SLS 11RS-386 ORIGINAL
Page 1 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2011
SENATE BILL NO. 245
BY SENATOR WILLARD-LEWIS
TAX/TAXATION. Provides a tax credit against individual state income tax for the amount
of sales tax paid by homeowners when purchasing green materials for residential home
building or remodeling. (8/15/11)
AN ACT1
To enact R.S. 47:6038, relative to tax credits; to provide an income tax credit in the amount2
of sales taxes paid by homeowners for green materials and supplies purchased in3
Louisiana to be used to build, rebuild, or remodel; and to provide for related matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 47:6038 is hereby enacted to read as follows: 6
ยง6038. Credit for green material and supplies purchased in Louisiana7
A. There shall be allowed a credit against Louisiana individual income8
tax for sales taxes paid by a homeowner for green materials and supplies9
purchased in Louisiana to be used in residential building, rebuilding or10
remodeling. The credit shall be an amount equal to the total amount of the state11
sales tax paid by the homeowner for the purchase of green materials and12
supplies from Louisiana suppliers and used for residential home purposes. 13
B. This credit shall be taken as a credit against the applicable individual14
state income tax or taxes in the taxable period in which the sales taxes were15
paid. The total of all credits taken in a taxable year shall not exceed the total16
income tax liability for that taxable year for that individual.17 SB NO. 245
SLS 11RS-386 ORIGINAL
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
C. For purposes of this Section, the following terms shall have the1
following meanings:2
(1) "Homeowner" means a person who resides and owns their home in3
Louisiana.4
(2) "Resident" means a person living in a home in Louisiana on a long-5
term basis.6
(3) "Green Material" means any plant material that is separated at the7
point of generation containing no greater than one percent of physical8
contaminants by weight, and meets the requirements of the United States Green9
Building Council. 10
(4) "Building or Rebuilding" means to make extensive structural repairs.11
(5) "Remodeling" means to change or alter the structure, style or form12
of a home.13
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Michelle Broussard-Johnson.
DIGEST
Proposed law provides for a credit against Louisiana income tax for the state sales taxes paid
by a homeowner for green materials and supplies purchased in Louisiana to be used in
residential building, rebuilding or remodeling of a Louisiana residence. The credit shall be
an amount equal to the total amount of the state sales tax paid the homeowner in the
purchase of material and supplies from Louisiana suppliers and used in the building,
rebuilding or remodeling of a Louisiana residence.
Proposed law provides that the credit shall be taken in the taxable period which the state
sales taxes were paid, and that the total of all credits taken shall not exceed the total income
tax liability for that taxable year for the individual.
Effective August 15, 2011.
(Adds R.S. 47:6038)