reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:292.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§292.2. Special grant of authority for the secretary with respect to military service in Bosnia

RS 292.2 - Special grant of authority for the secretary with respect to military service in Bosnia Notwithstanding any provision of law to the contrary, the secretary shall grant relief to military personnel for service in Bosnia to the full extent of such relief granted by federal law. Acts 1996, No. 30, §1, eff. for taxable years beginning after Dec. 31, 1994.
LA Rev Stat § 47:292.3 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§292.3. Special authority for the secretary with respect to certain military service in the uniformed services

RS 292.3 - Special authority for the secretary with respect to certain military service in the uniformed services  Notwithstanding any other provision of law to the contrary, the secretary may grant certain relief to persons in the uniformed services for service in the uniformed services as defined in R.S. 29:403(9) to the full extent of such relief granted by federal law.  Acts 2001, 2nd Ex. Sess., No. 6, §1, eff. Oct. 16, 2001.
LA Rev Stat § 47:294 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§294. Personal exemptions and credit for dependents

RS 294 - Personal exemptions and credit for dependents  All personal exemptions and deductions for dependents allowed in determining federal income tax liability, including the extra exemption for the blind and aged, will be allowed in determining the tax liability in this Part. Taxpayers are required to use the same filing status and claim the same exemptions on their return required to be filed under this Part as they used on their federal income tax return. The amounts to be taken into consideration shall be as follows:  A. A combined personal exemption and standard deduction in the following amounts: a. Single Individual $ 4500.00 b. Married-Joint Return and a Qualified Surviving Spouse $ 9000.00 c. Married-Separate $ 4500.00 d. Head of Household $ 9000.00  B. An additional deduction of one thousand dollars shall be allowed for each allowable exemption in excess of those required to qualify for the exemption allowable under R.S. 47:294(A).  Acts 1980, No. 316, §1. Acts 1983, 2nd Ex. Sess., No. 1, §1, eff. Dec. 19, 1983.  {{NOTE: SECTION 4 OF ACTS 1983, 2ND EX. SESS., NO. 1, PROVIDES AS FOLLOWS: "THE PROVISIONS OF THIS ACT SHALL BE APPLICABLE TO TAXABLE YEARS BEGINNING AFTER DECEMBER 31, 1982. FOR TAXABLE YEARS BEGINNING PRIOR TO JANUARY 1, 1983, THE TAX SHALL BE AS REQUIRED BY LAW PRIOR TO THE EFFECTIVE DATE OF THIS ACT."}}
LA Rev Stat § 47:295 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§295. Tax imposed on individuals; administration

RS 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 from tax tables imposing the maximum tax allowed under the rates of tax and brackets set forth in R.S. 47:32 promulgated by the secretary under authority of this Section in accordance with the Administrative Procedure Act. However, the tax imposed by this Part shall never exceed the rates of tax and brackets set forth in R.S. 47:32.  B. The secretary shall establish tax tables that calculate the tax owed by taxpayers based upon where their taxable income falls within a range that shall not exceed two hundred fifty dollars. The secretary shall provide in the tax tables that the combined personal exemption, standard deduction, and other exemption deductions in R.S. 47:294 shall be deducted from the lowest bracket. If the combined exemptions and deductions exceed the lowest bracket, the excess shall be deducted from the next lowest bracket. If the combined exemptions and deductions exceed the two lowest brackets, the excess shall be deducted from the next lowest bracket.  C. The secretary of the Department of Revenue shall administer and enforce this Part. He may adopt, prescribe, and from time to time alter and enforce reasonable rules, orders, and regulations for the purpose of implementing this Part. He may, upon making a record of his reasons therefor, waive, reduce, or compromise any of the taxes, penalties, or interest or other amounts provided by this Part. Until December 31, 2015, in any case when the penalty exceeds twenty-five thousand dollars, it can be waived by the secretary only after approval by the Board of Tax Appeals. Notwithstanding the provisions of R.S. 47:1508, beginning January 1, 2016, waivers of all penalties exceeding twenty-five thousand dollars shall be subject to oversight by the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs. This provision shall not apply to any penalty the secretary remits or waives in accordance with rules and regulations promulgated pursuant to the Administrative Procedure Act regarding the remittance or waiver of penalties under the department's voluntary disclosure program.  D. The secretary may require that a complete copy of the taxpayer's federal income tax return, or any part thereof, be filed. When so filed, the federal income tax return, or part thereof, shall constitute and become part of the return required to be filed under this Part.  Acts 1980, No. 316, §1; Acts 1997, No. 658, §2; Acts 2002, No. 51, §1, eff. Jan. 1, 2003; Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2015, No. 128, §1, eff. July 1, 2015; Acts 2021, No. 395, §1, eff. Jan. 1, 2022.
LA Rev Stat § 47:296 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§296. Repealed by Acts 2002, No. 51, §2, eff. Jan. 1, 2003.

RS 296 - Repealed by Acts 2002, No. 51, §2, eff. Jan. 1, 2003.
LA Rev Stat § 47:296.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§296.1. No-return option

RS 296.1 - No-return option  A. Notwithstanding any other provisions of the law to the contrary, the secretary of the Department of Revenue is authorized to simplify the income tax filing requirements for certain resident individual taxpayers by providing a no-return option. This option will allow qualified individuals to elect to pay their income tax liability by means of their employer's withholding the proper amount of tax from taxable wages. Taxpayers who are qualified and elect the no-return option will not be required to file an annual income tax return. Taxpayers electing a no-return option may, within the prescriptive period for the tax, later choose to file a return.  B. The secretary is authorized pursuant to the Administrative Procedure Act to promulgate rules and regulations that:  (1) Provide for definitions of terms.  (2) Provide for the qualifications and procedures to elect the no- return option.  (3) Establish special withholding tax tables that take into account:  (a) The combined personal exemption and standard deduction.  (b) The dependent deduction.  (c) Repealed by Acts 2021, No. 395, §2, eff. Jan. 1, 2022.  (d) Those tax credits that the secretary deems compatible with the efficient implementation and administration of the no-return option program.  (e) The tax rates set forth in R.S. 47:32.  (4) Provide for effective dates.  (5) Provide and require all things reasonable and necessary to simplify the taxpayer's payment of individual income tax, reduce the taxpayer's accounting burden, and facilitate the collection and administration of the income tax imposed on resident individuals.  Acts 1997, No. 34, §1, eff. May 29, 1997; Acts 2021, No. 395, §2, eff. Jan. 1, 2022.
LA Rev Stat § 47:296.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§296.2. Suspension and denial of renewal of drivers' licenses

RS 296.2 - Suspension and denial of renewal of drivers' licenses A. A suspension and renewal of a driver's license shall be denied if the Department of Revenue has an assessment or judgment against an individual that has become final and nonappealable if the amount of the final assessment or final judgment is in excess of one thousand dollars of individual income tax, exclusive of penalty, interest, costs, and other charges. B. The suspension and denial shall be effective until such time as the individual has paid or made arrangements to pay the delinquent tax, interest, penalty, and all costs and the Department of Revenue notifies the Department of Public Safety and Corrections, office of motor vehicles, of the payment or arrangement to pay. C. In the case of a spouse who qualifies for liability relief under the innocent spouse provisions in R.S. 47:101(B)(7) and 1584, the provisions of this Section shall not apply. D. The secretary of the Department of Revenue, in cooperation with the secretary of the Department of Public Safety and Corrections, shall adopt and promulgate rules and regulations in accordance with the provisions of the Administrative Procedure Act to effectuate the orderly and expeditious suspension and denial of renewal and reissuance of drivers' licenses in accordance with the provisions of this Section. Acts 2003, No. 453, §2, eff. Jan. 1, 2004; Acts 2005, No. 295, §1, eff. June 29, 2005.
LA Rev Stat § 47:296.3 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§296.3. Suspension, revocation, or denial of hunting and fishing licenses

RS 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, if the amount of the final assessment or final judgment is in excess of five hundred dollars of individual income tax, exclusive of penalty, interest, costs, and other charges. B. The suspension, revocation, or denial shall be effective until such time as the individual has paid or made arrangements to pay the delinquent tax, interest, penalty, and all costs and the Department of Revenue notifies the Department of Wildlife and Fisheries of the payment. C. In the case of a spouse who qualifies for liability relief under the innocent spouse provisions in R.S. 47:101(B)(7) and 1584, the provisions of this Section shall not apply. D. The secretary of the Department of Revenue, in cooperation with the secretary of the Department of Wildlife and Fisheries, shall adopt and promulgate rules and regulations in accordance with the provisions of the Administrative Procedure Act to effectuate the orderly and expeditious suspension, revocation, or denial, and reissuance of hunting and fishing licenses in accordance with the provisions of this Section. Acts 2003, No. 380, §1, eff. Jan. 1, 2004; Acts 2005, No. 295, §1, eff. June 29, 2005.
LA Rev Stat § 47:297.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§297.2. Reduction to tax due

RS 297.2 - Reduction to tax due  A. A person who maintains a household that includes one or more dependents who are physically or mentally incapable of caring for themselves may take as a credit against the state income tax imposed by this Part the full amount of a tax credit equal to the applicable percentage of employment-related expenses allowable pursuant to Section 21 of the Internal Revenue Code. Any tax credit otherwise allowed under this Section that is not used by the taxpayer in a particular year may be carried forward and offset against the taxpayer's tax liability for the next succeeding tax year.  B. The credit provided for pursuant to the provisions of this Section shall terminate and shall have no effect beginning January 1, 2020.  Acts 1996, 1st Ex. Sess., No. 27, §1, eff. for taxable years beginning after Dec. 31, 1996; Acts 2017, No. 403, §2, eff. June 26, 2017.
LA Rev Stat § 47:297.3 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§297.3. Exclusion from income; S Bank shareholder non-taxable income

RS 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 B of this Section. B. For purposes of this Section, the following terms shall have the meanings ascribed to them in this Subsection, unless the context clearly indicates a different meaning: (1) "Bank" means a financial institution identified in R.S. 47:287.501(B)(1) or an entity that owns one hundred percent of a financial institution identified in R.S. 47:287.501(B)(1). (2) "S Bank" means a bank, as defined in this Subsection, that is classified as an S corporation under Subchapter S of the Internal Revenue Code. (3) "S Bank shares tax" means the ad valorem tax imposed on shares of stock of S Banks in accordance with Part III of Chapter 3 of Subtitle III of this Title. (4) "S Bank shareholder" means a person who is an eligible shareholder of an S Bank under the provisions of §1361 of the Internal Revenue Code. (5) "S Bank non-taxable income" means the portion of the income reported by an S Bank on Form 1120S Schedule K-1, or equivalent document, and which is attributable to the net earnings used to compute the S Bank's shares tax as provided in R.S. 47:1967. C. Notwithstanding any law to the contrary, the amount of the exclusion shall be subject to adjustments to the Federal Form 1120S Schedule K-1, or equivalent document, as a result of amendments or federal audit. Acts 2002, No. 30, §1, eff. for taxable periods beginning on or after Jan. 1, 2002.
LA Rev Stat § 47:297.5 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§297.5. Exemption from income; payments received from the Louisiana Military Family Assistance Fund

RS 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 of 1950, the Louisiana Military Family Assistance Fund, are exempt from the tax imposed by this Part. Acts 2005, No. 151, §3, eff. June 28, 2005.
LA Rev Stat § 47:297.7 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§297.7. Property insurance tax credit

RS 297.7 - Property insurance tax credit  A. For tax years beginning during 2008 only, there shall be allowed as a credit against the individual income tax determined as provided in this Part each tax year seven percent of the premiums for a homeowner's insurance policy, condominium owners' insurance policy, or a tenant homeowners' insurance policy paid by the individual during the tax year for the primary residence of the individual, less the amount for which a credit is granted pursuant to R.S. 47:6025.  B. Notwithstanding any other provision of law to the contrary, any excess of allowable credit established by this Section over the tax liabilities against which such credit can be applied, as provided in this Section, shall constitute an overpayment, as defined in R.S. 47:1621(A), and the secretary shall make a refund of such overpayment from the current collections of the taxes imposed by Chapter 1 of Subtitle II of this Title, together with interest as provided in R.S. 47:1624. The right to a credit or refund of any such overpayment shall not be subject to the requirements of R.S. 47:1621(B). All credits and refunds, together with interest thereof, must be paid or disallowed within one year of receipt by the secretary of any such claim for refund or credit. Failure of the secretary to pay or disallow, in whole or in part, any claim for a credit or a refund shall entitle the aggrieved taxpayer to proceed with the remedies provided in R.S. 47:1625.  Acts 2007, No. 371, §4, eff. July 10, 2007; Acts 2007, No. 447, §2, eff. July 1, 2008.
LA Rev Stat § 47:297.8 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§297.8. Earned income tax credit

RS 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 individual is eligible for the taxable year pursuant to Section 32 of the Internal Revenue Code.  (2) For tax years beginning on or after January 1, 2019, through December 31, 2030, there shall be a credit against the tax imposed by this Chapter for individuals in an amount equal to five percent of the federal earned income tax credit for which the individual is eligible for the taxable year under Section 32 of the Internal Revenue Code.  B. If the credit against Louisiana income tax for resident individuals exceeds the amount of such individual's tax liability for the taxable year, then such excess tax credit shall constitute an overpayment from the current collections of the taxes imposed under this Part. The right to a refund of any such overpayment shall not be subject to the requirements of R.S. 47:1621(B).  Acts 2007, No. 278, §1, eff. Jan. 1, 2008; Acts 2018, 2nd Ex. Sess., No. 6, §1, eff. June 12, 2018; Acts 2021, No. 453, §1, eff. June 23, 2021.
LA Rev Stat § 47:297.9 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§297.9. Reduction to tax due; amounts paid by certain military servicemembers and dependents for certain hunting and fishing licenses

RS 297.9 - Reduction to tax due; amounts paid by certain military servicemembers and dependents for certain hunting and fishing licenses  A. There shall be a credit against individual income tax liability due under this Part for seventy-two percent of the amounts paid by an active or reserve military servicemember, or the spouse or dependent of such servicemember, for obtaining a Louisiana noncommercial hunting or fishing license for themselves or their spouses and dependents.  B.(1) In order to claim the credit, the servicemember shall submit to the Department of Revenue an original letter from their commanding officer which shall include the following information regarding the servicemember:  (a) Full name and address of the servicemember.  (b) Full name and address of spouse and dependents, if applicable.  (c) Social security number.  (d) Date of birth.  (e) Driver's license number and state of issue.  (f) Current telephone number.  (g) Beginning and ending date of active or reserve military status.  (h) Signature of commanding officer.  (i) Commanding officer's contact telephone number.  (2) The servicemember shall also submit a copy of the noncommercial hunting and fishing license to the department in order to claim the credit.  C. Notwithstanding any other provision of law to the contrary, any excess of allowable credit established by this Section over the tax liabilities against which such credit can be applied, as provided in this Section, shall constitute an overpayment, as defined in R.S. 47:1621(A), and the secretary shall make a refund of such overpayment from the current collections of the taxes imposed by Chapter 1 of Subtitle II of this Title, together with interest as provided in R.S. 47:1624. The right to a credit or refund of any such overpayment shall not be subject to the requirements of R.S. 47:1621(B). All credits and refunds, together with interest thereof, must be paid or disallowed within one year of receipt by the secretary of any such claim for refund or credit. Failure of the secretary to pay or disallow, in whole or in part, any claim for a credit or a refund shall entitle the aggrieved taxpayer to proceed with the remedies provided in R.S. 47:1625.  D. The credit provided for pursuant to the provisions of this Section shall terminate and shall have no effect beginning January 1, 2020.  Acts 2007, No. 306, §1, eff. July 1, 2007; Acts 2015, No. 125, §2, eff. July 1, 2015; §5, eff. July 1, 2018; Acts 2016, 1st Ex. Sess., No. 29, §2; Acts 2017, No. 400, §§1 and 4, eff. June 26, 2017; Acts 2017, No. 403, §2, eff. June 26, 2017.
LA Rev Stat § 47:297.10 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§297.10. Tax deduction; elementary and secondary school tuition

RS 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 secondary school which complies with the criteria set forth in Brumfield, et al. v. Dodd, et al. 425 F. Supp. 528 and Section 501(c)(3) of the Internal Revenue Code, or to any public elementary or secondary laboratory school which is operated by a public college or university, if the student qualifies as a dependency exemption on the taxpayer's Louisiana income tax return. The deduction authorized by this Section shall be equal to the actual amount of tuition and fees paid by the taxpayer per 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. 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, tuition shall include the following:  (1) The purchase of school uniforms required by schools for general day-to-day use.  (2) The purchase of textbooks, curricula, or other instructional materials required by schools.  (3) The purchase of school supplies required by schools.  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 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 2011, No. 121, §1, eff. June 24, 2011, applicable to tax years beginning on and after Jan. 1, 2011; Acts 2021, No. 52, §2, eff. Jan. 1, 2022.