House Bill No. by Representative Jackson seeks to extend the Louisiana Youth Jobs Tax Credit program and modify the eligibility criteria for participants. The bill amends R.S. 47:6028(H) to change the expiration date of the program from December 31, 2025, to December 31, 2031. Additionally, it introduces a new definition of "eligible youth" under R.S. 47:6028(B)(2)(d)(xiii), which includes individuals who are members of families with a total annual household income not exceeding three hundred percent of the federal poverty guidelines, alongside existing criteria related to age, employment status, and other factors.

The proposed changes aim to enhance the program's effectiveness in helping young people transition into the workforce by broadening the scope of individuals who qualify for the tax credit. The bill retains the core purpose of the program, which is to provide businesses with tax incentives for hiring eligible youth, thereby supporting their development of workforce skills. The new provisions will take effect on January 1, 2026, and will apply to taxable periods beginning on or after that date.

Statutes affected:
HB389 Original: 47:6028(H)