SLS 11RS-621 ORIGINAL
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Regular Session, 2011
SENATE CONCURRENT RESOLUTI ON NO. 19
BY SENATOR CHAISSON
TAX/TAXATION. Suspends the deduction from individual income tax for excess federal
itemized deductions for tax years beginning during the calendar year 2011.
A CONCURRENT RESOLUTI ON1
To provide for the suspension of tax benefits and expenditures; to suspend from July 1,2
2011, until sixty days after final adjournment of the 2012 Regular Session of the3
Legislature of Louisiana the provisions of R.S. 47:293(3)(c), (9)(a)(xi), and (10) to4
the extent those provisions provide for a deduction from individual income tax for5
excess federal itemized deductions for tax years beginning during the calendar year6
2011; and to provide for related matters.7
WHEREAS, the state of Louisiana finds itself in a fiscal crisis of unprecedented8
dimensions; and9
WHEREAS, in order to avoid some of the bad consequences to the citizens of the10
state which a failure to fund crucial services would entail, a temporary suspension of tax11
exemptions is justified.12
THEREFORE, BE IT RESOLVED that the Legislature of Louisiana hereby suspends13
the provisions of R.S. 47:293(3)(c), (9)(a)(xi), and (10) to the extent those provisions14
provide for a deduction from individual income tax for excess federal itemized deductions15
for tax years beginning during the calendar year 2011.16
BE IT FURTHER RESOLVED that this suspension shall become effective on July17
1, 2011, and shall extend through the sixtieth day after final adjournment of the 201218 SCR NO. 19
SLS 11RS-621 ORIGINAL
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Regular Session of the Legislature of Louisiana.1
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Riley Boudreaux.
DIGEST
Chaisson SCR No. 19
Suspends the provisions of R.S. 47:293(3)(c), (9)(a)(xi), and (10) to the extent those
provisions provide for a deduction from individual income tax for excess federal itemized
deductions for tax years beginning during the calendar year 201119.
Effective from July 1, 2011, through the 60
th
day following the 2012 R.S.
(Suspends R.S. 47:293(3)(c), (9)(a)(xi), and (10))