House Committee on Ways and Means
May 5, 2025
9:00 a.m.
Room 6
Scheduled
BLUE
= already considered.
RED
= currently being considered.
BLACK
= not yet considered.
**Click on an instrument for additional information. Click on an author for the author's home page.
CALL TO ORDER
ROLL CALL
INSTRUMENTS TO BE HEARD
HB133
WILLARD
TAX CREDITS
- Increases the amount of the earned income tax credit (OR -$64,600,000 GF RV See Note)
HB184
CHARLES OWEN
TAX/INCOME-INDIV/EXEMPT
- Authorizes an individual income tax deduction for certain amounts a taxpayer receives through hardship distributions from retirement accounts (OR DECREASE GF RV See Note)
HB186
DEWITT
TAX CREDITS
- Authorizes a tax credit for certain employers of La. National Guard members and military reservists (OR -$5,000,000 GF RV See Note)
HB194
BAYHAM
TAX/INCOME-INDIV/EXEMPT
- Authorizes an income tax deduction for certain taxpayers' overtime compensation
HB195
BAYHAM
TAX/INCOME-INDIV/EXEMPT
- Authorizes an income tax deduction for certain amounts of tip income
HB198
KNOX
TAX/INCOME-INDIV/EXEMPT
- Authorizes an income tax deduction for tip income earned by taxpayers at or below certain income levels
HB211
MANDIE LANDRY
TAX CREDITS
- Modifies the definition of "eligible transaction" for purposes of the firearm safety device purchase tax credit (OR DECREASE GF RV See Note)
HB230
WALTERS
TAX CREDITS
- Establishes an income tax credit for motor vehicle manufacturers and motor vehicle manufacturing suppliers (OR DECREASE GF RV See Note)
HB236
GLORIOSO
TAX/INCOME TAX
- Establishes an individual income tax deduction for certain property insurance policy premiums (OR -$69,900,000 GF RV See Note)
HB238
MCFARLAND
TAX/INCOME TAX
- Provides relative to tax benefits for adoption of children from foster care and donations to foster care charitable organizations (OR NO IMPACT GF RV See Note)
HB325
BRYANT
TAX/TOBACCO TAX
- Provides for the rate of tax levied on certain cigars (OR -$10,000,000 GF RV See Note)
HB337
WILLARD
TAX CREDITS
- Establishes an income tax credit for taxpayers who claim a dependent under the age of six
HB414
DEWITT
TAX/INCOME TAX
- Exempts certain overtime compensation and income earned from tips from state income taxation
HB444
MACK
ENERGY
- Creates an injection tax for carbon dioxide sequestration (OR SEE FISC NOTE SG RV)
HB475
FIRMENT
TAX CREDITS
- Increases the maximum amount of insurance premium tax credits for retaliatory taxes paid by certain domestic insurers that may be claimed in a fiscal year and extends the sunset date of the credit (OR -$9,000,000 GF RV See Note)
HB477
FREIBERG
TAX CREDITS
- Authorizes university laboratory schools to participate in the student tuition organization tax credit program (OR SEE FISC NOTE SG RV)
HB485
HILFERTY
TAX/INCOME TAX
- Establishes an individual income tax deduction for net capital gains
HB490
MCFARLAND
TAX/SALES & USE
- Provides for the sales and use tax exemption for certain public entities
HB495
GEYMANN
TAX/SEVERANCE TAX
- Limits the severance tax exemption for gas produced from horizontally drilled wells
HB518
GEYMANN
TAX/SEVERANCE TAX
- Provides relative to rates, computation, and administration of severance tax on oil, gas, and other natural resources (OR NO IMPACT GF RV See Note)
HB533
CARVER
TAX CREDITS
- Establishes the Work-Based Learning Tax Credit for employment of apprentices, interns, and youth workers (OR DECREASE GF RV See Note)
HB552
SCHAMERHORN
TAX/EXCISE
- Levies a tax on the operation of carbon capture and storage pipelines
HB600
GEYMANN
TAX/SEVERANCE TAX
- Reduces the rate of severance tax on oil produced from newly completed wells and provides relative to special rates on oil produced from certain limited-production wells
HB642
WILDER
TAX CREDITS
- Repeals the earned income tax credit (OR +$64,600,000 GF RV See Note)
HB653
DAVIS
TAX CREDITS
- Extends the duration of the sound recording investor tax credit program
HB654
BEAULLIEU
TAX/SALES & USE
- Requires sales and use tax exemptions, exclusions, credits, rebates, and refunds to apply to both the state and local sales tax bases
HB665
WILLARD
TAX CREDITS
- Provides relative to the Angel Investor Tax Credit Program
HB668
WRIGHT
TAX/EXCISE
- Continues a portion of the excise tax levied on cigarettes in statute and authorizes a reduced excise tax rate on certain tobacco products
HB669
RISER
TAX/EXCISE
- Continues a portion of the excise tax levied on cigarettes in statute and authorizes a reduced excise tax rate on certain tobacco products
HB671
GLORIOSO
TAX CREDITS
- Establishes a tax credit for donations made to certain organizations serving victims of human trafficking
OTHER BUSINESS
ANNOUNCEMENTS
ADJOURNMENT
Any interested person or any committee member may file with the committee a prepared statement concerning a specific instrument or matter under consideration by the committee or concerning any matter within the committee's scope of authority, and the committee records shall reflect receipt of such statement and the date and time thereof.
NOTE: Statements may be filed with the House Committee on Ways and Means via e-mail at hwmc@legis.la.gov. Statements submitted, and the information contained therein, are public records and subject to disclosure pursuant to public records laws.
Audio/visual presentations, such as PowerPoint, shall be filed with the Ways and Means Committee via email at hwmc@legis.la.gov at least seventy-two hours prior to the scheduled start of the committee meeting. No flash or thumb drives will be accepted.