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 8 Engrossed 2018 First Extraordinary Session Leger
Abstract: Allows taxpayers to deduct 100% of excess federal itemized personal deductions but
excludes income and general sales taxes paid or accrued from the list of items included in
the calculation of the amount of the state deduction.
Present law authorizes a deduction from individual income taxes for excess federal itemized personal
deductions. Excess federal itemized personal deductions is defined to mean 100% of the amount
by which the federal itemized personal deductions exceed the amount of federal standard deductions
designated for the filing status used for the taxable period on the individual income tax return.
Proposed law retains the amount of the deduction at 100% but excludes income and general sales
taxes paid or accrued from the list of items included in the calculation of the amount of the state
deduction.
Applicable for all tax years beginning on and after Jan. 1, 2018.
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 R.S. 47:293(3)(c); Adds R.S. 47:293(3)(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 amount of the deduction from 50% to 100% but excludes income and general
sales taxes paid or accrued from the list of items included in the calculation of the
amount of the state deduction.
2. 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.