RS 47:293.1: 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.