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Rs 47:297 Reduction To Tax Due

§297. Reduction to tax due

A. The tax determined as provided in this Part shall be reduced by seventy-two

dollars for any taxpayer, taxpayer's spouse, or dependent who is deaf, blind, mentally

incapacitated, or has lost the use of one or more limbs. Only one credit is allowed for any

one person.

B. The tax determined as provided in this Part shall be reduced by the following: a

credit for the elderly, a credit for contributions to candidates for public office, an investment

credit, a credit for foreign tax, a work incentive credit, jobs credit, and residential energy

credits. The amount of these credits shall be the lesser of eighteen dollars or seven percent

of the same credits allowed on the federal income tax return for the same taxable period.

C.(1) There shall be allowed to an individual, as a credit against the tax imposed by

this Chapter for the taxable year, an amount equal to seventy-two percent of the state

gasoline and motor fuels taxes and special fuels taxes paid to operate or propel a commercial

fishing boat. The credit shall not be allowed for any such taxes for which a refund has been

claimed pursuant to the provisions of Part VIII of Chapter 18 of this Subtitle.

(2) For purposes of this credit, "commercial fishing boat" shall mean any watercraft

used in the occupation of fishing for profit.

(3) The secretary of the Department of Revenue shall promulgate such rules and

regulations as may be deemed necessary to carry out the purposes of this Subsection.

D. In addition to any other credits against the tax payable on net income which the

law allows to an individual taxpayer, until January 1, 2017, the taxpayer shall be entitled to

the tax credit against the tax payable on net income provided for as follows:

(1) A taxpayer required to file a resident Louisiana tax return may claim a tax credit

for educational expenses incurred before January 1, 2017, for each child attending

kindergarten, elementary, or secondary school kindergarten through twelfth grade located in

Louisiana, if the child qualifies as a dependency exemption on the taxpayer's Louisiana

income tax return unless the deduction for the payment of tuition and fees for nonpublic

elementary and secondary school tuition is taken for the child as provided for in R.S.

47:297.10.

(2) Any taxpayer who so qualifies shall be entitled to a maximum tax credit of

eighteen dollars per child for educational expenses.

(3) Notwithstanding any other provision of law to the contrary, including but not

limited to any contrary provisions of this Section, for the tax years beginning on or after

January 1, 2000 and prior to January 1, 2006, the tax credit provided pursuant to the

provisions of this Subsection shall be inapplicable, inoperable, and of no effect.

E. The amount of the credit allowed in this Section shall not exceed the total income

tax liability of the taxpayer.

F. There shall be allowed to an individual, as a credit against the tax imposed by this

Chapter for the taxable year, an amount equal to twenty-four percent of the amount

contributed in a family responsibility program under the provisions of R.S. 46:449. The

amount of this credit shall not exceed one hundred forty-four dollars per year.

G. There shall be an environmental equipment purchase tax credit to be determined

as follows:

(1) Any individual taxpayer required to file a Louisiana tax return, acting as a

business entity authorized to do business in the state, operating as either a sole

proprietorship, a partner in a partnership, or as a Subchapter S Corporation, and subject to

the personal income tax imposed by this Part, shall be allowed a tax credit for the purchase

of environmental equipment designed to recover or recycle chlorofluorocarbons used as

refrigerants in commercial, home, and automobile air-conditioning systems, refrigeration

units, and industrial cooling applications.

(2) The tax credit shall be fourteen percent of the purchase price of the equipment

if paid for in a single taxable year. If the equipment purchase is financed over two or more

taxable years, the tax credit in a taxable year shall be fourteen percent of that portion of the

original purchase price paid in that taxable year. For partnerships and Subchapter S

Corporations, the tax credit shall proportionately pass through to each partner or shareholder

in the same percentage in which other shares of income, gain, loss, deduction or credit are

distributed in accordance with the partnership or shareholder agreement.

(3) All environmental equipment for which a tax credit is sought shall conform with

technical standards set by the secretary of the Department of Environmental Quality. The

secretary of the Department of Revenue shall utilize those standards in the promulgation of

such rules and regulations as may be deemed necessary to carry out the purposes of this

Subsection.

(4) The tax credit allowed by this Subsection shall apply only to equipment

purchased between July 1, 1989 and December 31, 1991. The credit for equipment

purchased prior to January 1, 1991 shall be claimed on either an amended return for the

applicable tax year or in the first taxable year filing following January 1, 1991.

H.(1) The tax determined as provided in this Part shall be reduced by the lesser of

the tax due or three thousand six hundred dollars per taxable year up to a maximum of five

years for each taxpayer meeting all of the following criteria.

(2) The taxpayer shall:

NOTE: Subparagraph (H)(2)(a)-(c) eff. until Jan. 1, 2018. See Acts 2017,

No. 342, §1.

(a) Be a certified medical doctor (M.D.) possessing an unrestricted license from this

state to practice medicine, or be a dentist licensed by this state to practice dentistry.

(b) If a certified medical doctor, establish and maintain, after July 1, 1991, the

primary office of his practice within twenty miles of a community hospital not owned

predominantly by other physicians, and both the office and the hospital shall be located more

than twenty miles from the nearest incorporated city with a population in excess of thirty

thousand persons, provided that the medical doctor shall have relocated from outside of the

service area of the community hospital.

(c) If a dentist, establish and maintain, after July 1, 2002, the primary office of his

practice within a parish or other geographic area in the state designated as a Dental Health

Professional Shortage Area (HPSA) by the U.S. Department of Health and Human Services'

Bureau of Primary Health Care, Division of Shortage Designation (DSD) as per Section 332

of the Public Health Service Act. Subject to the limits of Paragraph (3) of this Subsection,

the provisions of this Subsection will continue to be available to the dentist if the Dental

HPSA designation is withdrawn after the practice is established at that location.

NOTE: Subparagraph (H)(2)(a)-(c) as amended by Acts 2017, No. 342, §1,

eff. Jan. 1, 2018.

(a) Be a certified medical primary care health professional who is a physician

possessing an unrestricted license from this state to practice medicine, a dentist licensed by

this state to practice dentistry, or a primary care nurse practitioner who is licensed by this

state.

(b) If a medical physician or nurse practitioner, establish and maintain, after July

1, 1991, the primary office of his practice within an area which is both:

(i) A primary care high needs geographic health professional shortage area (HPSA)

as designated by the U.S. Department of Health and Human Services' Health Resources and

Services Administration's Bureau of Health Workforce, Division of Policy and Shortage

Designation (DPSD) as per Section 332 of the Public Health Service Act.

(ii) A rural area as defined in rules promulgated by the Louisiana Department of

Health.

(c) If a dentist, establish and maintain, after July 1, 2002, the primary office of his

practice within an area which is designated as a Dental Health Professional Shortage Area

(HPSA) by the U.S. Department of Health and Human Services' Health Resources and

Services Administration's Bureau of Health Workforce, Division of Policy and Shortage

Designation (DPSD) as per Section 332 of the Public Health Service Act and a rural area

as defined in rules promulgated by the Louisiana Department of Health. Subject to the limits

of Paragraph (3) of this Subsection, the provisions of this Subsection will continue to be

available to the dentist if the Dental HPSA designation is withdrawn after the practice is

established at that location.

(d) Agree to practice under the conditions set forth herein for a period of not less

than three years. The tax reduction provided herein shall continue to be available for two

additional years if the remaining conditions of this Subsection continue to be met.

(e) Accept Medicaid and Medicare payments for services rendered.

NOTE: Paragraph (H)(3) eff. until Jan. 1, 2018. See Acts 2017, No. 342, §1.

(3) The provisions of this Subsection shall be available to a physician or dentist for

only one relocation and only for a maximum of five years. In the event that the physician or

dentist ceases to comply with these provisions within the three-year period, all taxes reduced

hereunder shall be subject to recapture pursuant to rules promulgated by the department.

NOTE: Paragraph (H)(3) as amended by Acts 2017, No. 342, §1, eff. Jan. 1,

2018.

(3) The provisions of this Subsection shall be available to a physician, primary care

nurse practitioner, or dentist for only one relocation and only for a maximum of five years.

In the event that the physician, primary care nurse practitioner, or dentist ceases to comply

with these provisions within the three-year period, all taxes reduced hereunder shall be

subject to recapture pursuant to rules promulgated by the department.

NOTE: Paragraphs (H)(4), (5), (6), and (7) as enacted by Acts 2017, No.

342, §1, eff. Jan. 1, 2018.

(4) The Louisiana Department of Health shall be responsible for receiving and

evaluating applications for the credit and certifying the qualifications and eligibility of

taxpayers for the credit. The tax credit shall be earned when the taxpayer's eligibility is

certified by the Louisiana Department of Health. However, in the event the taxpayer does

not maintain the requirements of this Section any amounts certified are subject to

disallowance or recapture. No taxpayer shall receive the credit provided pursuant to this

Subsection for more than five years. The Department of Revenue, in consultation with the

Louisiana Department of Health, shall promulgate rules and regulations in accordance with

the Administrative Procedure Act as are necessary for the performance of these functions

in keeping with the purpose for which the credit is enacted. The rules shall include

provisions for an application process through which the Louisiana Department of Health

may certify the eligibility of a primary care health professional for receipt of the tax credit

and the qualification of a primary care health professional to claim the credit against state

tax liability.

(5) The total amount of tax credits certified by the Louisiana Department of Health

and granted by the Department of Revenue in any calendar year shall not exceed one million

five hundred thousand dollars. The rules and regulations promulgated pursuant to the

provisions of this Section shall establish the method of allocating available tax credits to

primary care health professionals including but not limited to a first-come, first-served

system, reservation of tax credits for a specific time period, or other method which the

departments may find beneficial.

(6) The provisions of this Subsection shall be subject to a review by the House

Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs.

Such review may include an evaluation of the increase or decrease in primary care health

professionals who meet the qualifications of this Subsection.

(7) No credit shall be certified pursuant to the provisions of this Subsection for

applications received by the Louisiana Department of Health on or after January 1, 2021.

I. There shall be a bone marrow donor expense tax credit for any individual taxpayer

required to file a Louisiana tax return, acting as a business entity authorized to do business

in the state, operating as either a sole proprietorship, a partner in a partnership, or as a

Subchapter S Corporation, for bone marrow donor expense to be determined as follows:

(1) As used in this Subsection, the following definitions shall apply:

(a) "Bone marrow donor expense" means the sum of amounts paid or incurred during

the tax year by an employer for the following:

(i) Development of an employee bone marrow donation program.

(ii) Employee education related to bone marrow donation, including but not limited

to the need for donors and an explanation of the procedures used to determine tissue type and

donate bone marrow.

(iii) Payments to a health care provider for determining the tissue type of an

employee who agrees to register or registers as a bone marrow donor.

(iv) Wages paid to an employee for time reasonably related to tissue typing and bone

marrow donation. However, any wages that are used to obtain any tax credit provided in this

Section shall not be deductible as an expense for income tax purposes.

(v) Transportation of an employee to the site of a donation or any other service which

is determined by the Louisiana Department of Health by rule as essential for a successful

bone marrow donation.

(b) "Employee" means an individual:

(i) Who is regularly employed by the taxpayer for more than twenty hours per week.

(ii) Who is not a temporary or seasonal employee.

(iii) Whose wages are subject to withholding under R.S. 47:111 through 120.3.

(c) "Wages" has the meaning given the term for purposes of R.S 47:111 through

120.3.

(2) A credit against the taxes otherwise due under this Part for the tax year is allowed

to an employer. The amount of the credit is equal to eighteen percent of the bone marrow

donor expense paid or incurred during the tax year by an employer to provide a program for

employees who are potential bone marrow donors or who actually become bone marrow

donors.

(3)(a) Except as provided in Subparagraph (3)(b) of this Subsection, the allowance

of a credit under this Subsection shall not affect the computation of taxable income for

purposes of this Part.

(b) If in determining the amount of the credit for any tax year an amount allowed as

a deduction under Section 170 of the Internal Revenue Code is included in bone marrow

donor expense, the amount allowed as a deduction shall be added to federal taxable income.

J.(1) There shall be a tax credit for any individual taxpayer required to file a

Louisiana tax return, for educational expenses associated with attending college, to be

determined as follows.

(2) As used in this Subsection, the following definitions shall apply:

(a) "Qualifying taxpayer" means any of the following:

(i) A full-time employee of the office of state police as defined in R.S. 40:1372(5)

and 1379.

(ii) A deputy sheriff eligible for state supplemental pay under R.S. 40:1667 et seq.

(iii) A municipal police officer eligible for state supplemental pay under R.S.

40:1667 et seq.

(iv) A full-time commissioned probation and parole agent of the division of

probation and parole-adult, Department of Public Safety and Corrections.

(b) "Educational expenses" means the sum of amounts paid or incurred during the

taxable year by a qualifying taxpayer for tuition, fees, and textbooks associated with that

taxpayer's attendance at a Louisiana public college or university or an independent college

or university which is an accredited member institution of the Louisiana Association of

Independent Colleges and Universities.

(3) A credit against the taxes otherwise due under this Chapter for the taxable year

is allowed to a qualifying taxpayer meeting all of the following criteria. The qualifying

taxpayer shall:

(a) Attend a Louisiana public college or university or an independent college or

university which is an accredited member institution of the Louisiana Association of

Independent Colleges and Universities.

(b) Personally incur educational expenses as defined.

(c) Maintain evidence of payment of such educational expenses.

(d) Be in the pursuit of an undergraduate degree related to law enforcement and

maintain at least a 2.5 grade point average while taking a minimum of six credit hours per

semester.

(4) The amount of the credit per tax year is equal to the least of the tax due, or

seventy-two percent of the educational expenses, or five hundred forty dollars.

K.(1) There shall be a credit against the tax liability due under this Chapter, as

provided in this Subsection, for each taxpayer who provides full-time employment to an

individual who has been convicted of a first time drug offense and who is less than twenty-five years of age at the time of initial employment.

(2)(a) The credit shall be one hundred forty-four dollars per taxable year per eligible

employee.

(i) Only one credit is allowed per taxable year per employee.

(ii) The credit may be received for a maximum of two years per employee.

(b) The credit shall be available upon certification by the employee's probation

officer that the employee has successfully completed a court-ordered drug

treatment/rehabilitation program, and has worked one hundred eighty days full time for the

employer seeking the credit.

(c) The form for applying for the credit shall be determined by the Department of

Revenue and such form shall contain a sworn statement executed by both employer and

employee certifying the employee's active full-time work status at the time the credit is taken.

(d) The secretary of the Department of Revenue shall promulgate such rules and

regulations as may be deemed necessary to carry out the purposes of this Subsection.

(3) As used in this Subsection, the following terms shall have the following

meanings:

(a) "Drug offense" means a violation under R.S. 40:961 et seq., the Uniform

Controlled Dangerous Substances Law.

(b) "Full-time employment" means working a minimum of thirty hours per week.

(c) "Eligible employee" and "employee" mean an individual convicted of a first time

drug offense who is less than twenty-five years of age at the time of initial employment.

L.(1) There shall be a credit against the tax liability due under this Chapter for each

qualified taxpayer for the purchase of a bulletproof vest. Only one such credit shall be

allowed to a qualified taxpayer for the five-year period beginning with the purchase of a

bulletproof vest as provided for in this Subsection.

(2) A "qualified taxpayer" as used in this Subsection means any of the following:

(a) A full-time employee of the office of state police as defined in R.S. 40:1372(5)

and 1379.

(b) A deputy sheriff eligible for state supplemental pay under R.S. 40:1667 et seq.

(c) A municipal police officer eligible for state supplemental pay under R.S. 40:1667

et seq.

(d) A full-time commissioned probation and parole agent of the division of probation

and parole, Department of Public Safety and Corrections.

(e) A commissioned investigator in the Department of Justice.

(3) The total amount of the credit shall be the lesser of seventy-two percent of the

purchase price including applicable taxes paid by the taxpayer or seventy-two dollars. In

order to claim the tax credit provided in this Subsection, the qualified taxpayer must submit

a certification from his employer that:

(a) Certifies that the qualified taxpayer meets the qualifications of this Subsection.

(b) Certifies that the bulletproof vest is used in the performance of the qualified

taxpayer's job.

(c) Certifies that the purchase price is reasonable and was not paid by the employer.

(d) Certifies that the employer does not provide access to bulletproof vests to the

qualified taxpayer for the performance of his duties.

NOTE: Subsection M as enacted by Acts 2002, No. 54, §1, eff. if and when

a special fund is enacted to finance the credit provided for in the Act.

M.(1) There shall be allowed a credit against the individual income tax for amounts

paid as premiums for eligible long-term care insurance. The amount of the credit shall be

equal to seven percent of the total amount of premiums paid annually by each individual

claiming the credit.

(2) The credit authorized by this Subsection shall not exceed the total tax liability

in any taxable year.

(3) Each taxpayer applying for the credit shall complete a form to be determined by

the Department of Revenue stating the amount of premiums paid and the name of the insurer

providing the coverage.

(4) The secretary of the Department of Revenue shall promulgate such rules and

regulations as may be deemed necessary for the implementation of this Section.

(5) For purposes of this Section, the term "long-term care insurance" shall mean, at

a minimum, any insurance or rider advertised, marketed, offered, or designed to provide

coverage for not less than three consecutive years for each covered person on an expense

incurred, indemnity, prepaid, or other basis for one or more necessary or medically necessary

diagnostic, preventive, therapeutic, rehabilitative, maintenance, or personal care services

provided in a nursing home. The insurance may, additionally, provide coverage for said

person in alternative settings, such as adult residential care homes, home health care, and

adult day care.

(6) In order for premiums to qualify for credit under this Section, the long-term care

insurance policy shall:

(a) Have been approved by the commissioner of insurance for sale in this state.

(b) Have complied with the requirements of R.S. 22:972, 973, 975 through 983, 985

through 990, 992, 993, 999 through 1008, 1010 through 1014, 1021, 1042, 1044 through

1048, 1091 through 1096, 1111, and 1156 of Title 22 of the Louisiana Revised Statutes of

1950.

(c) Have qualified as a long-term care insurance contract as defined in Section

7702B(b) of the Internal Revenue Code of 1986 for a federal tax credit.

N.(1) There shall be allowed a credit against individual income tax due in a taxable

year equal to seventy-two percent of the following amounts incurred by a taxpayer during his

tax year if related to the taxpayer's travel or absence from work because of a living organ

donation by the taxpayer or the taxpayer's spouse:

(a) The unreimbursed cost of travel paid by the taxpayer to and from the place where

the donation operation occurred.

(b) Unreimbursed lodging expenses paid by the taxpayer.

(c) Wages or other compensation lost because of the taxpayer's absence during the

donation procedure and convalescence.

(2) The credit provided for by this Section shall not exceed seven thousand two

hundred dollars per organ donation. It shall be allowed against the income tax for the taxable

period in which the credit is earned. If the tax credit exceeds the amount of such taxes due,

then any unused credit may be carried forward as a credit against subsequent tax liability for

a period not to exceed ten years.

O. There shall be allowed to an individual who is an employer a credit against the

tax imposed by this Chapter for the taxable year the same credits provided for in R.S.

47:287.752 for the full-time employment of individuals who have been convicted of first

time nonviolent offenses. The credit shall be the same amount and shall be subject to the

same terms and conditions as provided for in that Section.

NOTE: Paragraphs (P)(1), (2), and (3)(intro. para.) eff. until Jan 1, 2018.

See Acts 2017, No. 270, §1.

P.(1) There shall be allowed a credit against the individual income tax liability of a

taxpayer for the inclusion of accessible and barrier-free design elements in the construction

of a new one- or two-family dwelling. For purposes of this Subsection, "taxpayer" shall

mean an individual who owns a newly constructed one- or two-family dwelling and who

qualifies for and claims a homestead exemption on a dwelling which meets all of the design

elements necessary for claiming the tax credit authorized by the provisions of this

Subsection.

(2) The amount of the credit shall be seven hundred twenty dollars, or seventy-two

percent of the total tax liability of the taxpayer, whichever is less. The credit shall be taken

in the taxable year in which the construction of the dwelling is completed. Only one tax

credit may be granted per dwelling.

(3) A dwelling which meets all of the following requirements shall be deemed to

include accessible and barrier-free design elements for purposes of the tax credit:

NOTE: Paragraphs (P)(1), (2), and (3)(intro. para.) as amended by Acts

2017, No. 270, §1, eff. Jan. 1, 2018.

P.(1) There shall be allowed a credit against the individual income tax liability of

a taxpayer for the inclusion of accessible and barrier-free design elements in either the

construction of a new one- or two-family dwelling or the renovation of an existing dwelling

if the taxpayer, the taxpayer's spouse, or an individual who qualifies as a dependent of the

taxpayer for purposes of determining the taxpayer's federal income tax liability and who

resides with the taxpayer has a physical disability that requires, or will require, the inclusion

of such accessible and barrier-free design elements in the dwelling. For purposes of this

Subsection, "taxpayer" shall mean an individual who owns a newly constructed one- or two-family dwelling, or the existing dwelling that is renovated, and who qualifies for and claims

a homestead exemption on a dwelling which meets all of the design elements necessary for

claiming the tax credit authorized by the provisions of this Subsection. If the dwelling is

co-owned in indivision by two or more taxpayers who qualify for and claim a homestead

exemption on the dwelling, the credit allowed to each taxpayer shall be limited to the pro-rata ownership interest of the taxpayers.

(2) The amount of the credit shall be five thousand dollars, or the cost of the

construction or renovation, whichever is less. The credit shall be taken in the taxable year

in which the construction or renovation of the dwelling is completed. Only one tax credit

may be granted per dwelling. If the amount of the credit authorized by this Paragraph

exceeds the amount of tax liability for the tax year, the amount of unused credit may be

carried forward as a credit against subsequent Louisiana individual income tax liability for

a period not to exceed five years.

(3) A newly constructed dwelling that meets all of the following requirements, or a

renovated dwelling that meets any of the following requirements, shall be deemed to include

accessible and barrier-free design elements for purposes of the tax credit:

(a) It has one zero-step entrance at the front, back, or side of the residence.

(b) All main floor doors have a clear passage space of at least thirty-two inches

between doorjambs and strikes with the door at a ninety degree angle.

(c) All hallways and passages on the main floor have at least thirty-six inches of clear

width to the accessible bathroom and eating area.

(d) The main floor has, at a minimum, a half bath with a minimum five-foot diameter

of free and clear floor space.

(4) The secretary of the Department of Revenue is authorized to promulgate rules

and regulations in accordance with the Administrative Procedure Act, which rules and

regulations may include a requirement that taxpayers submit such documentation with their

returns, or to specifically retain such records that will enable the department to determine the

taxpayer's eligibility for and amount of the tax credit claimed under this Section.

NOTE: Paragraph (P)(5) eff. until Jan 1, 2018. See Acts 2017, No. 270, §1.

(5) The provisions of this Subsection shall be effective for all tax years beginning

on or after January 1, 2012.

NOTE: Paragraph (P)(5) as amended by Acts 2017, No. 270, §1, eff. Jan. 1,

2018.

(5) Notwithstanding any other provision of law to the contrary, the taxpayer shall

be allowed to claim the tax credit if any individual in the taxpayer's household has a physical

disability that requires, or will require, the inclusion of accessible and barrier-free design

elements in the dwelling, provided that such individual who, for the taxable year of the

taxpayer, has as his principal place of abode the home of the taxpayer and can be identified

as a member of the taxpayer's household.

NOTE: Paragraphs (P)(6) and (7) as enacted by Acts 2017, No. 270, §1, eff.

Jan. 1, 2018.

(6) Notwithstanding any other provision of law to the contrary, the taxpayer shall

be allowed to claim the tax credit in any case where there is a valid and enforceable contract

of lease, as defined in Civil Code Article 2668, between the taxpayer and any individual who

has a physical disability that requires, or will require, the inclusion of accessible and

barrier-free design elements in the dwelling and who occupies and resides in any portion of

such dwelling pursuant to the terms of the contract of lease.

(7) The total amount of tax credit granted by the department in any calendar year

shall not exceed five hundred thousand dollars. Claims for tax credits shall be allowed on

a first-come, first-served basis. Any taxpayer whose claim exceeds the amount of tax credit

that the department is authorized to grant in a calendar year may claim the credit against

the individual income tax liability on an original tax return filed in the next calendar year

and his claim shall have priority over other claims filed after the date and time of his

original claim.

Q. The credits provided for pursuant to the provisions of this Section shall terminate

and shall have no effect beginning January 1, 2020.

Acts 1980, No. 316, §1; Acts 1983, No. 672, §2, eff. Jan. 1, 1983. Acts 1984, 1st Ex.

Sess., No. 9, §2, eff. Jan. 1, 1984; Acts 1986, No. 990, §1, eff. Jan. 1, 1986; Acts 1986, No.

986, §1, eff. Jan. 1, 1986; HCR No. 52, 1988 R.S.; HCR No. 78, 1989 R.S., eff. June 27,

1989; Acts 1990, No. 360, §1, eff. July 1, 1990; Acts 1991, No. 312, §1, eff. Jan. 1, 1991;

Acts 1991, No. 1059, §1, eff. for taxable years beginning after Dec. 31, 1990; Acts 1992, No.

206, §2; Acts 1992, No. 1030, §1, eff. July 13, 1992; Acts 1993, No. 164, §1, eff. for all

taxable years beginning after Dec. 31, 1992; Acts 1994, No. 21, §1, eff. July 1, 1994; Acts

1994, No. 23, §1, eff. for taxable periods beginning on or after Jan. 1, 1995; Acts 1994, 3rd

Ex. Sess., No. 104, §1, eff. for all taxable years beginning or or after Jan. 1, 1994; Acts 1998,

No. 20, §1, eff. for all taxable periods beginning after Dec. 31, 1997; Acts 2002, No. 25, §1

(Sub. B) eff. for all taxable periods beginning on or after Jan. 1, 2003 and §2 (Para. (D)(3)),

eff. for all taxable periods beginning after Dec. 31, 2001; Acts 2002, No. 54, §1; Acts 2002,

No. 72, §1, eff. June 25, 2002; Acts 2005, No. 277, §1, eff. July 1, 2005, for organ donations

occurring during tax years beginning on and after Jan. 1, 2005; Acts 2005, No. 285, §1, eff.

June 29, 2005, applicable to tax years beginning on and after Jan. 1, 2005; Acts 2008, No.

415, §2, eff. Jan. 1, 2009; Acts 2011, No. 392, §1; Acts 2014, No. 158, §§3 and 7; Acts 2015,

No. 125, §2, eff. July 1, 2015;§5, eff. July 1, 2018; Acts 2015, No. 140, §1, eff. June 19,

2015; Acts 2016, 1st Ex. Sess., No. 29, §2; Acts 2017, No. 270, §1, eff. Jan. 1, 2018; Acts

2017, No. 342, §1, eff. Jan. 1, 2018; Acts 2017, No. 375, §§1, 2, eff. June 23, 2017; Acts

2017, No. 400, §§1, 2 and 4, eff. June 26, 2017; Acts 2017, No. 403, §2, eff. June 26, 2017.

NOTE: For (G) see also R.S. 47:287.756.

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Local Government
Louisiana
3
8
0
John Bel Edwards
John Bel Edwards
January 11, 2016 -
Democratic
1-225-342-4404
900 North 3rd Street, Baton Rouge, LA, 70802