HLS 15RS-597 ORIGINAL
2015 Regular Session
HOUSE BILL NO. 253
BY REPRESENTATIVE JAY MORRIS
TAX/INCOME TAX: Reduces the amount of the individual income tax deduction for
excess federal itemized personal deductions
1 AN ACT
2To amend and reenact R.S. 47:293(3), relative to the individual income tax; to provide with
3 respect to the deduction for excess federal itemized personal deductions; to provide
4 for the amount of the deduction; to provide for effectiveness; and to provide for
5 related matters.
6Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 47:293(3) is hereby amended and reenacted to read as follows:
8 ยง293. Definitions
9 The following definitions shall apply throughout this Part, unless the context
10 requires otherwise:
11 * * *
12 (3) For all tax years beginning on and after January 1, 2015, "excess federal
13 itemized personal deductions" for the purposes of this Part, means the following
14 eighty percent of the amount by which the federal itemized personal deductions
15 exceed the amount of federal standard deductions which is designated for the filing
16 status used for the taxable period on the individual income tax return required to be
17 filed:
18 (a) For tax years beginning during calendar year 2007, fifty-seven and one
19 half percent of such excess federal itemized personal deductions.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 15RS-597 ORIGINAL
HB NO. 253
1 (b) For tax years beginning during calendar year 2008, sixty-five percent of
2 such excess federal itemized personal deductions.
3 (c) For all tax years beginning on and after January 1, 2009, one hundred
4 percent of such excess federal itemized personal deductions.
5 * * *
6 Section 2. The provisions of this Act shall become effective on January 1, 2016, and
7shall be applicable for all taxable periods beginning on or after that date.
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)]
HB 253 Original 2015 Regular Session Jay Morris
Abstract: Reduces the amount of the individual income tax deduction for excess federal
itemized personal deductions from 100% to 80% for tax years beginning in 2016.
Present law authorizes a deduction from individual income taxes for excess federal itemized
personal deductions. Excess federal itemized personal deductions is defined to mean 100%
of the amount by which the federal itemized personal deductions exceed the amount of
federal standard deduction designated for the filing status used for the taxable period on the
individual income tax return.
Proposed law reduces the amount of the deduction from 100% to 80% in tax years beginning
on and after Jan. 1, 2016.
Effective for all taxable periods beginning on or after Jan. 1, 2016.
(Amends R.S. 47:293(3))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.