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HB 567

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)

2025 Regular Session Introduced by Tony Bacala

Louisiana law modifies S corporation and corporate income tax provisions, decreasing state expenditures through revised tax treatment of pass-through business entities.

Signed by the Governor. Becomes Act No. 382.
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Bill Summary · HB 567

Legislative bill overview

HB 567 modifies Louisiana's corporate income tax treatment specifically for S corporations and adjusts related corporate tax provisions. The bill became law on June 20, 2025, as Act No. 382. The measure is noted as resulting in a decrease to state expenditures.

Why is this important

S corporations are a common business structure used by small to medium-sized enterprises, and changes to their tax treatment directly affect business compliance costs and state revenue. Modifications to corporate income tax provisions can influence business formation decisions, competitiveness, and the overall state tax burden on pass-through entities.

Potential points of contention

  • Revenue impact: The bill's designation as decreasing state expenditures suggests either reduced tax breaks for businesses or increased collections, which may generate debate about tax fairness and business incentives
  • S corporation specificity: Targeted tax changes for one business entity type raise questions about whether other business structures (LLCs, partnerships, sole proprietorships) receive equitable treatment
  • Implementation complexity: Changes to tax treatment of S corporations may require updated guidance, forms, and compliance procedures that create transition costs for both businesses and the Department of Revenue

Compiled from official sources — confirm details with the bill’s official record.

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