Louisiana 2011 Regular Session

Louisiana House Bill HB620

Introduced
5/4/11  

Caption

Excludes from state income taxation certain payments for lost wages and lost income as a result of the Gulf Oil Spill (OR SEE FISC NOTE GF RV)

Impact

If enacted, HB 620 would amend existing income tax law in Louisiana to ensure that payments made to individuals and corporations due to losses as a direct result of the Gulf Oil Spill are not subject to state income taxation. This change would reflect an acceptance of the federal tax treatment designated for similar compensation, allowing individuals and companies to retain a larger portion of their recovery benefits, thereby providing them with much-needed financial relief.

Summary

House Bill 620 seeks to provide tax relief to individuals and corporations impacted by the Gulf Oil Spill Disaster of 2010. Specifically, it proposes the exclusion of certain payments, including grants, loans, or any other compensation related to lost wages or business income, from Louisiana state income tax. The intent of this legislation is to alleviate the financial burdens placed on those who received assistance following the disaster, aligning state tax law with federal tax benefits already in place.

Sentiment

The discussion surrounding HB 620 was generally favorable, with many supporting the bill as a necessary response to the economic hardships caused by the Gulf Oil Spill. Proponents argued that allowing taxpayers to exclude these compensation payments from state income tax would significantly support long-term recovery efforts in affected communities. However, there were minor concerns about the potential implications on state revenue from the tax exemptions, though these were largely outweighed by the desire to assist those directly impacted by the disaster.

Contention

While HB 620 was largely viewed positively, some legislators raised questions regarding its fiscal implications for the state budget, particularly how the exclusion of these payments from taxation might affect overall revenue. Concerns were heightened by the significance of the Gulf Oil Spill's toll on the Louisiana economy, with discussions highlighting the balance needed between providing necessary relief to impacted individuals and maintaining fiscal responsibilities at the state level. Despite these discussions, the sentiment remained largely in favor of facilitating recovery through this legislative measure.

Companion Bills

No companion bills found.

Previously Filed As

LA SB174

Provides for a deduction for individual and corporate income tax for certain disaster payments. (gov sig) (EG DECREASE GF RV See Note)

LA HB454

Reduces the amount of certain income tax exclusions, exemptions, deductions, and credits (OR +$850,000,000 GF RV See Note)

LA HB624

Reduces the amount of certain corporate income tax exclusions and deductions (EN +$122,000,000 GF RV See Note)

LA HB34

Reduces the amount of certain corporate income tax exclusions and deductions (Item #37) (OR +$35,600,000 GF RV See Note)

LA HB495

Reduces the amount of certain income tax exclusions, exemptions, deductions, and credits (OR +$850,000,000 SD RV See Note)

LA SB223

Provides relative to state income taxation of Subchapter S corporations and other flow through entities. (gov sig) (EN SEE FISC NOTE GF RV See Note)

LA HB604

Provides relative to state income taxation of Subchapter S corporations and other flow through entities (EG SEE FISC NOTE GF RV See Note)

LA HB414

Exempts certain overtime compensation and income earned from tips from state income taxation (OR DECREASE GF RV See Note)

LA HB1720

Income tax; exclude from gross income certain forgiven, cancelled or discharged federal student loan debt.

LA SB157

Exempts certain mobile workers from individual income tax and their employers from withholding tax. (gov sig) (EN SEE FISC NOTE GF RV See Note)

Similar Bills

No similar bills found.