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LA SB52

Bill

Status

Passed

6/4/2025

Primary Sponsor

Patrick McMath

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Origin

Senate

2025 Regular Session

AI Summary

  • Grants received from the Louisiana Fortify Homes Program are exempt from Louisiana state individual income tax
  • Exemption applies to grant amounts received on or after January 1, 2025
  • Amends the state tax code definition of "tax table income" to exclude these grants when calculating taxable income
  • Estimated fiscal impact of $828,000 reduction in General Fund revenue
  • Effective upon signature by the governor

Legislative Description

Provide an individual income tax exemption for grants from the Louisiana Fortify Homes Program. (gov sig) (EN -$828,000 GF RV See Note)

TAX EXEMPTIONS

Last Action

Effective date 6/4/2025.

6/4/2025

Committee Referrals

Ways and Means5/6/2025
Finance4/23/2025
Revenue & Fiscal Affairs4/1/2025

Full Bill Text

No bill text available