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Rs 47:297.2 Reduction To Tax Due

§297.2. Reduction to tax due

A. A person who maintains a household that includes one or more dependents who

are physically or mentally incapable of caring for themselves may take as a credit against the

state income tax imposed by this Part the full amount of a tax credit equal to the applicable

percentage of employment-related expenses allowable pursuant to Section 21 of the Internal

Revenue Code. Any tax credit otherwise allowed under this Section that is not used by the

taxpayer in a particular year may be carried forward and offset against the taxpayer's tax

liability for the next succeeding tax year.

B. The credit provided for pursuant to the provisions of this Section shall terminate

and shall have no effect beginning January 1, 2020.

Acts 1996, 1st Ex. Sess., No. 27, §1, eff. for taxable years beginning after Dec. 31,

1996; Acts 2017, No. 403, §2, eff. June 26, 2017.

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

Keywords
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