HB 633 modifies Louisiana's estimated income tax rules for individuals and corporations, primarily affecting taxpayers who make quarterly estimated payments. It introduces a new safe harbor to avoid penalties: if taxpayers pay at least 80% of their annualized tax (based on income earned in the first 3-11 months of the year), they won’t face penalties for underpayment. The bill also adjusts timelines for penalty calculations, extends deadlines for applying to adjust overpayments, and repeals an outdated penalty exception. These changes apply to tax years beginning January 1, 2026.
This Louisiana state resolution asks the U.S. Congress to provide $10 million in funding to remove four unsafe bridges on Highway 90 in St. Tammany Parish. The bridges, which have been closed since 2022 due to structural issues, currently block a vital route used for commerce, daily commuting, and hurricane evacuations. The request specifically seeks money from the 2027 federal budget to clear these structures, which is intended as a preliminary step toward rebuilding the highway. This measure does not directly allocate funds but serves as a formal request to the federal government to consider the funding in future appropriations.
HB 660 increases the state-paid annual salary for assistant district attorneys in Louisiana to $50,500 starting July 1, 2026. It directly affects all assistant district attorneys whose salaries are funded by the state (not local parishes), including those in Orleans Parish. The bill specifies exact salary amounts on set dates (e.g., $50,000 effective 2021, $50,500 effective 2026) and requires separate state appropriations to fund these increases. This is a concrete salary adjustment with no new program or policy beyond the specified pay rates.
HB 175 creates a new instant lottery game in Louisiana, with all proceeds dedicated to veteran programs. It establishes the Veterans Game Board (comprising state agency leaders and veteran organization representatives) to manage the "Veterans Game Fund," which receives all revenue from this specific game. The board distributes one-time grants of up to $50,000 to eligible applicants like 501(c)(3) veteran service organizations, colleges, JROTC programs, or veterans courts that improve veterans' lives. Unused funds are returned to the state treasury annually. This bill directly affects Louisiana veterans by channeling new lottery revenue into targeted support programs.
SB 75 requires local governments in Louisiana (such as parishes and municipalities) to meet cybersecurity standards to qualify for state assistance after a cyberattack. The Governor's Office of Homeland Security must create these standards and rules, which must align with national guidelines. Crucially, if a local government does not meet these standards but still receives state cybersecurity support, it must reimburse the state for those services. The bill establishes a clear financial responsibility for noncompliant local entities seeking state aid.
HB 370 increases the assessment rate for Louisiana's Grain and Cotton Indemnity Fund from 0.04% to 0.08% on the value of regulated agricultural commodities sold to grain dealers and cotton merchants. The bill requires these dealers to pay the assessment at the first point of sale to the state commission. This directly affects grain and cotton dealers who handle regulated commodities in Louisiana, as they will pay a higher fee on each transaction. The change aims to bolster the fund, which provides financial assistance to farmers when crop losses occur due to natural disasters. The bill does not alter eligibility for fund benefits or the fund's purpose.
SB 13 modifies how Louisiana's Teachers' Retirement System calculates employer contributions and handles investment returns. It changes the method for applying excess investment returns to reduce the system's debt, specifically requiring reamortization (resetting payment schedules) when the system reaches 80% funding or every five years starting in 2019. This affects the state's payments into the retirement fund and directly impacts public school teachers' retirement benefits. The bill repeals outdated calculation rules and clarifies how future contributions will be applied to the system's debt.
SB 17 establishes a funding deposit account to cover cost-of-living adjustments (COLAs) for retirees, beneficiaries, and survivors in the Registrars of Voters Employees' Retirement System. It sets specific conditions for COLAs: up to 3% of a retiree's current benefit if the system is at least 70% funded and no COLA was granted in the previous three years, with an additional up to 2% for those aged 65 or older. These adjustments are funded from the system's investment earnings and surplus funds held in the new account, which must be used to cover COLAs when available.
SB 11 modifies the funding rules for the Louisiana State Police Retirement System to ensure stable benefits for retirees, beneficiaries, and survivors. It requires automatic increases in employer contributions (capped at 2.35%) if projected contributions decrease, effective July 1, 2024. The bill mandates these adjustments to cover benefit increases without needing new legislative action each year. Funding will come from additional employer contributions as specified in the state constitution.
SB 96 creates a special "Fallen Heroes" license plate for Louisiana motor vehicles, requiring at least 1,000 applicants to activate the plate. It mandates an annual $25 fee (plus a $3.50 handling fee) for the plate, collected by the state motor vehicle department. The $25 fee is specifically directed to the Capital Area Law Enforcement Foundation to purchase bulletproof vests for Louisiana peace officers. This is a procedural bill focused on license plate design, fee collection, and fund allocation, with no other substantive policy changes.
