The Louisiana Legislature's Ways & Means Committee convened on April 28, 2025, to discuss several key pieces of legislation, including House Bill 211 and House Bill 533, both aimed at enhancing tax credits related to firearm safety devices and work-based learning opportunities, respectively.

The meeting began with the introduction of House Bill 211, presented by Representative Mandy Landry. This bill seeks to modify the definition of eligible transactions for the firearm safety device purchase tax credit. Currently, the tax credit allows for up to $500 on purchases made from federally licensed firearm dealers, but this has resulted in a significant number of denied applications—approximately 260—due to the limited scope of eligible retailers. The proposed changes would expand eligibility to include a broader range of retailers that collect Louisiana sales tax, thereby increasing access to the tax credit for consumers purchasing gun safes and safety devices.

Committee members raised questions regarding the annual cap of $500,000 for the tax credit and the implications of expanding the scope of eligible retailers. It was clarified that while the bill would allow more retailers to qualify, it would not permit person-to-person transactions. Support for the bill was voiced by representatives from the Louisiana Shooting Association, who emphasized the importance of making firearm safety devices more accessible to the public.

Following the discussion on House Bill 211, the committee turned its attention to House Bill 533, introduced by Representative Carver. This bill aims to establish a work-based learning tax credit to incentivize employers to hire high school students for internships and apprenticeships. Adam Knapp, CEO of Leaders for a Better Louisiana, presented the rationale behind the bill, highlighting the state's workforce challenges and the need to increase the number of students participating in work-based learning programs.

Knapp noted that only about 5% of high school students in Louisiana currently earn work-based learning credits, compared to significantly higher percentages in states like Georgia and Tennessee. The proposed legislation seeks to merge existing apprenticeship and youth jobs tax credit programs into a comprehensive work-based learning initiative, which would streamline eligibility and increase the value of the credits offered to employers.

The committee discussed the potential impact of the bill on high school vocational training and the importance of preparing students for the workforce. Concerns were raised about the historical decline of vocational programs in schools, but there was a consensus on the need to revitalize these opportunities to better equip students for future employment.

In conclusion, both House Bill 211 and House Bill 533 were voluntarily deferred for further consideration. The discussions highlighted the Louisiana Legislature's ongoing efforts to enhance public safety through firearm safety measures and to address workforce development challenges by promoting work-based learning opportunities for students. The committee's next steps will involve further evaluation of these bills and their potential impacts on the state's residents and economy.