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Bill

SB 28

TAX/TAXATION: Establishes an income tax credit for taxpayers who pay to have a fortified roof installed on their property. (gov sig) (EN DECREASE GF RV See Note)

2025 Regular Session Introduced by Mike Bayham and 5 co-sponsors

Louisiana offers income tax credits for homeowners installing fortified roofs to reduce hurricane damage, but decreases state revenue.

Signed by the Governor. Becomes Act No. 404.
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WeVote Research Nonpartisan
Bill Summary · SB 28

Legislative bill overview

SB 28 creates a state income tax credit for Louisiana taxpayers who install fortified roofing systems on their properties. The credit reduces tax liability dollar-for-dollar for qualifying roof installations, incentivizing homeowners to upgrade their roofs to withstand severe weather. The bill became law on June 20, 2025.

Why is this important

Louisiana faces significant hurricane and severe weather risks, with roof damage being a leading cause of property loss and insurance claims. By offering tax credits for fortified roofs, the state aims to reduce insurance claims, lower overall disaster recovery costs, and encourage voluntary resilience measures. However, the bill will decrease general fund revenue, creating a trade-off between tax incentives and state budget resources.

Potential points of contention

  • Revenue impact: The "GF RV" (General Fund Revenue decrease) notation indicates this tax credit will reduce state income, potentially affecting funding for other state services or requiring budget adjustments elsewhere
  • Equity concerns: Tax credits primarily benefit homeowners who can afford roof installations and have tax liability to offset; renters and lower-income households unable to itemize benefits may see limited advantage
  • Definitional clarity: The bill's effectiveness depends on how "fortified roof" is technically defined and verified, which could create enforcement challenges or disputes over what qualifies for the credit

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

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