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 435 Engrossed 2015 Regular Session Jefferson
Abstract: Authorizes to the secretary of the Dept. of Revenue to require the filing of electronic tax
returns and reports under certain circumstances.
Present law authorizes the secretary of the Dept. of Revenue to require the payment of taxes by
electronic funds transfer or the electronic filing of tax returns or reports under certain enumerated
circumstances.
Proposed law specifies that the circumstances in which the secretary is authorized to require
electronic filing under present law shall apply only with regard to individual income tax returns.
Proposed law requires the secretary to exempt a taxpayer from the requirement for payment by
electronic funds transfer if the taxpayer can prove the payment by electronic funds transfer would
create an undue hardship.
Proposed law authorizes the secretary to require electronic filing of tax returns or reports for all
returns other than for individual income tax.
Effective for all taxable periods beginning on or after Jan. 1, 2016.
(Amends R.S. 47:1519 (B) and 1520(A)(1)(intro. para.) and (2); Adds R.S. 47:1519(D) and
1520(A)(3))
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the original
bill:
1. Change the authority for the secretary to exempt a taxpayer from the requirement for
payment by electronic funds transfer if the taxpayer can prove that payment by electronic
funds transfer will cause undue hardship from permissive to mandatory.
2. Add authority for the secretary to require electronic filing of returns and reports for all
returns other than for individual income tax.