Louisiana enacts new driving laws, storm-resistant home credits, and legal and tax reforms starting Jan. 1, 2026.

Starting January 1, 2026, Louisiana will enforce a hands-free driving law with stricter fines in high-risk zones, offer a $10,000 tax credit for storm-resistant home upgrades, adopt a modified comparative fault system limiting recovery to those 50% or less at fault, cap medical expense payouts at actual payments, require specific licenses for roofing contractors on projects over $7,500, and align S corporation taxation with federal pass-through rules.