SLS 22RS-263 ENGROSSED
2022 Regular Session
SENATE BILL NO. 54
BY SENATOR ALLAIN
REVENUE DEPARTMENT. Provides for an automatic filing extension for individual
income tax returns. (8/1/22)
1 AN ACT
2 To amend and reenact R.S. 47:103(D), relative to income tax return filing extensions; to
3 provide for an automatic filing extension for certain income tax returns; to provide
4 for conditions and applicability; and to provide for related matters.
5 Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 47:103(D) is hereby amended and reenacted to read as follows:
7 ยง103. Time and place for filing returns; information concerning federal return
8 * * *
9 D.(1) The secretary may grant a reasonable extension of time for filing
10 returns, not to exceed six months from the date the Louisiana income tax return is
11 due or the extended due date of the federal income tax return, whichever is later. The
12 secretary may accept a physical copy of a taxpayer's Internal Revenue Service form
13 requesting an extension of time to file a federal income tax return for the same
14 taxable period as an extension of time to file a Louisiana income tax return or
15 provide for the automatic extension of the Louisiana income tax return without the
16 necessity of an additional state form concerning the request for an extension of time.
17 (2) For corporation, individual, partnership, and fiduciary income tax
Page 1 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 54
SLS 22RS-263 ENGROSSED
1 returns for taxable periods beginning on or after January 1, 2022, there shall
2 be an automatic six-month extension of the time to file the return.
3 (3) All filing extensions provided pursuant to this Subsection are
4 conditioned upon the filing of the required return within the extension time
5 period. If the required return is not filed within the extension time period, there
6 shall be no extension and any delinquent filing penalty shall be computed from
7 the original due date of the return.
The original instrument was prepared by Leonore Heavey. The following
digest, which does not constitute a part of the legislative instrument, was
prepared by Curry J. Lann.
DIGEST
SB 54 Engrossed 2022 Regular Session Allain
Present law authorizes the secretary of the Department of Revenue to grant extensions of
time to file income taxes for a period not to exceed six months.
Present law authorizes the secretary to accept a federal income tax filing extension for the
same tax period.
Present law permits, but does not require, the secretary to provide for automatic filing
extensions for income tax returns.
Proposed law retains the secretary's present law discretionary filing extension authority and
adds a mandatory six-month automatic filing extension for corporation, individual,
partnership, and fiduciary income tax returns as well as clarifying that filing extensions
provided in present law and proposed law are applicable only if the taxpayer files the
required income tax return within the extended filing time period.
Proposed law retains present law with respect to the application of delinquent filing penalties
and provides the same penalty application for proposed law automatic extensions.
Specifically, if the required return is not filed within the extension time period then there is
no extension, and any delinquent filing penalty will be computed from the original due date
of the return.
Effective August 1, 2022.
(Amends R.S. 47:103(D))
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.
2. Adds corporation income tax returns to the automatic extension.
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.