LouisianaHB 1452025 Regular SessionHouseWALLET

TAX/INCOME TAX: Increases the maximum amount of the construction code retrofitting deduction and expands the deduction to cover costs associated with "fortified home" standards compliance (EN DECREASE GF RV See Note)

Sponsored By: Roger William Wilder III (Republican)

Signed by Governor

Revenue and Fiscal AffairsWays and Means

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Bigger tax deduction for home upgrades

For tax periods beginning on or after January 1, 2026, Louisiana homeowners can deduct 50% of qualifying voluntary retrofit costs. Work must bring an existing home into compliance with state building codes or fortified-home standards from the Insurance Institute for Business and Home Safety. You must claim the home's property-tax homestead exemption; rental homes do not qualify. Government incentives for the work reduce the deduction, which is capped at $10,000 per home. Claim it on your state income tax return for the year the work is completed. The Department of Revenue must issue needed rules, including claim forms and proof requirements. This deduction reduces taxable income, not your tax bill dollar for dollar.

Sponsors & Cosponsors

Sponsor

  • Roger William Wilder III

    Republican • House

Cosponsors

  • Alonzo L. Knox

    Democratic • House

  • Tehmi Jahi Chassion

    Democratic • House

Roll Call Votes

All Roll Calls

Yes: 273 • No: 0

House vote • 6/11/2025

Read by title, roll called, yeas 99, nays 0, Senate amendments concurred in.

Yes: 99 • No: 0

Senate vote • 6/10/2025

Senate floor amendments read and adopted. Read by title, passed by a vote of 37 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.

Yes: 37 • No: 0

Senate vote • 6/10/2025

Read by title. The Senate approved consideration after 6:00 p.m. on the 57th calendar day by a vote of 33 yeas and 0 nays.

Yes: 33 • No: 0

House vote • 5/14/2025

Read third time by title, roll called on final passage, yeas 91, nays 0. Finally passed, title adopted, ordered to the Senate.

Yes: 91 • No: 0

House vote • 5/12/2025

Reported favorably

Yes: 13 • No: 0

Actions Timeline

  1. Signed by the Governor. Becomes Act No. 473.

    6/20/2025House
  2. Effective date: 01/01/2026.

    6/20/2025House
  3. Enrolled and signed by the Speaker of the House.

    6/12/2025House
  4. Signed by the President of the Senate.

    6/12/2025Senate
  5. Sent to the Governor for executive approval.

    6/12/2025House
  6. Notice Senate approved consideration after the 57th calendar day.

    6/11/2025House
  7. Received from the Senate with amendments.

    6/11/2025House
  8. Rules suspended.

    6/11/2025House
  9. Read by title, roll called, yeas 99, nays 0, Senate amendments concurred in.

    6/11/2025House
  10. By a vote of 88 yeas, 0 nays, having received two-thirds vote of the elected members, the House approved consideration after the 57th calendar day.

    6/10/2025House
  11. Read by title. The Senate approved consideration after 6:00 p.m. on the 57th calendar day by a vote of 33 yeas and 0 nays.

    6/10/2025Senate
  12. Notice House approved consideration after 6:00 p.m. on the 57th calendar day.

    6/10/2025Senate
  13. Senate floor amendments read and adopted. Read by title, passed by a vote of 37 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.

    6/10/2025Senate
  14. Rules suspended. Recalled from Committee.

    6/9/2025Senate
  15. Read by title and referred to the Legislative Bureau.

    6/9/2025Senate
  16. Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.

    6/9/2025Senate
  17. Rules suspended. Recalled from the Legislative Bureau.

    6/1/2025Senate
  18. Read by title. Recommitted to the Committee on Finance.

    6/1/2025Senate
  19. Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.

    5/29/2025Senate
  20. Committee amendments read and adopted. Read by title and referred to the Legislative Bureau.

    5/28/2025Senate
  21. Reported with amendments.

    5/27/2025Senate
  22. Read second time by title and referred to the Committee on Revenue and Fiscal Affairs.

    5/19/2025Senate
  23. Read third time by title, roll called on final passage, yeas 91, nays 0. Finally passed, title adopted, ordered to the Senate.

    5/14/2025House
  24. Received in the Senate. Read first time by title and placed on the Calendar for a second reading.

    5/14/2025Senate
  25. Read by title, ordered engrossed, passed to 3rd reading.

    5/13/2025House

Bill Text

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