What is the status of SB28?

Chaptered as of June 20, 2025. Latest action: Signed by the Governor. Becomes Act No. 404. (June 20, 2025).

McMahen, Wayne (R, 10), with 5 co-sponsors.

Where is the official record for SB28?

On the Louisiana Legislature website: https://legis.la.gov/legis/BillInfo.aspx?s=25RS&b=SB28

Louisiana legislation · 2025 Regular Session

Louisiana SB28: TAX/TAXATION: Establishes an income tax credit for taxpayers who pay to have a fortified roof installed on their property. (gov

Q: What is SB28?

SB28 is a bill in the Louisiana Legislature (2025 Regular Session): TAX/TAXATION: Establishes an income tax credit for taxpayers who pay to have a fortified roof installed on their property. (gov.

Q: What does SB28 do?

In its own words: An act To enact R.S. 47:6044, relative to income tax credits; to establish an income tax credit program for expenses related to fortifying a roof; to provide for the purpose of the program; to provide for definitions; to provide for the amount of the credit; to provide for an application process, certification, and administration of the credit; to provide for application of the credits; to provide for the recovery and recapture of credits; to authorize the promulgation of rules; to provide for applicability; to provide for an effective date; to provide for related matters.

Status: Chaptered, June 20, 2025

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)

What the bill says

An act To enact R.S. 47:6044, relative to income tax credits; to establish an income tax credit program for expenses related to fortifying a roof; to provide for the purpose of the program; to provide for definitions; to provide for the amount of the credit; to provide for an application process, certification, and administration of the credit; to provide for application of the credits; to provide for the recovery and recapture of credits; to authorize the promulgation of rules; to provide for applicability; to provide for an effective date; to provide for related matters.

From the introduced text:

AN ACT To enact R.S. 47:6044, relative to income tax credits; to establish an income tax credit program for expenses related to fortifying a roof; to provide for the purpose of the program; to provide for definitions; to provide for the amount of the credit; to provide for an application process, certification, and administration of the credit; to provide for application of the credits; to provide for the recovery and recapture of credits; to authorize the promulgation of rules; to provide for applicability; to provide for an effective date; to provide for related matters. Be it enacted by the Legislature of Louisiana: Section 1. R.S. 47:6044 is hereby enacted to read as follows: §6044. Louisiana Fortified Roof Tax Credit Program A. Purpose. It is hereby found that the demand for grants through the Louisiana Fortify Homes Program exceeds the current appropriation and funding levels for the program. The purpose of this tax credit program is to incentivize homeowners to retrofit residential property with a fortified roof. B. Definitions. For purposes of this Section: (1) "Department" means the Louisiana Department of Insurance. Page 1 of Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. SLS 25RS-209 ORIGINAL SB NO. (2) "Qualified expenses" means the expenses paid by a taxpayer to meet …

Read the full official text

Louisiana SB28: TAX/TAXATION: Establishes an income tax credit for taxpayers who pay to have a fortified roof installed on their property. (gov

What the bill says

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