Louisiana Bills

in committee · Louisiana · House Apr 14, 2025

HB 4: ENERGY/CONSERVATION: Authorizes a parish governing authority to determine whether Class VI carbon dioxide injection wells may be permitted within its parish

HB 4 allows Louisiana parishes (local governments) to decide whether carbon dioxide storage wells (Class VI injection wells) can operate within their boundaries. Parishes may choose this through a local council resolution or by holding a parish-wide election requiring a 15% voter petition to trigger a vote, with results binding if a majority supports or opposes the wells. If an election is held, its outcome overrides any prior parish council decision and remains in effect for five years. This bill directly affects parishes and residents by shifting permitting authority from state agencies to local communities for these specific wells.

in committee · Louisiana · House Apr 14, 2025

HB 521: UNEMPLOYMENT COMP: Provides for unemployment eligibility of certain school employees (OR INCREASE LF EX See Note)

HB 521 makes minor technical corrections to existing unemployment law regarding school employees' eligibility. It corrects a punctuation error (adding a comma) and a typo ("cross" to "crossing") in the statutory language describing eligibility rules. The bill does not change who qualifies for unemployment benefits or create new policy - it only clarifies how the current rule is written. As a procedural amendment, it directly affects the legal text but not the actual eligibility of school employees. The bill was recently referred to the Labor Committee for review.

in committee · Louisiana · House Apr 14, 2025

HB 551: TAX/SALES-USE-EXEMPT: Establishes a sales tax holiday for purchases of certain items on the first Saturday of August each year (OR DECREASE SG RV See Note)

HB 551 creates an annual sales tax exemption in Louisiana for specific educational items purchased on the first Saturday of August each year. It exempts consumers from paying state and local sales tax on computers (under $500), clothing, footwear, school supplies, backpacks, and learning materials like books or educational software. The exemption applies only to purchases meeting strict price limits ($500 for computers, $50 for other items) during this single annual sales tax holiday, effective starting August 1, 2025.

Topics ✓ Budget & Taxes ✓ Education

in committee · Louisiana · House Apr 14, 2025

HB 236: TAX/INCOME TAX: Establishes an individual income tax deduction for certain property insurance policy premiums (OR -$69,900,000 GF RV See Note)

HB 236 creates a new deduction for Louisiana individual income tax filers who pay homeowners' insurance premiums on their primary residence. It directly affects Louisiana residents who claim a homestead exemption on their primary home, allowing them to deduct the full amount of their actual homeowners' insurance premiums from taxable income. The deduction requires taxpayers to maintain records of their insurance payments and provide documentation to the Department of Revenue upon request. This provision applies only to premiums paid on or after January 1, 2026, and does not change existing homestead exemption eligibility. The bill does not alter tax rates or create new tax liabilities, but reduces taxable income for qualifying homeowners.

Topics ✓ Budget & Taxes

in committee · Louisiana · House Apr 14, 2025

HB 364: PUBLIC SERVICE COMN: (Constitutional Amendment) Increases the membership of the Public Service Commission (OR +$1,285,171 SG EX See Note)

HB 364 is a constitutional amendment that would increase the Public Service Commission's membership by two members. The bill requires one member to be appointed by the House of Representatives and one by the Senate, both serving state-at-large (not representing specific districts) and limited to two consecutive four-year terms. This change would amend Article IV, Section 21(A) of the state constitution to adjust the commission's composition and appointment process. The bill directly affects how the Public Service Commission is structured and how its members are selected.

in committee · Louisiana · House Apr 14, 2025

HB 529: PUBLIC PROPERTY: Relative to municipal, parish, and state governmental entities, provides for conditions pertaining to security for the issuance of permits for outdoor events and the release of certain surveillance video (OR SEE FISC NOTE GF EX)

HB 529 requires municipal, parish, and state entities to approve detailed security plans before issuing permits for outdoor events. These plans must outline event layout, expected attendance, and security staffing locations, with law enforcement or the sheriff providing final approval. The bill also prohibits releasing surveillance video capturing violent acts - except via court order - imposing a $5,000 civil penalty per violation payable to victims. It updates public records exemptions to exclude such video from disclosure, ensuring confidentiality while mandating specific safety planning for public gatherings.

in committee · Louisiana · House Apr 14, 2025

HB 626: TAX/SALES & USE: Extends the state and local sales and use tax exemption for ships and ships' supplies to certain digital products (OR DECREASE GF RV See Note)

HB 626 extends Louisiana's existing sales and use tax exemption for physical materials used on ships to include certain digital products. The bill directly affects ship operators and owners of vessels (50+ tons) engaged in foreign or interstate coastwise commerce, covering digital products like prewritten software, access services, and information services used for vessel maintenance and operation. Key provisions add "digital products" to the definition of exempt items under the tax code, aligning digital goods with physical supplies already excluded from taxation. This change applies only to digital products incorporated into or directly used for vessel maintenance, not general business software. The exemption becomes effective July 1, 2025.

Topics ✗ Budget & Taxes

in committee · Louisiana · House Apr 14, 2025

HB 198: TAX/INCOME-INDIV/EXEMPT: Authorizes an income tax deduction for tip income earned by taxpayers at or below certain income levels (OR DECREASE GF RV See Note)

HB 198 creates a Louisiana income tax deduction for tip income earned by eligible residents. It allows taxpayers with adjusted gross income below $65,000 (single) or $130,000 (married filing jointly) to deduct 100% of their tip income, with the deduction percentage phasing down to 20% for higher earners within specified income ranges. The deduction applies to reported tip income from IRS Forms W-2 and 4137, effective for tax years beginning January 1, 2026. The provision terminates if federal tax law changes to exempt tip income from federal taxation.

Topics ✓ Budget & Taxes

in committee · Louisiana · House Apr 14, 2025

HB 490: TAX/SALES & USE: Provides for the sales and use tax exemption for certain public entities (OR DECREASE GF RV See Note)

HB 490 amends Louisiana's tax code to expand sales and use tax exemptions for public projects. It extends existing tax exemptions currently covering state/local governments and their agencies to include purchases made by general contractors and subcontractors working on construction projects for public entities. This means contractors performing work on government-funded projects (like roads or public buildings) would no longer owe sales tax on materials they buy for those projects. The bill proposes a technical adjustment to the tax code and does not create new government spending or alter existing tax rates.

Topics ✓ Budget & Taxes ✓ Transportation

in committee · Louisiana · House Apr 14, 2025

HB 552: TAX/EXCISE: Levies a tax on the operation of carbon capture and storage pipelines (OR SEE FISC NOTE SG EX)

HB 552 imposes a 5-cent-per-mile-per-ton excise tax on carbon capture and storage (CCS) pipelines operating in Louisiana, directly affecting pipeline operators who must report quarterly mileage and CO2 tonnage transported. Revenue collected will be distributed quarterly to parishes based on pipeline activity within each parish, with the state treasurer allocating funds proportionally. Parishes receiving these funds must spend them exclusively on projects within three miles of the pipelines, such as infrastructure improvements, environmental restoration, or public safety enhancements related to pipeline impacts. The tax applies to all CCS pipelines in the state and becomes effective July 1, 2025.

Topics ✓ Budget & Taxes ✗ Energy ✓ Environment

in committee · Louisiana · House Apr 14, 2025

HB 485: TAX/INCOME TAX: Establishes an individual income tax deduction for net capital gains (OR DECREASE GF RV See Note)

HB 485 creates a new 50% tax deduction for Louisiana residents on net capital gains from selling ownership in Louisiana-based, non-publicly traded businesses (like local LLCs or partnerships) they've held for at least five years. It directly affects individual taxpayers who sell qualifying business interests in Louisiana, reducing their taxable income by half the profit from such sales. The deduction applies only to gains treated as capital gains under federal tax rules and requires the business to be commercially domiciled in Louisiana. The bill takes effect for sales occurring on or after January 1, 2025, and the state will simplify claiming the deduction through new Department of Revenue rules.

Topics ✗ Budget & Taxes

in committee · Louisiana · House Apr 14, 2025

HB 194: TAX/INCOME-INDIV/EXEMPT: Authorizes an income tax deduction for certain taxpayers' overtime compensation (OR DECREASE GF RV See Note)

HB 194 would allow individual taxpayers to deduct a portion of their overtime earnings from their taxable income. Specifically, it authorizes a deduction for overtime compensation, capped at $5,000 per year. This change directly affects individual taxpayers who earn overtime pay and file state income tax returns. The bill modifies existing tax rules to provide this deduction, reducing the taxable income subject to state tax. The deduction applies to overtime compensation only, not regular wages.

Topics ✓ Budget & Taxes

Bill results