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 80 Reengrossed 2016 First Extraordinary Session Stokes
Abstract: Repeals the deductibility of federal income taxes paid for purposes of calculating
individual and corporate income taxes.
Present constitution and present law authorize a state deduction for federal income taxes paid for
purposes of computing income taxes for the same period.
Proposed law repeals the state deduction for federal income taxes paid.
Applicable for all taxable periods beginning on or after Jan. 1, 2017.
Effective January 1, 2017, if the proposed amendment of Article VII of the Constitution of La.
contained in the Act which originated as House Bill No. 76 of this First E.S. of 2016 of the
Legislature is adopted at a statewide election and becomes effective.
(Amends R.S. 47:241, 287.69, 293(10), 300.6(A), and 300.7(A); Repeals R.S. 47:55(5), 287.79,
287.83, 287.85, 287.442(B)(1), 293(4) and (9)(a)(ii), 296.1(B)(3)(c), and 298)
Summary of Amendments Adopted by House
The House Floor Amendments to the engrossed bill:
1. Add an effective date of January 1, 2017.
2. Technical amendments.