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  2. Tax Education & FAQs
  3. FAQs
  4. Does the constitutional amendment eliminate the federal income tax deduction?

Related pages
  • Constitutional Amendment
  • How does the amendment affect sales taxes charged on groceries, utilities, and prescription drugs?
  • Does the amendment affect the state sales tax rate?
  • Does the amendment change any funds?
  • Does the amendment change the authority of local government to collect sales tax?
  • Does the amendment eliminate funding for the Coastal Protection Restoration Authority (“CPRA”)?
  • Does the amendment get rid of the special assessment levels for seniors, veterans, or the disabled?
  • Does the amendment increase sales tax on take-out food?
  • Does the amendment protect the homestead exemption?
  • Does the constitutional amendment reduce the income tax rate?
  • Does the constitutional amendment require a pay raise for teachers?
  • What income tax changes are made by the constitutional amendment?

Related pages

  • Constitutional Amendment
  • How does the amendment affect sales taxes charged on groceries, utilities, and prescription drugs?
  • Does the amendment affect the state sales tax rate?
  • Does the amendment change any funds?
  • Does the amendment change the authority of local government to collect sales tax?
  • Does the amendment eliminate funding for the Coastal Protection Restoration Authority (“CPRA”)?
  • Does the amendment get rid of the special assessment levels for seniors, veterans, or the disabled?
  • Does the amendment increase sales tax on take-out food?
  • Does the amendment protect the homestead exemption?
  • Does the constitutional amendment reduce the income tax rate?
  • Does the constitutional amendment require a pay raise for teachers?
  • What income tax changes are made by the constitutional amendment?

Does the constitutional amendment eliminate the federal income tax deduction?


No. The deduction for federal income taxes paid expired December 31, 2021. Voters approved a change to the constitution in 2021 to make the federal income tax deduction optional for the legislature. The statutory deduction was repealed by Act 395 of the 2021 Regular Session. This deduction could be reinstated by the legislature.

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