---
type: "Bill"
title: "TAX/INCOME-INDIV/EXEMPT: Authorizes an individual income tax deduction for certain amounts a taxpayer receives through hardship distributions from retirement accounts (EN DECREASE GF RV See Note)"
description: "TAX/INCOME-INDIV/EXEMPT: Authorizes an individual income tax deduction for certain amounts a taxpayer receives through hardship distributions from retirement accounts (EN DECREASE GF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2025"
identifier: "HB 184"
citation: "Louisiana HB 184 (2025)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Charles Owen"]
version_count: 4
action_count: 23
vote_count: 2
first_action: "2025-03-31"
last_action: "2025-06-11"
source: "openstates"
source_identifier: "ocd-bill/b06fe0e2-98f2-4803-8c6b-e4b7f75d20b7"
source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=248105"
source_hash: "0a76e785e9b7429febec52b9fe7a38f805de01a7baa433cf812b281550bb91d1"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-la"]
---

# Louisiana HB 184 (2025) — TAX/INCOME-INDIV/EXEMPT: Authorizes an individual income tax deduction for certain amounts a taxpayer receives through hardship distributions from retirement accounts (EN DECREASE GF RV See Note)

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **HB184 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1400422)
2. **HB184 Act 251** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1425559)
3. **HB184 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1415810)
4. **HB184 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1423143)

## Votes

- FINAL PASSAGE (#523) — **95–0** (pass) · lower
- FINAL PASSAGE (#771) — **35–0** (pass) · upper

## Sponsors

- Charles Owen — primary (person)
- Adrian Fisher — cosponsor (person)
- Alonzo Knox — cosponsor (person)
- Annie Spell — cosponsor (person)
- Barbara Reich Freiberg — cosponsor (person)
- Beryl Amedee — cosponsor (person)
- Beth Billings — cosponsor (person)
- C. Denise Marcelle — cosponsor (person)
- Candace N. Newell — cosponsor (person)
- Chad Boyer — cosponsor (person)
- Chance Henry — cosponsor (person)
- Daryl Adams — cosponsor (person)
- Dustin Miller — cosponsor (person)
- Francis C. Thompson — cosponsor (person)
- Gabe Firment — cosponsor (person)
- Jerome Zeringue — cosponsor (person)
- Joseph Orgeron — cosponsor (person)
- Kathy Edmonston — cosponsor (person)
- Kellee Dickerson — cosponsor (person)
- Kimberly Coates — cosponsor (person)
- Marcus Bryant — cosponsor (person)
- Mike Johnson — cosponsor (person)
- Pat Moore — cosponsor (person)
- Peter Egan — cosponsor (person)
- Robert Carter — cosponsor (person)
- Rodney Schamerhorn — cosponsor (person)
- Shane Mack — cosponsor (person)
- Stephanie Hilferty — cosponsor (person)
- Steven Jackson — cosponsor (person)
- Sylvia Taylor — cosponsor (person)
- Tehmi Chassion — cosponsor (person)
- Vanessa Caston LaFleur — cosponsor (person)
- Vincent Cox III — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2025-06-11** Effective date: 01/01/2026.
- **2025-06-11** Signed by the Governor. Becomes Act No. 251. `became-law, executive-signature`
- **2025-06-10** Sent to the Governor for executive approval. `executive-receipt`
- **2025-06-10** Signed by the President of the Senate.
- **2025-06-09** Enrolled and signed by the Speaker of the House. `enrolled`
- **2025-06-09** Received from the Senate without amendments. `receipt`
- **2025-06-08** Read by title, passed by a vote of 35 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled. `passage`
- **2025-06-08** Rules suspended. Called from the Calendar.
- **2025-06-03** Read by title and returned to the Calendar, subject to call.
- **2025-06-03** Rules suspended.
- **2025-06-02** Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage. `reading-3`
- **2025-06-01** Reported favorably. Rules suspended. Read by title and referred to the Legislative Bureau. `committee-passage-favorable`
- **2025-05-27** Read second time by title and referred to the Committee on Revenue and Fiscal Affairs. `reading-2, referral-committee`
- **2025-05-21** Received in the Senate. Rules suspended. Read first time by title and placed on the Calendar for a second reading. `reading-1`
- **2025-05-21** Read third time by title, roll called on final passage, yeas 95, nays 0. Finally passed, title adopted, ordered to the Senate. `passage`
- **2025-05-21** Called from the calendar.
- **2025-05-21** Read by title, returned to the calendar.
- **2025-05-20** Scheduled for floor debate on 05/21/2025.
- **2025-05-20** Read by title, ordered engrossed, passed to 3rd reading. `reading-3`
- **2025-05-19** Reported favorably (12-0). `committee-passage-favorable`
- **2025-04-14** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2025-03-31** Under the rules, provisionally referred to the Committee on Ways and Means. `referral-committee`
- **2025-03-31** Prefiled. `filing`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/b06fe0e2-98f2-4803-8c6b-e4b7f75d20b7`. Confidence: reported (aggregated from official Louisiana legislature records).