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 10 Engrossed 2018 First Extraordinary Session James
Abstract: Modifies the definition of "federal income tax liability" to include amounts for which an
individual's federal income tax liability was decreased as a result of claiming the federal
standard deduction or federal itemized deduction for certain net disaster losses as provided
in federal law.
Present law defines "federal income tax liability", for purposes of the individual income tax, as the
total amount of tax due to the U.S. for the taxable period on the individual income tax return
required to be filed by any taxpayer, excluding social security and self-employment taxes.
Present law requires federal income tax liability to be increased by federal income tax credits
determined by the secretary to be disaster relief credits.
Present law prohibits federal income tax rebates and credits received by a taxpayer for the 2008 tax
year in accordance with federal law from reducing federal income tax liability.
Proposed law retains present law but requires that for taxable periods beginning after Dec. 31, 2014,
and before Jan. 1, 2018, that federal income tax liability be increased by the amount to which an
individual's federal income tax due to the U.S. for the taxable period was decreased as a result of
claiming the federal standard deduction or federal itemized deduction for certain net disaster losses
as provided in federal law.
Provisions of proposed law shall be retroactive and shall be applicable to tax years beginning Jan.
1, 2015, but before Jan. 1, 2018.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Adds R.S. 47:293(4)(d))
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the original
bill:
1. Change the taxable periods to which the provisions of proposed law apply from Dec. 31,
2015 to Dec. 31, 2014.