Louisiana Bills

STUDENTS: Provides relative to the use of seclusion and physical restraint to address the behavior of students with exceptionalities (EN NO IMPACT See Note)

CRIMINAL/PROCEDURE: Provides relative to post conviction relief (EN INCREASE GF EX See Note)

CRIME/SEX OFFENSES: Provides relative to sex offenses committed against minors

LEGISLATIVE EXPENSES: Makes appropriations for the expenses of the legislature for Fiscal Year 2025-2026

MEDICAID: Establishes the Medicaid Trust Fund for Addiction Recovery (EN INCREASE RV See Note)

DISTRICTS/RECREATION: Provides relative to the Recreation and Park Commission for the parish of East Baton Rouge and the Capital Area Transit System

APPROPRIATIONS: Appropriates funds for the expenses of the judiciary for Fiscal Year 2025-2026

TRANSPORTATION DEPT: Establishes the office of Louisiana Highway Construction (EN INCREASE GF EX See Note)

WORKFORCE COMMISSION: Transfers certain family and support programs from the Department of Children and Family Services to the Louisiana Workforce Commission and renames Louisiana Workforce Commission to Louisiana Works (EN INCREASE GF EX See Note)

INSURANCE/HEALTH: Requires health insurance coverage for histotripsy procedures (EN NO IMPACT See Note)

CHILDREN/DCFS: Reorganizes the Department of Children and Family Services (EN NO IMPACT See Note)

TAX: Provides relative to short-term rentals of overnight lodging in the city of New Orleans (EN NO IMPACT LF RV See Note)

ELECTION CODE: Makes revisions to the Louisiana Election Code

FUNDS/FUNDING: Provides for the transfer, deposit, and use of monies among state funds (EN -$9,000,000 GF RV See Note)

TAX/SALES & USE: Provides with respect to state and local sales and use taxes and exemptions to those taxes (EN DECREASE GF RV See Note)

ABORTION: Provides relative to liability for the unlawful termination of a pregnancy

TAX/CORP INCOME: Provides for the tax treatment of S corporations and revises other provisions related to corporate income tax (EN DECREASE SD EX See Note)

HEALTH/LDH: Provides relative to human services districts and boards (EN NO IMPACT See Note)

TRANSPORTATION: Reforms operations for the Louisiana Department of Transportation and Development (EN INCREASE SD EX See Note)

HEALTH CARE: Transfers powers and duties of the Nursing Supply and Demand Council and the Simulation Medical Training and Education Council to the Louisiana Health Works Commission

GAMBLING/VIDEO POKER: Provides relative to video poker (EN INCREASE SD RV See Note)

LEGISLATIVE AUDITOR: Requires the Louisiana Legislative Auditor to evaluate state tax incentives (EN +$43,000 GF EX See Note)

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)

TRANSPORTATION DEPT: Reforms the organizational structure for the Department of Transportation and Development including its duties, powers, and responsibilities of officers and employees (EN INCREASE SD EX See Note)

PUBLIC PRINTING: Provides that a website established and maintained by the commissioner of administration shall be the official journal of the state and requires him to post certain information about boards and commissions on it (EN SEE FISC NOTE GF EX)

TAX/SEVERANCE TAX: Provides relative to rates, computation, and administration of severance tax on oil, gas, and other natural resources (EN NO IMPACT GF RV See Note)

ECONOMIC DEVELOPMENT: Establishes the High Impact Job Program within Louisiana Economic Development and provides for administration of the program (EN SEE FISC NOTE SD EX See Note)

REGISTRARS OF VOTERS: Provides for the compensation, evaluation, duties, and removal of registrars of voters (EN NO IMPACT See Note)

CRIME/SEX OFFENSES: Provides relative to penalties for certain sex offenses (EN SEE FISC NOTE GF EX)

INSURANCE/AUTOMOBILE: Provides relative to lapses in required insurance coverage

BANKS/BANKING: Provide relative to virtual currency kiosks

CRIMINAL/VICTIMS: Provides relative to witness or victim notification (EN +$3,795,206 GF EX See Note)

TAX CREDITS: Extends the sunset date of the tax credit for retaliatory taxes paid by certain domestic insurers (EN SEE FISC NOTE GF RV See Note)

INSURANCE/HEALTH: Requires health insurance coverage for amino acid-based elemental formulas (EN INCREASE GF EX See Note)

TEACHERS/SALARY: Requires school systems to provide a salary increase for teachers and other school employees using savings attributable to the state's payment of certain unfunded accrued liability of the Teachers' Retirement System of Louisiana (EN INCREASE GF EX See Note)

APPROPRIATIONS/ANCILLARY: Provides for the ancillary expenses of state government

FUNDS/FUNDING: Provides for the transfer, deposit, and use of monies among state funds

CRIMINAL/RECORDS: Provides relative to juvenile records

SPEECH/PATH/AUDIO: Provides relative to the practice of audiology and speech-language pathology

HEALTH CARE/PROVIDERS: Provides relative to healthcare providers displaying evidence of proper licensure in advertising (EN NO IMPACT See Note)

REVENUE DEPARTMENT: Prohibits class action lawsuits from being brought against the Dept. of Revenue or the office of debt recovery within the Dept. of Revenue (EN SEE FISC NOTE GF EX See Note)

INSURANCE/HEALTH: Requires health insurance coverage relative to pediatric acute-onset neuropsychiatric syndrome and related conditions (EN INCREASE GF EX See Note)

TOPS: Lowers the ACT score required for initial qualification for a Taylor Opportunity Program for Students award for students who complete approved home study programs (EN +$172,184 SG EX See Note)

RELIGIOUS ORGANIZATIONS: Provides relative to the free exercise of religion

TAX/AD VALOREM TAX: Provides for an optional exemption of business inventory from ad valorem taxes and to authorize the reduction of the fair market value percentage of business inventory under certain circumstances (EN SEE FISC NOTE GF EX See Note)

LIABILITY/CIVIL: Provides relative to consumable hemp

TOPS: Requires schools to use a 10-point grading scale to assign grades used in the calculation of the minimum grade point average required for initial award eligibility (EN SEE FISC NOTE GF EX)

COSMETOLOGY/BOARD: Provides relative to the Louisiana Cosmetology Act (EN INCREASE SG RV See Note)

ELECTIONS/DATES: Provides for election dates for municipal officers and school board members (EN NO IMPACT See Note)

TEACHERS: Provides for teacher certification and professional development with respect to numeracy (EN INCREASE LF EX See Note)

BOARDS/COMMISSIONS: Provides relative to the Atchafalaya Trace Commission and Atchafalaya Trace Heritage Area

COURTS: Provides relative to filings in civil and criminal courts

PUBLIC ASSISTANCE: Requires that individuals requesting public assistance who are not United States citizens be reported to United States Immigration and Customs Enforcement (EN INCREASE GF EX See Note)

CONTRACTS: Provides for a "contract limit" for public works projects by the Department of Culture, Recreation and Tourism (EN DECREASE SG EX See Note)

INSURANCE/HEALTH: Provides for transparency and compensation practices relative to pharmacy benefit managers (EN +$90,000 SG EX See Note)

TAX/INCOME TAX: Provides relative to tax benefits for adoption and for donations to foster care organizations and provides relative to tax deductions for certain education-related expenses (EN NO IMPACT GF RV See Note)

CAPITAL OUTLAY: Provides for the comprehensive Capital Outlay budget

RETIREMENT/FIREFIGHTERS: Provides relative to the administration and participation in the Deferred Retirement Option Plan for the Firefighters' Retirement System (EN SEE ACTUARIAL NOTE APV)

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)

CRIME/HOMICIDE: Provides relative to homicide when the victim is a person with infirmities (EN SEE FISC NOTE GF EX)