reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:22 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§22. Special classes of taxpayers

RS 22 - Special classes of taxpayers   The application of the general provisions of Part I, and Subparts A and B of Part II of this Subtitle to each of the following special classes of taxpayers, shall be subject to the exceptions and additional provisions found in Part II of this Subtitle applicable to such class, as follows:   (1) Estates and trusts and the beneficiaries thereof, Subpart C of Part II.   (2) Members of partnerships, Subpart D of Part II.   (3) Insurance companies, Subpart E of Part II.   (4) Foreign corporations, Subpart G of Part II.
LA Rev Stat § 47:31 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§31. Individuals, corporations and trusts subject to tax

RS 31 - Individuals, corporations and trusts subject to tax  There shall be levied, collected, and paid for each taxable year a tax upon the net income of residents and nonresidents, estates, trusts and corporations, as hereinafter provided.  (1) Resident individuals. Every person residing within the state, or the personal representative in the event of death, shall pay a tax on net income from whatever source derived, except as hereinafter exempted. Every natural person domiciled in the state, and every other natural person who maintains a permanent place of abode within the state or who spends in the aggregate more than six months of the taxable year within the state, shall be deemed to be a resident of this state for the purpose of determining liability for income taxes under this Chapter.  (2) Nonresident individuals. Every nonresident shall pay a tax upon such net income as is derived from property located, or from services rendered, or from business transacted within the state, or from sources within the state, except as hereinafter exempted.  (3) Corporations. Corporations shall be taxed on net income from sources within the state, as hereinafter set out.  (4) Domestic real estate investment trusts. Trusts shall be taxed on net income from whatever source derived, except as otherwise exempted.  (5) Foreign real estate investment trusts. Foreign real estate investment trusts shall be taxed on net income from sources within the state, as hereinafter set out.  Amended by Acts 1962, No. 315, §1; Acts 1968, No. 106, §1.
LA Rev Stat § 47:32 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§32. Rates of tax

RS 32 - Rates of tax  A. On individuals. The tax to be assessed, levied, collected, and paid upon the taxable income of an individual shall be computed at the following rates:  (1) One and eighty-five one hundredths percent on that portion of the first twelve thousand five hundred dollars of net income which is in excess of the credits against net income provided for in R.S. 47:79.  (2) Three and one-half percent on the next thirty-seven thousand five hundred dollars of net income.  (3) Four and twenty-five one hundredths percent on any amount of net income in excess of fifty thousand dollars of net income.  B. Joint returns of individuals. In the case of a joint return of husband and wife under R.S. 47:101B, the combined tax under Sub-section A of this Section shall be twice the combined tax that would be determined if the net income and the applicable credits against net income provided by R.S. 47:79 were reduced by one-half. NOTE: Subsection (C) eff. until ratification of the const. amend. proposed by Acts 2021, No. 134; then eff. until Jan. 1, 2022.  C. On corporations. The tax to be assessed, levied, collected, and paid upon the net income of every corporation shall be computed at the rate of:  (1) Four percentum upon the first twenty-five thousand dollars of net income.  (2) Five percentum upon the amount of net income above twenty-five thousand dollars but not in excess of fifty thousand dollars.  (3) Six percentum on the amount of net income above fifty thousand dollars but not in excess of one hundred thousand dollars.  (4) Seven percentum on the amount of net income above one hundred thousand dollars but not in excess of two hundred thousand dollars.  (5) Eight percentum on all net income in excess of two hundred thousand dollars.  C. On corporations. The tax to be assessed, levied, collected, and paid upon the taxable income of every corporation shall be computed at the rates provided for in R.S. 47:287.12.  Amended by Acts 1950, No. 445, §1; Acts 1968, No. 106, §2; Acts 1969, No. 124, §1; Acts 1977, 1st Ex.Sess. No. 2, §1; Acts 2002, No. 51, §1, eff. Jan. 1, 2003; Acts 2008, No. 396, §1, eff. June 22, 2008; Acts 2021, No. 395, §1, eff. Jan. 1, 2022; Acts 2021, No. 396, §1, eff. Jan. 1, 2022.
LA Rev Stat § 47:32.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§32.1. Individual income tax rate reduction; trigger

RS 32.1 - Individual income tax rate reduction; trigger  A.(1) Beginning April 1, 2024, and each April first through 2034, if the prior fiscal year's actual individual income tax collections as reported in the state's accounting system exceed the actual individual income tax collections for the fiscal year ending June 30, 2019, as reported in the state's accounting system, adjusted annually by the growth factor provided for in Article VII, Section 10(C) of the Constitution of Louisiana, the individual income tax rate in R.S. 47:32 for the tax year beginning the following January first shall be reduced as provided in Paragraph (2) of this Subsection.  (2) The reduced rates shall be calculated by multiplying each current rate by the difference between one and the percentage change in individual income tax collections in excess of the individual income tax collections for Fiscal Year 2018-2019 adjusted annually by the growth factor as provided in Paragraph (1) of this Subsection. Rate reductions shall be made only if both of the following conditions are met:  (a) The prior fiscal year's actual total tax, licenses, and fees exceed the actual total tax, licenses, and fees for Fiscal Year 2018-2019, adjusted annually by the growth factor in Article VII, Section 10(C) of the Constitution of Louisiana.  (b) The Budget Stabilization Fund balance as determined by the treasurer is at least two and one-half percent of the total state revenue receipts from the prior fiscal year.  B. When the provisions of this Section require a reduction in the individual income tax rates, the secretary of the Department of Revenue shall publish the reduced rates, and shall include the reduced rates when publishing the tax tables pursuant to R.S. 47:295 and the withholding tables pursuant to R.S. 47:112.  C. The actual individual income tax collections and actual total tax, licenses, and fees used in the calculations required by this Section shall be certified by the office of statewide reporting and accounting policy.  D.(1) "Actual total tax, licenses, and fees" means actual total tax, licenses, and fees as reported to the Revenue Estimating Conference.  (2) "Growth factor provided for in Article VII, Section 10(C) of the Constitution of Louisiana" means the positive growth factor that is the most recent average annual percentage rate of change of personal income for Louisiana as defined and reported by the United States Department of Commerce for the three calendar years prior to the fiscal year in which this calculation is made.  Acts 2021, No. 395, §1, eff. Jan. 1, 2022.
LA Rev Stat § 47:36 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§36. Terminated by terms of Acts 1982, No. 781, §2.

RS 36 - Terminated by terms of Acts 1982, No. 781, §2.
LA Rev Stat § 47:38 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§38. Repealed by Acts 2009, No. 469, §2, effective July 9, 2009.

RS 38 - Repealed by Acts 2009, No. 469, §2, effective July 9, 2009.
LA Rev Stat § 47:41 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§41. Net income

RS 41 - Net income  "Net income" means the gross income computed under R.S. 47:42 through 47:53, less the deductions allowed by R.S. 47:54 through 47:77.
LA Rev Stat § 47:42 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§42. Gross income defined

RS 42 - Gross income defined  A. General definition. "Gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealing in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever.  B. Salaries of United States employees and agents. The salaries, fees, commissions, or other income of officers or agents of the United States or its agencies and instrumentalities or its contractees, received from the United States or from its agencies and instrumentalities, shall be included in gross income.  C. Alimony. Amounts received as alimony (including alimony pendente lite) by husband or wife under order of a court of competent jurisdiction shall be included in the gross income of the person receiving the alimony. This Sub-section shall not apply to that part of any payments which the terms of the decree fix, in terms of an amount of money or a portion of the payments, as a sum which is payable for the support of minor children of the person making the payments.  D. Distributions by corporations. Distributions by corporations shall be taxable as provided in R.S. 47:159.  E. Inventories. Whenever, in the opinion of the collector of revenue, the use of inventories is necessary in order to determine clearly the income of any taxpayer, inventories shall be taken by the taxpayer upon such basis as the collector may prescribe as conforming as nearly as may be to the best accounting practice in the trade or business and as most clearly reflecting the income.  F. Determination of gain or loss. In the case of a sale or other disposition of property, the gain or loss shall be computed as provided in R.S. 47:131.  G. Gross income from sources within and without the State of Louisiana. For computation of gross income from sources within and without the State of Louisiana, see R.S. 47:161.  H. Retirement income. "Gross income" shall not include income exempt from taxation under the provisions of R.S. 47:44.2 or other retirement income exempt from taxation as provided by state law.  Acts 1993, No. 745, §1; Acts 1997, No. 658, §2.  {{NOTE: ACTS 1993, NO. 745, §2 PROVIDES THAT THE ACT "SHALL BECOME EFFECTIVE WHEN THE SECRETARY OF THE DEPARTMENT OF REVENUE AND TAXATION PROVIDES WRITTEN CERTIFICATION TO THE SENATE COMMITTEE ON REVENUE AND FISCAL AFFAIRS AND THE HOUSE COMMITTEE ON WAYS AND MEANS THAT THE DEPARTMENT'S STATE-FEDERAL TAX REPORTING MATCH PROGRAM CAN BE MODIFIED TO IMPLEMENT THE PROVISIONS OF THIS ACT AT NO ADDITIONAL COST TO THE STATE."}}
LA Rev Stat § 47:44.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§44.1. Annual retirement or disability income; exemption from taxation

RS 44.1 - Annual retirement or disability income; exemption from taxation A. Six thousand dollars of annual retirement income which is received by an individual sixty-five years of age or older shall be exempt from state income taxation. "Annual retirement income" is defined as pension and annuity income which is included in "tax table income" as defined in R.S. 47:293. This Section shall not affect the status of any income which is exempt from state income taxation by law. B. Six thousand dollars of annual disability income received by an individual shall be exempt from state income taxation. For purposes of this Subsection, "disability income" means payment for permanent total disability as provided for in R.S. 23:1221(2). However, any individual claiming an exemption for the blind, for having sustained the loss of one or more limbs, for intellectual disability, or for deafness as provided for in R.S. 47:79(A)(2) shall not be eligible for this exemption. Added by Acts 1981, No. 880, §1. Amended by Acts 1982, No. 96, §1; Acts 2000, No. 34, §1, eff. January 1, 2001; Acts 2014, No. 811, §25, eff. June 23, 2014.
LA Rev Stat § 47:44.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§44.2. Federal social security benefits; federal and railroad retirement income exempt from taxation

RS 44.2 - Federal social security benefits; federal and railroad retirement income exempt from taxation  Any benefit received by an individual pursuant to the provisions of Chapter 7 of Title 42 of the United States Code (42 U.S.C. 301 et seq.), and any income received by an individual pursuant to a retirement system for retirees of the United States Government or pursuant to the Railroad Retirement Act of 1974 (45 U.S.C. 231 et seq.) shall be exempt from the state income tax.  Acts 1989, No. 812, §1.
LA Rev Stat § 47:45 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§45. Exclusion from gross income; gifts and inheritances

RS 45 - Exclusion from gross income; gifts and inheritances  The value of property acquired by gift, bequest, devise or inheritance shall not be included in gross income and shall be exempt from taxation under this Chapter; but the income from such property shall be included in gross income.
LA Rev Stat § 47:46 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§46. Exclusion from gross income; compensation for injuries or sickness

RS 46 - Exclusion from gross income; compensation for injuries or sickness   Gross income does not include:   (1) amounts received under workers' compensation acts as compensation for personal injuries or sickness;   (2) the amounts of any damages received (whether by suit or agreement) on account of personal injuries or sickness;   (3) amounts received through accident or health insurance for personal injuries or sickness (other than amounts received by an employee, to the extent such amounts (a) are attributable to contributions by the employer which were not includible in the gross income of the employee, or (b) are paid by the employer); and   (4) amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country or in the coast and geodetic survey or the public health service.   Amended by Acts 1958, No. 242, §3.
LA Rev Stat § 47:46.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§46.1. Amounts received under accident and health plans

RS 46.1 - Amounts received under accident and health plans  A. Amounts attributable to employer contributions. Except as otherwise provided in this Section, amounts received by an employee through accident or health insurance for personal injuries or sickness shall be included in gross income to the extent such amounts (1) are attributable to contributions by the employer which were not includible in the gross income of the employee, or (2) are paid by the employer.  B. Amounts expended for medical care. Gross income does not include amounts referred to in Sub-section A if such amounts are paid, directly or indirectly, to the taxpayer to reimburse the taxpayer for expenses incurred by him for the medical care of the taxpayer, his spouse, and his dependents (as defined in R.S. 47:79(3)). C. Payments unrelated to absence from work. Gross income does not include amounts referred to in Sub-section A to the extent such amounts:  (1) constitute payment for the permanent loss or loss of use of a member or function of the body, or the permanent disfigurement, of the taxpayer, his spouse, or a dependent (as defined in R.S. 47:79(3)), and  (2) are computed with reference to the nature of the injury without regard to the period the employee is absent from work.  D. Wage continuation plans. Gross income does not include amounts referred to in Sub-section A if such amounts constitute wages or payments in lieu of wages for a period during which the employee is absent from work on account of personal injuries or sickness; but this Sub-section shall not apply to the extent that such amounts exceed a weekly rate of $100.00. In the case of a period during which the employee is absent from work on account of sickness, the preceding sentence shall not apply to amounts attributable to the first 7 calendar days in such period unless the employee is hospitalized on account of sickness for at least one day during such period. If such amounts are not paid on the basis of a weekly pay period, the collector shall by regulations prescribe the method of determining the weekly rate at which such amounts are paid.  E. Accident and health plans. For purposes of this Section and R.S. 47:46:  (1) amounts received under an accident or health plan for employees, and  (2) amounts received from a sickness and disability fund for employees maintained under the law of a state, a territory, or the District of Columbia, shall be treated as amounts received through accident or health insurance.  Added by Acts 1958, No. 242, §10.
LA Rev Stat § 47:46.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§46.2. Contributions by employer to accident and health plans

RS 46.2 - Contributions by employer to accident and health plans  Gross income does not include contributions by the employer to accident or health plans for compensation, through insurance or otherwise, to his employees for personal injuries or sickness.  Added by Acts 1958, No. 242, §10.
LA Rev Stat § 47:47 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§47. Exclusion from gross income; rental value of minister's dwelling

RS 47 - Exclusion from gross income; rental value of minister's dwelling  The rental value of a dwelling house and appurtenances thereof furnished to a minister of the gospel as a part of his compensation shall not be included in gross income and shall be exempt from taxation under this Chapter.
LA Rev Stat § 47:48 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§48. Exclusion from gross income; interest on Louisiana state or local government obligations

RS 48 - Exclusion from gross income; interest on Louisiana state or local government obligations  The amount of interest received upon obligations of the State of Louisiana, or any political or municipal subdivision thereof, to such extent as is now exempt by law shall not be included in gross income.
LA Rev Stat § 47:49 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§49. Exclusion from gross income; scholarships and fellowship grants

RS 49 - Exclusion from gross income; scholarships and fellowship grants  A. General rule. In the case of an individual, gross income does not include  (1) any amount received  (a) as a scholarship at an educational institution (as defined in R.S. 47:79(B)(4)) or  (b) as a fellowship grant, including the value of contributed services and accommodations; and  (2) any amount received to cover expenses for  (a) travel,  (b) research,  (c) clerical help, or  (d) equipment, which are incident to such a scholarship or to a fellowship grant, but only to the extent that the amount is so expended by the recipient. B. Limitations. (1) Individuals who are candidates for degrees. In the case of an individual who is a candidate for a degree at an educational institution (as defined in R.S. 47:79(B)(4)), Subsection (A) hereof, shall not apply to that portion of any amount received which represents payment for teaching, research, or other services in the nature of part-time employment required as a condition to receiving the scholarship or the fellowship grant. If teaching, research, or other services are required of all candidates (whether or not recipients of scholarships or fellowship grants) for a particular degree as a condition to receiving such degree, such teaching, research, or other services shall not be regarded as part-time employment within the meaning of this paragraph. (2) Individuals who are not candidates for degrees. In the case of an individual who is not a candidate for a degree at an educational institution (as defined in R.S. 47:79(B)(4)), Subsection (A) hereof shall apply only if the condition in Subparagraph (a) is satisfied and then only within the limitations provided in Subparagraph (b). (a) Conditions for exclusion. The grantor of the scholarship or fellowship grant is  (i) an organization which is exempt from tax under R.S. 47:121, (ii) a foreign government,  (iii) an international organization, or a binational or multinational educational and cultural foundation or commission created or continued pursuant to the federal Mutual Educational and Cultural Exchange Act of 1961, or  (iv) the United States, or an instrumentality or agency thereof, or a State, a territory, or a possession of the United States, or any political subdivision thereof, or the District of Columbia. (b) Extent of exclusion. The amount of the scholarship or fellowship grant excluded under Subsection (A)(1) in any taxable year shall be limited to an amount equal to $300 times the number of months for which the recipient received amounts under the scholarship or fellowship grant during such taxable year, except that no exclusion shall be allowed under Subsection (a) after the recipient has been entitled to exclude under this Section for a period of 36 months (whether or not consecutive) amounts received as a scholarship or fellowship grant while not a candidate for a degree at an educational institution (as defined in R.S. 47:79(B)(4)). Added by Acts 1966, No. 383, §1.
LA Rev Stat § 47:50 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§50. Exclusion from gross income; war contract renegotiation payments

RS 50 - Exclusion from gross income; war contract renegotiation payments  The amount representing profit, gain or income derived from a contract, or contracts, with the United States or any department, agency or instrumentality thereof, or from any subcontractor, or subcontracts thereunder subsequently repaid to the United States or any department, agency or instrumentality thereof, pursuant to renegotiation or repricing under the laws of the United States shall not be included in gross income and shall be exempt from taxation under this Chapter.
LA Rev Stat § 47:51 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§51. Exclusions from gross income; governmental subsidies

RS 51 - Exclusions from gross income; governmental subsidies  Funds accrued by a corporation engaged in operating a public transportation system from any federal, state or municipal governmental entity to subsidize the operation and maintenance of such a transportation system shall not be included in gross income and shall be exempt from taxation under this Chapter. All expenses of operating the transit system incurred by the corporation shall be deductible in arriving at net income.  Added by Acts 1979, No. 300, §1; Acts 2015, No. 123, §1, eff. July 1, 2015 and §3, eff. July 1, 2018.  NOTE: See Acts 2015, No. 123, §5, re: applicability.  NOTE: See Acts 2018, 2nd E.S., No. 4, §1, re: applicability.
LA Rev Stat § 47:52 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§52. Exclusion from gross income; compensation or retired pay received by war veterans from United States

RS 52 - Exclusion from gross income; compensation or retired pay received by war veterans from United States  Compensation or retired pay received from the United States by any veteran of the military or naval forces of the United States of World War II, who is a citizen or resident of Louisiana and who has been honorably discharged from the military or naval forces as a result of a physical disability, shall not be included in gross income and shall be exempt from taxation under this Chapter.