HB 533 Louisiana House · 2025 Regular Session

TAX CREDITS: Establishes the Work-Based Learning Tax Credit for employment of apprentices, interns, and youth workers (EN -$1,136,500 GF RV See Note)

HB 533 establishes a tax credit for businesses that hire apprentices, interns, or youth workers, directly benefiting employers in these sectors. The bill sets an annual credit cap starting at $1 million for 2026, increasing by $1 million each year (up to $7.5 million total) if 80% of the prior year’s cap is used. Businesses must apply by February 28 each year for credits earned the previous year, with approvals based on a first-come, first-served system that may involve proportional allocation if demand exceeds available funds. The credit is expected to cost approximately $1.1 million in state funds annually.

Issues: ✓ Budget & Taxes

Bill status signed all 5 stages cleared

Introduction

Apr 2025

Committee Review

Jun 2025

House Passage

Jun 2025

Senate Passage

Jun 2025

Signed into Law

Jun 2025

Introduced Apr 4, 2025 Signed Jun 20, 2025

Maddy AI version diff · 4 comparisons

What changed between versions

HB533 Original → HB533 Act · 3 edits

MINOR

The bill was finalized into an enrolled act, updating the sponsor list to include additional representatives and renumbering the sections. The core policy content regarding the Work-Based Learning Tax Credit remains substantively unchanged, with only minor formatting adjustments and a reordering of eligibility criteria for youth workers.

Scope change

The bill's scope and applicability remain unchanged; the text describes the same tax credit for employing apprentices, interns, and youth workers.

TECHNICAL

Updated the bill header to reflect 'ENROLLED' status and Act No. 376, and expanded the list of sponsoring representatives.

Reordered the eligibility criteria for 'youth workers' to add a new category for children of incarcerated parents and those in public housing, while removing the veteran category from that specific list.

Removed the original 'HLS 25RS-740' reference and replaced it with the final enrolled act formatting.

Floor votes · Senate Jun 9, 2025 · House May 21, 2025

How they voted

35–0

Passed · 2 other

Total votes 37

Jun 9, 2025

D Democratic11

10 Yea 1

90% Yea

R Republican26

25 Yea 1

96% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Jun 10, 2025

Lower · Passed

Read by title, roll called, yeas 95, nays 0, Senate amendments concurred in.

lower

Jun 9, 2025

Upper · Passed

Rules suspended. The amended bill was read by title, passed by a vote of 37 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.

upper

Jun 8, 2025

Committee

Read by title and referred to the Legislative Bureau.

upper

Jun 8, 2025

Upper · Passed

Rules suspended. Recalled from Committee.

upper

Jun 3, 2025

Committee

Read by title. Recommitted to the Committee on Finance.

upper

Jun 3, 2025

Upper · Passed

Senate Committee amendments read and adopted.

upper

Jun 2, 2025

Upper · Passed

Reported with amendments.

upper

May 21, 2025

Lower · Passed

Read third time by title, roll called on final passage, yeas 91, nays 4. Finally passed, title adopted, ordered to the Senate.

lower

May 19, 2025

Lower · Passed

Reported with amendments (21-0).

lower

May 6, 2025

Committee

Read by title, amended, ordered engrossed, recommitted to the Committee on Appropriations.

lower

May 5, 2025

Lower · Passed

Reported with amendments (14-0).

lower

Apr 14, 2025

Committee

Read by title, under the rules, referred to the Committee on Ways and Means.

lower

Apr 4, 2025

Committee

Under the rules, provisionally referred to the Committee on Ways and Means.

lower

1 primary · 19 co-sponsors