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HLS 26RS-1307 ORIGINAL
2026 Regular Session
HOUSE BILL NO. 651
BY REPRESENTATIVE BRASS
TAX/TAX REBATES: Establishes the Instructor Share Rebate Program for an employer
who allows employees to teach in the La. Community and Technical College System
1 AN ACT
2 To enact R.S. 47:6045, relative to tax rebates; to authorize a rebate for an employer who
3 allows employees to work as instructors in the Louisiana Community and Technical
4 College System; to provide for eligibility of the rebate; to specify the amount of the
5 rebate; to limit the total rebate amount paid by the state annually; to provide for
6 administration, issuance, and approval of rebates; to provide for recovery of rebates
7 in certain circumstances; to specify the source of funding for the rebate; to provide
8 for applicability; to provide for an effective date; and to provide for related matters.
9 Be it enacted by the Legislature of Louisiana:
10 Section 1. R.S. 47:6045 is hereby enacted to read as follows:
11 §6045. Instructor Share Rebate Program
12 A. This Section shall be known and may be cited as the "Instructor Share
13 Rebate Act".
14 B. The legislature hereby finds that an insufficient number of people with
15 adequate levels of on-the-job training is an impediment to workforce development
16 and economic growth. The legislature further recognizes the vital role of the
17 Louisiana Community and Technical College System in delivering targeted,
18 high-quality technical and vocational training aligned with Louisiana's economic
19 needs. The legislature hereby declares that establishing a rebate which provides
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HLS 26RS-1307 ORIGINAL
HB NO. 651
1 incentives for businesses to share employees as postsecondary instructors is in the
2 best economic interest of this state.
3 C. There shall be allowed a rebate for an employer who allows his
4 employees to work as instructors in the Louisiana Community and Technical College
5 System. The amount of the rebate shall equal fifty percent of the cost to an employer
6 of allowing his employees to work as instructors in the Louisiana Community and
7 Technical College System. Except as provided in Paragraph (3) of this Subsection,
8 the maximum amount of rebates that may be claimed for a calendar year, referred to
9 hereafter as the "rebate cap", shall be as follows:
10 (1) For the calendar year beginning January 1, 2027, and ending December
11 31, 2027, the rebate cap shall be one million dollars.
12 (2) Beginning January 1, 2028, and each January first thereafter, the rebate
13 cap for the calendar year shall be established in accordance with the following
14 provisions:
15 (a) If the secretary of the Department of Revenue, referred to hereafter in this
16 Section as the "department", determines that less than eighty percent of the rebate
17 cap amount authorized for the preceding calendar year was granted, then the rebate
18 cap for the current calendar year shall not be adjusted.
19 (b) If the secretary of the department determines that at least eighty percent
20 of the rebate cap amount authorized for the preceding calendar year was granted,
21 then the rebate cap for the current calendar year shall be increased by one million
22 dollars.
23 (3) The rebate cap for a calendar year shall not exceed five million five
24 hundred thousand dollars.
25 D. No later than July first of each year, the secretary of the department shall
26 publish on the department's website a notice of the rebate cap amount authorized for
27 the calendar year in which the notice is published. However, when the rebate cap for
28 a calendar year reaches five million five hundred thousand dollars, the secretary shall
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HLS 26RS-1307 ORIGINAL
HB NO. 651
1 no longer be required to publish notice of the rebate cap amount on the department's
2 website.
3 E. The department, in consultation with the Louisiana Community and
4 Technical College System, shall establish by rule the procedures for determining a
5 taxpayer's eligibility for the rebate.
6 F.(1) Beginning January 1, 2027, taxpayers shall apply for the rebate on a
7 form and in the manner prescribed by the department. The application period shall
8 begin on January first and conclude on March first of each calendar year following
9 the calendar year in which the rebate is deemed earned. Eligible applications shall
10 be approved by the department on a first-come, first-served basis as determined by
11 the received date and time of a completed application. An application shall not be
12 considered complete until all information requested by the department has been
13 received. A taxpayer shall be deemed eligible upon satisfactorily demonstrating that
14 he has met the applicable requirements of this Section.
15 (2) If the aggregate amount of applications received on a single business day
16 exceeds the total amount of available rebates, the department shall approve rebates
17 on a pro rata basis.
18 G. The secretary of the department shall promulgate, in accordance with the
19 Administrative Procedure Act, all rules necessary to implement the provisions of this
20 Section, including rules providing for the form and procedure for claiming a rebate.
21 H. Rebates previously paid to a taxpayer as authorized by this Section, but
22 later disallowed, may be recovered by the secretary of the department through any
23 collection remedy authorized in R.S. 47:1561.2.
24 I. Notwithstanding any provision of law to the contrary, the secretary of the
25 department shall make the rebates authorized in this Section from current collections
26 of state taxes.
27 Section 2. The rebate authorized in this Act shall not apply to costs incurred by
28 employers prior to January 1, 2026.
29 Section 3. This Act shall become effective on January 1, 2027.
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HLS 26RS-1307 ORIGINAL
HB NO. 651
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 651 Original 2026 Regular Session Brass
Abstract: Establishes the Instructor Share Rebate Program, authorizing a rebate for
employers' costs of allowing employees to work as instructors in the La. Community
and Technical College System (LCTCS)
Proposed law establishes a rebate for employers equal to 50% of the costs associated with
allowing an employee to work as an instructor in LCTCS institutions.
Proposed law caps the maximum amount of rebates that may be claimed in a year at $1M
for the 2027 calendar year and authorizes the secretary of the Department of Revenue
(department) to increase the cap by $1M for a taxable year if at least 80% of the rebate cap
was claimed. Provides, however, that the rebate cap shall not exceed $5.5M in any year.
Proposed law requires the department, in consultation with LCTCS, to determine an
applicant's eligibility for the rebate.
Proposed law requires the department to process and approve applications and issue rebates
on a first come, first served basis. Further provides for payment of rebates on a pro rata basis
if the amount of applications received on a single business day exceeds the total amount of
available rebates.
Proposed law authorizes the department to promulgate all rules necessary to implement the
provisions of proposed law.
Proposed law authorizes the department to recover rebates previously paid to a taxpayer but
later disallowed through any collection remedy pursuant to present law.
Proposed law requires rebates to be paid from current collections of taxes imposed by
present law.
Proposed law shall not apply to costs incurred by employers prior to Jan. 1, 2026.
Effective Jan. 1, 2027.
(Adds R.S. 47:6045)
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