The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Curry Lann.
DIGEST
SB 121 Original 2023 Regular Session Foil
Present law provides for an individual income tax exemption for $6,000 of annual retirement income
which is received by an individual sixty-five years of age or older.
Proposed law changes the present law exemption from $6,000 of annual retirement income to all
annual retirement income and otherwise retains present law.
Applicable for taxable periods beginning on or after January 1, 2024.
(Amends R.S. 47:44.1(A))