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HR 118

TAX/INCOME-CREDIT: Creates a legislative select committee to study the potential establishment of a state income tax credit for certain water utility customers (RE INCREASE GF EX See Note)

2026 Regular Session Introduced by Steven Jackson and 1 co-sponsor

Creates a subcommittee to study a potential state income tax credit for residential water customers paying excessive water rates.

Taken by the Clerk of the House and presented to the Secretary of State in accordance with the Rules of the House.
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Bill Summary · HR 118

Summary: House Resolution No. 118 (2026, Louisiana)

Purpose

  • Create a legislative subcommittee to study the potential establishment of a state income tax credit for residential water utility customers who pay excessive rates for water service.

Key Provisions

  • Establishment of a subcommittee composed of seven members:
    • Three members from the House Committee on Commerce, appointed by the Speaker.
    • Three members from the House Committee on Ways and Means, appointed by the Speaker.
    • One additional state representative from the Northshore Legislative Delegation, appointed by the Speaker.
  • Leadership: The Northshore Legislative Delegation member serving on the subcommittee shall serve as its chair.
  • Scope of work: The subcommittee is instructed to study the potential establishment of a state income tax credit targeted at water utility customers who pay excessive rates for residential water service.
  • Reporting requirement: The subcommittee must report its findings and recommendations to the Louisiana House of Representatives and the David R. Poynter Legislative Research Library no later than 30 days prior to the convening of the 2027 Regular Session.
  • Duration: Legislative authority for the subcommittee terminates upon the convening of the 2027 Regular Session.
  • Source and intent (from preamble): The resolution emphasizes ensuring access to safe and affordable drinking water, PSC oversight of private water utilities, and the consideration of tax policy as a potential remedy for excessive residential water rates.

Who/What Would Be Affected

  • Potentially, residential water utility customers who pay high water rates could benefit if a state income tax credit were established.
  • Water utilities and rate-regulated entities may be subjects of the subcommittee’s analysis and recommendations.
  • The Louisiana legislative process would be involved in evaluating a tax credit policy and its implications.

Procedural and Timeline Details

  • Introduction: HR 118 introduced in the 2026 Regular Session.
  • Assignment: Referred to the House Committee on Ways and Means (per action history).
  • Reporting timeline: Final subcommittee report due no later than 30 days before the 2027 Regular Session convenes.
  • Sunset: Subcommittee authority expires when the 2027 Regular Session convenes.
  • Status as of document: Original text; no enacted policy changes at this stage—this is a study-resolution directing creation of a subcommittee.

Notes

  • The measure creates a study mechanism rather than immediate policy enactment.
  • Any potential tax credit would require future legislative action beyond this resolution, including consideration of eligibility criteria, credit amount, revenue impact, and administration.
  • The resolution reflects interest in addressing perceived excessiveness of water rates and aligns with broader discussions on targeted tax relief.

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

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