HASBSB239 TYLERT 3360
SENATE SUMMARY OF HOUSE AMENDMENTS
SB 239 2021 Regular Session Johns
KEYWORD AND SUMMARY AS RETURNED TO THE SENATE
TAX/INCOME/PERSONAL . Modifies the federal income tax deduction for
taxpayers impacted by 2020 hurricanes. (gov sig)
SUMMARY OF HOUSE AMENDMENTS TO THE SENATE BILL
1. Makes technical correction.
DIGEST OF THE SENATE BILL AS RETURNED TO THE SENATE
SB 239 Engrossed 2021 Regular Session Johns
Present law increases an individual income taxpayer's federal tax liability for purposes of the
federal income tax deduction by the amount by which the taxpayer's federal income tax was
reduced by claiming disaster losses attributable to Hurricanes Laura and Delta as an itemized
deduction on the federal return.
Proposed law increases an individual income taxpayer's federal tax liability for purposes of
the federal income tax deduction by the amount by which the taxpayer's federal income tax
was reduced by using the increased federal standard deduction for disaster losses.
Proposed law adds losses associated with Hurricanes Delta or Zeta to the losses to which
present law and proposed law apply.
Proposed law applies prospectively and retroactively.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 47:293(4)(e))
______________________
Thomas L. Tyler
Deputy Chief of Staff