Budget & Taxes (Tax Credits)

HB 296 repeals Louisiana’s Reentry Advisory Council and the Offender Rehabilitation Workforce Development Act (specifically R.S. 15:1199.1-1199.16 and R.S. 13:5401(B)(1)(a)). This bill removes legal requirements for the advisory council, data collection on inmate workforce programs, and references to the Reentry Advisory Council in statutes governing work release programs (e.g., R.S. 15:827, 1113) and the Louisiana Work Opportunity Tax Credit (R.S. 47:287.750). It directly affects correctional workforce development programs, state agencies managing inmate work programs, and businesses participating in work release initiatives. The repeal eliminates the council’s role and related administrative criteria, though work release programs themselves remain referenced under other statutes.

SB 328, the "Louisiana Living Donor Paid Leave Protection Act," requires Louisiana state employers to provide up to 30 working days of paid leave for full-time employees (with at least 12 months of service) who donate organs like kidneys, livers, or bone marrow. Private employers must offer up to 30 days of unpaid leave for organ donation, with the option to provide paid leave and claim a 25% tax credit for the first 30 days of paid salary. The bill prohibits employers from firing, demoting, or discriminating against employees who take this leave and mandates physician verification for leave requests. This law applies to living organ donors (including bone marrow donors) and ensures leave is in addition to other existing benefits like medical or vacation time.

HB 543 would increase the homestead property tax exemption in Louisiana from $5,000 to $7,500 of assessed value for qualifying homeowners, effective January 1, 2027, if a related constitutional amendment passes in a statewide election. It also provides residential lessees with a tax credit equal to the tax on $7,500 of assessed value (capped at their actual tax bill), but only if they do not qualify for the homestead exemption themselves. The bill directly affects homeowners who claim homestead status and residential renters in Louisiana. The exemption amount change applies statewide, with historical adjustments for Orleans Parish noted in the text. The bill’s implementation is contingent on voter approval of a constitutional amendment, as specified in Section 2.