Louisiana 2023 Regular Session

Louisiana Senate Bill SB226

Introduced
4/18/23  
Introduced
4/18/23  
Refer
4/19/23  

Caption

Provides relative to the earned income tax credit. (gov sig) (OR -$66,900,000 GF RV See Note)

Impact

The impact of SB226 on state laws is significant, as it solidifies a higher earned income tax credit for qualifying individuals, directly benefiting low- and moderate-income households. The bill positions Louisiana to support its working families more robustly in terms of financial assistance through state income tax exemptions. By maintaining the 10% credit, the legislation aims to alleviate the tax burden on lower-income residents and promote financial stability within these communities, which in turn could stimulate local economies.

Summary

SB226, introduced by Senator Luneau, seeks to amend Louisiana's earned income tax credit (EITC) regulations. The legislation proposes increasing the state credit from 5% to 10% of the federal EITC that eligible taxpayers receive. Additionally, the bill removes the scheduled reduction of the credit to 3.5% in 2026, thereby establishing the 10% rate as a permanent provision. This change aims to provide greater tax relief to low-income families, enhancing their financial support through state tax credits.

Sentiment

The general sentiment surrounding SB226 appears to be favorable among supporters who advocate for tax relief measures, particularly those affecting vulnerable populations. Advocates argue that a more substantial EITC will result in tangible benefits for low-income households and help to reduce poverty levels. However, some concerns have also been voiced relating to the potential loss of state revenue, estimated at $66.9 million, raising questions about long-term fiscal sustainability and budget priorities within the state government.

Contention

Notable points of contention regarding SB226 center on its financial implications and the balance between tax relief and state funding. Critics have expressed concerns that increasing the earned income tax credit could strain state resources, while proponents argue that the benefits to struggling families justify the fiscal costs. This debate reflects broader discussions about social welfare policies, taxation, and state responsibilities in supporting its residents, pitting immediate relief efforts against long-term budgetary constraints.

Companion Bills

No companion bills found.

Previously Filed As

LA HB162

Increases the amount of the earned income tax credit (OR -$66,900,000 GF RV See Note)

LA HB24

Increases the amount of the earned income tax credit (Item #21) (OR -$89,000,000 GF RV See Note)

LA HB6

Increases the amount of the earned income tax credit (Item #21) (OR -$47,000,000 GF RV See Note)

LA HB61

Provides relative to the earned income tax credit (Item #47) (OR -$47,000,000 GF RV See Note)

LA HB103

Provides relative to the amount of the earned income tax credit (OR -$47,000,000 GF RV See Note)

LA HB299

Increases the amount of the earned income tax credit and makes the increased amount permanent (OR -$68,500,000 GF RV See Note)

LA HB133

Increases the amount of the earned income tax credit (OR -$64,600,000 GF RV See Note)

LA HB175

Increases the amount of the earned income tax credit (OR -$47,000,000 GF RV See Note)

LA HB660

Increases the amount of the earned income tax credit for certain taxpayers for a specific period of time (EG -$1,400,000 GF RV See Note)

LA SB10

Increases the earned income tax credit. (Item #21)(See Act) (RE -$21,000,000 GF RV See Note)

Similar Bills

No similar bills found.