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 38 Original 2016 Second Extraordinary Session White
Abstract: Reduces the amount of the individual income tax deduction for excess federal itemized
personal deductions from 100% to 57.5% for all tax years beginning on and after Jan. 1,
2016.
Present law authorizes a deduction from individual income taxes for excess federal itemized personal
deductions. Excess federal itemized personal deductions is defined to mean 100% of 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 reduces the amount of the deduction from 100% to 57.5% for all tax years beginning
on and after Jan. 1, 2016.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Amends R.S. 47:293(3))