§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.
Acts 2023, No. 434, §1, eff. June 27, 2023.
NOTE: See Acts 2023, No. 434, §2, re: applicability.