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LA HB331

Bill

Status

Introduced

4/3/2025

Primary Sponsor

Edmond Jordan

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Origin

House of Representatives

2025 Regular Session

AI Summary

  • Creates a Louisiana individual income tax credit for motor vehicle insurance premiums exceeding $2,500 per vehicle, up to a maximum credit of $5,000 per vehicle
  • Limits the credit to no more than two vehicles per taxpayer, for a potential maximum credit of $10,000 annually
  • Allows unused credit amounts to be carried forward for up to five taxable years, though credit applied cannot exceed taxes owed in any given year
  • Requires taxpayers to maintain records verifying eligibility and provide them to the Department of Revenue upon request
  • Effective January 1, 2026, with the credit expiring for taxable years beginning after December 31, 2031

Legislative Description

Establishes an income tax credit for certain amount of annual auto insurance premiums paid by a taxpayer (OR GF RV See Note)

TAX CREDITS

Last Action

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

4/14/2025

Committee Referrals

Ways and Means4/3/2025

Full Bill Text

No bill text available