The original instrument was prepared by Leonore Heavey. The following digest,
which does not constitute a part of the legislative instrument, was prepared by Cheryl
Serrett.
DIGEST
SB 54 Reengrossed 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 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.
Senate Floor Amendments to engrossed bill
1. Removes corporation income tax returns from the automatic extension.