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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2013 ENROLLED
SENATE BILL NO. 197
BY SENATORS RISER AND MORRELL AND REPRESENTATIVES BURFORD AND
PATRICK WILLIAMS
AN ACT1
To enact R.S. 47:297.6(C), relative to individual income tax credits; to extend the taxable2
periods in which the tax credit shall be applicable; to provide for an effective date;3
and to provide for related matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 47:297.6(C) is enacted to read as follows:6
ยง297.6. Reduction to tax due; rehabilitation of residential structures7
* * *8
C. The provisions of this Section shall be effective for the taxable years9
ending prior to January 1, 2018.10
Section 2. This Act shall become effective upon signature by the governor or, if not11
signed by the governor, upon expiration of the time for bills to become law without signature12
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If13
vetoed by the governor and subsequently approved by the legislature, this Act shall become14
effective on the day following such approval.15
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
ACT No. 272