§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 two percent bracket. If such combined exemptions and deductions exceed
the two percent bracket, the excess shall be deducted from the four percent bracket. If such
combined exemptions and deductions exceed the two and four percent brackets, the excess
shall be deducted from the six percent 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.