SLS 25RS-315 ORIGINAL
2025 Regular Session
SENATE BILL NO. 149
BY SENATOR SEABAUGH
TAX/TAXATION. Repeals the earned income tax credit. (1/1/26)
1 AN ACT
2 To repeal R.S. 47:297.8, relative to individual income tax credits; to repeal the earned
3 income tax credit; to provide for applicability; to provide for an effective date; and
4 to provide for related matters.
5 Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 47:297.8 is hereby repealed.
7 Section 2. The provisions of this Act shall be applicable to taxable periods beginning
8 on or after January 1, 2026.
9 Section 3. This Act shall become effective on January 1, 2026.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Senate Legislative Services.
The keyword, summary, 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)]
DIGEST
SB 149 Original 2025 Regular Session Seabaugh
Present law provides for a tax credit against individual income tax based on the taxpayer's
federal earned income tax credit authorized in the Internal Revenue Code. The amount of
the credit is 5% of the amount of the taxpayer's federal earned income tax credit through
December 31, 2030. Beginning January 1, 2031, the amount of the credit is 3.5% of the
amount of the taxpayer's federal earned income tax credit.
Page 1 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 149
SLS 25RS-315 ORIGINAL
Proposed law repeals the earned income tax credit for taxable periods beginning on or after
January 1, 2026.
Effective on January 1, 2026.
(Repeals R.S. 47:297.8)
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.