The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 7 Engrossed 2016 Second Extraordinary Session Morrell
Present law provides for a state earned income tax credit that is 3.5% of the federal earned income
tax credit.
Proposed law increases the state earned income tax credit that is 5% of the federal earned income
tax credit.
Effective for tax periods beginning on and after January 1, 2016.
(Amends R.S. 47:297.8(A))