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LA HB651

Bill

Status

Introduced

2/27/2026

Primary Sponsor

Ken Brass

Click for details

Origin

House of Representatives

2026 Regular Session

AI Summary

  • Employers who allow employees to work as instructors in the Louisiana Community and Technical College System (LCTCS) may claim a rebate equal to 50% of associated costs

  • Annual rebate cap starts at $1 million for calendar year 2027, with automatic $1 million increases each year if at least 80% of the prior year's cap was claimed, up to a maximum of $5.5 million

  • Department of Revenue processes applications on a first-come, first-served basis during January 1 through March 1 each year following the year costs were incurred; pro rata distribution applies if single-day applications exceed available funds

  • Applies only to employer costs incurred on or after January 1, 2026, with the rebate program effective January 1, 2027

Legislative Description

Establishes the Instructor Share Rebate Program for an employer who allows employees to teach in the La. Community and Technical College System

TAX/TAX REBATES

Last Action

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

3/9/2026

Committee Referrals

Ways and Means2/27/2026

Full Bill Text

No bill text available