reglab/statecodes huggingface dataset:
2023 Louisiana Laws › Revised Statutes › Title 46 - Public Welfare and Assistance › §46:2771. Care for Evacuated Patients Program

RS 46:2771 - Care for Evacuated Patients Program
A. There is hereby established the Care for Evacuated Patients Program, to be administered by the secretary of the Louisiana Department of Health, hereinafter referred to as the "secretary". In the event that a state of emergency is declared by the governing authority of the political subdivision in which a public hospital is located, and such emergency necessitates the evacuation of patients from the state hospital, the provision of medical care by a nonstate hospital to patients of the state hospital who are admitted to the nonstate hospital as a direct result of the evacuation shall be eligible for reimbursement by the state as provided in this Section with the payment of such reimbursements being contingent upon the appropriation of funds therefor.
B.(1) Medically necessary services rendered to medically indigent patients, or those insured by Medicaid, from the date of the admission necessitated by evacuation of the patient from a state hospital through the sixtieth day of such admission shall be eligible for payment by the state. For patients who are medically indigent, the state shall pay on a per service basis an amount not to exceed the Medicare DRG rate for each such service. For patients who are insured by Medicaid, the state shall pay on a per service basis the difference between the Medicaid rate and the Medicare DRG rate for each such service.
(2) Within one hundred twenty days of the declaration of the emergency, each hospital seeking reimbursement for services to be paid pursuant to this Section shall submit to the secretary a detailed statement of the costs of services rendered for which they seek reimbursement. The secretary shall, within one hundred eighty days of the declaration of the emergency, submit to the Interim Emergency Board a request for funding the payment of the total amounts owed to hospitals which have submitted statements for reimbursement. Monies appropriated through the Interim Emergency Board shall be distributed to the recipient hospitals within fifteen days after promulgation of the ballot authorizing the payments to the hospitals. In the event that monies appropriated are not sufficient to fully fund the total amounts owed, the secretary of the Louisiana Department of Health is authorized to apply a pro rata reduction to the amount paid to each hospital.
(3) The secretary is authorized to provide through rulemaking any additional requirements he deems appropriate and necessary to carry out the provisions of this Section.
Acts 2006, No. 410, §2, eff. June 15, 2006.
2023 Louisiana Laws › Revised Statutes › Title 46 - Public Welfare and Assistance › §46:2882. Umbilical Cord Blood Banking Program; establishment; duties of the Louisiana Department of Health; funding

RS 46:2882 - Umbilical Cord Blood Banking Program; establishment; duties of the Louisiana Department of Health; funding
A. The Umbilical Cord Blood Banking Program is hereby established within the Louisiana Department of Health to promote public awareness of the potential benefits of cord blood banking, to promote research into the uses of cord blood, and to facilitate predelivery arrangements for banking of cord blood donations.
B. The department shall:
(1) Develop a public education and outreach campaign via written materials, brochures, the Internet, and public service announcements to promote cord blood banking awareness and the benefits of cord blood banking.
(2) Develop educational materials and brochures which shall be made available to the general public and potential cord blood donors through parish health units, health care practitioners, including obstetricians, gynecologists, and pediatricians, health maintenance organizations, hospitals, walk-in medical centers, mobile care units, surgical centers, urgent care centers, and clinics and organizations serving pregnant women.
(3) Coordinate and promote professional education programs for health care providers on the benefits of cord blood banking.
(4) Establish a statewide toll-free telephone number to receive requests for information and to direct potential cord blood donors to available cord blood banks serving the area in which a potential donor resides.
(5) Promulgate rules and regulations necessary to implement the provisions of this Chapter in accordance with the Administrative Procedure Act.
C. The department shall accept and expend any grants, awards, or other funds as may be made available for the purposes of this Section. Subject to an appropriation from the legislature, the department shall implement the provisions of this Section.
Acts 2008, No. 163, §1.
2023 Louisiana Laws › Revised Statutes › Title 46 - Public Welfare and Assistance › §46:2891. Redesignated as R.S. 40:1244.1 by Acts 2022, No. 271, §9C.

RS 46:2891 - Redesignated as R.S. 40:1244.1 by Acts 2022, No. 271, §9C.
2023 Louisiana Laws › Revised Statutes › Title 46 - Public Welfare and Assistance › §46:2921. Requirement for access to coverage for individuals diagnosed with a terminal condition

RS 46:2921 - Requirement for access to coverage for individuals diagnosed with a terminal condition
A. Notwithstanding any other provision of the law to the contrary, no health benefit paid directly or indirectly with state funds including but not limited to Medicaid shall deny coverage for medically necessary treatment prescribed by a physician and agreed to by a fully informed individual or, if the individual lacks legal capacity to consent, by a person who has legal authority to consent on the individual's behalf, based solely on an individual's life expectancy or the fact that the individual has been diagnosed with a terminal condition.
B. Refusing coverage for medically necessary treatment to be rendered to an individual based solely on the individual's life expectancy or the fact that the individual has been diagnosed with a terminal condition shall be a violation of this Section.
C. As used in this Section, "terminal condition" means any malignancy or chronic end-stage cardiovascular or cerebral vascular disease that is likely to result in the individual's death.
Acts 2014, No. 541, §2, eff. June 5, 2014.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1. Delegation of power and duties to deputies

RS 47:1 - Delegation of power and duties to deputies
Whenever a power is granted to, or a duty imposed on, any person, board, or commission by any provision of this Title, such power may be exercised or such duty may be performed by any deputy or person authorized by the person, board, or commission to whom the power is granted or on whom the duty is imposed, unless it is expressly provided that the power or duty shall be exercised or performed only by the person, board, or commission to whom the power is granted or on whom the duty is imposed.
Acts 1997, No. 660, §1; Acts 2019, No. 404, §1, eff. July 1, 2020.
NOTE: See Acts 2018, No. 612 and Acts 2019, No. 404 providing for the effects of the conversion of certain dedicated funds to special statutorily dedicated fund accounts.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2. General definitions

RS 47:2 - General definitions
For the purposes of this Title, unless the context clearly otherwise requires or unless otherwise defined in specific portions of this Title, the following words and phrases shall have the respective meanings ascribed to them in this Section:
(1) "Oath" includes affirmation.
(2) "Person" includes any natural person, firm, partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind.
(3) "Signature" or "subscription" includes a mark in the case of a person who cannot sign his name, provided the mark is made in the presence of two subscribing witnesses.
(4) "Taxpayer" means any person liable to pay a tax or file a return under any provision in which the word "taxpayer" appears, regardless of whether such person has paid any tax or filed the required return.
(5) "Finally resolved and settled in accordance with law" as this phrase was used in Article XIX, Section 19, of the Louisiana Constitution of 1921 and as this phrase is used in Article XIV, Section 11 of the Louisiana Constitution of 1974, entitled "Prescription; Tidelands Taxes", means the day on which all litigation between the United States and the state of Louisiana described by the United States Supreme Court as, "United States versus Louisiana, Number 9 Original," concerning all areas in dispute has been finally resolved and settled in accordance with law, and does not refer to any partial or piecemeal resolution or settlement between the United States and the state of Louisiana.
When used in Chapter 17 or 18 of Subtitle II of this Title, "taxpayer" means any person liable to pay a tax or file a return under any provisions of Subtitle II of this Title, regardless of whether such person has paid any tax or filed the required return.
Amended by Acts 1975, No. 383, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:3. Suits for taxes by other states; jurisdiction of courts

RS 47:3 - Suits for taxes by other states; jurisdiction of courts
The district courts of the State of Louisiana, including the civil district court for the parish of Orleans, and the appellate courts of this state are hereby authorized and empowered to entertain suits brought by any state of the United States or the political subdivisions thereof, and in such suits to recognize, apply and enforce the tax laws of such states and subdivisions, provided the courts of such other state are empowered to entertain and adjudicate in like manner any suits brought by the State of Louisiana or its political subdivisions for taxes.
Acts 1950, No. 19, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:4. Same; authority of foreign officials to sue

RS 47:4 - Same; authority of foreign officials to sue
A certificate of the Secretary of State of the other state that a certain official has the authority to collect the taxes in issue shall be conclusive proof of that authority and of his authority to bring a suit for such taxes in his official capacity.
Acts 1950, No. 19, §2.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:5. Authority of domestic officials to sue

RS 47:5 - Authority of domestic officials to sue
Each official of the State of Louisiana and of each political subdivision of this state, who is charged by law with the duty of collecting a tax, shall be the proper party to bring suits in his official capacity for the collection of such taxes.
Acts 1950, No. 19, §3.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:6. Definitions

RS 47:6 - Definitions
The term "tax" or "taxes" as used in R.S. 47:3 through 47:5 shall include (1) any and all penalties lawfully imposed pursuant to a taxing statute, and (2) interest charges lawfully added to the tax liability.
Acts 1950, No. 19, §4.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:8. Taxation of state banking corporations and shareholders

RS 47:8 - Taxation of state banking corporations and shareholders
Banking corporations organized under the laws of Louisiana and other corporations whose income is derived solely from banking corporations and from securities exempt from taxation by the State of Louisiana and shareholders of such banking corporations shall be subject to the payment of all taxes of the State of Louisiana and any subdivision thereof in the same manner as national banking corporations doing business in Louisiana and their shareholders are taxed by the State of Louisiana and any subdivision thereof under the laws and regulations of the United States of America and the State of Louisiana, and in no other manner.
Acts 1966, No. 445, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:21. Application of Chapter

RS 47:21 - Application of Chapter
The provisions of this Chapter shall apply only to taxable years beginning after December 31, 1949. Income taxes for taxable years beginning prior to January 1, 1950, shall not be affected by the provisions of this Chapter, but shall remain subject to the applicable provisions of Act 21 of 1934, as amended.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:22. Special classes of taxpayers

RS 47:22 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:31. Individuals, corporations and trusts subject to tax

RS 47:31 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:32. Rates of tax

RS 47:32 - 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.
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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:32.1. Individual income tax rate reduction; trigger

RS 47:32.1 - Individual income tax rate reduction; trigger
A.(1) Beginning January 1, 2024, and each January 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; Acts 2023, No. 435, §1, eff. June 28, 2023.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:42. Gross income defined

RS 47:42 - 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."}}
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:44.1. Annual retirement or disability income; exemption from taxation

RS 47:44.1 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:44.2. Federal social security benefits; federal and railroad retirement income exempt from taxation

RS 47:44.2 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:45. Exclusion from gross income; gifts and inheritances

RS 47:45 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:46. Exclusion from gross income; compensation for injuries or sickness

RS 47:46 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:46.1. Amounts received under accident and health plans

RS 47:46.1 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:46.2. Contributions by employer to accident and health plans

RS 47:46.2 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:47. Exclusion from gross income; rental value of minister's dwelling

RS 47:47 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:48. Exclusion from gross income; interest on Louisiana state or local government obligations

RS 47:48 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:49. Exclusion from gross income; scholarships and fellowship grants

RS 47:49 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:50. Exclusion from gross income; war contract renegotiation payments

RS 47:50 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:51. Exclusions from gross income; governmental subsidies

RS 47:51 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:52. Exclusion from gross income; compensation or retired pay received by war veterans from United States

RS 47:52 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:53. Exclusion from gross income; income from carriage on high seas

RS 47:53 - Exclusion from gross income; income from carriage on high seas
Income received by a corporation, company, firm, domestic or foreign, or by an individual, resident or non-resident, actively and primarily engaged in the business of operating steamships, from the carrying of goods or passengers, or both, in interstate or foreign commerce on the high seas, or from the rental of boats and ships used in the carrying of goods or passengers, or both, in interstate or foreign commerce on the high seas, shall not be included in gross income and shall be exempt from taxation under this Chapter.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:53.1. Recovery of bad debts, prior taxes, and delinquency amounts

RS 47:53.1 - Recovery of bad debts, prior taxes, and delinquency amounts
Income attributable to the recovery during the taxable year of a bad debt, prior tax, or delinquency amount, to the extent of the amount of the recovery exclusion with respect to such debt, tax, or amount, shall not be included in gross income and shall be exempt from taxation under this Chapter. For the purposes of this Section:
(1) The term "Bad debt" means a debt on account of worthlessness or partial worthlessness of which a deduction was allowed for a prior taxable year.
(2) "Prior tax" means a tax on account of which a deduction or credit was allowed for a prior taxable year.
(3) "Delinquency amount" means an amount paid or accrued on account of which a deduction or credit was allowed for a prior taxable year and which is attributable to failure to file return with respect to a tax, or pay a tax, within the time required by the law under which the tax is imposed, or to failure to file return with respect to a tax or pay a tax.
(4) "Recovery exclusion", with respect to a bad debt, prior tax, or delinquency amount, means the amount, determined in accordance with regulations prescribed by the collector, of the deductions or credits allowed, on account of such bad debt, prior tax, or delinquency amount, which did not result in a reduction of the taxpayer's tax under this Chapter or corresponding provisions of prior statutes reduced by the amount excludible in previous taxable years with respect to such debt, tax, or amount under this paragraph.
Added by Acts 1950, No. 445, §2.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:53.2. Exclusion from gross income; income from discharge of indebtedness

RS 47:53.2 - Exclusion from gross income; income from discharge of indebtedness
Special Rule of Exclusion.--No amount shall be included in gross income by reason of the discharge, in whole or in part, within the taxable year, of any indebtedness for which the taxpayer is liable, or subject to which the taxpayer holds property, if--
(1) the indebtedness was incurred or assumed--
(a) by a corporation, or
(b) by an individual in connection with property used in his trade or business, and
(2) such taxpayer makes and files a consent to the regulations prescribed under R.S. 47:156C (relating to adjustment of basis) then in effect at such time and in such manner as the collector of revenue by regulations prescribes.
In such case, the amount of any income of such taxpayer attributable to any unamortized premium (computed as of the first day of the taxable year in which such discharge occurred) with respect to such indebtedness shall not be included in gross income, and the amount of the deduction attributable to any unamortized discount (computed as of the first day of the taxable year in which such discharge occurred) with respect to such indebtedness shall not be allowed as a deduction.
Added by Acts 1956, No. 433, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:53.4. Exclusions from gross income; amounts of purchase of annuities for certain employees

RS 47:53.4 - Exclusions from gross income; amounts of purchase of annuities for certain employees
A. There shall be excluded from the gross income of an employee of an employer which is exempt from tax under R.S. 47:121(5) and from the gross income of an employee of an educational institution, as that term is hereafter defined, amounts which by agreement with the employee are set aside from the employee's compensation and used by the employer for the purchase of annuities for the employee.
As used herein, "educational institution" means only an educational institution which normally maintains a regular faculty and curriculum and normally has a regular organized body of students in attendance at the place where its educational activities are carried on.
B. There shall be excluded from the gross income of teachers and other employees of parish and city school boards amounts set aside under R.S. 17:1315 from the teachers' and other employees' salaries and used by the school boards for the purchase of annuities for the teachers and other employees.
Added by Acts 1970, No. 197, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:54. Deductions from gross income; interest

RS 47:54 - Deductions from gross income; interest
A. In computing net income, there shall be allowed as deductions all interest paid or accrued within the taxable year on indebtedness except:
(1) On indebtedness incurred or continued to purchase or carry obligations or securities the income from which is wholly exempt by law from the taxes imposed by this Chapter, or
(2) On indebtedness incurred or continued, or the proceeds of which were used, in connection with the purchasing or carrying of an annuity.
B. As used in this section the word "interest" shall mean and include any deferred payment costs or charges, whether designated as interest, service or carrying charges or other charges by whatsoever term designated paid on credit, installment or other types of delayed or deferred payment purchases and other indebtedness.
Amended by Acts 1967, No. 3, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:55. Deductions from gross income; taxes generally

RS 47:55 - Deductions from gross income; taxes generally
In computing net income, there shall be allowed as deductions all taxes paid or accrued within the taxable year except:
(1) Taxes imposed by this chapter;
(2) Estate and gift taxes;
(3) Taxes assessed against local benefits of a kind tending to increase the value of the property assessed; but this paragraph shall not exclude the allowance as a deduction of so much of such taxes as is properly allocable to maintenance or interest charges;
(4) Any income taxes paid on net income on which no Louisiana income tax has been paid, and, on which, for any reason whatsoever, no Louisiana income tax will be paid, except income taxes attributable to a difference between credits against net income allowed by R.S. 47:79 and like credits against net income allowed in the law under which such income taxes are paid; and
(5) Repealed by Acts 2021, No. 396, §2, eff. Jan. 1, 2022.
Amended by Acts 1970, No. 258, §1; Acts 1974 No. 188, §1; Acts 2010, No. 175, §5; Acts 2016, 1st Ex. Sess., No. 30, §1; Acts 2021, No. 396, §2, eff. Jan. 1, 2022.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:56. Deductions from gross income; taxes on shareholders paid by corporation

RS 47:56 - Deductions from gross income; taxes on shareholders paid by corporation
A deduction for taxes allowed by R.S. 47:55 shall be allowed to a corporation in the case of taxes imposed upon a shareholder of the corporation upon his interest as shareholder which are paid by the corporation without reimbursement from the shareholder, but in such cases no deduction shall be allowed the shareholder for the amount of such taxes.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:57. Deductions from gross income; charitable and other contributions

RS 47:57 - Deductions from gross income; charitable and other contributions
In computing the net income of an individual, or a corporation, deductions shall be allowed for contributions or gifts made within the taxable year to or for the use of:
(1) The State of Louisiana, or any political subdivision thereof, for exclusively public purposes;
(2) A corporation, or trust, or community chest fund or foundation, organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual;
(3) The special funds for vocational rehabilitation authorized by Section 11 of the World War Veterans' Act, 1924;
(4) Posts or organizations of war veterans, or auxiliary units or societies of any such posts or organizations, if such posts, organizations, units, or societies are organized in the United States or any of its possessions, and if no part of their net earnings inures to the benefit of any private shareholder or individual; or
(5) A fraternal society, order, or association, operating under the lodge system, but only if such contributions or gifts are to be used exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals.
Such contributions or gifts shall be allowable as deductions only if verified under rules and regulations prescribed by the collector, and shall be allowed to an amount which in all of the above cases combined does not exceed fifteen per cent of an individual's adjusted gross income as defined in R.S. 47:68, and shall be allowed in the case of a corporation to an amount which in all of the above cases combined does not exceed five per centum of the corporation's net income as computed without the benefit of this Section, except that in the case of an individual if in the taxable year and in each of the eight preceding taxable years the amount of the contributions or gifts described in paragraphs (1) through (5) of this Section, plus the amount of income taxes paid under this Chapter, exceed ninety per centum of the taxpayer's net income for each taxable year, as computed without the benefit of this Section as applicable to each year, then the fifteen per centum limit imposed herein shall not be applicable.
Amended by Acts 1950, No. 445, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:58. Deductions from gross income; bad debts

RS 47:58 - Deductions from gross income; bad debts
In computing net income, deductions shall be allowed for debts which become worthless within the taxable year, or, in the discretion of the collector, for a reasonable addition to a reserve for bad debts; and when satisfied that a debt is recoverable only in part, the collector may allow such debt as a deduction in an amount not in excess of the amount charged off within the taxable year.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:59. Deductions from gross income; alimony payments

RS 47:59 - Deductions from gross income; alimony payments
In computing net income, deductions shall be allowed for amounts paid as alimony, including alimony pendente lite, by husband or wife under order of court of competent jurisdiction. This Section shall not apply to that part of any payments which the terms of the judgment 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:59.1. Deduction from gross income; adaptive home improvements

RS 47:59.1 - Deduction from gross income; adaptive home improvements
A. Any person with a disability, as described by R.S. 51:2232, which is permanent in nature, whose gross family income is fifty thousand dollars or less, may deduct from the individual's gross income any expense incurred for adaptations made necessary by the disability to the individual's primary residence. The deduction shall be limited to five thousand dollars.
B. Any person claiming an exemption under Subsection A of this Section shall provide to the Department of Revenue:
(1) A certificate of a qualified physician verifying the existence of a disability as described by R.S. 51:2232, which is permanent in nature.
(2) A notarized statement by the individual claimant demonstrating that each adaptation for which the individual claims a deduction is necessary due to the presence of the disability in order for the individual to engage in normal household activity.
Acts 1994, No. 11, §1, eff. June 7, 1994; Acts 1997, No. 658, §2; Acts 2001, No. 1032, §15.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:60. Deductions from gross income; losses by individuals

RS 47:60 - Deductions from gross income; losses by individuals
In computing the net income of an individual, deductions shall be allowed for losses sustained during the taxable year and not compensated for by insurance or otherwise:
(1) If incurred in trade or business; or
(2) If incurred in any transaction entered into for profit, though not connected with the trade or business; or
(3) Of property not connected with the trade or business, if the loss arises from fires, storms, shipwrecks, or other casualty or from theft. No loss shall be allowed as a deduction under this subsection if at the time of filing of the return such loss had been claimed as a deduction for estate tax purposes in the estate tax return.
The basis for determining the amount of deduction for such losses shall be the adjusted basis provided in R.S. 47:139 for determining the loss from the sale or other disposition of property.