All Roll Calls
Yes: 258 • No: 4
LouisianaHB 5332025 Regular SessionHouseWALLET
TAX CREDITS: Establishes the Work-Based Learning Tax Credit for employment of apprentices, interns, and youth workers (EN -$1,136,500 GF RV See Note)
Sponsored By: Kim Carver (Republican)
Signed by Governor
Revenue and Fiscal AffairsWays and Means
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 2 benefits, 1 costs, 0 mixed.
New employer credit for training workers
Louisiana employers get a new income tax credit for qualifying employment from January 1, 2026, through December 31, 2031. It pays $2.50 per work hour, up to $2,500 per eligible apprentice, intern, or youth worker per tax period. Each worker must work at least 100 hours. Apprentices need a written registered-apprenticeship agreement or enrollment in an NCCER-accredited training program with four levels and 500 instruction hours. Employers claiming for those NCCER students must wait until students finish two levels and 250 instruction hours. Interns must be student learners in internships authorized under state education board rules. Only designated eligible groups of youth workers qualify; they must be ages 15–23 and unemployed before hiring. Their pay must match similar jobs, allowing adjustments for experience and training. The statewide cap starts at $1 million in 2026. Starting in 2027, it rises by $1 million when at least 80% of the prior year's cap was granted. The cap cannot exceed $7.5 million. Starting in 2027, employers must submit complete applications to the Department of Revenue from January 1 through February 28 after the earning year. Credits generally go first-come, first-served; same-day requests exceeding available money receive proportional shares. Claims cannot exceed state income tax due, but unused credits can carry forward for up to five years. Employers cannot receive another hiring incentive for the same worker.
Employers lose the old apprenticeship credit
Louisiana employers cannot earn the existing apprenticeship tax credit for employment after December 31, 2025. This cutoff does not itself change credits already earned.
Employers gain more apprenticeship program options
Beginning January 1, 2026, Louisiana recognizes time-based, skill-based, and combined apprenticeship programs. Time-based programs require at least 2,000 hours of reasonably continuous employment. Apprentices must be at least 16, unless a higher legal minimum applies, and work to learn an apprenticeable occupation. They need a written agreement with an employer, employer association, or employee organization. Training must meet state apprenticeship standards and include both work and related classroom or other supplemental education.
Sponsors & Cosponsors
Sponsor
Kim Carver
Republican • House
Cosponsors
Adrian Fisher
Democratic • House
Annie Spell
Republican • House
Brian Leonard Glorioso
Republican • House
Ed Larvadain III
Democratic • House
Francis C. Thompson
Republican • House
Jacob Jules Landry
Republican • House
Jessica Domangue
Republican • House
Michael Robert Bayham Jr.
Republican • House
Mike Johnson
Republican • House
Pat Moore
Democratic • House
Peter F. Egan Sr.
Republican • House
Rodney Lyons
Democratic • House
Shaun Raphael Mena
Democratic • House
Stephanie H. Berault
Republican • House
Steven Jackson
Democratic • House
Sylvia Elaine Taylor
Democratic • House
Terry Landry Jr.
Democratic • House
Vanessa Caston LaFleur
Democratic • House
Vincent E. Cox III
Republican • House
Roll Call Votes
House vote • 6/10/2025
Read by title, roll called, yeas 95, nays 0, Senate amendments concurred in.
Yes: 95 • No: 0
Senate vote • 6/9/2025
Rules suspended. The amended bill was 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
House vote • 5/21/2025
Read third time by title, roll called on final passage, yeas 91, nays 4. Finally passed, title adopted, ordered to the Senate.
Yes: 91 • No: 4
House vote • 5/19/2025
Reported with amendments
Yes: 21 • No: 0
House vote • 5/5/2025
Reported with amendments
Yes: 14 • No: 0
Actions Timeline
Signed by the Governor. Becomes Act No. 376.
6/20/2025HouseEffective date: 01/01/2026.
6/20/2025HouseEnrolled and signed by the Speaker of the House.
6/11/2025HouseSigned by the President of the Senate.
6/11/2025SenateSent to the Governor for executive approval.
6/11/2025HouseRead by title, roll called, yeas 95, nays 0, Senate amendments concurred in.
6/10/2025HouseRules suspended. The amended bill was read by title, passed by a vote of 37 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.
6/9/2025SenateReceived from the Senate with amendments.
6/9/2025HouseScheduled for concurrence on 06/10/2025.
6/9/2025HouseRules suspended. Recalled from Committee.
6/8/2025SenateRead by title and referred to the Legislative Bureau.
6/8/2025SenateReported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.
6/8/2025SenateSenate Committee amendments read and adopted.
6/3/2025SenateRead by title. Recommitted to the Committee on Finance.
6/3/2025SenateReported with amendments.
6/2/2025SenateRead second time by title and referred to the Committee on Revenue and Fiscal Affairs.
5/27/2025SenateRead third time by title, roll called on final passage, yeas 91, nays 4. Finally passed, title adopted, ordered to the Senate.
5/21/2025HouseReceived in the Senate. Rules suspended. Read first time by title and placed on the Calendar for a second reading.
5/21/2025SenateRead by title, amended, ordered reengrossed, passed to 3rd reading.
5/20/2025HouseScheduled for floor debate on 05/21/2025.
5/20/2025HouseReported with amendments (21-0).
5/19/2025HouseRead by title, amended, ordered engrossed, recommitted to the Committee on Appropriations.
5/6/2025HouseReported with amendments (14-0).
5/5/2025HouseRead by title, under the rules, referred to the Committee on Ways and Means.
4/14/2025HousePrefiled.
4/4/2025House
Bill Text
Engrossed
Enrolled
Introduced
Reengrossed
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