HLS 181ES-57 ENGROSSED
2018 First Extraordinary Session
HOUSE BILL NO. 14
BY REPRESENTATIVE LEGER
TAX CREDITS: Provides relative to the individual income tax credit for taxes paid to other
states (Item #5)
1 AN ACT
2To 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 the individual income tax credit for taxes paid to other
5 states; to repeal provisions for an increase in the credit; to provide for effectiveness;
6 and to provide for related matters.
7Be it enacted by the Legislature of Louisiana:
8 Section 1. Section 4 of Act No. 109 of the 2015 Regular Session of the Legislature
9is hereby amended and reenacted to read as follows:
10 * * *
11 Section 4. The provisions of Sections 1 and 3, 3, and 4 of this Act shall become
12effective on July 1, 2015, and shall remain effective through June 30, 2018, at which time
13the provisions of Sections 1 and 3 of this Act shall become null, void, and of no effect. The
14provisions of Section 4 of this Act shall become effective on July 1, 2015. The provisions
15of Section 2 of this Act shall become effective on July 1, 2018.
16 Section 2. Section 2 of Act No. 109 of the 2015 Regular Session of the Legislature
17is hereby repealed in its entirety.
18 Section 3. The provisions of this Act shall become effective on July 1, 2018, but
19only if all of the following conditions are met:
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 181ES-57 ENGROSSED
HB NO. 14
1 (A) The Acts which originated as House Bill Nos. 2, 3, 12, 23, and 29 of this 2018
2First Extraordinary Session of the Legislature are enacted and if any of the Acts are vetoed
3by the governor, the Act is subsequently approved by the legislature.
4 (B) House Concurrent Resolution No. 2 of this 2018 First Extraordinary Session of
5the Legislature is adopted by the legislature.
6 (C) The proposed amendment of Article VII of the Constitution of Louisiana
7contained in the Act which originated as House Bill No. 15 of this 2018 First Extraordinary
8Session of the Legislature is adopted by the legislature.
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 14 Engrossed 2018 First Extraordinary Session Leger
Abstract: Removes the three-year sunset provision of Act No. 109 of the 2015 R.S. relative
to the individual income tax credit for net taxes paid to other states.
Present law authorizes an individual income tax credit in an amount equal to income taxes
paid for the same taxable period to another state on income that is subject to La. tax if the
other state authorizes a similar credit.
Present law authorizes a credit for three years in an amount of the lesser of the actual amount
of tax paid to the other state or the amount of La. income tax that would have been imposed
if the income had been earned in La.
Present law provides for termination (sunset) in three years of those provisions of present
law that require the state to which income taxes were paid to authorize a similar credit and
that the credit amount be the lesser of the actual amount of tax paid to the other state or the
amount of La. income tax that would have been imposed if the income had been earned in
La.
Proposed law repeals the termination provisions thereby providing for permanent
effectiveness of present law.
Effective July 1, 2018, but only if the Acts which originated as House Bill Nos. 2, 3, 12, 23,
and 29 of this 2018 First E. S. are enacted, if HCR No. 2 of this 2018 First E.S. is adopted,
and the proposed amendment of Article VII of the Constitution of Louisiana contained in the
Act which originated as HB No. 15 of this 2018 First E.S. is adopted by the legislature.
(Amends §4 of Act No. 109 of 2015 R.S.; Repeals §2 of Act No. 109 of 2015 R.S.)
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 181ES-57 ENGROSSED
HB NO. 14
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the
original bill:
1. Change the effective date of proposed law from governor's signature to
effectiveness based on enactment of HB Nos. 2, 3, 12, 23, and 29, adoption of
HCR No. 2, and the proposed amendment of Article VII of the Constitution
contained in the Act which originated as HB No. 15 is adopted, all from the 2018
First E.S.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.