HLS 15RS-1216 ORIGINAL
2015 Regular Session
HOUSE BILL NO. 584
BY REPRESENTATIVE LEGER
TAX/INCOME TAX: Repeals the individual income tax deduction for excess federal
itemized personal deductions
1 AN ACT
2To amend and reenact R.S. 47:293(10) and to repeal R.S. 47:293(3) and (9)(a)(xi), relative
3 to the individual income tax; to repeal the deduction for excess federal itemized
4 personal deductions; to provide for effectiveness; and to provide for related matters.
5Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 47:293(10) is hereby amended and reenacted to read as follows:
7 ยง293. Definitions
8 The following definitions shall apply throughout this Part, unless the context
9 requires otherwise:
10 * * *
11 (10) "Tax table income", for nonresident individuals, means the amount of
12 Louisiana income, as provided in this Part, allocated and apportioned under the
13 provisions of R.S. 47:241 through 247, plus the total amount of the personal
14 exemptions and deductions already included in the tax tables promulgated by the
15 secretary under authority of R.S. 47:295, less the proportionate amount of the federal
16 income tax liability, excess federal itemized personal deductions, the temporary
17 teacher deduction, the recreation volunteer and volunteer firefighter deduction, the
18 construction code retrofitting deduction, any gratuitous grant, loan, or other benefit
19 directly or indirectly provided to a taxpayer by a hurricane recovery entity if such
20 benefit was included in federal adjusted gross income, the exclusion provided for in
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 15RS-1216 ORIGINAL
HB NO. 584
1 R.S. 47:297.3 for S Bank shareholders, the deduction for expenses disallowed by
2 I.R.C. Section 280C, the deduction for net capital gains, and personal exemptions
3 and deductions provided for in R.S. 47:294. The proportionate amount is to be
4 determined by the ratio of Louisiana income to federal adjusted gross income. When
5 federal adjusted gross income is less than Louisiana income, the ratio shall be one
6 hundred percent.
7 * * *
8 Section 2. R.S. 47:293(3) and (9)(a)(xi) are hereby repealed in their entirety.
9 Section 3. The provisions of this Act shall become effective for all taxable periods
10beginning on or after January 1, 2015.
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 584 Original 2015 Regular Session Leger
Abstract: Repeals the individual income tax deduction for excess federal itemized personal
deductions beginning Jan. 1, 2015.
Present law authorizes a deduction from individual income taxes for excess federal itemized
personal deductions. Excess federal itemized personal deductions is defined to mean 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 repeals present law that allows taxpayers to deduct excess federal itemized
personal deductions on their state individual income tax returns beginning Jan. 1, 2015.
Effective for all taxable periods beginning on or after Jan. 1, 2015.
(Amends R.S. 47:293(10); Repeals R.S. 47:293(3) and (9)(a)(xi))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.