2023 Regular Session ENROLLED
SENATE BILL NO. 183
BY SENATOR TALBOT AND REPRESENTATIVE GAROFALO
1 AN ACT
2 To amend and reenact R.S. 47:293(2)(f), relative to deductions from individual income tax;
3 to provide relative to the construction code retrofitting deduction; to authorize a
4 taxpayer claiming the deduction to additionally receive certain grants; to provide for
5 applicability; to provide for an effective date; and to provide for related matters.
6 Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 47:293(2)(f) is hereby amended and reenacted to read as follows:
8 ยง293. Definitions
9 The following definitions shall apply throughout this Part, unless the context
10 requires otherwise:
11 * * *
12 (2) * * *
13 (f) A taxpayer shall not receive any other state tax credit, exemption,
14 exclusion, deduction, or any other tax benefit for items of tangible personal property
15 for which the taxpayer has received a tax credit under this Paragraph. However, a
16 taxpayer may receive a grant pursuant to R.S. 22:1483.1 in addition to the
17 deduction provided for in this Paragraph.
18 * * *
19 Section 2. The provisions of this Act shall be applicable to taxable years beginning
20 on or after January 1, 2023.
21 Section 3. This Act shall become effective upon signature by the governor or, if not
22 signed by the governor, upon expiration of the time for bills to become law without signature
ACT No. 262
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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. 183 ENROLLED
1 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
2 vetoed by the governor and subsequently approved by the legislature, this Act shall become
3 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.