Louisiana 2023 Regular Session

Louisiana House Bill HB428

Introduced
3/30/23  
Introduced
3/30/23  
Refer
3/30/23  
Refer
3/30/23  
Refer
4/10/23  
Refer
4/10/23  
Report Pass
4/26/23  
Report Pass
4/26/23  
Engrossed
5/9/23  
Engrossed
5/9/23  
Refer
5/10/23  
Refer
5/10/23  
Report Pass
5/15/23  
Report Pass
5/15/23  
Enrolled
6/7/23  
Enrolled
6/7/23  
Chaptered
6/29/23  
Chaptered
6/29/23  
Passed
6/29/23  

Caption

Extends to estates, trusts, and partnerships the flow-through entity income exclusion allowed to individuals (EN DECREASE GF RV See Note)

Companion Bills

No companion bills found.

Previously Filed As

LA SB223

Provides relative to state income taxation of Subchapter S corporations and other flow through entities. (gov sig) (EN SEE FISC NOTE GF RV See Note)

LA HB604

Provides relative to state income taxation of Subchapter S corporations and other flow through entities (EG 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 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)

LA HB360

Levies a flat tax on business income and provides relative to business entities subject to the tax (RE SEE FISC NOTE GF RV)

LA HB376

Provides for a flat tax rate for purposes of calculating income tax for individuals, estates, and trusts and modifies income tax credits and deductions (EG +$6,900,000 GF RV See Note)

LA HB475

Phases-out the taxes levied on the income of individuals and estates and trusts and reduces the amount of exemptions, deductions, and credits that may be claimed to reduce income tax liability (EG DECREASE GF RV See Note)

LA HB567

Provides with respect to various credits, deductions, exclusions, and exemptions associated with corporate income tax (EN DECREASE SD EX See Note)

LA HB278

Reduces the tax rates for purposes of calculating individual income tax liability and calculating the tax liability of estates and trusts and eliminates and modifies certain income tax deductions (EN -$600,000 GF RV See Note)

LA HB788

Reduces the rates for the tax levied on individual income tax in favor of a flat tax and eliminates all individual income tax credits, deductions, exclusions, and exemptions

Similar Bills

LA SB223

Provides relative to state income taxation of Subchapter S corporations and other flow through entities. (gov sig) (EN SEE FISC NOTE GF RV See Note)

LA HB604

Provides relative to state income taxation of Subchapter S corporations and other flow through entities (EG SEE FISC NOTE GF RV See Note)

LA SB227

Provides relative to income taxation of Subchapter S corporations. (gov sig)

LA HB567

Provides with respect to various credits, deductions, exclusions, and exemptions associated with corporate income tax (EN DECREASE SD EX See Note)

LA HB292

Reduces corporate income tax rates and brackets and repeals the income tax deduction for federal income taxes paid for purposes of calculating corporate income tax (EN +$29,200,000 GF RV See Note)

LA HB154

Establishes an income tax exemption for certain veteran-owned businesses (OR DECREASE GF RV See Note)