HB 195 creates a new income tax deduction for certain tip income earned by workers in service industries, primarily affecting restaurant staff and similar tipped employees. The bill allows taxpayers to deduct 5% of their reported tip income from their taxable income (after an amendment reduced the rate from 25%). This directly lowers the amount of income subject to state income tax for qualifying workers. The provision applies to tips reported to employers, reducing their overall tax burden without changing existing tax brackets or rates.
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.
HB 530 increases the maximum number of licensed offtrack wagering facilities in Jefferson Parish from five to six. The bill amends Louisiana law to allow the State Racing Commission to issue licenses for up to six such facilities operating video draw poker devices. This change directly affects the commission’s licensing authority and businesses seeking to operate these facilities in Jefferson Parish. The policy shift removes a current limit, potentially allowing more venues for offtrack betting in that parish.
HB 534 exempts sales of goods purchased from coin-operated vending machines (like those selling snacks or drinks) from Louisiana's sales and use tax for end consumers. However, it requires dealers (businesses that stock the machines) to pay the tax when they buy goods to resell through these machines, treating that transaction as a "sale at retail." This policy directly affects vending machine operators, their suppliers, and customers who buy from these machines. The law takes effect on July 1, 2025, shifting the tax burden from consumers to dealers for vending machine transactions.
This bill prevents beneficiaries who committed murder from receiving money from an account holder's bank accounts, such as life insurance or retirement funds. It requires financial institutions to stop payments if they receive a court order proving the beneficiary killed the account holder. Banks are protected from liability if they paid based on existing beneficiary designations before receiving a court order and certified documentation. The law directly affects beneficiaries who committed murder and sets clear procedures for banks to follow when terminating beneficiary rights.
HB 287 would limit recovery of medical expenses for auto accident victims who fail to use available health insurance. The bill defines "health insurance coverage" broadly to include various plans, and sets a cap on recoverable medical costs at 120% of the Medicare rate (or 170% of the Medicaid rate if no Medicare rate exists) when claimants don't utilize their insurance. This applies to claims filed on or after January 1, 2026, but excludes cases covered by Louisiana's Workers' Compensation Law. The bill directly affects auto accident victims who have health insurance but choose not to use it for medical treatment. It represents a policy change to limit medical expense recovery in specific auto accident cases.
HB 334 repeals Louisiana's R.S. 47:321.1, a specific sales tax provision related to tax collections. This bill removes language from existing tax law that previously designated how certain tax revenues were allocated, specifically excluding monies collected under R.S. 47:321.1 from revenue streams for the Bond Security and Redemption Fund (as noted in §318). The repeal does not change tax rates, create new exemptions, or affect how most businesses or consumers pay sales tax. It primarily corrects outdated references in tax code to align with current practices, with no direct impact on taxpayers or new policy changes.
HB 135 amends a sales tax exemption law to specifically include the Edward Via College of Osteopathic Medicine as an institution of higher education eligible for the exemption. The bill adds the college’s name to the list of qualifying institutions, allowing it to avoid sales and use taxes on certain purchases related to its operations. This change directly affects the Edward Via College of Osteopathic Medicine by providing it with a tax benefit already available to other similar institutions. The amendment is a technical update to the existing exemption statute, not a broad policy change.
HB 629 requires healthcare providers in Louisiana to obtain informed consent before administering any medical treatment, procedure, or vaccination. Providers must provide Vaccine Information Statements (VIS) for vaccines and document patient consent in medical records. The law prohibits discrimination against patients who refuse medical interventions, including job loss, denial of services, or denial of care. It imposes $5,000 penalties per violation on providers who fail to comply, with enforcement handled by the attorney general. This directly affects healthcare facilities, providers, and patients receiving medical care in Louisiana.
HB 396 prohibits carbon dioxide sequestration (storing CO2 underground) beneath private property without the landowner's consent. The bill directly affects energy companies or projects seeking to store CO2 underground on privately owned land. Its key provision requires explicit property owner permission for any subsurface CO2 storage, amending existing law to clarify this requirement. The bill does not restrict CO2 capture, surface storage, or activities on public land. It is currently pending in the Natural Resources and Environment Committee.
HB 341 repeals Louisiana's motion picture production tax credit for applications received on or after July 1, 2025, and reduces the individual income tax rate from 3% to 2.75% effective January 1, 2027. This bill directly affects Louisiana residents through lower income taxes and film production companies that previously relied on the credit for tax incentives. Key provisions include terminating the credit for new projects after 2025 and implementing the lower tax rate starting in 2027. The changes take effect upon the governor's signature or after the legislative session ends.
HB 367 is a procedural bill making minor grammatical corrections to existing court election rules. It changes the capitalization of section titles (e.g., "Section One" to "section one") and corrects a wording error ("Division" to "Divisions") in the rules governing judge elections for the Second District of the First Circuit Court of Appeal. The bill does not create new policy or affect any specific groups; it only adjusts the wording of current election procedures. It has been referred to the House and Governmental Affairs Committee for review.
