SLS 20RS-397 ORIGINAL
2020 Regular Session
SENATE BILL NO. 139
BY SENATOR ALLAIN
TAX/INCOME/PERSONAL. Provides for the extension of state income taxes. (1/1/21)
1 AN ACT
2 To amend and reenact R.S. 47:103(D) and 287.614(D)(3), relative to income tax filing
3 extensions; to provide for a state income tax filing extension when a timely federal
4 extension request has been filed; to provide for submission of the federal extension
5 to the secretary of the Department of Revenue; to provide for an effective date; and
6 to provide for related matters.
7 Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 47:103(D) and 287.614(D)(3) are hereby amended and reenacted to
9 read as follows:
10 §103. Time and place for filing returns; information concerning federal return
11 * * *
12 D.(1) The secretary may grant a reasonable extension of time for filing
13 returns, not to exceed six months from the date the Louisiana income tax return is
14 due or the extended due date of the federal income tax return, whichever is later. The
15 secretary may shall accept a physical copy of a taxpayer's Internal Revenue Service
16 form requesting an extension of time to file a federal income tax return for the same
17 taxable period as an extension of time to file a Louisiana income tax return or and
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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. 139
SLS 20RS-397 ORIGINAL
1 may otherwise provide for the automatic extension of the Louisiana income tax
2 return without the necessity of an additional state form concerning the request for an
3 extension of time.
4 (2) If a taxpayer was not required to file a Louisiana income tax return
5 for the previous taxable period, the taxpayer shall be granted an extension of
6 time to file a Louisiana income tax return when the taxpayer receives an
7 automatic extension of time to file a federal income tax return for that taxable
8 period. The taxpayer shall provide proof of the extension of time to file the
9 federal income tax return when the Louisiana income tax return for that
10 taxable period is filed.
11 * * *
12 §287.614. Time and place for filing returns; information concerning federal return;
13 extension of time to file
14 * * *
15 D. * * *
16 (3)(a) The secretary may shall grant an extension of time to file a Louisiana
17 income tax return for a specific taxable period if the taxpayer has received an
18 automatic extension of time to file a federal income tax return for that taxable period.
19 The method for taxpayer notification of the secretary that an automatic federal
20 extension was obtained shall be established by rule. The secretary may otherwise
21 provide for the automatic extension of time to file a corporation return not to exceed
22 seven months, or the extended due date of the federal income tax return, whichever
23 is later.
24 (b) If a taxpayer was not required to file a Louisiana income tax return
25 for the previous taxable period, the taxpayer shall be granted an extension of
26 time to file a Louisiana income tax return when the taxpayer receives an
27 automatic extension of time to file a federal income tax return for that taxable
28 period. The taxpayer shall provide proof of the extension of time to file the
29 federal income tax return when the Louisiana income tax return for that
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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. 139
SLS 20RS-397 ORIGINAL
1 taxable period is filed.
2 * * *
3 Section 2. This Act shall become effective on January 1, 2021.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 139 Original 2020 Regular Session Allain
Present law authorizes the secretary of the department of revenue to allow an extension of
time to file a Louisiana income tax return if the taxpayer filed an extension of time to file
a federal income tax return for that taxable period.
Proposed law requires the secretary to accept the federal extension form provided that the
federal form is remitted to the secretary on or before the due date of the tax.
Proposed law requires the secretary to accept an automatic federal filing extension when a
taxpayer was not required to file a Louisiana income tax return for the previous tax year
provided that proof of the federal extension when the Louisiana income tax return is filed.
Effective January 1, 2021.
(Amends R.S. 47:103(D) and 287.614(D)(3))
Page 3 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.