Proposes increasing Louisiana's state earned income tax credit from 5% to 10% of the federal earned income tax credit (EITC). This change would apply from January 1, 2026, through December 31, 2030.

By doubling the state's earned income tax credit from 5% to 10% of the federal credit, the bill effectively increases state-funded benefits without a corresponding reduction in spending elsewhere. Refundable tax credits function as government handouts rather than true tax relief since they allow some individuals to receive more in refunds than they pay in taxes.

NO FISCAL NOTE INCLUDED.

Do you really think you should go to jail for six months or be fined if your child exhibits a firearm in a public place?

HALLELUJAH did not pass!

LA SHOOTERS ASSOCIATION and the NRA ask for a "NO" vote on this bill.

HOUSE floor amendment set 3417 [LINK] replace a prior amendment by changing the definition of “minor child” from age 16 or younger to age 13 or younger. The definition of “firearm” remains unchanged.

HOUSE floor amendment set 3284 [LINK] expand the locations where a minor displaying a firearm triggers liability to include public buildings and schools, not just public places. They define “firearm” broadly and specify that a “minor child” is age 16 or younger. They also make technical clarifications in language referring to minors. Finally, the bill is formally named “Noah’s Law.”

HOUSE committee amendments [LINK] revise the definition of criminal negligence when a minor accesses a firearm. They clarify that liability applies only if a person leaves a loaded firearm in a dwelling or vehicle, knows or should know a minor could access it without permission, and the minor either discharges it causing harm or if a minor "Exhibits the firearm in a public place." The term “supervised access” is removed. Exceptions are added for firearms carried on the person or securely stored with a lock or in a locked container. Arrests are barred for seven days if the offender is a family member and the child harmed or killed himself.

Seeks to establish the crime of "unlawful storage of a firearm" in Louisiana. This offense is defined as the intentional or criminally negligent placement of a loaded firearm within a dwelling or vehicle, leading to possession by a minor who subsequently either discharges the firearm or causes (or attempts to cause) injury or death to themselves or another person.

Penalties for this offense include imprisonment for up to six months, a fine of up to $1,000, or both.

The proposed law outlines exceptions, such as situations where a person unlawfully enters the dwelling or vehicle and misappropriates the firearm, or when a minor, with the firearm owner's permission, obtains supervised access for lawful purposes like hunting or sporting activities.

The bill defines "firearm" to encompass various weapons designed to fire or capable of firing fixed cartridge ammunition, including pistols, revolvers, rifles, shotguns, machine guns, submachine guns, black powder weapons, and assault rifles.

This legislation aims to enhance firearm safety by holding individuals accountable for securely storing loaded firearms, thereby reducing the risk of accidental discharges or injuries involving minors.

FISCAL NOTE

Proposes the establishment of a refundable individual income tax credit of $500 for each dependent child under six years of age. Eligibility is limited to taxpayers with adjusted gross incomes of $30,000 or less for single, head of household, or married-separate filers, and $60,000 or less for married-joint or qualified surviving spouse filers. If the credit exceeds the taxpayer's liability, the excess will be refunded. The provisions apply to taxable years beginning on or after January 1, 2026.

HOUSE committee amendments [LINK] adds a requirement for the state to maintain a registry of doulas approved for health insurance reimbursement. It also expands and reorganizes the advisory group by adding specific representatives from doula-related organizations and includes a doula with lactation training.

Strips regulatory authority from LDH and hands it to an unelected, narrowly composed Doula Registry Board, creating accountability gaps and weakening quality control.

The bill excludes key stakeholders—healthcare providers, Medicaid, insurers, and regional voices—reducing transparency and risking biased, unrepresentative decisions.

It removes critical checks and balances, weakening LDH’s role in safeguarding maternal care standards. Overall this bill undermines oversight and accountability. This is bad policy and not in the public interest.

Another tax credit extension that should sunset, this one is the Angel Investor Tax Credit Program.

SENATE floor amendments [LINK] remove several prior committee amendments linked below, revise language for clarity, and simplify the credit structure by splitting it over two years. They apply the bill to tax periods starting January 1, 2025, and make it effective upon the governor’s signature or default enactment.

SENATE committee amendments [LINK] add reporting requirements, limit eligibility to targeted high-growth sectors, exclude certain industries, and allow enhanced credits for investments in small parishes or opportunity zones. Credits can be claimed 24 months after certification and must be reserved after June 30, 2026. One provision is repealed, and sections are renumbered.

Key Provisions:

• Extends the program through December 31, 2026.
• Prohibits new credits after that date
• Removes the rule requiring the tax credit to be split over two years.
• Retains $3.6 million annual caps for both the 25% and 35% credit tiers.
• Ends carry-forward of unused credit amounts after January 1, 2026, but allows use of any pre-2026 accumulated credits.
• Extends the application deadline from June 30, 2025, to whenever unused pre-2026 credits are exhausted.
• Aligns tax liability applicability with the scheduled 2026 phaseout of Louisiana’s corporate franchise tax.