HLS 25RS-820 ORIGINAL
2025 Regular Session
HOUSE BILL NO. 328
BY REPRESENTATIVE FIRMENT
TAX CREDITS: Establishes a tax credit for the installation of dashboard cameras and
telematics systems in certain commercial vehicles
1 AN ACT
2To enact R.S. 47:6044, relative to income tax; to establish a tax credit for the installation of
3 certain equipment in freight-carrying vehicles; to provide for definitions; to provide
4 for the amount of the credit; to provide for claiming of the credit; to provide for a
5 carry-forward period for unused credit amounts; to provide for limitations with
6 respect to the credit; to require promulgation of rules; to provide for applicability;
7 to provide for an effective date; and to provide for related matters.
8Be it enacted by the Legislature of Louisiana:
9 Section 1. R.S. 47:6044 is hereby enacted to read as follows:
10 ยง6044. Tax credit for installation of certain equipment in certain commercial
11 vehicles
12 A. For purposes of this Section, the following terms shall have the meanings
13 ascribed to them in this Subsection:
14 (1) "Department" means the Department of Revenue.
15 (2) "Freight-carrying vehicle" has the meaning ascribed in R.S. 32:1.
16 (3) "Qualifying equipment" means any of the following:
17 (a) A dashboard camera installed in a freight-carrying vehicle.
18 (b) A telematics system installed in a freight-carrying vehicle. For purposes
19 of this Paragraph, "telematics system" shall mean a technology that combines
20 telecommunications and informatics to collect, transmit, and analyze data from
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HB NO. 328
1 vehicles including but not limited to vehicle location, speed, fuel consumption,
2 driver behavior, and maintenance needs.
3 B. There shall be allowed a credit against Louisiana income tax for taxpayers
4 who purchase and install qualifying equipment in one or more freight-carrying
5 vehicles.
6 C.(1) The amount of the credit shall equal twenty-five percent of the total
7 cost that the taxpayer incurs for purchasing and installing qualifying equipment in
8 each freight-carrying vehicle during the taxable year or two hundred fifty dollars per
9 vehicle in which qualifying equipment is installed during the year, whichever is less.
10 (2) The maximum credit amount that a taxpayer may earn in any taxable year
11 shall be ten thousand dollars.
12 (3) The total amount of credits granted pursuant to the provisions of this
13 Section shall not exceed one million dollars per taxable year.
14 D. The granting of tax credits authorized by this Section shall be on a
15 first-come, first-served basis. If the total amount of credits claimed in a particular
16 calendar year exceeds the amount of tax credits authorized for that year, the
17 department shall treat the excess as having been applied for on the first day of the
18 subsequent year. The department shall treat all requests received on the same
19 business day as received at the same time. If the aggregate amount of the requests
20 received on a single business day exceeds the total amount of available tax credits,
21 the department shall approve tax credits on a pro rata basis.
22 E. If the tax credit earned pursuant to this Section exceeds the total tax
23 liability of a taxpayer in the taxable year, the amount of the credit not used as an
24 offset against the taxpayer's tax liability in the taxable year may be carried forward
25 as a credit against subsequent income tax liabilities for a period not to exceed five
26 taxable years. However, in no event shall the amount of the credit applied by a
27 taxpayer in a taxable period exceed the amount of taxes due from the taxpayer for
28 that taxable period.
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HB NO. 328
1 F. Any taxpayer claiming the credit authorized in this Section shall maintain
2 all records necessary to verify his eligibility for the credit and for the amount of
3 credit claimed and if requested, shall provide the records to the Department of
4 Revenue when filing the taxpayer's income tax return.
5 G. The credit authorized in this Section may be claimed by corporations,
6 individuals, and other entities in accordance with the following provisions:
7 (1) An entity taxed as a corporation for Louisiana income tax purposes shall
8 claim any credit authorized by this Section on its corporation income tax return.
9 (2) An individual, estate, or trust shall claim any credit authorized by this
10 Section on its income tax return.
11 (3) An entity that is not taxed as a corporation shall claim any credit
12 authorized by this Section on the returns of the partners or members in accordance
13 with the following requirements:
14 (a) Corporate partners or members shall claim their share of the credit,
15 respectively, on their corporation income tax returns.
16 (b) Individual partners or members shall claim their share of the credit,
17 respectively, on their individual income tax returns.
18 (c) Partners or members that are estates or trusts shall claim their share of the
19 credit, respectively, on their fiduciary income tax returns.
20 H. The secretary of the department shall promulgate rules in accordance with
21 the Administrative Procedure Act as are necessary to implement the provisions of
22 this Section.
23 I. No credits authorized by this Section may be claimed for any taxable year
24 beginning after December 31, 2031.
25 Section 2. The provisions of this Act shall apply to taxable periods beginning on or
26after January 1, 2026.
27 Section 3. This Act shall become effective on January 1, 2026.
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HB NO. 328
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 328 Original 2025 Regular Session Firment
Abstract: Authorizes a tax credit for the installation of dashboard cameras and telematics
systems in freight-carrying vehicles.
Proposed law authorizes an income tax credit for installation of qualifying equipment.
Proposed law defines "qualifying equipment" as any of the following:
(1)A dashboard camera installed in a freight-carrying vehicle.
(2)A telematics system installed in a freight-carrying vehicle. Proposed law defines a
"telematics system" as a technology that combines telecommunications and
informatics to collect, transmit, and analyze data from vehicles including vehicle
location, speed, fuel consumption, driver behavior, and maintenance needs.
Proposed law defines a "freight-carrying vehicle" as every motor vehicle designed for and
used primarily as a carrier of freight transported for commercial purposes, which vehicle is
licensed for 6,000 pounds or more. This shall not include pick-up or panel trucks unless they
are so heavily loaded with freight as to exceed 6,000 pounds gross weight and shall never
include any passenger-carrying vehicle.
Proposed law provides that the amount of the credit shall equal 25% of the total cost the
taxpayer incurs for purchasing and installing qualifying equipment in each freight-carrying
vehicle during the taxable year or $250 per vehicle, whichever is less.
Proposed law caps the credit amount that a taxpayer may earn in any taxable year at $10,000
and caps the total amount of credits to be granted in a taxable year at $1M.
Proposed law provides that if the credit authorized therein exceeds the amount of taxes due
from a taxpayer for a taxable period, then any unused credit amount may be carried forward
by the taxpayer as a credit against subsequent tax liability for a period not to exceed five
years. Stipulates, however, that the amount of the credit applied in a taxable period shall not
exceed the amount of taxes due from the taxpayer for that period.
Proposed law requires taxpayers claiming the credit to maintain all records necessary to
verify their eligibility for the credit and for the amount of credit claimed and if requested,
shall provide the records to the Dept. of Revenue when filing the taxpayer's tax return.
Proposed law applies to taxable periods beginning on or after Jan. 1, 2026.
Proposed law prohibits credits from being earned for any taxable year beginning after Dec.
31, 2031.
Effective Jan 1. 2026.
(Adds R.S. 47:6044)
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