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SB 52

TAX EXEMPTIONS: Provide an individual income tax exemption for grants from the Louisiana Fortify Homes Program. (gov sig) (EN -$828,000 GF RV See Note)

2025 Regular Session Introduced by Roy Adams and 9 co-sponsors

Louisiana exempts Fortify Homes Program grants from individual income tax, costing the state $828,000 annually in lost revenue.

Signed by the Governor. Becomes Act No. 32.
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Bill Summary · SB 52

Legislative bill overview

SB 52 creates an individual income tax exemption for grants distributed through Louisiana's Fortify Homes Program, meaning recipients will not owe state income taxes on these grant funds. The bill was signed into law on June 4, 2025, and takes effect immediately.

Why is this important

The exemption reduces the tax burden on homeowners receiving disaster recovery or home improvement grants, allowing them to keep more of the assistance funds. However, it costs the state approximately $828,000 in foregone general fund revenue annually, representing a trade-off between helping homeowners and state budget resources.

Potential points of contention

  • Fiscal impact: The $828,000 annual revenue loss must be addressed through other budget cuts or revenue sources, affecting state services or requiring tax increases elsewhere
  • Program scope unclear: The bill doesn't specify eligibility criteria, grant amounts, or the program's duration, raising questions about who benefits and total long-term costs
  • Equity considerations: Tax exemptions primarily benefit higher-income recipients with sufficient tax liability; lower-income recipients may see minimal or no benefit

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

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