICS codes). The credit equals 0.5% to 2.5% of the equipment's basis, depending on its IRS depreciation schedule (3- to 15+ year property), with a $10 million annual cap per business. Unused credits can be carried forward for up to 10 years, but credits must be recaptured if equipment is sold, moved out of state, or if the business claims other state tax benefits for the same activity. The bill takes effect for taxable years beginning January 1, 2026.
