2018 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:44.2 - Federal social security benefits; federal and railroad retirement income exempt from taxation

Universal Citation: LA Rev Stat § 47:44.2 (2018)

§44.2. Federal social security benefits; federal and railroad retirement income exempt from taxation

Any benefit received by an individual pursuant to the provisions of Chapter 7 of Title 42 of the United States Code (42 U.S.C. 301 et seq.), and any income received by an individual pursuant to a retirement system for retirees of the United States Government or pursuant to the Railroad Retirement Act of 1974 (45 U.S.C. 231 et seq.) shall be exempt from the state income tax.

Acts 1989, No. 812, §1.

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