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))