HLS 25RS-713 ORIGINAL
2025 Regular Session
HOUSE BILL NO. 337
BY REPRESENTATIVE WILLARD
TAX CREDITS: Establishes an income tax credit for taxpayers who claim a dependent
under the age of six
1 AN ACT
2To enact R.S. 47:297.2, relative to income tax; to establish an individual income tax credit
3 for certain filers with dependents; to provide for the amount of the credit; to provide
4 for eligibility for the credit; to provide for refundability of the credit; to provide for
5 applicability; to provide for an effective date; and to provide for related matters.
6Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 47:297.2 is hereby enacted to read as follows:
8 ยง297.2. Tax credit; dependent children under six years of age; limitations
9 A. Subject to the limitations provided in Subsection B of this Section, there
10 shall be allowed a credit against the tax imposed by this Chapter for each child under
11 six years of age claimed as a dependent by a taxpayer on a Louisiana income tax
12 return. The amount of the credit shall be five hundred dollars per qualifying child.
13 B. Eligibility for the credit provided for in this Section shall be limited to the
14 following taxpayers:
15 (1) Taxpayers who use a filing status of single, head of household, or
16 married-separate and have adjusted gross income of thirty thousand dollars or less
17 in the taxable year.
18 (2) Taxpayers who use the filing status of married-joint or qualified
19 surviving spouse and have adjusted gross income of sixty thousand dollars or less in
20 the taxable year.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 25RS-713 ORIGINAL
HB NO. 337
1 C. If the amount of the credit authorized by this Section exceeds the amount
2 of the taxpayer's tax liability for the taxable year, the excess tax credit amount shall
3 constitute an overpayment as defined in R.S. 47:1621(A), and the secretary shall
4 make a refund of the overpayment from the current collections of the taxes imposed
5 pursuant to this Chapter. The right to a refund shall not be subject to the
6 requirements of R.S. 47:1621(B).
7 Section 2. The provisions of this Act shall apply to taxable years beginning on or
8after January 1, 2026.
9 Section 3. This Act shall become effective on January 1, 2026.
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 337 Original 2025 Regular Session Willard
Abstract: Establishes a refundable income tax credit for taxpayers with incomes under
certain limits who claim dependents under the age of six.
Proposed law authorizes a refundable individual income tax credit for each child under six
years of age claimed as a dependent by a taxpayer on a La. income tax return. Provides that
the amount of the credit shall be $500 per qualifying child.
Proposed law limits eligibility for the credit to the following taxpayers:
(1)Those who use a filing status of single, head of household, or married-separate and
have an adjusted gross income of $30,000 or less in the taxable year.
(2)Those who use the filing status of married-joint or qualified surviving spouse and
have an adjusted gross income of $60,000 or less in the taxable year.
Proposed law provides that if the amount of the credit exceeds the taxpayer's tax liability for
the taxable year, the excess credit amount shall constitute an overpayment and the Dept. of
Revenue shall refund the overpayment from taxes collected pursuant to present law.
Proposed law applies to taxable years beginning on and after Jan. 1, 2026.
Effective January 1, 2026.
(Adds R.S. 47:297.2)
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.