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.)
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.