Louisiana 2018 2nd Special Session

Louisiana House Bill HB22

Introduced
5/22/18  

Caption

Provides for the decoupling of state law from federal law as it relates to the depreciation and expensing of certain property (Item #29) (OR SEE FISC NOTE GF RV)

Companion Bills

No companion bills found.

Previously Filed As

LA HB80

Repeals the state income tax deduction for federal income taxes paid for purposes of calculating individual and corporate income taxes (Item #17) (RE1 SEE FISC NOTE GF RV See Note)

LA HB1

Provides for a flat rate for purposes of calculating income tax for individuals, estates, and trusts, increases the standard deduction, and modifies or repeals certain income tax deductions and credits (Item #5 and 6) (RE1 DECREASE GF RV See Note)

LA SB693

Income Tax - Expensing of Business Property - Recoupling With Federal Law

LA HB88

Repeals the state income tax deduction for federal income taxes paid for purposes of calculating individual and corporate income taxes (Item #17) (OR +$374,000,000 GF RV See Note)

LA HB79

Repeals the state income tax deduction for federal income taxes paid for purposes of calculating corporate income taxes (Item #17) (EG +$22,000,000 GF RV See Note)

LA HB95

Repeals the state income tax deduction for federal income taxes paid for purposes of calculating corporate income taxes (Item #17) (EN +$22,000,000 GF RV See Note)

LA HB311

Eliminates the deductibility of federal income taxes paid from state individual and corporate income taxes (OR SEE FISC NOTE See Note)

LA HB34

Reduces the amount of certain corporate income tax exclusions and deductions (Item #37) (OR +$35,600,000 GF RV See Note)

LA HB456

Eliminates the deductibility of federal income taxes paid from state individual and corporate income taxes (OR +$901,000,000 GF RV See Note)

LA HB10

Provides for the rate of the state sales and use tax and for exemptions, exclusions, credits, and rebates claimed against sales and use taxes; and provides for a flat rate of income tax for individuals, estates, and trusts, increases the standard deduction, and modifies or repeals certain income tax deductions and credits (Items #5, 6, and 8) (EN SEE FISC NOTE RV See Note)

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