La. R.S. 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.