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))