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 1103 Engrossed 2016 Regular Session Stokes
Abstract: For purposes of individual income tax, provides that a physical copy of a taxpayer's IRS
form requesting an extension of time to file their federal income tax return shall be sufficient
to request an extension of time to file the taxpayer's La. individual income tax return.
Present law authorizes the secretary to grant an extension of time of up to six months for the filing
of a La. individual income tax return. The secretary may accept an extension of time to file a federal
income tax return for the same taxable period as an extension of time to file a La. income tax return
or provide for the automatic extension of the La. income tax return.
Proposed law retains present law and provides that the submission of a physical copy of a taxpayer's
IRS form used to request an extension of time to file their federal income tax return shall be
sufficient to request an extension of time to file their La. income tax return.
(Amends R.S. 47:103(D))