SLS 19RS-393 ENGROSSED
2019 Regular Session
SENATE BILL NO. 217
BY SENATOR WALSWORTH
SEIZURES/SALES. Exempts the refundable portion of the child tax credit from seizure.
(gov sig)
1 AN ACT
2 To amend and reenact R.S. 13:3881(A)(6), relative to general exemptions from seizure; to
3 provide that the refundable portion of the child tax credit of a debtor shall be exempt
4 from seizure; to provide for exceptions; and to provide for related matters.
5 Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 13:3881(A)(6) is hereby amended and reenacted to read as follows:
7 ยง3881. General exemptions from seizure
8 A. The following income or property of a debtor is exempt from seizure
9 under any writ, mandate, or process whatsoever, except as otherwise herein
10 provided:
11 * * *
12 (6) Federal earned income tax credit and the refundable portion of the
13 child tax credit, except for seizure by the Department of Revenue or arrears in child
14 support payments.
15 * * *
16 Section 2. This Act shall become effective upon signature by the governor or, if not
17 signed by the governor, upon expiration of the time for bills to become law without signature
Page 1 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 217
SLS 19RS-393 ENGROSSED
1 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
2 vetoed by the governor and subsequently approved by the legislature, this Act shall become
3 effective on the day following such approval.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Xavier I. Alexander.
DIGEST
SB 217 Engrossed 2019 Regular Session Walsworth
Present law relative to seizure of property provides general exemptions from seizure under
any writ, mandate, or process for specified income or property by a debtor.
Present law includes in such specified income or property the federal earned income tax
credit of the debtor, except for seizure by the Dept. of Revenue or arrears in child support
payments.
Proposed law retains present law and adds to such specified income or property the
refundable portion of the child tax credit of the debtor.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 13:3881(A)(6))
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.