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)