Louisiana income and taxes

Wages and cash benefits can be components of household money income. Census income is measured before taxes, so tax relief alone is not an increase in this statistic; the provision does not determine the statewide median. This connection does not establish causation. Actions after the measurement period cannot explain the earlier observed value.

Retained Louisiana evidence context: Median household income. This record’s connection to the topic does not establish an effect on the measured result.

§671. Minimum wage; establishment A. Notwithstanding any other provision of law to the contrary, the state minimum wage is established and set as follows: (1) Beginning January 1, 2027, the minimum wage shall be set at ten dollars per hour. Every employer in the state shall pay to each employee wages at a rate of not less than ten dollars per hour for hours worked in a pay period, regardless of how the time at work is measured. (2) Beginning January 1, 2029, the minimum wage shall be set at twelve dollars per hour. Every employer in the state shall pay to each employee wages at a rate of not less than twelve dollars per hour for hours worked in a pay period, regardless of how the time at work is measured. (3) Beginning January 1, 2031, the minimum wage shall be set at fourteen dollars per hour. Every employer in the state shall pay to each employee wages at a rate of not less than twelve dollars per hour for hours worked in a pay period, regardless of how the time at work is measured. B. If, at any time, the federal minimum hourly wage rate set by Section 6 of the federal Fair Labor Standards Act of 1938, or a successor federal law, is raised to a rate higher than the state minimum wage rate, then the state minimum wage rate shall be increased to the rate of the federal minimum wage rate. HB NO. 209 […] §676. Exceptions The provisions of this Chapter do not apply to the following: (1) Student employees of private employers. (2) Tipped employees and agricultural employees as defined by the federal Fair Labor Standards Act of 1938, or a successor federal law.

The fact measures residents under 65 without health insurance. Insurance eligibility, enrollment, coverage continuity and premium assistance concern the covered population. Provider payments and covered services alone do not establish a coverage change, and Medicare-only changes mostly concern a different age population. This connection does not establish causation. Actions after the measurement period cannot explain the earlier observed value.

Retained Louisiana evidence context: People under 65 without health insurance. This record’s connection to the topic does not establish an effect on the measured result.

Q. The legislative auditor may access individual-level state income tax return data in accordance with R.S. 47:1508(B)(44) for the limited purposes of ensuring accuracy of Medicaid and Supplemental Nutrition Assistance Program eligibility determinations, detecting and preventing fraud in the Medicaid program and Supplemental Nutrition Assistance Program, and fulfilling all other applicable requirements of the Medical Assistance Programs Integrity Law, R.S. 46:437.1 et seq. Section 2. R.S. 47:1508(B)(44) is hereby enacted to read as follows: §1508. Confidentiality of tax records * * * B. Nothing contained in this Section shall be construed to prevent: * * * (44)(a) The secretary from disclosing individual-level state income tax return data to the legislative auditor, upon request of the legislative auditor, exclusively for the purposes specified in this Paragraph. (b) The legislative auditor shall utilize data disclosed pursuant to this Paragraph for only the following purposes: (i) Ensuring accuracy of Medicaid and Supplemental Nutrition Assistance Program eligibility determinations. (ii) Detecting and preventing fraud in the Medicaid program and Supplemental Nutrition Assistance Program. (iii) Fulfilling the requirements of the Medical Assistance Programs Integrity Law, R.S. 46:437.1 et seq. (c) The secretary shall enter into any memorandum of understanding, cooperative endeavor, or other type of agreement as may be necessary to facilitate the sharing of data with the legislative auditor for the purposes set forth in this Paragraph. (d) Any disclosure authorized pursuant to this Paragraph shall comply with applicable federal law, including 26 U.S.C. 6103. * * *

Wages and cash benefits can be components of household money income. Census income is measured before taxes, so tax relief alone is not an increase in this statistic; the provision does not determine the statewide median. This connection does not establish causation. Actions after the measurement period cannot explain the earlier observed value.

Retained Louisiana evidence context: Median household income. This record’s connection to the topic does not establish an effect on the measured result.

§1600. Benefit eligibility conditions An unemployed individual shall be eligible to receive benefits only if the administrator finds that: * * * (3)(a) He is able to work, available for work, and is actively seeking work by conducting no fewer than five work search actions for each week in which he makes a claim for benefits. The administrator shall, by regulation, prescribe the actions which shall be considered valid work search actions. (b)(i) For the purpose of this Section, a claimant has satisfied the requirements of making an active search for work if he is pursuing a course of action to become reemployed as contained in his eligibility review and reemployment assistance plan approved by the administrator and consistent with Subparagraph (a) of this Paragraph. The reemployment assistance plan shall not contain factors which, when judged on the basis of reasonableness for a similarly unemployed worker to follow, would be contrary to the individual's interest, taking into account the claimant's qualifications for work, the distance of his residence from employing establishments, his prior work history, and current labor market conditions related to his normal and customary occupation. * * * §1601. Disqualification for benefits An individual shall be disqualified for benefits: * * * (3) If the administrator finds that he has failed, without good cause, either to apply for available, suitable work or to accept suitable work within the time frame contained in the offer when work is offered to him, appear for a previously scheduled job interview, return to his customary self-employment, if any, or participate in an approved training program when so directed by the administrator. Such disqualification shall continue until such time as the claimant (a) can demonstrate that he has been paid wages for work subject to the Louisiana Employment Security Law or the unemployment insurance law of any other state or the United States, equivalent to at least ten times his weekly benefit amount following the week in which the disqualifying act occurred and (b) has not left his last work under disqualifying circumstances. * * * (c) The administrator shall prescribe a form that allows employers to report suspected violations of this Paragraph via online or electronic submission. The administrator shall make the form available to all employers, and, at least annually, inform employers about the importance of reporting work search violations by claimants. * * * Section 2. This Act shall become effective on December 31, 2025.

Wages and cash benefits can be components of household money income. Census income is measured before taxes, so tax relief alone is not an increase in this statistic; the provision does not determine the statewide median. This connection does not establish causation. Actions after the measurement period cannot explain the earlier observed value.

Retained Louisiana evidence context: Median household income. This record’s connection to the topic does not establish an effect on the measured result.

2.Providing nearest other locality pay rate for certain Bureau of Prisons employees receiving Rest of U.S. locality rateSection 5304 of title 5, United States Code, is amended by redesignating subsection (i) as subsection (j) and by inserting after subsection (h) the following:(i)(1)Notwithstanding any other provision of this chapter, and consistent with paragraph (2), the official worksite of an employee of the Bureau of Prisons that is otherwise located in the pay locality designated as Rest of U.S. shall be considered to be located in the nearest other pay locality established pursuant to this section.(2)For purposes of carrying out paragraph (1)—(A)if more than one pay locality is within 200 miles of the official worksite of such an employee, such worksite shall be considered to be located in the pay locality with the highest comparability payment; and(B)an employee of the Bureau of Prisons shall not be subject to paragraph (1) if the official worksite of such employee is not within 200 miles of the nearest boundary of any pay locality other than Rest of U.S...

The fact counts Social Security retirement, survivors, and disability beneficiaries in current-payment status. Benefit administration concerns a component of that population; SSI, Medicare, and state pensions are separate programs. This connection does not establish causation. Actions after the measurement period cannot explain the earlier observed value.

Retained Louisiana evidence context: Social Security beneficiaries. This record’s connection to the topic does not establish an effect on the measured result.

2.Changes to social security terminologyNot later than January 1, 2027, the Commissioner of Social Security shall ensure that, in any rules, regulation, guidance, or other materials of the Social Security Administration, whether online or in print—(1)the term early eligibility age is replaced with the term minimum monthly benefit age;(2)the terms full retirement age and normal retirement age are replaced with the term standard monthly benefit age; and(3)the term delayed retirement credit shall not be used and any reference to age 70 as the maximum age up to which delayed retirement credits can be received shall be replaced with the term maximum monthly benefit age.

The fact counts Social Security retirement, survivors, and disability beneficiaries in current-payment status. Benefit administration concerns a component of that population; SSI, Medicare, and state pensions are separate programs. This connection does not establish causation. Actions after the measurement period cannot explain the earlier observed value.

Retained Louisiana evidence context: Social Security beneficiaries. This record’s connection to the topic does not establish an effect on the measured result.

1.Ensuring beneficiaries receive regular social security statementsNot later than January 1, 2027, the Commissioner of Social Security shall ensure that—(1)individuals with social security account numbers are mailed a paper social security statement whenever they enter the workforce or start a new job; (2)a paper social security statement is mailed to each individual with a social security account number not less frequently than—(A)once every 5 years beginning with the year in which the individual achieves age 25; (B)once every 2 years beginning with the year in which the individual achieves age 55; and(C)annually beginning with the year in which the individual achieves age 60;(3)individuals with social security account numbers are mailed paper social security statements regardless of whether they have created an online my Social Security account with the Social Security Administration; and(4)individuals are able to opt out from receiving paper social security statements (including statements otherwise required under this section).

The fact counts Social Security retirement, survivors, and disability beneficiaries in current-payment status. Benefit administration concerns a component of that population; SSI, Medicare, and state pensions are separate programs. This connection does not establish causation. Actions after the measurement period cannot explain the earlier observed value.

Retained Louisiana evidence context: Social Security beneficiaries. This record’s connection to the topic does not establish an effect on the measured result.

2.Increase to age threshold for child’s insurance benefits on the basis of disability(a)In generalSection 202(d) of the Social Security Act (42 U.S.C. 402(d)) is amended by striking age of 22 each place it appears and inserting age of 26.(b)Conforming amendments(1)Section 205(j)(2)(C)(vi)(II)(cc) of the Social Security Act (42 U.S.C. 405(j)(2)(C)(vi)(II)(cc)) is amended by striking age of 22 and inserting age of 26. (2)Section 225(a) of the Social Security Act (42 U.S.C. 425(a)) is amended by striking age of 22 and inserting age of 26.(3)Section 1631(a)(2)(B)(xvii)(II)(cc) of the Social Security Act (42 U.S.C. 1383(a)(2)(B)(xvii)(II)(cc)) is amended by striking age of 22 and inserting age of 26.(4)Section 1634(c) of the Social Security Act (42 U.S.C. 1383c(c)) is amended by striking age of 22 and inserting age of 26.

The fact is the EIA Gulf Coast regional regular-gasoline price, including taxes, covering Alabama, Arkansas, Louisiana, Mississippi, New Mexico and Texas. Louisiana policy concerns only one state in that regional measure; this is not a Louisiana statewide average. Fuel taxes, fees, supply and retail pricing rules concern components of pump prices; they do not determine the regional average. This connection does not establish causation. Actions after the measurement period cannot explain the earlier observed value.

Retained Louisiana evidence context: Gulf Coast regular gasoline price. This record’s connection to the topic does not establish an effect on the measured result.

(c)RequirementNotwithstanding the 2024–2029 National Outer Continental Shelf Oil and Gas Leasing Program, the Secretary shall—(1)conduct not fewer than 20 offshore lease sales, as described under subsection (d), during the 10-year period beginning on the date of enactment of this Act; and(2)to the maximum extent practicable, carry out a lease sale under this subsection in accordance with the Record of Decision approved by the Secretary on January 17, 2017, and described in the notice of availability of the Bureau of Ocean Energy Management entitled Record of Decision for the 2017–2022 Outer Continental Shelf Oil and Gas Leasing Program Final Programmatic Environmental Impact Statement; MMAA104000 (82 Fed. Reg. 6643 (January 19, 2017)). (d)TimingIn conducting the offshore lease sales under subsection (c), the Secretary shall conduct a lease sale under this section not later than each of the following dates:(1)March 31, 2026.(2)August 31, 2026.(3)March 31, 2027.(4)August 31, 2027.(5)March 31, 2028.(6)August 31, 2028.(7)March 31, 2029.(8)August 31, 2029.(9)March 31, 2030.(10)August 31, 2030.(11)March 31, 2031.(12)August 31, 2031.(13)March 31, 2032.(14)August 31, 2032.(15)March 31, 2033.(16)August 31, 2033.(17)March 31, 2034.(18)August 31, 2034.(19)March 31, 2035.(20)August 31, 2035.(e)Area offered for lease(1)AcreageThe Secretary shall offer not fewer than 74,000,000 acres for each offshore lease sale conducted under subsection (c).(2)LocationAn offshore lease sale conducted under subsection (c) shall be in the Gulf of Mexico Region Program Area as identified in Figure S–1 of the 2017–2022 Outer Continental Shelf Oil and Gas Leasing Proposed Final Program published on November 18, 2016 by the Bureau of Ocean Energy Management (as announced in the notice of availability of the Bureau of Ocean Energy Management entitled Notice of Availability of the 2017–2022 Outer Continental Shelf Oil and Gas Leasing Proposed Final Program (81 Fed. Reg. 84612 (November 23, 2016))).

The fact measures residents under 65 without health insurance. Insurance eligibility, enrollment, coverage continuity and premium assistance concern the covered population. Provider payments and covered services alone do not establish a coverage change, and Medicare-only changes mostly concern a different age population. This connection does not establish causation. Actions after the measurement period cannot explain the earlier observed value.

Retained Louisiana evidence context: People under 65 without health insurance. This record’s connection to the topic does not establish an effect on the measured result.

B. The Louisiana Department of Health shall adopt the following measures to verify ongoing eligibility for Medicaid: (1) The Louisiana Department of Health shall not accept eligibility determinations for Medicaid from any exchange established under 42 U.S.C. 18041(c). The Louisiana Department of Health may accept assessments from an exchange established under 42 U.S.C. 18041(c), but shall independently verify eligibility and make eligibility determinations. (2) Neither the Louisiana Department of Health nor any state agency that operates as a part of Medicaid may rely solely on ex parte renewals, including but not limited to any waiver granted under Section 1902(e)(14)(A) of the Social Security Act, unless expressly required by federal law. No later than January 1, 2026, the Louisiana Department of Health shall withdraw any waivers submitted to the federal government that authorize the department to determine or renew eligibility by ex parte renewal. (3) Unless required by federal law, the Louisiana Department of Health shall not accept self-attestation of Louisiana state residency for initial eligibility determinations or renewals. The Louisiana Department of Health may use technology and government data sharing to verify income, residency, household composition, or receipt of other coverage. The Louisiana Department of Health shall not request authority to waive or decline to periodically check any available income-related data sources to verify eligibility for Medicaid. (4) The Louisiana Department of Health may use an enhanced income verification platform to verify recipient eligibility. The Louisiana Department of Health may procure and enter into a contract for the platform. The platform shall meet all of the following criteria: (a) Use automated, real-time data matching and analytics to detect unreported or under reported income. (b) Consolidate overlapping data to prevent double counting of financial records. (5) The Louisiana Department of Health shall enter into the following data matching agreements to cross-check households enrolled in Medicaid with other state data sets as allowed by law: (a) On at least a monthly basis, the Louisiana Department of Health shall receive and review information from the state registrar of vital records concerning individuals enrolled in Medicaid that indicates a change in circumstances that may affect eligibility for Medicaid, including but not limited to death records. (b) On at least a quarterly basis, the Louisiana Department of Health shall receive and review information from the Louisiana Workforce Commission concerning individuals enrolled in Medicaid that indicates a change in circumstances that may affect eligibility for Medicaid, including but not limited to changes in employment or wages. (c) On at least a quarterly basis, the Louisiana Department of Health shall receive and review information from the Department of Public Safety and Corrections, office of motor vehicles concerning individuals enrolled in Medicaid that indicates a change in residency that may affect eligibility for Medicaid. (d) On at least a semi-annual basis, the Louisiana Department of Health shall receive and review information from the Louisiana Department of Revenue concerning individuals enrolled in Medicaid that indicates a change in circumstances that may affect eligibility for Medicaid, including but not limited to potential changes in income, wages, or residency as identified by tax records. (e) The Louisiana Department of Health shall implement a platform to receive and review information on at least an annual basis concerning incarceration status of individuals enrolled in Medicaid. (f) On at least a monthly basis, the Louisiana Department of Health shall receive and review information from the Social Security Administration concerning the disability status of individuals enrolled in Medicaid. (6) On at least a quarterly basis, the Louisiana Department of Health shall publish on its website, data regarding findings of noncompliance and fraud investigations in Medicaid for the following aggregate, nonconfidential, and nonpersonally identifying information: (a) The number of Medicaid cases investigated for intentional program violations or fraud. (b) Total number of Medicaid cases referred to the attorney general's office for prosecution. (c) Improper payments and expenditures. (d) Monies recovered. (e) Aggregate data concerning improper payments and ineligible recipients as a percentage of those investigated and reviewed.

Wages and cash benefits can be components of household money income. Census income is measured before taxes, so tax relief alone is not an increase in this statistic; the provision does not determine the statewide median. This connection does not establish causation. Actions after the measurement period cannot explain the earlier observed value.

Retained Louisiana evidence context: Median household income. This record’s connection to the topic does not establish an effect on the measured result.

2. Appropriations (a) Definitions In this section— (1) the term agency means each authority of the executive, legislative, or judicial branch of the Government of the United States; and (2) the term covered individual— (A) means an employee of an agency; and (B) includes— (i) a contractor who provides support to an employee described in subparagraph (A); and (ii) a member of the Armed Forces on active duty. (b) Appropriations For fiscal year 2026, and any fiscal year thereafter, for any period during which interim continuing appropriations or full-year appropriations for that fiscal year are not in effect for an agency, there are appropriated to the head of the agency, out of any money in the Treasury not otherwise appropriated, such sums as are necessary to provide standard rates of pay, allowances, pay differentials, benefits, and other payments otherwise payable on a regular basis to covered individuals with respect to the agency. (c) Termination Appropriations and funds made available and authority granted under subsection (b) shall be available to the head of an agency until whichever of the following first occurs: (1) The enactment into law of appropriations for the agency until the end of the applicable fiscal year (including a continuing appropriation) that provide amounts for the purposes for which amounts are made available under subsection (b). (2) The enactment into law of appropriations for the agency until the end of the applicable fiscal year (including a continuing appropriation) without any appropriation for such purposes. (d) Interim continuing appropriations Appropriations made available under subsection (b) may not be obligated by the head of an agency during any period during which continuing appropriations for the purposes for which amounts are made available under subsection (b) are in effect for the agency. (e) Charging to full-Year appropriations Obligations or expenditures made by the head of an agency pursuant to subsection (b) shall be charged to the applicable appropriation for the agency whenever a regular appropriation bill or a measure making continuing appropriations until the end of the applicable fiscal year for the agency becomes law. (f) Retroactive effective date This Act shall take effect as if enacted on September 30, 2025.

Wages and cash benefits can be components of household money income. Census income is measured before taxes, so tax relief alone is not an increase in this statistic; the provision does not determine the statewide median. This connection does not establish causation. Actions after the measurement period cannot explain the earlier observed value.

Retained Louisiana evidence context: Median household income. This record’s connection to the topic does not establish an effect on the measured result.

2. Continuing appropriations for members of the Armed Forces There are hereby appropriated for fiscal year 2026, out of any money in the Treasury not otherwise appropriated, for any period during which interim or full-year appropriations for fiscal year 2026 are not in effect, such sums as are necessary to provide pay and allowances to members of the Armed Forces, including reserve components thereof, who perform active service or inactive duty training during such period. 3. Termination Appropriations and funds made available and authority granted pursuant to this Act shall be available until the enactment into law of an appropriation (including a continuing appropriation) for any purpose for which amounts are made available in section 2.