Louisiana 2015 Regular Session

Louisiana House Bill HCR19

Introduced
4/3/15  
Introduced
4/3/15  
Refer
4/3/15  
Refer
4/13/15  
Refer
4/13/15  
Report Pass
5/19/15  
Report Pass
5/19/15  
Engrossed
5/27/15  
Engrossed
5/27/15  
Refer
5/28/15  
Report Pass
6/1/15  
Report Pass
6/1/15  
Passed
6/7/15  

Caption

Urges and requests the secretary of the Department of Revenue to accept an individual taxpayer's federal income tax return extension as a taxpayer's extension of time to file his state income tax return

Impact

The resolution is expected to have a positive impact on state laws by promoting fairness and equality among taxpayers. Currently, the requirement for electronic filing can be cumbersome for individuals without access to the necessary technology. HCR19 aims to remove this barrier, thereby streamlining the filing process and making it more accessible to a broader demographic, including those who may not be technologically savvy or who lack reliable internet access.

Summary

HCR19 urges the Louisiana Department of Revenue to accept a taxpayer's copy of their federal income tax extension as an application for an extension of time to file their state income tax return. This resolution is rooted in the existing statute that allows for the acceptance of a federal extension as a means to also extend the state tax filing deadline. By advocating for this change, the bill seeks to simplify the tax extension process for individual taxpayers in Louisiana, particularly those who may face challenges with electronic filing methods.

Sentiment

The sentiment around HCR19 appears to be largely positive, with acknowledgments of the need for improving taxpayer accessibility. The bill reflects a growing recognition of the importance of accommodating individuals in the tax filing process, especially those who might struggle with electronic submissions. Lawmakers seem to present HCR19 as a necessary step towards modernization while emphasizing taxpayer rights and fairness.

Contention

While the resolution does not appear to have significant opposition, the discussion may highlight potential concerns regarding the implementation of such a measure. Some lawmakers may question whether the Department of Revenue is adequately prepared to handle paper submissions in lieu of electronic applications without creating delays or inefficiencies in the tax processing system. Nonetheless, it seems that the primary focus has been on enhancing taxpayer convenience and ensuring equitable treatment for all individuals.

Companion Bills

No companion bills found.

Previously Filed As

LA HB1103

Provides relative to extensions of time for filing Louisiana individual income tax returns (EN INCREASE GF EX See Note)

LA SB54

Provides for an automatic filing extension for individual income tax returns. (8/1/22) (EN -$1,900,000 GF RV See Note)

LA SB139

Provides for the extension of state income taxes. (1/1/21)

LA AB1171

Personal income taxes: return filing extension.

LA HB3

Taxation, income tax, exclusion of enhanced federal child tax credits from American Rescue Plan Act from calculation of federal income tax deduction for tax year 2021, to provide an extension of the due date for certain taxpayers, Secs. 40-16-3.1, 40-18-39.2 added.

LA HB147

Taxation, income tax, exclusion of enhanced federal child tax credits from American Rescue Plan Act from calculation of federal income tax deduction for tax year 2021, to provide an extension of the due date for certain taxpayers, Secs. 40-16-3.1, 40-18-39.1 added.

LA SB2

Taxation, income tax, exclusion of enhanced federal child tax credits from American Rescue Plan Act from calculation of federal income tax deduction for tax year 2021, to provide an extension of the due date for certain taxpayers, Secs. 40-16-3.1, 40-18-39.1 added.

LA SB0024

Individual income tax: returns; extension of filing deadline for income taxes under certain circumstances; authorize. Amends sec. 301a of 1967 PA 281 (MCL 206.301a).

LA SB0124

Individual income tax: returns; extension of filing deadline for income taxes under certain circumstances; authorize. Amends sec. 301a of 1967 PA 281 (MCL 206.301a).

LA SB152

Taxation, income tax, exclusion of enhanced federal child tax credits from American Rescue Plan Act from calculation of federal income tax deduction for tax year 2021, extension of the due date for certain taxpayers, Secs. 40-16-3.1, 40-18-39.2 added.

Similar Bills

No similar bills found.