SLS 14RS-661 ORIGINAL
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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, 2014
SENATE BILL NO. 267
BY SENATOR DORSEY-COLOMB
TAX/INCOME/PERSONAL. Defines "resident of the state" for the purpose of determining
liability for individual income tax. (1/1/15)
AN ACT1
To amend and reenact R.S. 47:31(1), relative to individual income tax; to define residency2
for the purpose of determining liability for individual income tax; and to provide for3
related matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 47:31(1) is hereby amended and reenacted to read as follows: 6
ยง31. Individuals, corporations and trusts subject to tax7
There shall be levied, collected, and paid for each taxable year a tax upon the8
net income of residents and nonresidents, estates, trusts and corporations, as9
hereinafter provided.10
(1) Resident individuals. Every person residing within the state, or the11
personal representative in the event of death, shall pay a tax on net income from12
whatever source derived, except as hereinafter exempted.13
Every natural person domiciled in the state, and every other natural person14
who maintains a permanent place of abode within the state or who spends in the15
aggregate more than six months of the taxable year within the state, who has a16
residence in the state shall be deemed to be a resident of this state for the purpose17 SB NO. 267
SLS 14RS-661 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
of determining liability for income taxes under this Chapter for a taxable year,1
unless the person meets all of the following criteria for such year:2
(a) The person, or such person's spouse in the case of a joint return, has3
a residence outside Louisiana supplied with the common utilities that residences4
have.5
(b) The person resided an aggregate number of days of the person's6
taxable year outside Louisiana which exceeds one-half of three hundred and7
sixty-five days. In the case of joint return filers, the days each spouse resided8
outside Louisiana shall be combined to calculate the number of days spent9
outside Louisiana.10
(c) The person or persons are not registered to vote in Louisiana or have11
discontinued voting in the state.12
(d) The person or persons did not claim a homestead exemption on any13
residence in Louisiana.14
* * * 15
Section 2. The provisions of this Act shall apply to all taxable years beginning on and16
after January 1, 2015.17
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Riley Boudreaux.
DIGEST
Dorsey-Colomb (SB 267)
Present law requires resident individuals to pay a tax on net income "from whatever source
derived". Deems as such a "resident of the state" any of the following:
(1)Any natural person that is domiciled in the state.
(2)Any natural person who maintains a permanent place of abode within the state.
(3)Any natural person who spends in the aggregate more than six months of the taxable
year within the state.
Proposed law changes the law to deem every natural person who has a residence in the state
to be a "resident of the state" unless the person meets all of the following criteria:
(1)The person or such person's spouse has a residence outside the state supplied with
the common utilities that residences have and the person or persons receive most of
their mail outside the state. SB NO. 267
SLS 14RS-661 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
(2)The person resided an aggregate number of days of the person's taxable year outside
Louisiana which exceeds one-half of 365 days. In the case of joint return filers, the
days each spouse resided outside Louisiana must be combined to calculate the
number of days spent outside Louisiana.
(3)The person or persons are not registered to vote in the state or have discontinued
voting in the state.
(4)The person or persons did not claim a homestead exemption on any residence in the
state.
Effective January 1, 2015, and applicable to all taxable years beginning on and after January
1, 2015.
(Amends R.S. 47:31(1))