Louisiana 2015 Regular Session

Louisiana House Bill HB282

Introduced
4/1/15  
Introduced
4/1/15  
Refer
4/1/15  
Refer
4/13/15  

Caption

Increases the amount of compensation excluded from tax table income for certain active duty members of the armed forces

Impact

If enacted, HB 282 will specifically affect the state's income tax laws regarding the treatment of compensation earned by military members. The revisions to R.S. 47:293(9) will expand the financial relief afforded to armed forces members by allowing a larger portion of their income to be exempt from taxation. Legislators advocating for this change argue that it recognizes the unique contributions and sacrifices of military personnel, especially those deployed away from their families and homes.

Summary

House Bill 282 proposes an increase in the exclusion amount for income earned by active duty members of the armed forces from $30,000 to $50,000 for the purpose of calculating state individual income taxes. The bill aims to amend the existing tax law, which allows for certain compensation to be excluded from 'tax table income', thereby reducing the tax burden on military personnel who serve outside the state. This measure is positioned as a way to support those in active service by providing additional tax relief.

Sentiment

The general sentiment surrounding HB 282 appears to be supportive, especially among legislators who view it as a necessary improvement for aiding military families. Supporters claim that the increase in tax exemption is a small but meaningful step toward acknowledging the service of armed forces members. However, there may be some concerns regarding the fiscal implications of such amendments, as increasing tax exemptions can affect state revenue.

Contention

While the bill is largely perceived positively, some points of contention may arise regarding the limitations of tax exemptions and ensuring fairness among taxpayers who do not serve in the military. The discussions could focus on how such tax benefits balance out against other social and financial support mechanisms for service members, potentially highlighting disparities in tax treatment amongst various segments of the population.

Companion Bills

No companion bills found.

Previously Filed As

LA SB46

Increases the amount of compensation excluded from tax table income for certain active duty members of the armed forces. (gov sig) (EN -$3,800,000 GF RV See Note)

LA SB3001

Income tax; exclude compensation for active or reserve duty in the National Guard from gross income.

LA HB1577

Income tax; exclude active duty military compensation.

LA HB2534

Providing a Kansas income tax subtraction modification for certain amounts received as compensation for members of the armed forces.

LA HB2011

Providing a Kansas income tax subtraction modification for certain amounts received as compensation for members of the armed forces.

LA HB188

Excludes certain deposits in special savings accounts for persons with disabilities known as ABLE Accounts from tax table income for purposes of calculating income tax (OR SEE FISC NOTE GF RV)

LA HB2036

Providing a Kansas income tax subtraction modification for certain amounts received as compensation for members of the armed forces.

LA HB234

Excludes qualified deposits in ABLE Accounts from "tax table income" for purposes of calculating individual income tax (EG SEE FISC NOTE GF RV See Note)

LA A4349

Excludes from New Jersey gross income tax income of certain related survivors of members of United States military who die in active duty.

LA HB29

Income tax; exclude active duty military compensation received by a resident while stationed out of state.

Similar Bills

CA SB277

Criminal procedure: search of persons.

CA AB937

Plastic products: commercial agricultural mulch film: labeling: soil biodegradable.

CA AB2632

Segregated confinement.

CA AB1464

Housing preferences.

MI SB0975

Employment security: benefits; disqualification from benefits; modify. Amends sec. 29 of 1936 (Ex Sess) PA 1 (MCL 421.29).

CA AB2564

Individual Shared Responsibility Penalty: waiver: health care service plans.

CA SB479

Termination of tenancy: no-fault just cause: natural person.

CA SB1428

Reproductive health: mifepristone and other medication.