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Read. Follow. Verify.Louisiana House Bill 651 creates tax rebates for employers sharing workers as college instructors
Last action · March 9, 2026: Read by title, under the rules, referred to the Committee on Ways and Means.Sponsor: Ken Brass
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What This Bill Proposed
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 (OR DECREASE GF RV See Note)
Employers partnering with technical and vocational colleges can recover half of their employee-sharing expenses through state tax rebates, up to an annual state funding limit of $5.5 million.
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
Employers
Employers are eligible to receive a 50% tax rebate on costs incurred by letting employees work as postsecondary instructors.
Louisiana Community and Technical College System
The system participates in establishing eligibility rules and receives instructors from the employer workforce.
Department of Revenue
The department is responsible for promulgating rules, processing applications, publishing annual caps, and issuing rebates.
Key Facts
- Establishes the Instructor Share Rebate Program to provide tax rebates for employers who allow employees to work as instructors in the Louisiana Community and Technical College System.
- Sets the rebate amount equal to 50% of the cost incurred by the employer for allowing employees to work as instructors.
- Caps total statewide rebates at one million dollars for the calendar year beginning January 1, 2027.
- Allows the annual rebate cap to increase by one million dollars each year if at least 80% of the preceding year's cap was granted, up to a hard ceiling of five million five hundred thousand dollars.
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- Requires the Department of Revenue to publish the annual rebate cap amount on its website by July first of each year.
- Requires taxpayers to apply for the rebate annually between January first and March first following the calendar year in which the rebate is earned, starting in 2027.
- Directs the Department of Revenue to approve eligible applications on a first-come, first-served basis, issuing pro rata payments if single-day application totals exceed available funds.
- Provides that the rebate does not apply to costs incurred by employers prior to January 1, 2026.
Frequently Asked Questions
How much of a tax rebate can an employer receive?
When can employers begin applying for the rebate?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · in House committee.
Procedural history
4 actions- Mar 9, 2026HouseIntroducedRead by title, under the rules, referred to the Committee on Ways and Means.
- Feb 27, 2026HousePrefiled.
- Feb 27, 2026HouseCommitteeUnder the rules, provisionally referred to the Committee on Ways and Means.
- Feb 27, 2026HouseFirst appeared in the Interim Calendar on 2/27/2026.
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Dynamic Cap Adjustment Based on Utilization
The program features an automatic scaling mechanism where the state rebate ceiling increases by $1 million each year if at least 80% of the previous year's cap was utilized.
Connected Entities
Sources
www.legis.la.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 55)
- Controversy15Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz30Current news / social attention level
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