HLS 15RS-1060 ORIGINAL
2015 Regular Session
HOUSE BILL NO. 585
BY REPRESENTATIVE ANDERS
TAX/INCOME-INDIV/EXEMPT: Exempts income received by individuals from public
retirement systems of other states from state income taxation
1 AN ACT
2To enact R.S. 47:44.3, relative to individual income tax; to provide with respect to income
3 from a public state retirement system received from other states; to provide for an
4 effective date; and to provide for related matters.
5Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 47:44.3 is hereby enacted to read as follows:
7 ยง44.3. Benefits from a public state retirement system in the United States; exemption
8 from taxation
9 Benefits received by an individual from a public state retirement system
10 received from any state in the United States shall be exempt from the state income
11 tax.
12 Section 2. The provisions of this Act shall be effective for taxable years beginning
13on or after January 1, 2016.
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 15RS-1060 ORIGINAL
HB NO. 585
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 585 Original 2015 Regular Session Anders
Abstract: Exempts income from public state retirement systems received from any state in
the United States from state income taxation.
Proposed law provides for an exemption from the state income tax from income received by
an individual from a public state retirement system of any state in the United States.
Effective Jan. 1, 2016, and shall be applicable for all tax years beginning on and after that
date.
(Adds R.S. 47:44.3)
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.