HLS 13RS-3455 ORIGINAL
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Regular Session, 2013
HOUSE STUDY REQUEST NO. 7
BY REPRESENTATIVE FOIL
TAX/INCOME TAX: Requests a study of the feasibility of authorizing an income tax
deduction for taxpayers who employ certain qualified disabled individuals
A STUDY REQUEST1
To the House Committee on Ways and Means to study the feasibility of authorizing an2
income tax deduction for taxpaye rs who employ certain qualified disabled3
individuals, and to report its findings to the House of Representatives prior to the4
convening of the 2014 Regular Session of the Legislature.5
WHEREAS, House Bill No. 268 of the 2013 Regular Session of the Legislature by6
Representative Foil, relative to authorizing an income tax deduction for taxpayers who7
employ certain qualified disabled individuals was prefiled on March 26, 2013, and was heard8
in the Ways and Means Committee on May 13, 2013; and9
WHEREAS, although House Bill No. 268 has generated much interest and support,10
because of the estimated fiscal impact of the cost of implementing this tax deduction, House11
Bill No. 268 was voluntarily deferred by Representative Foil; and12
WHEREAS, because of the overall benefit to society and the overall benefit to the13
welfare of employing individuals with severe, chronic disabilities attributable to an14
intellectual or physical impairment that is manifested before the individual reaches the age15
of twenty-two, the feasibility of the state providing for an income tax deduction for16
taxpayers who employ these disabled individuals warrants further study; and 17
WHEREAS, because of the overall benefit to society and the overall benefit to the18
welfare of employing individuals with service-connected disability rating of fifty percent or19
more as designated by the United States Department of Veterans Affairs, the feasibility of20 HLS 13RS-3455 ORIGINAL
HSR NO. 7
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the state providing for an income tax deduction for taxpayers who employ these disabled1
individuals warrants further study; and2
THEREFORE, the House of Representatives of the Legislature of Louisiana requests3
the House Committee on Ways and Means to study the feasibility of authorizing an income4
tax deduction for taxpayers who employ certain qualified disabled individuals, and to report5
its findings to the House of Representatives prior to the convening of the 2014 Regular6
Session of the Legislature.7
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 HSR No. 7
Requests the House Ways and Means Committee to study the feasibility of authorizing an
income tax deduction for taxpayers who employ certain qualified disabled individuals, and
to report its findings prior to the 2014 R.S.