SLS 23RS-631 ORIGINAL
2023 Regular Session
SENATE BILL NO. 230
BY SENATOR ALLAIN
TAX/INCOME/PERSONAL. Modifies the federal income tax deduction for taxpayers
impacted by Hurricane Ida. (gov sig)
1 AN ACT
2 To enact R.S. 47:293.1, relative to the definition of federal income tax liability for
3 individual income taxpayers; to provide relief for taxpayers using the federal
4 standard deduction; to include taxpayers affected by Hurricane Ida; to clarify the
5 applicability of the relief provided; to provide for effectiveness; and to provide for
6 related matters.
7 Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 47:293.1 is hereby enacted to read as follows:
9 ยง293.1. .Deduction for federal income tax for Hurricane Ida
10 For taxable periods beginning on January 1, 2020, through December 31,
11 2021, federal income tax liability shall be increased by the amount by which an
12 individual's federal income tax due to the United States for the taxable period
13 was decreased as a result of claiming the increased federal standard deduction
14 or the federal itemized deduction for certain net disaster losses attributable to
15 Hurricane Ida.
16 Section 2. The provisions of this Act shall be given prospective and retroactive
17 application.
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. 230
SLS 23RS-631 ORIGINAL
1 Section 3. This Act shall become effective upon signature by the governor or, if not
2 signed by the governor, upon expiration of the time for bills to become law without signature
3 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
4 vetoed by the governor and subsequently approved by the legislature, this Act shall become
5 effective on the day following such approval.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Emily Toler.
DIGEST
SB 230 Original 2023 Regular Session Allain
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 claiming disaster losses attributable to Hurricane Ida for taxable periods
beginning on January 1, 2020, through December 31, 2021.
Proposed law applies prospectively and retroactively.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Enacts R.S. 47:293.1)
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.