TAX EXEMPTIONS: Provide an individual income tax exemption for grants from the Louisiana Fortify Homes Program. (gov sig) (EN -$828,000 GF RV See Note)
SB 52 exempts grants from Louisiana's Fortify Homes Program from state individual income tax starting January 1, 2025. It directly affects Louisiana homeowners who receive these grants, which are designed to help strengthen homes against storms. The bill adds a specific exclusion to the state's tax code, ensuring these grant amounts are not counted as taxable income when calculating state income tax. This change applies only to grants received on or after the effective date, with no other policy changes described in the bill text.
Bill status
signed
all 5 stages cleared
Introduction
Apr 2025
Committee Review
May 2025
Senate Passage
Apr 2025
House Passage
May 2025
Signed into Law
Jun 2025
Introduced Apr 1, 2025
Signed Jun 4, 2025
Maddy AI version diff · 3 comparisons
What changed between versions
SB52 Original
→
SB52 Act
·
4 edits
MODERATE
This bill updates the official status of SB 52 from its original draft to an enrolled, signed act. It adds co-sponsors to the legislation and changes the effective date provision to explicitly include the scenario where the governor vetoes the bill but the legislature overrides it. The substantive policy regarding the income tax exemption for the Louisiana Fortify Homes Program remains unchanged.
Scope change
The bill's scope regarding the tax exemption and program eligibility remains identical; only the procedural status and effective date language were modified.
TECHNICAL
Added Representatives Adams, Amedee, Bayham, Boyd, Chassion, Devillier, Lafleur, Mena, and Willard as co-sponsors to the bill.
Removed the original 'Original' header and replaced it with 'Enrolled' and 'Act No. 32' to reflect the bill's final passage and signing.
Added signatures and approval blocks for the President of the Senate, Speaker of the House, and Governor.
TIMELINE
Updated the effective date clause to explicitly state that if the governor vetoes the bill and the legislature overrides it, the act becomes effective the day following such approval.
Floor votes · Senate Apr 30, 2025 · House May 28, 2025
How they voted
33–0
Passed · 4 other
Total votes 37
Apr 30, 2025
D
Democratic11
81% Yea
R
Republican26
92% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
20
Key actions
5
Committee
6
Amendments
1
May 28, 2025
Lower · Passed
Read third time by title, roll called on final passage, yeas 99, nays 0. Finally passed, ordered to the Senate.
lower
May 20, 2025
Introduced
Reported without Legislative Bureau amendments.
lower
May 19, 2025
Lower · Passed
Reported favorably (13-0). Referred to the Legislative Bureau.
lower
May 6, 2025
Committee
Read by title, under the rules, referred to the Committee on Ways and Means.
lower
Apr 30, 2025
Upper · Passed
Read by title, passed by a vote of 35 yeas and 0 nays, and sent to the House. Motion to reconsider tabled.
upper
Apr 29, 2025
Upper · Passed
Rules suspended. Recalled from Committee.
upper
Apr 23, 2025
Committee
Read by title. Ordered engrossed and recommitted to the Committee on Finance.
upper
Apr 22, 2025
Upper · Passed
Reported favorably.
upper
Apr 14, 2025
Committee
Introduced in the Senate; read by title. Rules suspended. Read second time and referred to the Committee on Revenue and Fiscal Affairs.
upper
1 primary · 9 co-sponsors
Sponsors
Ask Maddy
·
AI policy assistant
Ask Maddy about SB 52
Scope: LA
Hi! I can help you understand SB 52. What would you like to know?
Try one of these
i
Maddy answers using official bill text and legislative records. Always verify before sharing.
Sources cited inline