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 630 Original 2015 Regular Session Harris
Abstract: Repeals the individual income tax credit for income taxes paid to other states.
Present law provides for an income tax credit for the net income taxes paid by a resident taxpayer
to another state on income that is taxable under its law, irrespective of the residence or domicile of
the taxpayer.
Proposed law repeals present law.
Effective July 1, 2015, and shall be applicable to all taxable periods beginning on and after July 1,
2015.
(Repeals R.S. 47:33)