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)