Loading chat...

LA SB240

Bill

Status

Introduced

4/23/2025

Primary Sponsor

Blake Miguez

Click for details

Origin

Senate

2025 Regular Session

AI Summary

  • Taxpayers aged 65 or older receive an additional standard deduction equal to the single filer standard deduction amount ($12,500 base amount)
  • The additional deduction is on top of the taxpayer's regular standard deduction based on filing status
  • Applies to tax years beginning on or after January 1, 2026
  • Estimated fiscal impact of -$72,500,000 in General Fund revenue
  • Amends R.S. 47:294 by adding subsection (C)

Legislative Description

Provides for an additional standard deduction for taxpayers sixty-five years of age and older. (1/1/26) (OR -$72,500,000 GF RV See Note)

TAX/INCOME/PERSONAL

Last Action

Read second time by title and referred to the Committee on Revenue and Fiscal Affairs.

4/28/2025

Committee Referrals

Revenue & Fiscal Affairs4/28/2025

Full Bill Text

No bill text available