La. R.S. 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.