§ 47:248 — Exemption for certain nonresident individuals; mobile workforce

§248. Exemption for certain nonresident individuals; mobile workforce
A. Definitions. As used in this Section:
(1) "Professional athlete" means an athlete who performs services in a professional
athletic event for compensation and includes active players and players on the disabled list
if required to travel with the team.
(2) "Professional entertainer" means a person who performs services in the
professional performing arts for compensation on a per-event basis.
(3) "Public figure" means a person of prominence who performs services at discrete
events, such as speeches, public appearances, or similar events, for compensation on a
per-event basis.
(4) "Qualified production employee" means a person who performs services of any
nature directly relating to a state-certified production for compensation, provided that the
compensation paid to the person is a qualified production expenditure pursuant to the motion
picture production tax credit provided for in R.S. 47:6007, and that the compensation is
subject to withholding as a condition to treating the compensation as a qualified production
expenditure.
(5) "Staff member of a professional athletic team" means any person required to
travel with and perform services on behalf of a professional athletic team, including but not
limited to coaches, managers, and trainers.
(6) "Time and attendance system" means a system through which an employee is
required, on a contemporaneous basis, to record the employee's work location for every day
worked outside the state where the employee's employment duties are primarily performed
and that is designed to allow the employer to allocate the employee's compensation for
income tax purposes among all states in which the employee performs employment duties
for the employer.
B.(1) Beginning January 1, 2022, wages, as defined by R.S. 47:111, paid to a
nonresident individual are exempt from the tax levied pursuant to R.S. 47:290 et seq. if all
of the following conditions apply:
(a) The compensation is paid for employment duties performed by the individual in
this state for thirty or fewer days in the calendar year.
(b) The individual performed employment duties in more than one state during the
calendar year.
(c) The wages are not paid for employment duties performed by the individual in the
individual's capacity as a professional athlete, staff member of a professional athletic team,
professional entertainer, public figure, or qualified production employee.
(d) Repealed by Acts 2025, No. 382, §2, eff. June 20, 2025.
(2) The exemption provided in this Subsection shall not apply if the nonresident
individual has any other income derived from sources within this state for the taxable year.

Legislative History

Acts 2021, No. 383, §1, eff. June 16, 2021; Acts 2025, No. 382, §§1, 2, eff. June 20, 2025.