2021 Regular Session ENROLLED
SENATE BILL NO. 239
BY SENATOR JOHNS
1 AN ACT
2 To amend and reenact R.S. 47:293(4)(e), relative to the definition of federal income tax
3 liability for individual income taxpayers impacted by the 2020 hurricanes; to provide
4 relief for taxpayers using the federal standard deduction; to include taxpayers
5 affected by Hurricane Zeta; to clarify the applicability of the relief provided; to
6 provide for effectiveness; and to provide for related matters.
7 Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 47:293(4)(e) is hereby amended and reenacted to read as follows:
9 ยง293. Definitions
10 The following definitions shall apply throughout this Part, unless the context
11 requires otherwise:
12 * * *
13 (4) "Federal income tax liability", for the purpose of this Part, means the total
14 amount of tax due to the United States for the taxable period on the individual
15 income tax return required to be filed by any taxpayer, except that:
16 * * *
17 (e) For taxable periods beginning after December 31, 2018, and before
18 January 1, 2021, federal income tax liability shall be increased by the amount by
19 which an individual's federal income tax due to the United States for the taxable
20 period was decreased as a result of claiming the increased federal standard
21 deduction or the federal itemized deduction for certain net disaster losses
22 attributable to Hurricane Laura or Hurricane Delta, Hurricane Delta, or Hurricane
23 Zeta.
24 * * *
25 Section 2. The provisions of this Act shall be given prospective and retroactive
26 application.
ACT No. 296
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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. 239 ENROLLED
1 Section 3. This Act shall become effective upon signature by the governor or, if not
2 signed by the governor, upon expiration of the time for bills to become law without signature
3 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
4 vetoed by the governor and subsequently approved by the legislature, this Act shall become
5 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.