HB 168 creates a state tax deduction for Louisiana taxpayers who pay college athletes for using their name, image, or likeness (NIL). Individuals can deduct up to $12,500 per athlete, while corporations can deduct the actual amount paid (capped at $12,500), for compensation earned while the athlete participates in a varsity sports program at a Louisiana college or university that receives state financial aid. The deduction applies only to NIL compensation paid during active athletic participation and excludes amounts prohibited under existing law (R.S. 17:3703). The bill takes effect January 1, 2026, and affects athletes at participating Louisiana institutions, as well as businesses or organizations paying them for NIL rights.
HB 166 creates a Louisiana individual income tax deduction equal to the actual compensation earned by college athletes for using their name, image, or likeness (NIL) during their athletic participation. It directly affects Louisiana resident athletes enrolled at qualifying postsecondary institutions (public or private schools receiving state financial aid) who earn NIL compensation. The deduction reduces taxable income by the full amount of such compensation, but excludes earnings prohibited by existing law or earned after athletic participation ends. The bill takes effect January 1, 2026, and applies only to compensation earned while actively participating in an intercollegiate athletic program.
HB 229 exempts certain basic groceries and beverages from local sales tax in Louisiana, including food for home consumption, dairy products, soft drinks, fresh fruits and vegetables, and packaged foods. This change directly affects local retailers selling these items, as they will no longer collect local sales tax on qualifying purchases. The bill amends existing tax law to mandate these exemptions, specifically targeting everyday food and drink items commonly bought for home use. It does not affect state-level sales tax or other taxable goods. The bill is currently under review by the Ways and Means Committee.
HB 110 creates the Southern University Uterine Fibroids Research Center at Louisiana's Southern University system. The center will conduct research on uterine fibroid causes and prevention, educate the public about findings, and provide non-specialist health services. It will be run by the university's governing board and funded through legislative appropriations, federal grants, donations, or other sources. The center is scheduled to begin operations in the Fall 2025 semester.
HB 489 adjusts Louisiana's individual income tax rates, setting a 3% tax on the first $500,000 of taxable income and 4.75% on amounts above $500,000. This bill directly affects Louisiana residents who file state income tax returns, particularly those with taxable income exceeding $500,000 annually. The new rates will apply to tax years beginning on or after January 1, 2026. The bill is currently pending in the legislature's Committee on Ways and Means.
HB 333 gradually reduces Louisiana's individual income tax rate over time, eliminating the tax entirely by 2040. Starting in 2026, the tax rate decreases by 0.2% annually, moving from 2.8% in 2026 down to 0.2% in 2039, before ending completely for 2040 and later taxable years. This directly affects all Louisiana residents who pay individual income tax, as it changes the rate applied to their taxable income each year. The bill specifies exact annual rates (e.g., 2.6% for 2027, 2.0% for 2030) and takes effect for tax years beginning January 1, 2026.
HB 426 amends Louisiana's bail laws to require courts to consider the presumption of innocence when setting bail amounts, directly affecting defendants in criminal cases. Key provisions include adding "presumption of innocence" as a formal factor in bail decisions, clarifying that bail increases require "good cause" (like rearrest during bail), and mandating that motions to reduce bail be heard within 30 days. The bill also specifies that modifying bail terminates prior surety liability, requiring new security. These changes aim to balance public safety with defendants' rights during pretrial proceedings.
HB 252 amends Louisiana's criminal procedure code to expand when courts can consider a defendant's financial hardship when setting fines or fees. It specifically allows courts to evaluate "substantial financial hardship" for defendants convicted of *misdemeanors* (not just felonies) when determining financial obligations. This change means misdemeanor offenders facing court-imposed costs, like fines or restitution, may now have their ability to pay reviewed before penalties are finalized. The bill directly affects criminal defendants in misdemeanor cases who might otherwise face immediate financial penalties without considering their economic situation.
HB 587 establishes a progressive tax on sports wagering revenue in Louisiana, with rates increasing as revenue grows (20% on first $30 million, up to 40% for revenue over $200 million). It directly affects licensed sports betting operators (both physical locations and mobile apps) by requiring them to pay these taxes monthly. The bill allocates 25-30% of the collected tax revenue - up to $30 million annually - to the Louisiana Early Childhood Education Fund. This creates a dedicated funding stream for early childhood programs without changing existing lottery tax structures.
HB 516 restricts court authority over indigent defense funding by prohibiting courts from ordering payments from public defender offices for expert witnesses or other purposes. It directly affects the office of the state public defender and district public defender offices by preventing courts from directing how their administered funds are spent. The key provision (added via Amendment No. 5) states: "No court shall have jurisdiction to order the payment of any funds administered by the office or district public defender for expert witnesses, or for any other reason." This change clarifies that public defender funds must be used without court intervention for specific expenses like expert witness fees. The bill focuses on procedural administration of existing funds, not new funding or policy changes.
HB 571 reclassifies barge line and towing vessels for property tax purposes in Louisiana. It removes these marine vessels from the definition of "major movable property" and instead includes them under "other movable property" for ad valorem tax assessments. This change directly affects barge and towing companies operating in Louisiana, altering how their vessels are taxed. The bill takes effect for tax years beginning January 1, 2026.
HB 447 restructures Louisiana's public defender system by creating a nine-member Louisiana Public Defender Oversight Board to supervise the Office of the State Public Defender. The board, appointed through specific gubernatorial, judicial, and legislative processes, must approve contracts over $250,000 and oversee spending, confidentiality protocols, and efficiency. This bill directly affects the state public defender office, district public defenders, and their oversight structure, requiring the office to implement new procedures for financial controls and handling confidential case materials. It also establishes a formal process for filling vacancies in district public defender roles. The bill focuses on governance and operational standards rather than funding or new services.
