Louisiana Statutes
§ 47:293.1 — Deduction for federal income tax for Hurricane Ida
Louisiana § 47:293.1
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:293.1 (Deduction for federal income tax for Hurricane Ida) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
La. Stat. Ann. § 47:293.1 (2026).
Text
§293.1. Deduction for federal income tax for Hurricane Ida
For taxable periods beginning on January 1, 2020, through December 31, 2021,
federal income tax liability shall be increased by the amount by which an individual's federal
income tax due to the United States for the taxable period was decreased as a result of
claiming the increased federal standard deduction or the federal itemized deduction for
certain net disaster losses attributable to Hurricane Ida.
NOTE: See Acts 2023, No. 434, §2, re: applicability.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Acts 2023, No. 434, §1, eff. June 27, 2023.
Nearby Sections
3
Cite This Page — Counsel Stack
Bluebook (online)
Louisiana § 47:293.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A293.1.