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)]
HB 236 Original 2025 Regular Session Glorioso
Abstract: Authorizes an individual income tax deduction for amounts paid by a resident taxpayer
during a taxable year for homeowners' insurance policy premiums.
Proposed law authorizes an income tax deduction for homeowners' insurance policy premiums paid
by a resident taxpayer on residential property located in La. which is owned by the taxpayer claiming
the deduction and which is the taxpayer's primary residence for which the taxpayer claims a
homestead exemption. The amount of the deduction shall be equal to the actual amount of
homeowners' insurance policy premiums paid during a taxable year.
Proposed law requires a taxpayer claiming the deduction to maintain all records and documentation
relating to homeowners' insurance policy premiums paid and, if requested, to provide the
documentation to the Dept. of Revenue (DOR) when filing his individual income tax return.
Proposed law authorizes the secretary of DOR to promulgate rules in accordance with the
Administrative Procedures Act as are necessary to implement the provisions of proposed law.
Effective on Jan. 1, 2026, and applicable to homeowners' insurance policy premiums paid on or after
Jan. 1, 2026.
(Adds R.S. 47:293(9)(a)(xvii) and 297.6)