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 30 Original 2018 Second Extraordinary Session Marcelle
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.
(Amends R.S. 47:293(3)(c); Adds R.S. 47:293(3)(d))