The House Resolution establishes a select committee within the Louisiana House of Representatives to explore the potential creation of a state income tax credit for residential water utility customers who face excessive rates. This initiative arises from concerns about the affordability of drinking water, despite regulatory oversight by the Louisiana Public Service Commission (PSC). The resolution emphasizes the legislature's commitment to addressing financial hardships faced by citizens, particularly regarding high water utility costs.

The select committee, named the "Select House Committee on Water Utility Tax Credits," will consist of seven members appointed by the speaker of the House, including representatives from the House Committees on Commerce and Ways and Means, as well as a member from the Northshore Legislative Delegation who will serve as chair. The committee is tasked with studying the issue and reporting its findings and recommendations to the House of Representatives and the David R. Poynter Legislative Research Library at least thirty days before the 2027 Regular Session. The authority of the committee will conclude upon the commencement of that session.