SLS 25RS-316 ORIGINAL
2025 Regular Session
SENATE BILL NO. 52
BY SENATOR MCMATH
TAX EXEMPTIONS. Provide an individual income tax exemption for grants from the
Louisiana Fortify Homes Program. (gov sig)
1 AN ACT
2 To enact R.S. 22:1483.1(F) and R.S. 47:293(9)(a)(xxvii), relative to grants from the
3 Louisiana Fortify Homes Program; to provide an individual income tax exemption
4 for grants from the Louisiana Fortify Homes Program; to provide relative to the
5 definition of tax table income; to provide for applicability; to provide for an effective
6 date; and to provide for related matters.
7 Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 22:1483.1(F) is hereby enacted to read as follows:
9 §1483.1. Louisiana Fortify Homes Program
10 * * *
11 F. Grant amounts received on or after January 1, 2025, shall be exempt
12 from inclusion in the recipient's taxable income for purposes of state individual
13 income tax as provided in R.S. 47:293(9)(a)(xxvii).
14 Section 2. R.S. 47:293(9)(a)(xxvii) is hereby enacted to read as follows:
15 §293. Definitions
16 The following definitions shall apply throughout this Part, unless the context
17 requires otherwise:
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. 52
SLS 25RS-316 ORIGINAL
1 * * *
2 (9)(a) "Tax table income", for resident individuals, means adjusted gross
3 income plus interest on obligations of a state or political subdivision thereof, other
4 than Louisiana and its municipalities, title to which obligations vested with the
5 resident individual on or subsequent to January 1, 1980, and less:
6 * * *
7 (xxvii) Grant amounts received from the Louisiana Fortify Homes
8 Program pursuant to R.S. 22:1483.1 on or after January 1, 2025.
9 * * *
10 Section 3. This Act shall become effective upon signature by the governor or, if not
11 signed by the governor, upon expiration of the time for bills to become law without signature
12 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
13 vetoed by the governor and subsequently approved by the legislature, this Act shall become
14 effective on the day following such approval.
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 52 Original 2025 Regular Session McMath
Present law authorizes the Louisiana Fortify Homes Program which authorizes the
commissioner of insurance to provide financial grants of $10,000 to retrofit roofs for
insurable properties that have a homestead exemption to provide a fortified roof that meets
or exceeds the fortified roof standard of the Insurance Institute for Business and Home
Safety.
Proposed law retains present law.
Proposed law authorizes an individual income tax exemption for the grant amount received
from the Louisiana Fortify Homes Program on or after January 1, 2025.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Adds R.S. 22:1483.1(F) and R.S. 47:293(9)(a)(xxvii))
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.