HLS 25RS-872 ORIGINAL
2025 Regular Session
HOUSE BILL NO. 402
BY REPRESENTATIVE KNOX
TAX/INCOME TAX: Authorizes income tax deductions for taxpayers sixty-five years of
age and older and veterans with certain disabilities
1 AN ACT
2To enact R.S. 47:293(9)(a)(xxvii) and (xxviii), 297.26, and 297.27, relative to income tax;
3 to authorize an individual income tax deduction for taxpayers sixty-five years of age
4 or older; to authorize an income tax deduction for veterans with certain service-
5 connected disabilities; to provide for the amount of the deduction; to provide for
6 certain requirements and limitations; to authorize the promulgation of rules and
7 regulations; to provide for applicability; to provide for an effective date; and to
8 provide for related matters.
9Be it enacted by the Legislature of Louisiana:
10 Section 1. R.S. 47:293(9)(a)(xxvii) and (xxviii), 297.26, and 297.27 are hereby
11enacted to read as follows:
12 §293. Definitions
13 The following definitions shall apply throughout this Part, unless the context
14 requires otherwise:
15 * * *
16 (9)(a) "Tax table income", for resident individuals, means adjusted gross
17 income plus interest on obligations of a state or political subdivision thereof, other
18 than Louisiana and its municipalities, title to which obligations vested with the
19 resident individual on or subsequent to January 1, 1980, and less:
20 * * *
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HB NO. 402
1 (xxvii) The deduction for taxpayers sixty-five years of age and older as
2 provided for in R.S. 47:297.26.
3 (xxviii) The deduction for veterans with certain service-connected
4 disabilities as provided for in R.S. 47:297.27.
5 * * *
6 §297.26. Tax deduction; persons sixty-five years of age and older
7 A. In addition to the standard deduction authorized pursuant to the
8 provisions of R.S. 47:294, each Louisiana resident sixty-five years of age or older
9 shall be allowed a deduction from tax table income for an amount equal to the
10 amount of standard deduction applicable for single individuals as provided for in
11 R.S. 47:294.
12 B. A taxpayer claiming the deduction authorized pursuant to the provisions
13 of this Section shall maintain all records necessary to verify his eligibility and if
14 requested, shall provide the records to the Department of Revenue when filing the
15 taxpayer's tax return.
16 C. The secretary of the Department of Revenue may promulgate rules in
17 accordance with the Administrative Procedure Act to implement the provisions of
18 this Section, including rules related to the submission of documentation when
19 claiming the deduction.
20 §297.27. Tax deduction; veterans with certain service-connected disabilities
21 A. In addition to the standard deduction authorized pursuant to the
22 provisions of R.S. 47:294, each Louisiana resident who is a veteran and has a
23 service-connected disability rating of fifty percent or more by the United States
24 Department of Veteran Affairs shall be allowed a deduction from tax table income
25 for an amount equal to the amount of standard deduction applicable for single
26 individuals as provided for in R.S. 47:294.
27 B. A taxpayer claiming the deduction authorized pursuant to the provisions
28 of this Section shall maintain all records necessary to verify his eligibility and if
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HB NO. 402
1 requested, shall provide the records to the Department of Revenue when filing the
2 taxpayer's tax return.
3 C. The secretary of the Department of Revenue may promulgate rules in
4 accordance with the Administrative Procedure Act to implement the provisions of
5 this Section, including rules related to the submission of documentation when
6 claiming the deduction.
7 Section 2. This Act shall be known and may be cited as the "Tax Cut For Our
8Seniors and Veterans Act".
9 Section 3. The provisions of this Act shall be applicable to all taxable periods
10beginning on or after January 1, 2026.
11 Section 4. This Act shall become effective on January 1, 2026.
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 402 Original 2025 Regular Session Knox
Abstract: Authorizes individual income tax deductions for La. taxpayers 65 years of age
or older and La. veterans who have a service-connected disability rating of 50% or
more equal to the amount of the standard deduction for single individual filers
($12,500).
Present law authorizes a standard deduction for resident taxpayers when determining a
taxpayer's tax liability, the amount of which is dependent on the filing status of the taxpayer
claiming the deduction. Present law provides that the amount of the standard deduction for
single filers is $12,500; however beginning Jan. 1, 2026, the amount of the standard
deduction shall be adjusted annually by the percentage increase in the Consumer Price Index
United States city average for all urban consumers (CPI-U), as reported by the U.S. Dept.
of Labor, Bureau of Labor Statistics.
Proposed law retains present law.
Proposed law provides that in addition to the standard deduction, each La. resident 65 years
of age or older and each La. resident who is a veteran and has a service-connected disability
rating of 50% or more by the U.S. Dept. of Veteran Affairs shall be allowed an income tax
deduction for an amount equal to the amount of standard deduction applicable for single
individuals as provided for in present law.
Proposed law requires a taxpayer claiming the deduction to maintain all records necessary
to verify his eligibility and if requested, to provide the records to the Dept. of Revenue
(DOR) when filing the taxpayer's tax return.
Proposed law authorizes DOR to promulgate rules in accordance with the Administrative
Procedure Act to implement the provisions of proposed law.
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Proposed law is applicable to all taxable periods beginning on or after Jan. 1, 2026.
Effective January 1, 2026.
(Adds R.S. 47:293(9)(a)(xxvii) and (xxviii), 297.26, and 297.27)
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