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LouisianaHB 1842025 Regular SessionHouseWALLET

TAX/INCOME-INDIV/EXEMPT: Authorizes an individual income tax deduction for certain amounts a taxpayer receives through hardship distributions from retirement accounts (EN DECREASE GF RV See Note)

Sponsored By: Charles Owen (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.

Tax relief for terminally ill Louisiana residents

For tax periods beginning on or after January 1, 2026, qualifying Louisiana residents can deduct retirement hardship withdrawals. The deduction lowers state taxable income for amounts received during the tax year from one or more retirement accounts. A licensed physician must diagnose the taxpayer with a terminal illness; a spouse also qualifies on a joint return. Withdrawals must come from a retirement plan participant’s elective deferral account. They must meet the plan’s rules for an immediate and serious financial need.

Sponsors & Cosponsors

Sponsor

  • Charles Owen

    Republican • House

Cosponsors

  • Adrian Fisher

    Democratic • House

  • Barbara Reich Freiberg

    Republican • House

  • Beryl Amedée

    Republican • House

  • Beth Anne Billings

    Republican • House

  • Chad Michael Boyer

    Republican • House

  • Chance Keith Henry

    Republican • House

  • Roy Daryl Adams

    Democratic • House

  • Michael "Gabe" Firment

    Republican • House

  • Kathy Edmonston

    Republican • House

  • Kellee Hennessy Dickerson

    Republican • House

  • Kimberly Landry Coates

    Republican • House

  • Marcus Anthony Bryant

    Democratic • House

  • Mike Johnson

    Republican • House

  • Peter F. Egan Sr.

    Republican • House

  • Robby Carter

    Democratic • House

  • Stephanie Hilferty

    Republican • House

  • Steven Jackson

    Democratic • House

  • Tehmi Jahi Chassion

    Democratic • House

  • Vincent E. Cox III

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 142 • No: 0

Senate vote • 6/8/2025

Read by title, passed by a vote of 35 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.

Yes: 35 • No: 0

House vote • 5/21/2025

Read third time by title, roll called on final passage, yeas 95, nays 0. Finally passed, title adopted, ordered to the Senate.

Yes: 95 • No: 0

House vote • 5/19/2025

Reported favorably

Yes: 12 • No: 0

Actions Timeline

  1. Signed by the Governor. Becomes Act No. 251.

    6/11/2025House

  2. Effective date: 01/01/2026.

    6/11/2025House

  3. Signed by the President of the Senate.

    6/10/2025Senate

  4. Sent to the Governor for executive approval.

    6/10/2025House

  5. Received from the Senate without amendments.

    6/9/2025House

  6. Enrolled and signed by the Speaker of the House.

    6/9/2025House

  7. Rules suspended. Called from the Calendar.

    6/8/2025Senate

  8. Read by title, passed by a vote of 35 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.

    6/8/2025Senate

  9. Rules suspended.

    6/3/2025Senate

  10. Read by title and returned to the Calendar, subject to call.

    6/3/2025Senate

  11. Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.

    6/2/2025Senate

  12. Reported favorably. Rules suspended. Read by title and referred to the Legislative Bureau.

    6/1/2025Senate

  13. Read second time by title and referred to the Committee on Revenue and Fiscal Affairs.

    5/27/2025Senate

  14. Read by title, returned to the calendar.

    5/21/2025House

  15. Called from the calendar.

    5/21/2025House

  16. Read third time by title, roll called on final passage, yeas 95, nays 0. Finally passed, title adopted, ordered to the Senate.

    5/21/2025House

  17. Received in the Senate. Rules suspended. Read first time by title and placed on the Calendar for a second reading.

    5/21/2025Senate

  18. Read by title, ordered engrossed, passed to 3rd reading.

    5/20/2025House

  19. Scheduled for floor debate on 05/21/2025.

    5/20/2025House

  20. Reported favorably (12-0).

    5/19/2025House

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

    4/14/2025House

  22. Prefiled.

    3/31/2025House

  23. Under the rules, provisionally referred to the Committee on Ways and Means.

    3/31/2025House

Bill Text

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