2019 Regular Session ENROLLED
SENATE BILL NO. 235
BY SENATOR MORRELL
1 AN ACT
2 To amend and reenact R.S. 46:449(D) and to repeal R.S. 46:449(E), R.S. 47:297(F), 6004,
3 and 6009, relative to tax credits; to repeal unused tax credits; to provide for an
4 effective date; and to provide for related matters.
5 Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 46:449(D) is hereby amended and reenacted to read as follows:
7 ยง449. Family responsibility program
8 * * *
9 D. Any person making a contribution pursuant to this Section shall be entitled
10 to a tax credit as provided in R.S. 47:297(F), provided that they have executed the
11 necessary written agreement with the department.
12 E. The secretary of the department shall have the authority to promulgate
13 rules and regulations necessary to administer the provisions of this Section. All such
14 regulations shall be subject to the provisions of the Administrative Procedure Act.
15 Section 2. R.S. 46:449(E), R.S. 47:297(F), 6004, and 6009 are hereby repealed.
16 Section 3. The provisions of this Act shall be applicable to income tax periods
17 beginning on or after January 1, 2019, and corporation franchise tax periods beginning on
18 or after January 1, 2020.
19 Section 4. This Act shall become effective upon signature by the governor or, if not
20 signed by the governor, upon expiration of the time for bills to become law without signature
21 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 235 ENROLLED
1 vetoed by the governor and subsequently approved by the legislature, this Act shall become
2 effective on the day following such approval.
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.