LEGISLATIVE FISCAL OFFICE
Fiscal Note
Fiscal Note On: HB 301 HLS 21RS 601
Bill Text Version: ENROLLED
Opp. Chamb. Action:
Proposed Amd.:
Sub. Bill For.:
Date: June 9, 2021 2:04 PM Author: LANDRY
Dept./Agy.: Revenue
Subject: Tax Credit for Funeral Costs Pregnancy-Related Deaths Analyst: Greg Albrecht
TAX/INCOME TAX EN -$75,000 GF RV See Note Page 1 of 1
Establishes an income tax credit for certain funeral and burial expenses for certain pregnancy-related deaths
Proposed law provides a refundable tax credit for funeral and burial expenses associated with a pregnancy-related death of a
Louisiana resident. The amount of credit shall be the lower of actual reasonable expenses or $5,000.
Applicable to taxable years beginning on or after January 1, 2022.
EXPENDITURES 2021-22 2022-23 2023-24 2024-25 2025-26 5 -YEAR TOTAL
State Gen. Fd. $0 $0 $0 $0 $0 $0
Agy. Self-Gen. $0 $0 $0 $0 $0 $0
Ded./Other $0 $0 $0 $0 $0 $0
Federal Funds $0 $0 $0 $0 $0 $0
Local Funds $0 $0 $0 $0 $0 $0
Annual Total $0 $0 $0 $0 $0 $0
REVENUES 2021-22 2022-23 2023-24 2024-25 2025-26 5 -YEAR TOTAL
State Gen. Fd. $0 ($75,000) ($75,000) ($75,000) ($75,000) ($300,000)
Agy. Self-Gen. $0 $0 $0 $0 $0 $0
Ded./Other $0 $0 $0 $0 $0 $0
Federal Funds $0 $0 $0 $0 $0 $0
Local Funds $0 $0 $0 $0 $0 $0
Annual Total $0 ($75,000) ($75,000) ($75,000) ($75,000) ($300,000)
EXPENDITURE EXPLANATION
The Department of Revenue indicates that the costs to modify and test tax systems to incorporate an additional credit are
approximately $26,000 of staff time.
REVENUE EXPLANATION
According to the La Dept. of Health, the number of pregnancy-related deaths in Louisiana in 2016 was 14, and 15 in 2017.
Using 15 as the count of deaths eligible for the credit provided by this bill, multiplied by the $5,000 maximum credit amount,
results in state fiscal exposure of some $75,000 per year. The Department’s Maternal Mortality Review Reports indicate
somewhat of a rising trend of such deaths, although only modestly from 2016 to 2017, suggesting possible modest rising
state fiscal exposure in future periods.
Senate Dual Referral Rules House
13.5.1 >= $100,000 Annual Fiscal Cost {S & H} 6.8(F)(1) >= $100,000 SGF Fiscal Cost {H & S}
Christopher A. Keaton
13.5.2 >= $500,000 Annual Tax or Fee 6.8(G) >= $500,000 Tax or Fee Increase
Change {S & H} or a Net Fee Decrease {S} Legislative Fiscal Officer