2018 Extraordinary Session 1 (Louisiana Session Laws)
2 results for 2018 Extraordinary Session 1 (Louisiana Session Laws)
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Act 1, HB 10 – TAX/INCOME TAX: Modifies the term "federal income tax liability" to include certain federal net disaster losses
AN ACT To enact R.S. 47:293(4)(d), relative to individual income tax; to define federal income tax liability for purposes of calculating individual income tax liability; to require certain federal disaster losses to be included in the calculation of federal income tax liability; to provide for applicability; to provide for an effective date; and to provide for related matters
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Act 2, HB 27 – TAX: Increases the tax on certain telecommunication devices and services
AN ACT To amend and reenact R.S. 47:1061(A)(1), relative to telecommunication taxes; to provide with respect to the rate of the tax levied on certain telecommunications devices and services; to provide for an effective date; and to provide for related matters