House Concurrent Resolution No. by Representative Jackson urges the Department of Revenue and the Louisiana Workforce Commission to jointly study the necessary administrative actions to facilitate an expansion of the Louisiana Youth Jobs Tax Credit Program. This program, established by Act No. 454 in 2021, provides nonrefundable tax credits to businesses that hire eligible youth aged 16 to 23, with specific amounts allocated for full-time and part-time positions. The resolution also references a proposed bill (HB 216) that aims to introduce a tax rebate for summer employment of youth, which would require businesses to participate in the Incumbent Worker Training Program and for the youth to engage in an approved occupational skills training program.

The resolution highlights that due to legislative restrictions on state tax credits in even-numbered years, any potential expansion of the Youth Jobs Tax Credit Program to include summer employment opportunities will be considered in the 2025 Regular Session. The Department of Revenue and the Louisiana Workforce Commission are tasked with conducting the study and are encouraged to gather input from relevant stakeholders, including the Department of Education. They are required to submit their findings to the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs by January 31, 2025.