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La. Rev. Stat. § 47:293 Definitions
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§293. Definitions The following definitions shall apply throughout this Part, unless the context requires otherwise: (1) "Adjusted gross income" means, for any taxable year and for any individual, the adjusted gross income of the individual for the taxable year that is reportable…
La. Rev. Stat. § 47:293.1 Deduction for federal income tax for Hurricane Ida
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§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 taxab…
La. Rev. Stat. § 47:294 Standard deduction
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§294. Standard deduction A. A standard deduction shall be allowed in determining a taxpayer's tax liability pursuant to this Part. Taxpayers are required to use the same filing status on their return required to be filed under this Part as they used on their federal income tax re…
La. Rev. Stat. § 47:295 Tax imposed on individuals; administration
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§295. Tax imposed on individuals; administration A. There is imposed an income tax for each taxable year upon the Louisiana income of every individual, whether resident or nonresident. The amount of the tax shall be determined in accordance with the provisions of R.S. 47:32. B. T…
La. Rev. Stat. § 47:296.2 Suspension and denial of renewal of drivers' licenses
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§296.2. Suspension and denial of renewal of drivers' licenses A. A suspension of driving privileges shall be imposed and renewal of a driver's license shall be denied if all of the following conditions are met: (1) The Department of Revenue has an assessment or judgment against a…
La. Rev. Stat. § 47:296.3 Suspension, revocation, or denial of hunting and fishing licenses
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§296.3. Suspension, revocation, or denial of hunting and fishing licenses A. Hunting or fishing licenses shall be suspended, revoked, or denied at such time as the Department of Revenue has an assessment or judgment against an individual that has become final and nonappealable, i…
La. Rev. Stat. § 47:297.1 Tax deduction; medical savings accounts
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§297.1. Tax deduction; medical savings accounts A. There shall be allowed a deduction from tax table income for contributions to a medical savings account as provided in this Section. Contributions to a medical savings account for a taxable year shall not exceed the allowable ded…
La. Rev. Stat. § 47:297.10 Tax deduction; elementary and secondary school tuition
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§297.10. Tax deduction; elementary and secondary school tuition A. There shall be allowed a deduction from tax table income for the sum of amounts paid during the taxable year by a taxpayer for tuition and fees required for a student's enrollment in a nonpublic elementary or seco…
La. Rev. Stat. § 47:297.11 Tax deduction; educational expenses for home-schooled children
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§297.11. Tax deduction; educational expenses for home-schooled children A. There shall be allowed a deduction from tax table income for educational expenses paid during the taxable year by a taxpayer for home-schooling of a child if the child is claimed as a dependent on the taxp…
La. Rev. Stat. § 47:297.12 Tax deduction; fees and other educational expenses for a quality public education
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§297.12. Tax deduction; fees and other educational expenses for a quality public education A. There shall be allowed a deduction from tax table income for amounts paid during a tax year by a taxpayer which are associated with a student's enrollment in a public elementary or secon…
La. Rev. Stat. § 47:297.13 Tax deduction; employment of certain qualified disabled individuals;
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§297.13. Tax deduction; employment of certain qualified disabled individuals; requirements; limitations A.(1) There shall be allowed a deduction from income taxes imposed by this Chapter for each taxpayer who provides continuous employment to a qualified disabled individual withi…
La. Rev. Stat. § 47:297.14 Pass-through entity exclusion
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§297.14. Pass-through entity exclusion A.(1) In computing Louisiana tax table income, an individual shall exclude net income or losses received from an entity of which the individual is a shareholder, partner, or member provided that the entity properly filed a Louisiana corporat…
La. Rev. Stat. § 47:297.15 Tax deduction; educational expenses; COVID-19 pandemic in 2020
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§297.15. Tax deduction; educational expenses; COVID-19 pandemic in 2020 A.(1) There shall be allowed a deduction from tax table income for the sum of amounts paid from March 13, 2020, through December 31, 2020, during the COVID-19 pandemic for expenses for educational coaching se…
La. Rev. Stat. § 47:297.16 Tax exemption; COVID-19 relief benefit
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§297.16. Tax exemption; COVID-19 relief benefit A. A COVID-19 relief benefit shall be exempt from the provisions of this Part if the benefit was included in the taxpayer's federal adjusted gross income. B. "COVID-19 relief benefit" means any gratuitous grant, loan, rebate, tax cr…
La. Rev. Stat. § 47:297.17 Exemption for military survivor benefit plan payments
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§297.17. Exemption for military survivor benefit plan payments Any payments made pursuant to a military survivor benefit plan authorized pursuant to the provisions of 10 U.S.C. 1447 through 1455 to the surviving spouse or other named beneficiary of the plan shall be exempt from s…
La. Rev. Stat. § 47:297.18 Tax exemption; digital nomads; requirements; limitations
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§297.18. Tax exemption; digital nomads; requirements; limitations A. It is the intent of the Louisiana Legislature that the digital nomad tax exemption provided for in this Section be used primarily as an inducement for individuals to locate in Louisiana who will make significant…
La. Rev. Stat. § 47:297.19 Tax credit; stillborn child
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§297.19. Tax credit; stillborn child A. There shall be allowed a credit against the tax imposed by this Chapter for an individual who delivers a stillborn child. In order to qualify for the credit, the individual claiming the tax credit shall be a Louisiana taxpayer. The amount o…
La. Rev. Stat. § 47:297.20 Tax deduction; adoption from foster care
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§297.20. Tax deduction; adoption from foster care A.(1) There shall be allowed a deduction from tax table income for a taxpayer who adopts a child who is in foster care, as defined in Children's Code Article 603, or a youth receiving extended foster care services pursuant to the …
La. Rev. Stat. § 47:297.21 Tax deduction; private adoption of certain infants
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§297.21. Tax deduction; private adoption of certain infants A.(1) There shall be allowed a deduction from tax table income for a taxpayer who adopts an infant who is unrelated to the taxpayer and who is less than one year of age through a private agency as defined in Children's C…
La. Rev. Stat. § 47:297.22 Tax credit; pregnancy-related deaths
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§297.22. Tax credit; pregnancy-related deaths A.(1) There shall be allowed a credit against the tax imposed by this Chapter for the reasonable funeral and burial expenses associated with the pregnancy-related death of a person. The estate of the deceased person may claim the cred…
La. Rev. Stat. § 47:297.23 Tax credit; adoption
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§297.23. Tax credit; adoption A.(1) There shall be allowed a refundable credit against the tax imposed by this Chapter for a taxpayer who adopts a child who is unrelated to the taxpayer and who is no more than two years of age. The amount of the credit shall be equal to five thou…
La. Rev. Stat. § 47:297.24 Tax credit; purchases of firearm safety devices
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§297.24. Tax credit; purchases of firearm safety devices A. For purposes of this Section, the following terms have the meanings ascribed to them in this Subsection: (1) "Eligible transaction" means a Louisiana sales transaction in which a taxpayer purchases one or more firearm sa…
La. Rev. Stat. § 47:297.25 Tax deduction; election; bonus depreciation and amortization
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§297.25. Tax deduction; election; bonus depreciation and amortization A. General. For purposes of computing tax table income for taxable years beginning on or after January 1, 2025, there shall be allowed a deduction, at the election of the taxpayer, from federal adjusted gross i…
La. Rev. Stat. § 47:297.26 Tax deduction; hardship distributions from retirement accounts
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§297.26. Tax deduction; hardship distributions from retirement accounts A. There shall be allowed a deduction from tax table income for amounts that a qualifying resident taxpayer receives in a taxable year through hardship distributions from one or more retirement accounts. B. F…
La. Rev. Stat. § 47:297.3 Exclusion from income; S Bank shareholder non-taxable income
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§297.3. Exclusion from income; S Bank shareholder non-taxable income A. For taxable periods beginning after December 31, 2002, an S Bank shareholder may exclude from Louisiana tax table income an amount equal to the S Bank shareholder's non-taxable income as defined in Subsection…
La. Rev. Stat. § 47:297.4 Reduction to tax due; certain child care expenses
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§297.4. Reduction to tax due; certain child care expenses A. There shall be a credit from the tax imposed by this Part for child care expenses for which a resident individual is eligible pursuant to the federal income tax credit provided by Internal Revenue Code Section 21 for th…
La. Rev. Stat. § 47:297.5 Exemption from income; payments received from the Louisiana Military Family Assistance Fund
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§297.5. Exemption from income; payments received from the Louisiana Military Family Assistance Fund Payments or awards made to activated military personnel or family members of activated military personnel under Part III of Chapter 2 of Title 46 of the Louisiana Revised Statutes …
La. Rev. Stat. § 47:297.8 Earned income tax credit
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§297.8. Earned income tax credit A.(1) Except as provided in Paragraph (2) of this Subsection, there shall be a credit against the tax imposed by this Chapter for individuals in an amount equal to three and one-half percent of the federal earned income tax credit for which the in…
La. Rev. Stat. § 47:299 Nonseparability
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§299. Nonseparability It is the intention of the legislature in enacting this Part to recognize the most universally accepted method of determining taxable income and to provide a simple method by which an individual subject to the income tax laws of the state of Louisiana may de…
La. Rev. Stat. § 47:299.1 Purpose
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§299.1. Purpose The purpose of this Part is to establish a system to permit agencies of the state of Louisiana to make a claim of offset to the secretary of revenue against any amounts refundable to an individual because of overpayments of Louisiana individual income taxes for de…
La. Rev. Stat. § 47:299.10 Liability of secretary
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§299.10. Liability of secretary The secretary or any of his representatives shall not be liable to any person because of a refund that has been remitted to a claiming agency in accordance with the provisions of this Part. Acts 1983, No. 288, §1, eff. Jan. 1, 1985.
La. Rev. Stat. § 47:299.11 Ranking and priority of claims
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§299.11. Ranking and priority of claims If two or more agencies file offset claims with the secretary against an individual's refund, the secretary shall remit the refund to the claimants if sufficient funds exist in the following order with the first offset claim to be paid bein…
La. Rev. Stat. § 47:299.12 Contest of offset
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§299.12. Contest of offset An individual whose refund has been offset shall have forty-five days from the date of mailing of the notice sent by the secretary to make a written contest to the claiming agency. Acts 1983, No. 288, §1, eff. Jan. 1, 1985.
La. Rev. Stat. § 47:299.13 Waiver of right to contest offset
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§299.13. Waiver of right to contest offset The failure of an individual to file a contest of the offset with the claiming agency within forty-five days of the date of mailing of notice of offset shall be deemed a waiver of the right to contest the offset. Acts 1983, No. 288, §1, …
La. Rev. Stat. § 47:299.14 Form of contest
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§299.14. Form of contest An individual whose individual income tax refund, or part thereof, has been offset and remitted to an agency may contest the offset by notifying the claiming agency in writing of his intention to contest the offset and his reasons therefor. Acts 1983, No.…
La. Rev. Stat. § 47:299.15 Disposition and appeal of contests
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§299.15. Disposition and appeal of contests A. Upon receipt by a claimant of a written contest to an offset by an individual, the responsible official of that agency shall examine the reason for the contest listed by the individual and if the amount claimed as owed to the agency …
La. Rev. Stat. § 47:299.16 Delay for appeal
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§299.16. Delay for appeal A. An individual shall have sixty days from the date of mailing of the notice required by R.S. 47:299.15(B) to appeal a decision by the responsible official of an agency that an offset amount shall be retained because a debt is owed by the individual to …
La. Rev. Stat. § 47:299.17 Notice of completion of offset
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§299.17. Notice of completion of offset Upon removal of the offset funds from the escrow account and crediting against the individual's debt, the agency shall give written notice to the individual of the completion of the offset. The written notice of completion of the offset sha…
La. Rev. Stat. § 47:299.18 Refund of excess of offset over debt
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§299.18. Refund of excess of offset over debt After payment of the debt due the agency, any funds offset from an individual's refund which remain in the escrow account shall be refunded to the individual by the agency with interest as provided for in R.S. 47:299.15(C). Acts 1983,…
La. Rev. Stat. § 47:299.19 Rules and regulations of claiming agency
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§299.19. Rules and regulations of claiming agency Any agency requesting an offset may promulgate reasonable rules and regulations pertaining to the contest of offset by individuals. Any rules, regulations, or procedure promulgated or established by any agency shall meet the requi…
La. Rev. Stat. § 47:299.2 Definitions
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§299.2. Definitions For purposes of this Part, the following words, terms, and phrases have the meaning ascribed to them by this Section unless the context clearly indicates a different meaning: (1)(a) "Agency" means any agency of the state. (b) "Agency" shall also mean district,…
La. Rev. Stat. § 47:299.20 Fees from offset claims
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§299.20. Fees from offset claims Money received by the secretary from the fees imposed pursuant to R.S. 47:299.5 shall be deposited immediately upon receipt into the state treasury and, after compliance with the requirements of Article VII, Section 9(B) of the Constitution of Lou…
La. Rev. Stat. § 47:299.21 Collection of past due probation or parole fees; Department of Public Safety and
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§299.21. Collection of past due probation or parole fees; Department of Public Safety and Corrections; committee on parole In addition to any other legal remedies provided by law, the Department of Public Safety and Corrections, division of probation and parole, hereinafter "depa…
La. Rev. Stat. § 47:299.3 Offset request
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§299.3. Offset request In accordance with the provisions of this Part any agency that has a debt owed to it by an individual or any agency that may collect a debt on behalf of another person may make an offset claim to the secretary against any refund or overpayment of Louisiana …
La. Rev. Stat. § 47:299.31 Purpose
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§299.31. Purpose The purpose of this Part is to establish a system to permit certain persons of the state of Louisiana to make a claim of offset to the secretary of the Department of Revenue against any amounts refundable to an individual who has failed to provide child support o…
La. Rev. Stat. § 47:299.32 Definitions
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§299.32. Definitions For purposes of this Part, the following words, terms, and phrases have the meaning ascribed to them by this Section unless the context clearly indicates a different meaning: (1) "Claimant" means a custodial parent of a child or a spouse to whom an obligation…
La. Rev. Stat. § 47:299.33 Offset request
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§299.33. Offset request In accordance with the provisions of this Part, any claimant who has a debt owed to them by an individual may make an offset claim to the secretary against any refund or overpayment of Louisiana individual income tax in which the individual owing the debt …
La. Rev. Stat. § 47:299.34 Authority of the secretary; provision for rules and regulations
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§299.34. Authority of the secretary; provision for rules and regulations A. The secretary is expressly authorized to promulgate rules and regulations to establish a reasonable and efficient system for permitting a claim of offset by a claimant under this Part. B. The rules and re…
La. Rev. Stat. § 47:299.35 Procedure for making offset claims
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§299.35. Procedure for making offset claims Any claimant communicating an offset claim to the secretary shall make said claim in writing to the office of the secretary and shall include with regard to each claim information required by promulgated rule and regulation of the secre…
La. Rev. Stat. § 47:299.36 Disallowance of claims by secretary
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§299.36. Disallowance of claims by secretary A. The secretary in his discretion may disallow all claims of a claimant if the secretary determines that: (1) A claimant has been submitting substantially incorrect information; however, there shall be no duty on the part of the secre…
