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2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:295. Tax imposed on individuals; administration

RS 47:295 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:296.1. No-return option

RS 47:296.1 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:296.3. Suspension, revocation, or denial of hunting and fishing licenses

RS 47:296.3 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:297.2. Reduction to tax due

RS 47:297.2 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:297.3. Exclusion from income; S Bank shareholder non-taxable income

RS 47:297.3 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:297.5. Exemption from income; payments received from the Louisiana Military Family Assistance Fund

RS 47:297.5 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:297.7. Property insurance tax credit

RS 47:297.7 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:297.8. Earned income tax credit

RS 47:297.8 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:297.9. Reduction to tax due; amounts paid by certain military servicemembers and dependents for certain hunting and fishing licenses

RS 47:297.9 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:297.10. Tax deduction; elementary and secondary school tuition

RS 47:297.10 - 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 six 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; Acts 2023, No. 423, §1, eff. June 27, 2023.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:297.11. Tax deduction; educational expenses for home-schooled children

RS 47:297.11 - 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 six 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; Acts 2023, No. 423, §1, eff. June 27, 2023.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:297.12. Tax deduction; fees and other educational expenses for a quality public education

RS 47:297.12 - 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 six 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; Acts 2023, No. 423, §1, eff. June 27, 2023.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:297.14. Flow-through entity exclusion

RS 47:297.14 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:297.15. Tax deduction; educational expenses; COVID-19 pandemic in 2020

RS 47:297.15 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:297.16. Tax exemption; COVID-19 relief benefit

RS 47:297.16 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:297.17. Exemption for military survivor benefit plan payments

RS 47:297.17 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:297.19. Tax credit; stillborn child

RS 47:297.19 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:297.20. Tax deduction; adoption from foster care

RS 47:297.20 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:297.21. Tax deduction; private adoption of certain infants

RS 47:297.21 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:297.22. Tax credit; pregnancy-related deaths

RS 47:297.22 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:297.23. Tax credit; adoption

RS 47:297.23 - 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 thousand dollars and shall be claimed in the year in which adoption of the child becomes final. For purposes of this Section, the age of the child shall be determined at the time of the adoption placement.
(2) The tax credit authorized pursuant to the provisions of this Section shall not apply to the adoption of a child from foster care as defined in Children's Code Article 603.
(3) A taxpayer who claims the credit authorized pursuant to the provisions of this Section shall be prohibited from also claiming the deduction authorized pursuant to the provisions of R.S. 47:297.21 for the adoption of the same child.
B.(1) 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).
(2) 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 credit.
D. No credits authorized by this Section may be claimed for any taxable year beginning after December 31, 2028.
Acts 2023, No. 452, §1, eff. June 29, 2023.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:297.24. Tax credit; purchases of firearm safety devices

RS 47:297.24 - 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 transaction in which a taxpayer purchases one or more firearm safety devices from a dealer that is federally licensed pursuant to 18 U.S.C. 923. An eligible transaction shall not include the purchase of a firearm.
(2) "Firearm" shall have the meaning ascribed in R.S. 14:95.1.
(3) "Firearm safety device" means a safe, gun safe, gun case, lock box, or other device that is designed to be or can be used to store a firearm and that is designed to be unlocked only by means of a key, a combination, or other similar means.
B.(1) There shall be allowed a nonrefundable credit against the tax imposed by this Chapter for the purchase of one or more firearm safety devices. The amount of the credit shall be equal to the cost that a taxpayer incurs in the purchase of one or more firearm safety devices in an eligible transaction or five hundred dollars, whichever is less. A taxpayer shall be allowed only one such credit per taxable year.
(2) The total amount of credits granted pursuant to the provisions of this Section shall not exceed five hundred thousand dollars per calendar year.
(3) The granting of tax credits authorized by this Section shall be on a first-come, first-served basis. If the total amount of credits claimed in a particular calendar year exceeds the amount of tax credits authorized for that year, the Department of Revenue shall treat the excess as having been applied for on the first day of the subsequent year. The department shall treat all requests received on the same business day as received at the same time. If the aggregate amount of the requests received on a single business day exceeds the total amount of available tax credits, the department shall approve tax credits on a pro rata basis.
C. Each taxpayer who claims the credit authorized by this Section shall submit purchase receipts with his income tax return to verify the amount of the purchase price of all firearm safety devices purchased in an eligible transaction.
D. If the tax credit amount earned in accordance with this Section in a taxable year exceeds the total tax liability of a taxpayer in that year, the amount of the credit not used as an offset against the taxpayer's tax liability in the taxable year may be carried forward as a credit against subsequent income tax liabilities for a period not to exceed five taxable years.
E. No credits authorized by this Section may be claimed for any taxable year beginning after December 31, 2027.
Acts 2023, No. 403, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:299. Nonseparability

RS 47:299 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:299.1. Purpose

RS 47:299.1 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:299.3. Offset request

RS 47:299.3 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:299.4. Authority of the secretary; provision for rules and regulations

RS 47:299.4 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:299.5. Procedure for making offset claims

RS 47:299.5 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:299.6. Disallowance of claims by secretary

RS 47:299.6 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:299.7. Offset and remittance to the claimant; escrow account; removal from escrow account

RS 47:299.7 - Offset and remittance to the claimant; escrow account; removal from escrow account
A. Upon acceptance of an offset claim or claims that have not been disallowed the secretary shall remit to the claiming agencies the amount of claim or claims that can be paid out of the amount of the individual's refund; provided that any liability owed to the secretary under individual income tax law has been satisfied.
B. Any amount offset by the secretary and remitted to the claiming agency shall be placed in an escrow account and held by the agency for a period of forty-five days from the date of mailing of the notice of offset to the individual.
C. If a written contest to the offset is made within the forty-five day period, the amount of offset in the escrow account shall be further held pending the final disposition of the matter by the agency or by a court.
D. If no written contest to the offset is made within the forty-five day period, such failure by the individual shall be deemed a waiver of the individual's right to contest the offset and the amount of offset shall be removed from the escrow account and credited against the individual's debt to the claiming agency or against the individual's debt to the person on whose behalf the agency is claiming.
Acts 1983, No. 288, §1, eff. Jan. 1, 1985.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:299.8. Notice of offset

RS 47:299.8 - Notice of offset
Upon remittance of any refund or part thereof to any agency, the secretary shall cause a written notice to be sent to the individual whose refund was offset. Such written notice shall contain but not necessarily be limited to the following information:
(1) The name of the individual.
(2) The amount of offset claimed.
(3) The amount of the individual's refund which has been offset.
(4) A statement that the offset of the individual's refund has been made pursuant to this Part.
(5) A statement that a specific amount of the individual's refund has been delivered to the agency making the claim.
(6) The manner in which the offset claim arose.
(7) The name and address of the claiming agency.
(8) A statement of the individual's right to contest the offset and remittance of his refund or any part thereof to the claiming agency.
(9) A statement that any contest of the offset must be made in writing to the claiming agency within forty-five days of the date of mailing of the notice of offset by the secretary.
(10) A statement that a failure to contest the offset within the forty-five day period will constitute a waiver of the right to contest the offset.
Acts 1983, No. 288, §1, eff. Jan. 1, 1985.