(The Center Square) — Louisiana passed dozens of crime and tax reform bills during their regular and two special legislative sessions in 2024.
Gov. Jeff Landry looked to bring in a conservative agenda during his first year as Governor and for the most part he succeeded in both areas.
The special crime session in February saw a lot of new legislation, most notably in the juvenile justice arena.
Three bills worked together to provide harsher penalties for young adults who committed a crime. First was Senate Bill 3, which redefined young adults by allowing 17-year-olds to be put on trial as adults.
SB 4 harshens the penalties on minors. It states that every offense after a delinquents first, except in minor cases like carjacking, there would be zero possibility of modification or release of convicted youth until they served 24 months in detention, or half of their sentence if it’s 36 months or less.
House Bill 1 will publicize minute entries in juvenile justice records, allowing anyone to follow the progress of a case. Historically, juvenile court records are sealed to protect minors’ identities. The bill will give the public access to juvenile court summaries, regardless of whether the defendant is found responsible for the crime.
Other bills protect minors, like HB 8 which enhances penalties for distributing drugs containing fentanyl designed or marketed toward children.
SB 371 allows for surgical castration of certain offenders whose victims are under the age of 13 at the time of the crime. SB 306 applies life in prison without the possibility for parole to any offender charged with trafficking persons under the age of 18.
Some bills were passed to protect police officers. HB 173 creates a strict safeguard for cops on duty in the form of a 25-foot buffer zone. Violators of the provisions can only be fined a maximum of $500 and imprisoned a maximum of 60 days, or both.
The bill states that no one, including journalists, can intentionally approach within the specified distance of a peace officer who is lawfully engaged in the execution of his official duties.
The tax special session later in the year saw just as many historic changes.
the central change in the tax code was a reduction of the state income tax rate to a flat 3% for all residents earning over $12,500 annually.
This move, projected to reduce state revenue by $1.3 billion per year, is paired with measures to offset the shortfall. The statewide sales tax will rise from 4.45% to 5% starting in January 2025, remaining at that level for five years before dropping to 4.75% in 2030.
To further address the revenue gap, lawmakers voted to temporarily redirect $280 million from vehicle sales taxes to the general fund, delaying infrastructure projects such as the Interstate 49 expansions and a new Mississippi River bridge in Baton Rouge.
Other changes include a doubled retirement income tax exemption for seniors, raising the threshold from $6,000 to $12,000, and the application of sales taxes to digital goods and services.
For businesses, the corporate income tax rate will drop from 7.5% to a flat 5.5%, and the state franchise tax will be eliminated entirely.
