The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 235 Engrossed 2019 Regular Session Morrell
Present law provides for the following tax credits:
(1)Family responsibility tax credit, R.S. 46:449(D) and 47:297(F).
(2)Employer credit for employment of previously unemployed, R.S. 47:6004.
(3)Louisiana Basic Skills Training Tax Credit, R.S. 47:6009.
Proposed law repeals these tax credits for all income tax periods beginning on or after Jan. 1, 2019
and corporation franchise tax periods beginning on or after Jan. 1, 2020.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 46:449(D); repeals R.S. 46:449(E), R.S. 47:297(F), 6004, and 6009)
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal Affairs to
the original bill
1. Makes technical changes to effective tax periods.