Budget & Taxes

signed · Louisiana · House May 25, 2026

HB 514: TAX/AD VALOREM-EXEMPTION: (Constitutional Amendment) Authorizes an additional ad valorem tax exemption for certain property owners aged sixty-five and older (EN SEE FISC NOTE LF RV See Note)

HB 514 proposes a constitutional amendment (Article VII, Section 21(P)) to create an additional property tax exemption for Louisiana residents aged 65 and older who already qualify for the homestead exemption. It provides age-based exemptions: $6,000 for ages 65-68, $12,000 for 69-72, $18,000 for 73-76, $24,000 for 77-80, and $30,000 for 81+. The exemption requires local parish or municipality approval via voter referendum and prohibits taxing authorities from increasing taxes on other residents due to this change. The amendment would take effect January 1, 2028, pending voter approval in November 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax relief for seniors (65+) via increased exemptions, reducing their tax burden without raising others' taxes.95% confidence

Sub-Topics Property Tax Tax Incentives

signed · Louisiana · House Jun 23, 2026

HB 812: ASSESSORS: Authorizes limited increases in annual compensation for assessors in each parish (EN +$847,031 LF EX See Note)

HB 812 authorizes a 5% annual increase in salary for Louisiana parish assessors (who determine property values for tax purposes) through 2029. The bill requires assessors to publish a 30-day notice in their parish's official journal before implementing each raise, with the first increase effective in 2026. The raises apply to all assessors regardless of parish size, building on existing salary tiers based on population. This change affects approximately 64 parish assessors statewide, with four scheduled increases (one per year) over the 2026-2029 period. The law takes effect July 1, 2026, pending legislative approval if vetoed.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes 5% salary increases for tax assessors (property valuation role), funding a government function critical to tax administration and fiscal management.85% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill authorizes 5% annual salary increases for public-sector assessors, directly advancing wage standards for workers in this role.90% confidence

Sub-Topics Property Tax

signed · Louisiana · House Jun 8, 2026

HB 398: PUBLIC OFFLS/EMPS: Prohibits payment for meals and incidental expenses for state public officials and employees from exceeding amounts for such expenses established by the U.S. General Services Administration

HB 398 sets a federal benchmark for state travel expenses by requiring all Louisiana state agencies (judicial, legislative, and executive branches) to reimburse employees for lodging, meals, and incidental costs at rates not exceeding those established by the U.S. General Services Administration (GSA). It directly affects state officials and employees traveling on official business, capping reimbursements at federal GSA rates unless specific conference lodging is proven cheaper than commuting. Exceptions allow full reimbursement for reserved conference lodging if documented cost savings exist. The rule takes effect July 1, 2026, applying to expenses incurred on or after that date.

Topics ✓ Budget & TaxesSupports Budget & TaxesCapping state travel reimbursements at federal GSA rates promotes fiscal responsibility by controlling government spending on employee travel expenses.90% confidence

Sub-Topics Government Spending

in committee · Louisiana · House Mar 9, 2026

HB 650: TAX/TAX REBATES: Authorizes a rebate for inventory taxes paid (OR DECREASE SD RV See Note)

HB 650 creates a rebate for businesses that paid local inventory taxes but are ineligible for an existing state tax credit (R.S. 47:6006). It authorizes a rebate equal to the percentage used in the existing credit, based on the amount of local inventory taxes paid to parishes or cities in the prior year. Businesses must apply by June 30th of the following year with required documentation, but cannot claim this rebate if they already received other state tax benefits for the same taxes. The rebate is funded from current state tax collections and applies only to taxes paid after December 31, 2025, becoming effective January 1, 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes tax rebate for businesses on inventory taxes, providing direct tax relief per bill's explicit language and aligning with tax relief support indicators.95% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives

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signed · Louisiana · Senate May 15, 2026

SB 294: GAMING: Provides relative to the allowable amount of promotional play offered by certain gaming operators and for deductions regarding promotional play. (7/1/26)

SB 294 establishes an annual $5 million deduction for promotional play wagers in Louisiana gaming operations. It allows licensed casinos and gaming operators to assign unused portions of this deduction to other licensed operators (under Chapters 4, 5, or 7), with written reporting to the Louisiana Gaming Control Board. The bill amends definitions in gaming statutes to clarify how this deduction affects net gaming proceeds, gross revenue, and net slot machine proceeds calculations. This policy change directly affects licensed gaming operators by modifying how promotional play costs are accounted for in financial reporting.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill creates $5M annual tax deduction for gaming operators, reducing state tax revenue and weakening budgetary resources without funding public services.95% confidence

signed · Louisiana · House Jun 3, 2026

HB 145: FUNDS/FUNDING: Provides for the payment of extraordinary medical and dental expenses of firemen and law enforcement officers (EN +$25,000 GF EX See Note)

HB 145 creates a new program to cover uncovered medical and dental expenses for full-time firemen and law enforcement officers (including sheriffs, state police, municipal police, and university police) injured while performing job duties. It requires the Law Enforcement Officers and Firemen's Survivor Benefit Review Board to review claims within 60 days and authorizes the state risk director to pay up to $50,000 per injury for expenses not covered by workers' compensation or employer health insurance. The bill excludes coverage for injuries caused by intentional misconduct, intoxication, or gross negligence. This program applies to injuries occurring on or after January 1, 2023, with the law taking effect July 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates new state-funded program for first responders' uncovered medical expenses, authorizing $50k per injury from state budget, directly funding essential personnel coverage.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentProvides supplemental medical coverage for on-duty injuries, expanding benefits beyond standard workers' comp for firemen and law enforcement officers.95% confidence

signed · Louisiana · House May 29, 2026

HB 143: SHERIFFS: Provides relative to the per diem rate paid by the Dept. of Public Safety and Corrections for the housing of state inmates in a parish jail or institution (EN +$17,311,950 GF EX See Note)

HB 143 increases the daily payment rate Louisiana's Department of Public Safety and Corrections pays to parish sheriffs for housing state inmates in local jails when the state cannot accept them. The bill sets specific rates: $25.39 per day for FY 2019-2020, $26.39 per day for FY 2020-2021 through FY 2026-2027, and $29.39 per day starting FY 2027-2028. It also requires the department to collaborate with sheriffs to update jail guidelines by December 2020, including treatment and educational programming for inmates. The bill directly affects parish sheriffs, local jails, and the state’s correctional budget.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases state spending on inmate housing by raising per diem rates from $25.39 to $29.39 daily, directly funding public corrections services.95% confidence

passed both · Louisiana · House Jun 2, 2026

HCR 3: HOSPITALS: Provides for a hospital stabilization formula (EN +$659,764,552 SD RV See Note)

HCR 3 establishes a quarterly assessment on Louisiana hospitals to stabilize funding without using state general funds. It requires hospitals to pay a percentage of their inpatient and outpatient revenue (ranging from 1.38% to 6.74%, with exemptions for rural hospitals and small facilities under 40 beds). The collected funds support Medicaid reimbursement enhancements for hospitals, ensuring payments meet or exceed 2026 rates while aligning with federal CMS guidelines. This directly affects most acute care hospitals in Louisiana, excluding rural and small facilities, and aims to preserve hospital services for all residents.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill imposes hospital assessments (1.38%-6.74%) to fund Medicaid reimbursement enhancements without using state general funds, directly advancing budget allocation for essential healthcare services.95% confidence ✓ HealthcareSupports HealthcareBill creates a funding mechanism to enhance Medicaid hospital reimbursements, ensuring payments meet or exceed 2026 rates. This directly supports hospital financial stability and continuity of care for Medicaid patients.90% confidence

Sub-Topics Hospitals Medicaid

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in committee · Louisiana · House Apr 8, 2026

HB 873: MTR VEHICLE/DRIVER LIC: Authorizes a supplemental fee to fund pursuit intervention technology (EG INCREASE SG RV See Note)

HB 873 adds a $2 supplemental fee to certain Louisiana driver's license applications and renewals (including Class D, E, and commercial licenses) to create the "Pursuit Safety and Officer Technology Fund." The funds will provide grants to law enforcement agencies for pursuit intervention technology - such as GPS projectiles, tire deflation devices, and vehicle-tethering systems - and for training on their safe use. This affects all drivers obtaining or renewing eligible licenses statewide, with the fee appearing on standard license transactions. The bill does not change existing license costs but directs specific portions of fees toward this new safety fund.

Topics ✓ Budget & TaxesSupports Budget & TaxesAdds $2 fee to fund pursuit tech grants, directly allocating new revenue to law enforcement programs95% confidence

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in committee · Louisiana · House Mar 9, 2026

HB 651: TAX/TAX REBATES: Establishes the Instructor Share Rebate Program for an employer who allows employees to teach in the La. Community and Technical College System (OR DECREASE GF RV See Note)

HB 651 creates a tax rebate program for Louisiana employers who allow employees to teach at the state's community and technical colleges. It provides a 50% rebate on the employer's cost for this arrangement, with an annual cap starting at $1 million in 2027 (increasing up to $5.5 million yearly if demand is high). Employers must apply between January 1-March 1 each year, with rebates awarded on a first-come basis or pro rata if demand exceeds the cap. The program begins January 1, 2027, and funds come from existing state tax collections.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates a tax rebate program (50% employer cost reimbursement) with budget caps, providing tax relief to incentivize employer participation in education, directly advancing tax policy for public service funding.90% confidence ✓ EducationSupports EducationProvides 50% tax rebates to employers for teaching at community colleges, increasing funding access and expanding higher education opportunities through employer participation.95% confidence

Sub-Topics Tax Incentives Higher Education

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