SLS 17RS-202 ENGROSSED
2017 Regular Session
SENATE BILL NO. 33
BY SENATOR MORRELL
TAX/TAXATION. Eliminates sunset provision on credit for taxes paid in other states. (gov
sig)
1 AN ACT
2 To amend and reenact Section 4 of Act No. 109 of the 2015 Regular Session of the
3 Legislature and to repeal Section 2 of Act No. 109 of the 2015 Regular Session of
4 the Legislature, relative to tax credits; to provide with respect to the individual
5 income tax credit for taxes paid to other states; to eliminate the termination of
6 limitations previously enacted; to provide for an effective date; and to provide for
7 related matters.
8 Be it enacted by the Legislature of Louisiana:
9 Section 1. Section 4 of Act No. 109 of the 2015 Regular Session of the Legislature
10 is hereby amended and reenacted to read as follows:
11 Section 4. The provisions of Sections 1 and 3 1, 3, and 4 of this Act shall
12 become effective on July 1, 2015, and shall remain effective through June 30, 2018,
13 at which time the provisions of Sections 1 and 3 of this Act shall become null, void,
14 and of no effect. The provisions of Section 4 of this Act shall become effective on
15 July 1, 2015. The provisions of Section 2 of this Act shall become effective on July
16 1, 2018.
17 Section 2. Section 2 of Act No. 109 of the 2015 Regular Session of the Legislature
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 33
SLS 17RS-202 ENGROSSED
1 is hereby repealed in its entirety.
2 Section 3. This Act shall become effective upon signature by the governor or, if not
3 signed by the governor, upon expiration of the time for bills to become law without signature
4 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
5 vetoed by the governor and subsequently approved by the legislature, this Act shall become
6 effective on the day following such approval.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 33 Engrossed 2017 Regular Session Morrell
Present law provides for limitations to the individual income tax credit for taxes paid to
another state and sunsets the limitations on June 30, 2018.
Proposed law repeals the sunset date and makes the limitations permanent.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends Acts 2015, No. 109 §4; repeals Acts 2015, No. 109 §2)
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.