HLS 24RS-3056 REENGROSSED
2024 Regular Session
HOUSE CONCURRENT RESOL UTION NO. 93
BY REPRESENTATIVE JACKSON
TAX CREDITS: Requests a study and report on administrative actions necessary to
facilitate an eventual expansion of the La. Youth Jobs Tax Credit Program
1 A CONCURRENT RESOL UTION
2To urge and request the Department of Revenue and the Louisiana Workforce Commission,
3 jointly, to study administrative actions necessary to facilitate an eventual expansion
4 of the Louisiana Youth Jobs Tax Credit Program and to report findings from the
5 study to the House Committee on Ways and Means and the Senate Committee on
6 Revenue and Fiscal Affairs.
7 WHEREAS, through Act No. 454 of the 2021 Regular Session of the Louisiana
8Legislature, the legislature enacted the Louisiana Youth Jobs Tax Credit Program for the
9purpose of helping young people entering the workforce to have a successful start by
10providing them with critical workforce skills that will serve them well for their entire
11careers; and
12 WHEREAS, the program authorizes nonrefundable tax credits in the following
13amounts for businesses that hire young people age sixteen through age twenty-three who
14meet certain eligibility criteria:
15 (1) One thousand two hundred fifty dollars for hiring an eligible youth in a full-time
16position;
17 (2) Seven hundred fifty dollars for hiring an eligible youth in a part-time position;
18and
19 WHEREAS, an eligible youth must work for at least three consecutive months in a
20full-time or part-time position at a business in order for that business to qualify for the tax
21credit; and
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HCR NO. 93
1 WHEREAS, House Bill No. 216 of this 2024 Regular Session of the Louisiana
2Legislature, referred to hereafter as "HB 216", proposes to augment the Louisiana Youth
3Jobs Tax Credit Program with a tax rebate for summer employment of youth for a shorter
4duration (a minimum of six consecutive weeks) than that required for the youth jobs tax
5credit; and
6 WHEREAS, in order to qualify for the rebate proposed in HB 216, a business would
7need to participate in the Incumbent Worker Training Program of the Louisiana Workforce
8Commission in the year in which it employed an eligible youth, and the eligible youth that
9the business employs would have to participate in or register for an approved occupational
10skills training program; and
11 WHEREAS, in lieu of advancing HB 216, and because legislating with regard to
12state tax credits is prohibited in regular sessions in even-numbered years but allowed in such
13sessions in odd-numbered years, the legislature may consider in its 2025 Regular Session
14an expansion of the Louisiana Youth Jobs Tax Credit Program to extend the opportunity for
15the credit to businesses for summer employment of youth in accordance with the system
16proposed in HB 216.
17 THEREFORE, BE IT RESOLVED that the Legislature of Louisiana does hereby
18urge and request the Department of Revenue and the Louisiana Workforce Commission,
19jointly, to study administrative actions necessary to facilitate an expansion of the Louisiana
20Youth Jobs Tax Credit Program to extend the opportunity for the credit to businesses for
21summer employment of youth in accordance with the system proposed in House Bill No.
22216 of this 2024 Regular Session.
23 BE IT FURTHER RESOLVED that in conducting the study called for in this
24Resolution, the Department of Revenue and the Louisiana Workforce Commission may
25engage and obtain information and recommendations from the Department of Education and
26any other stakeholders with an interest in the Louisiana Youth Jobs Tax Credit Program as
27deemed appropriate by the secretaries of the two agencies.
28 BE IT FURTHER RESOLVED that on or before January 31, 2025, the Department
29of Revenue and the Louisiana Workforce Commission, jointly, shall submit to the House
30Committee on Ways and Means, the Senate Committee on Revenue and Fiscal Affairs, and
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HCR NO. 93
1the David R. Poynter Legislative Research Library a report of findings from the study called
2for in this Resolution.
3 BE IT FURTHER RESOLVED that a copy of this Resolution be transmitted to the
4secretary of the Department of Revenue, the secretary of the Louisiana Workforce
5Commission, and the state superintendent of education.
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HCR 93 Reengrossed 2024 Regular Session Jackson
Urges and requests the Dept. of Revenue and the La. Workforce Commission, jointly, to
study administrative actions necessary to facilitate an eventual expansion of the La. Youth
Jobs Tax Credit Program. Requests that the two agencies report findings from the study to
the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal
Affairs on or before Jan. 31, 2025.
Summary of Amendments Adopted by House
The House Floor Amendments to the engrossed bill:
1. Designate the Dept. of Education as an entity with which the Dept. of Revenue
and La. Workforce Commission may engage in conducting the requested study.
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