The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by James Benton.
DIGEST
SB 10 Original 2018 Second Extraordinary Session Morrell
Present law provides for a credit against the tax imposed on individuals in an amount equal to 3.5%
of the federal earned income tax credit for which the individual is eligible for the taxable year.
Proposed law increases the credit from 3.5% to 5%.
Applicable to tax years beginning before or after January 1, 2018.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 47:297.8(A))