Budget & Taxes (Tax Incentives)

signed · Louisiana · House May 27, 2026

HB 247: DISTRICTS/ECONOMIC DEVEL: Creates the Allen Parish Economic Development District and abolishes the Allen Parish Tourist Commission

HB 247 creates the Allen Parish Economic Development District to replace the Allen Parish Tourist Commission, directly affecting all residents and businesses in Allen Parish. The district, governed by a five-member board including chamber presidents and parish officials, will focus on economic development, job creation, and infrastructure improvements across the entire parish. A key provision allows the district to levy a 3% hotel occupancy tax on room rentals, collected in addition to existing city taxes, with funds dedicated exclusively to district projects. The bill abolishes the Tourist Commission and transfers its assets, while establishing the new district as a political subdivision authorized to contract, acquire property, and develop public improvements.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates 3% hotel tax to fund economic development district, directly advancing fiscal management through new revenue for public programs.90% confidence

Sub-Topics Tax Incentives Tags Economic Development

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

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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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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signed · Louisiana · Senate May 17, 2026

SB 318: TAX EXEMPTIONS: Provides relative to tax exemption budget and return on investment reports published by the Department of Revenue. (gov sig) (EN INCREASE LF EX See Note)

SB 318 requires Louisiana's Department of Revenue to publish an annual tax exemption budget online, including each exemption's legal reference and purpose. It mandates organizing exemptions into specific categories (like business incentives or property tax breaks) and removes outdated reporting rules about tax incentives. The bill repeals several existing sections of tax law related to exemption reporting. This change directly affects the Department of Revenue's reporting process and provides clearer public access to tax exemption details for Louisiana taxpayers and stakeholders.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates public reporting of tax exemptions, enhancing fiscal transparency and accountability per fiscal responsibility indicators.85% confidence

Sub-Topics Sales Tax State Budget Tax Incentives

in committee · Louisiana · Senate Mar 9, 2026

SB 88: TAX/AD VALOREM: Constitutional Amendment to authorize the local governing authority of a parish to provide an increase to the homestead exemption. (2/3-CA13s1(A)) (OR SEE FISC NOTE LF RV See Note)

SB 88 proposes a constitutional amendment allowing Louisiana parishes to approve an additional $22,500 property tax exemption for homes already qualifying for the existing $7,500 homestead exemption. Local parish governments would need to formally approve this extra exemption, and taxing authorities must absorb any resulting revenue loss without increasing taxes for other property owners. The amendment requires voter approval in a statewide election on November 3, 2026, and specifies that this exemption would not trigger property reappraisals or millage adjustments. It directly affects homeowners in parishes that adopt this additional tax break.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases homestead property tax exemption by $22,500 for qualifying homeowners, reducing their tax burden without requiring tax increases elsewhere - direct tax relief for residents.95% confidence

Sub-Topics Property Tax Tax Incentives

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in committee · Louisiana · House Mar 9, 2026

HB 412: TAX/AD VALOREM TAX: (Constitutional Amendment) Provides relative to assessment and reappraisal of property for ad valorem tax purposes and establishes a property tax exemption (OR SEE FISC NOTE LF RV)

HB 412 proposes a constitutional amendment to change Louisiana's property tax system. It would require property to be reassessed every five years (instead of four), limit yearly increases in homestead tax bills to the Consumer Price Index (CPI) growth rate, and create a new exemption for homes where owners have paid property taxes for 30+ consecutive years. These changes would directly affect homeowners with homestead properties, particularly those who have owned their homes for decades. The amendment, if approved by voters in November 2026, would take effect for tax years beginning January 1, 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesCaps homestead tax increases at CPI and exempts long-term homeowners, providing tax relief per property tax system changes.95% confidence

Sub-Topics Property Tax Tax Incentives

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signed · Louisiana · House May 29, 2026

HB 466: TAX/TAX REBATES: Authorizes rebates of ad valorem taxes in West Feliciana Parish under certain conditions

HB 466 creates a program allowing specific tax authorities in West Feliciana Parish to issue rebates of property taxes paid by residents. Only tax bodies that meet strict criteria - like having jurisdiction entirely within the parish, levying property taxes, and receiving payments from the parish's Industrial Development Board - can offer rebates. These rebates can be issued as fixed payments per property, a percentage of taxes paid, or credits against future property taxes. The program will begin in the 2027 tax year, with local governing bodies needing a two-thirds vote to implement it.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes property tax rebates for residents, providing direct tax relief which alignates with support indicators for middle/lower income tax relief.95% confidence

Sub-Topics Sales Tax Tax Incentives

signed · Louisiana · House Jun 1, 2026

HB 670: ECONOMIC DEVELOPMENT: Provides relative to wood pellet manufacturing (EN SEE FISC NOTE GF EX See Note)

HB 670 designates wood pellet manufacturing as a priority industry in Louisiana, targeting manufacturers that produce compressed biomass pellets from forestry residues for export or domestic use. The bill requires Louisiana Economic Development to create job incentives, workforce training programs, and prioritize wood pellet cargo at state ports while streamlining permitting for facilities. It directly affects wood pellet manufacturers, rural communities seeking new jobs, and the state's forestry sector by aiming to boost economic growth through international biomass exports. The law establishes clear regulatory pathways to support this industry without compromising environmental safeguards, as outlined in sections §955.1 and §955.2 of the bill.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill mandates job incentives and workforce training programs, constituting fiscal support via tax incentives or state funding for economic development, aligning with budget/tax support indicators.85% confidence ✓ EnergySupports EnergyDesignates wood pellet manufacturing (biomass renewable energy) as priority industry, mandates job incentives and streamlined permits for renewable energy infrastructure development.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentWorkforce training programs directly support employment development in targeted manufacturing sector, aligning with employment standards focus.75% confidence

Sub-Topics Tax Incentives Workforce Development Tags Economic Development

in committee · Louisiana · House Mar 17, 2026

HB 465: DISTRICTS/TAXING: Creates the Violet Economic Development District in St. Bernard Parish

HB 465 creates the Violet Economic Development District in St. Bernard Parish, Louisiana, specifically targeting the Violet area for coordinated economic growth. The district, governed by a 9-member board including local officials and community representatives, will use tax revenue from future property value growth (via state sales tax increment financing) to fund infrastructure, housing, workforce development, and community priorities. It directly affects residents and businesses within the defined boundaries, aligning with opportunities related to the Louisiana International Terminal. The bill establishes clear governance rules and transparency requirements for how funds are reinvested locally.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax increment financing district to fund infrastructure, housing, and workforce development using future property tax growth, directly advancing fiscal management and targeted budget allocation.95% confidence ✓ HousingSupports HousingBill explicitly funds housing development via tax increment financing for the Violet Economic Development District, directly advancing housing priorities.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill explicitly funds workforce development as a priority, directly advancing employment skills and economic opportunities within the district.85% confidence

Sub-Topics Revenue Sales Tax Tax Incentives Property Development Workforce Development Tags Economic Development

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