Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:290
Purpose
# A.
This Part is intended to conform the Louisiana individual income tax law with the United States Internal Revenue Code, except as otherwise expressly provided, in order to simplify the taxpayer's filing of returns, reduce the taxpayer's accounting burden, and facilitate the collection and administration of these taxes.
# B.
It is intended that for any taxable year individuals domiciled, residing, or having a permanent place of abode in Louisiana shall be taxed upon income from whatever sources derived and that all other individuals having income earned within or derived from sources in this state shall be taxed upon their Louisiana income for that year.
Source: view the official text
In this chapter (40 sections)
- 47:290 · Purpose
- 47:291 · Application of Part
- 47:292 · Inconsistent provisions
- 47:292.1 · Special authority for the secretary with respect to military…
- 47:292.2 · Special grant of authority for the secretary with respect to…
- 47:292.3 · Special authority for the secretary with respect to certain…
- 47:293 · Definitions
- 47:293.1 · Deduction for federal income tax for Hurricane Ida
- 47:293.2 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec.…
- 47:294 · Standard deduction
- 47:295 · Tax imposed on individuals; administration
- 47:296 · Repealed by Acts 2002, No. 51, §2, eff. Jan. 1, 2003
- 47:296.1 · Repealed by Acts 2025, No. 498, §6, eff. July 4, 2025
- 47:296.2 · Suspension and denial of renewal of drivers' licenses
- 47:296.3 · Suspension, revocation, or denial of hunting and fishing…
- 47:297 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4,…
- 47:297.1 · Tax deduction; medical savings accounts
- 47:297.2 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec.…
- 47:297.3 · Exclusion from income; S Bank shareholder non-taxable income
- 47:297.4 · Reduction to tax due; certain child care expenses
- 47:297.5 · Exemption from income; payments received from the Louisiana…
- 47:297.6 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec.…
- 47:297.7 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec.…
- 47:297.8 · Earned income tax credit
- 47:297.9 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec.…
- 47:297.10 · Tax deduction; elementary and secondary school tuition
- 47:297.11 · Tax deduction; educational expenses for home-schooled…
- 47:297.12 · Tax deduction; fees and other educational expenses for a…
- 47:297.13 · Tax deduction; employment of certain qualified disabled…
- 47:297.14 · Pass-through entity exclusion
- 47:297.15 · Tax deduction; educational expenses; COVID-19 pandemic in…
- 47:297.16 · Tax exemption; COVID-19 relief benefit
- 47:297.17 · Exemption for military survivor benefit plan payments
- 47:297.18 · Tax exemption; digital nomads; requirements; limitations
- 47:297.19 · Tax credit; stillborn child
- 47:297.20 · Tax deduction; adoption from foster care
- 47:297.21 · Tax deduction; private adoption of certain infants
- 47:297.22 · Tax credit; pregnancy-related deaths
- 47:297.23 · Tax credit; adoption
- 47:297.24 · Tax credit; purchases of firearm safety devices