Louisiana 2013 Regular Session

Louisiana House Bill HSR7

Caption

Requests a study of the feasibility of authorizing an income tax deduction for taxpayers who employ certain qualified disabled individuals

Impact

If successful, the study could lead to the introduction of legislation aimed at incentivizing the hiring of individuals with significant disabilities, particularly those defined as having a service-connected disability rating of fifty percent or more. By perhaps facilitating employment for these individuals, the state could enhance workforce participation among disabled persons while also promoting a more inclusive job market. The implications for state laws would revolve around tax policy, particularly modifications necessary to introduce this tax deduction.

Summary

House Study Request No. 7 (HSR7) seeks to explore the feasibility of establishing a state income tax deduction for taxpayers who employ certain qualified disabled individuals. The proposal stems from a previous legislative initiative (House Bill No. 268) that generated significant interest, though it was deferred due to concerns regarding its fiscal impact on the state budget. HSR7 reverses back to the drawing board, requesting a detailed study from the House Committee on Ways and Means to evaluate whether such a tax deduction can be implemented effectively.

Sentiment

The discussions surrounding HSR7 are expected to be generally supportive, especially among disability advocates and employment organizations that encourage hiring individuals with disabilities. However, the fiscal implications may create contention, particularly among legislators concerned about the impact on state revenue and budget allocations. While the potential benefits for the disabled community are clear, apprehension about the cost burden on taxpayers may fuel debate.

Contention

The primary point of contention will likely be the economic feasibility of the proposed income tax deduction. Lawmakers must weigh the social advantages of encouraging disability employment against the potential financial ramifications for the state budget. The outcome of the study requested by HSR7 will be pivotal in determining whether this proposal turns into actionable legislation, especially within a budget-constrained environment. Advocates argue that the societal benefits and potential reduction in reliance on state assistance programs should be significant factors in favor of the deduction's implementation.

Companion Bills

No companion bills found.

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