reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:297.11 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§297.11. Tax deduction; educational expenses for home-schooled children

RS 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 qualifies as a dependency exemption on the taxpayer's Louisiana income tax return. The deduction authorized by this Section shall be equal to fifty percent of the actual amount of qualified educational expenses paid by the taxpayer for the home-schooling of each child, but no more than five thousand dollars of deduction per child may be allowed to one or more taxpayers if the child qualifies as a dependency exemption on the taxpayer's Louisiana income tax return for either the taxable year or the prior taxable year. For purposes of this Section, qualified educational expenses shall include amounts expended for the purchase of textbooks and curricula necessary for home-schooling of each child. The amount of the deduction authorized by this Section shall not exceed the total taxable income of the individual.  B. Disbursements from the Louisiana Student Tuition Assistance and Revenue Trust Kindergarten Through Grade Twelve Program that are entitled to the deduction under R.S. 17:3100.5 and that are used to pay tuition and fees for a student's enrollment in a nonpublic elementary or secondary school or to any public elementary or secondary laboratory school operated by a public college or university shall not be eligible for the deduction authorized pursuant to this Section.  Acts 2008, 2nd Ex. Sess., No. 8, §1, eff. March 24, 2008, applicable to amounts paid on and after Jan. 1, 2009; Acts 2009, No. 451, §1, eff. July 8, 2009; Acts 2009, No. 460, §1, eff. July 8, 2009; Acts 2021, No. 52, §2, eff. Jan. 1, 2022.
LA Rev Stat § 47:297.12 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§297.12. Tax deduction; fees and other educational expenses for a quality public education

RS 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 secondary school in order to ensure a quality education, if the student qualifies as a dependency exemption on the taxpayer's Louisiana income tax return. For purposes of this Section, "amounts" shall include all of the following:  (1) The purchase of school uniforms required by such schools for general day-to-day use.  (2) The purchase of textbooks, curricula, or other instructional materials required by such schools.  (3) The purchase of school supplies required by such schools.  B.(1) The deduction authorized by this Section shall be equal to fifty percent of the actual amount paid by the taxpayer per student, but no more than five thousand dollars of deduction per student may be allowed to one or more taxpayers if the child qualifies as a dependency exemption on the taxpayer's Louisiana income tax return for either the taxable year or the prior taxable year.  (2) In addition, the amount of the deduction shall not exceed the total taxable income of the individual.  C. Disbursements from the Louisiana Student Tuition Assistance and Revenue Trust Kindergarten Through Grade Twelve Program that are entitled to the deduction under R.S. 17:3100.5 and that are used to pay costs associated with a student's enrollment in a public elementary or secondary school in order to ensure a quality education shall not be eligible for the deduction authorized pursuant to this Section.  Acts 2008, 2nd Ex. Sess., No. 8, §1, eff. March 24, 2008, applicable to amounts paid on and after Jan. 1, 2009; Acts 2009, No. 451, §1, eff. July 8, 2009; Acts 2009, No. 460, §1, eff. July 8, 2009; Acts 2021, No. 52, §2, eff. Jan. 1, 2022.
LA Rev Stat § 47:297.14 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§297.14. Flow-through entity exclusion

RS 297.14 - Flow-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 corporation income tax return pursuant to R.S. 47:287.732.2 that included the net income or loss.  (2) No exclusion shall be allowed for any amount that is attributable to income that, for any reason whatsoever, will not bear the tax due pursuant to R.S. 47:287.732.2.  B. A taxpayer whose federal individual income tax return is adjusted due to S corporation or partnership income or losses for which the taxpayer used this exclusion shall furnish a statement to the secretary, disclosing the nature and amounts of such adjustments within sixty days after the federal adjustments have been made and accepted by the taxpayer, provided that if the taxpayer does not receive a statement of the federal adjustments until after he accepts the adjustments, he shall have sixty days from the receipt of such statement within which to furnish the required statement to the collector. Paying the federal tax shown due or signing a consent to immediate assessment shall constitute an acceptance of the federal adjustments.  Acts 2019, No. 442, §1, eff. June 22, 2019.  NOTE: See Acts 2019, No. 442, re: applicability.
LA Rev Stat § 47:297.15 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§297.15. Tax deduction; educational expenses; COVID-19 pandemic in 2020

RS 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 services for an in-person facilitator of virtual education delivered by a public or approved nonpublic elementary or secondary school.  (2) The amount of the deduction authorized by this Section shall be equal to the actual amount of eligible educational coaching services paid by the taxpayer per eligible child or five thousand dollars per eligible child, whichever is less. The amount of the deduction authorized in this Section shall not exceed the total taxable income of the individual.  B. For purposes of this Section, the following words shall have the following meanings unless the context clearly indicates otherwise:  (1) "Approved nonpublic elementary or secondary school" shall mean a nonpublic elementary or secondary school located in Louisiana which complies with the criteria set forth in Brumfield, et al. v. Dodd, et al. 425 F. Supp. 528 (E.D. La. 1977) and Section 501(c)(3) of the Internal Revenue Code, or any public elementary or secondary laboratory school which is operated by a public college or university.  (2) "Eligible child" shall mean a student who qualifies as a dependency exemption on the taxpayer's Louisiana income tax return for either the taxable year or the prior taxable year.  (3) "Immediate family" shall mean the taxpayer's spouse, the children of the taxpayer, the spouses of the taxpayer's children, the taxpayer's brothers or sisters and their spouses, the taxpayer's parents, and the parents of the taxpayer's spouse.  (4) "In-person facilitator of virtual education" shall mean an individual providing in-person instruction or assistance to one or more elementary or secondary school students who is at least eighteen years of age at the time services are provided or, if not eighteen years of age at the time services are provided, who graduated from high school. The individual providing the in-person instruction or assistance shall not be the taxpayer or a member of the taxpayer's immediate family.  C. Expenses claimed by a taxpayer pursuant to the provisions of this Section shall not be eligible for the deductions provided for in R.S. 47:297.10, 297.11, or 297.12 or the credit provided for in R.S. 47:297.4.  Acts 2020, 2nd Ex. Sess., No. 13, §1, eff. Oct. 28, 2020.  NOTE: See Acts 2020, 2nd Ex. Sess., No. 13, re: applicability.
LA Rev Stat § 47:297.16 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§297.16. Tax exemption; COVID-19 relief benefit

RS 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 credit, advance refund, or other qualified disaster relief benefit directly or indirectly provided to a taxpayer by the state or federal government including but not limited to benefits provided pursuant to the Coronavirus Aid, Relief, and Economic Security Act, the Taxpayer Certainty and Disaster Relief Act, the COVID-Related Tax Relief Act, the Consolidated Appropriations Act of 2021, the State Coronavirus Relief Program, the Coronavirus Local Recovery Allocation Program, the Louisiana Main Street Recovery Program, the Critical Infrastructure Worker's Hazard Pay Rebate, and pursuant to any other existing or subsequent state or federal COVID-19 relief legislation. A COVID-19 relief benefit shall not include any unemployment compensation benefits provided to a taxpayer.  Acts 2021, No. 54, §1, eff. June 4, 2021.
LA Rev Stat § 47:297.17 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§297.17. Exemption for military survivor benefit plan payments

RS 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 state income tax.  Acts 2021, No. 185, §1, eff. June 11, 2021.
LA Rev Stat § 47:297.19 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§297.19. Tax credit; stillborn child

RS 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 of the credit shall be equal to two thousand dollars and shall be claimed in the year in which the stillbirth occurred.  B. For purposes of this Section, the term "stillborn child" shall mean a child for whom all of the following apply:  (1) The child suffered spontaneous fetal death.  (2) The child reached no less than twenty complete weeks of gestation calculated from the date the mother's last normal menstrual period began to the date of delivery, or weighed no less than three hundred fifty grams.  (3) The death of the child required the issuance of a spontaneous fetal death certificate in accordance with the requirements of R.S. 40:49.  (4) The death of the child was not the result of an induced termination of the pregnancy.  C. If the amount of the credit authorized pursuant to the provisions of this Section exceeds the amount of the taxpayer's tax liability for the taxable year, the excess tax credit amount shall constitute an overpayment as defined in R.S. 47:1621(A), and the secretary shall make a refund of the overpayment from the current collections of the taxes imposed pursuant to this Chapter. The right to a refund shall not be subject to the requirements of R.S. 47:1621(B).  Acts 2021, No. 467, §1, eff. Jan. 1, 2022.
LA Rev Stat § 47:297.20 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§297.20. Tax deduction; adoption from foster care

RS 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 Extended Foster Care Program Act. The amount of the deduction authorized by this Section shall be equal to five thousand dollars and shall be applicable in the year the adoption becomes final. The amount of the deduction authorized by this Section shall not exceed the total taxable income of the taxpayer claiming the deduction.  (2) The deduction authorized pursuant to the provisions of this Section shall be in lieu of the dependency deduction authorized in R.S. 47:294.  B. The taxpayer claiming the deduction authorized pursuant to the provisions of this Section shall maintain all records necessary to verify the adoption and, if requested, shall provide the records to the Department of Revenue when filing the taxpayer's tax return.  C. The secretary of the Department of Revenue may promulgate rules in accordance with the Administrative Procedure Act to implement the provisions of this Section, including rules related to the submission of documentation when claiming the deduction.  Acts 2021, No. 378, §1, eff. Jan. 1, 2022.
LA Rev Stat § 47:297.21 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§297.21. Tax deduction; private adoption of certain infants

RS 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 Code Article 1169 or adopts an infant who is unrelated to the taxpayer and who is less than one year of age through an attorney. For purposes of this Section, the age of the infant shall be determined at the time of the adoption placement. The amount of the deduction authorized by this Section shall be equal to five thousand dollars and shall be applicable in the year the adoption becomes final. The amount of the deduction authorized by this Section shall not exceed the total taxable income of the taxpayer.  (2) The deduction authorized pursuant to the provisions of this Section shall be in lieu of the dependency deduction authorized in R.S. 47:294.  B. The taxpayer shall maintain all records necessary to verify the adoption and, if requested, shall provide the records to the Department of Revenue when filing the taxpayer's tax return.  C. The secretary of the Department of Revenue may promulgate rules in accordance with the Administrative Procedure Act to implement the provisions of this Section, including rules related to the submission of documentation when claiming the deduction.  Acts 2021, No. 378, §1, eff. Jan. 1, 2022.
LA Rev Stat § 47:297.22 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§297.22. Tax credit; pregnancy-related deaths

RS 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 credit. If the estate of the deceased person does not claim the credit, the individual who actually paid the funeral and burial expenses may claim the credit. However, in order to qualify for the credit, the individual or estate claiming the credit shall be a Louisiana taxpayer. The amount of the credit shall be equal to the actual reasonable funeral and burial expenses paid or five thousand dollars, whichever is less, and shall be claimed in the year in which the death occurred.  (2) For purposes of this Section, the following terms shall have the following meanings:  (a) "Pregnancy-related death" shall mean the death of a Louisiana resident while pregnant, during labor and delivery, or within one year after childbirth from a pregnancy complication, a chain of events initiated by the pregnancy, or the aggravation of an unrelated condition by the normal effects of the pregnancy.  (b) "Reasonable funeral and burial expenses" shall mean costs and fees associated with transportation of the remains, embalming or cremation services, caskets, plots, grave markers, or headstones, funeral home facility and staff services, and other related professional services. The term "reasonable funeral and burial expenses" shall not mean costs and fees associated with flowers, vaults, or urns.  B. If the amount of the credit authorized pursuant to the provisions of this Section exceeds the amount of the taxpayer's tax liability for the taxable year, the excess tax credit amount shall constitute an overpayment as defined in R.S. 47:1621(A), and the secretary shall make a refund of the overpayment from the current collections of the taxes imposed pursuant to this Chapter. The right to a refund shall not be subject to the requirements of R.S. 47:1621(B).  C. The taxpayer claiming the credit authorized pursuant to the provisions of this Section shall maintain all records necessary to verify the amount of reasonable funeral and burial expenses paid and if requested, shall provide the records to the Department of Revenue when filing the taxpayer's tax return.  Acts 2021, No. 470, §1, eff. Jan. 1, 2022.
LA Rev Stat § 47:298 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§298. Repealed by Acts 2021, No. 395, §2, eff. Jan. 1, 2022.

RS 298 - Repealed by Acts 2021, No. 395, §2, eff. Jan. 1, 2022.  Acts 1980, No. 316, §1. Amended by Acts 1982, No. 788, §1. Acts 1983, 2nd Ex.Sess., No. 1, §3, eff. Dec. 19, 1983; Acts 2021, No. 395, §2, eff. Jan. 1, 2022.
LA Rev Stat § 47:299 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§299. Nonseparability

RS 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 determine the amount of tax due with minimum effort and expense. If any provision of this Part, or the application thereof to any person or circumstance is held invalid under the constitution of the state of Louisiana or of the United States, the remainder of the Part shall cease to be effective for any taxable year ending after judgment of the court of last resort becomes final, and the provision of Part I and Part II of this Chapter relating to individual taxpayers shall become fully effective with respect to any such year. Acts 1980, No. 316, §1.
LA Rev Stat § 47:299.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§299.1. Purpose

RS 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 debts owed by the individual to such agencies. It is the intention of the legislature that this offset remedy be in addition to and not in substitution of any other remedy or action provided for by law in favor of such agency for the collection of debts. Acts 1983, No. 288, §1; Acts 2001, No. 269, §1, eff. June 1, 2001.
LA Rev Stat § 47:299.3 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§299.3. Offset request

RS 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 individual income tax in which the individual owing the debt has an interest.  Acts 1983, No. 288, §1, eff. Jan. 1, 1985.
LA Rev Stat § 47:299.4 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§299.4. Authority of the secretary; provision for rules and regulations

RS 299.4 - 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 an agency under this Part.  B. The rules and regulations promulgated by the secretary may impose any reasonable procedure or requirement on an agency making an offset claim including but not limited to requirements concerning the information necessary to process claims properly, the form and organization of the information, the time limits for submitting such claims, and the method of making remittances to the agency.  C. Any rules and regulations promulgated by the secretary shall be favorably construed in favor of the secretary.  Acts 1983, No. 288, §1, eff. Jan. 1, 1985.
LA Rev Stat § 47:299.5 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§299.5. Procedure for making offset claims

RS 299.5 - Procedure for making offset claims  A. Any agency making an offset claim to the secretary shall make the 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 secretary as provided for in this Part. Such writing shall also include a certification by the agency that the debts for which claims of offset are made are legally collectible, liquidated sums due and owing the agency or due and owing a person and collectible by the agency.  B.(1) Except as provided in Paragraphs (2) and (3) of this Subsection, the agency shall pay to the secretary a fee of twenty-five dollars for each offset claim.  (2) The Department of Children and Family Services shall pay to the secretary a fee of four dollars for each offset claim.  (3) District public defenders' offices shall pay to the secretary a fee of four dollars for each offset claim.  Acts 1983, No. 288, §1, eff. Jan. 1, 1985; Acts 1989, No. 191, §3; Acts 1989, No. 523, §1; Acts 2001, No. 71, §1, eff. May 24, 2001; Acts 2015, No. 130, §1, eff. July 1, 2015; Acts 2016, No. 11, §1.
LA Rev Stat § 47:299.6 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§299.6. Disallowance of claims by secretary

RS 299.6 - Disallowance of claims by secretary  A. The secretary in his discretion may disallow all claims of an agency if the secretary determines that:  (1) An agency has been submitting substantially incorrect information; however, there shall be no duty on the part of the secretary to determine the legal validity or existence of any debt or debts that are the basis for any claim or claims of offset by an agency; or  (2) The agency has not complied with any rules or regulations promulgated by the secretary pursuant to this Part.  B. In the event that the secretary disallows the offset claims of an agency, the secretary shall inform the agency in writing of the disallowance and the reasons therefor.  C. The offset claims of any agency that have been disallowed by the secretary shall not be processed or accepted by the secretary until such time as the secretary makes a determination that the reason or reasons for the disallowance no longer exists.  Acts 1983, No. 288, §1, eff. Jan. 1, 1985.