HLS 13RS-374 ORIGINAL
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2013
HOUSE BILL NO. 268
BY REPRESENTATIVE FOIL
TAX/INCOME TAX: Authorizes an income tax deduction for taxpayers who employ
certain qualified disabled individuals
AN ACT1
To enact R.S. 47:297.13, relative to income taxation; to provide relative to individual and2
corporation income tax deductions; to authorize an income tax deduction for3
taxpayers who employ certain qualified disabled individuals; to provide for certain4
definitions; to provide for certain requirements and limitations; to provide for an5
effective date; and to provide for related matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. R.S. 47:297.13 is hereby enacted to read as follows: 8
ยง297.13. Tax deduction; employment of certain qualified disabled individuals;9
requirements; limitations10
A.(1) There shall be allowed a deduction from income taxes imposed by this11
Chapter for each taxpayer who provides continuous employment to a qualified12
disabled individual. A taxpayer shall be eligible to claim the deduction provided for13
in this Section after employing a qualified disabled individual for four continuous14
months for no less than an average of twenty hours a week.15
(2) For purposes of this Section, the term "qualified disabled individual"16
shall mean the following:17
(a) A person with a severe, chronic disability that is attributable to an18
intellectual or physical impairment or combination of intellectual and physical19
impairments that is manifested before the person reaches the age of twenty-two and20 HLS 13RS-374 ORIGINAL
HB NO. 268
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
is likely to continue indefinitely which results in substantial functional limitations1
in three of more major areas of life activity, including but not limited to self-care,2
receptive and expressive language, learning, mobility, self-direction, capacity for3
independent living, and economic self-sufficiency. A qualified disabled individual,4
as defined in this Subparagraph, shall include individuals who have been determined5
to be eligible for services through the Office for Citizens with Developmental6
Disabilities or the Louisiana Rehabilitation Services.7
(b) A person who has a service-connected disability rating of fifty percent8
or more as designated by the United States Department of Veterans Affairs.9
B. The amount of the income tax deduction shall be equal to fifty percent of10
the gross wages paid to a qualified disabled individual during the individual's first11
four continuous months of employment and thirty percent of the gross wages paid12
to the qualified disabled individual during each subsequent continuous month of13
employment. The taxpayer shall be entitled to the deduction for each qualified14
disabled individual he employs each taxable year.15
C. The taxpayer claiming this deduction shall maintain all records necessary16
to verify that the employer and the qualified disabled individual for which the17
taxpayer is claiming the deduction meets all of the requirements as provided for in18
this Section.19
Section 2. This Act shall become effective upon signature by the governor or, if not20
signed by the governor, upon expiration of the time for bills to become law without signature21
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If22
vetoed by the governor and subsequently approved by the legislature, this Act shall become23
effective on the day following such approval.24 HLS 13RS-374 ORIGINAL
HB NO. 268
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Foil HB No. 268
Abstract: Authorizes an income tax deduction for taxpayers who employ qualified disabled
individuals.
Proposed law authorizes an income tax deduction for each taxpayer who provides continuous
employment to a qualified disabled individual. A taxpayer is eligible to claim the deduction
after employing a qualified disabled individual for four continuous months for no less than
an average of 20 hours a week.
Proposed law defines a "qualified disabled individual" as either of the following:
(1)A person with a severe, chronic disability attributable to an intellectual or physical
impairment or combination of these impairments that is manifested before the age
of 22 and is likely to continue indefinitely which results in substantial functional
limitations. A qualified disabled individual shall include individuals who have been
determined to be eligible for services through the Office for Citizens with
Developmental Disabilities or the Louisiana Rehabilitation Services.
(2)A person who has a service-connected disability rating of 50% or more as designated
by the U. S. Dept. of Veterans Affairs.
Proposed law provides that the amount of the deduction is equal to 50% of the gross wages
paid to a qualified disabled individual during the first four continuous months of
employment and 30% of the gross wages paid to the individual during each subsequent
continuous month of employment. Further provides that the taxpayer is entitled to the
deduction for each qualified disabled individual he employs each taxable year.
Proposed law requires the taxpayer claiming this deduction to maintain all records necessary
to verify that the employer and the qualified disabled individual for which the taxpayer is
claiming the deduction meets all of the requirements as provided for in proposed law.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Adds R.S. 47:297.13)