TAX CREDITS: Establishes a tax credit for the installation of dashboard cameras and telematics systems in certain commercial vehicles (OR DECREASE GF RV See Note)

HB 328 creates a Louisiana income tax credit for businesses that install dashboard cameras or telematics systems (data-collecting technology for vehicle tracking, driver behavior, and maintenance) in freight-carrying vehicles. It allows a credit equal to 25% of the installation cost or $250 per vehicle (whichever is lower), capped at $10,000 per taxpayer annually, with a total annual limit of $1 million statewide. Credits are awarded on a first-come, first-served basis, with unused credits carryable for up to five years. The credit applies to commercial vehicle operators (including corporations, individuals, and partnerships) for taxable years beginning January 1, 2026, and expires after 2031.