§ 47:297.16 — Tax exemption; COVID-19 relief benefit

Louisiana § 47:297.16

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§297.16. Tax exemption; COVID-19 relief benefit
A. A COVID-19 relief benefit shall be exempt from the provisions of this Part if the
benefit was included in the taxpayer's federal adjusted gross income.
B. "COVID-19 relief benefit" means any gratuitous grant, loan, rebate, tax credit,
advance refund, or other qualified disaster relief benefit directly or indirectly provided to a
taxpayer by the state or federal government including but not limited to benefits provided
pursuant to the Coronavirus Aid, Relief, and Economic Security Act, the Taxpayer Certainty
and Disaster Relief Act, the COVID-Related Tax Relief Act, the Consolidated
Appropriations Act of 2021, the State Coronavirus Relief Program, the Coronavirus Local
Recovery Allocation Program, the Louisiana Main Street Recovery Program, the Critical
Infrastructure Worker's Hazard Pay Rebate, and pursuant to any other existing or subsequent
state or federal COVID-19 relief legislation. A COVID-19 relief benefit shall not include any
unemployment compensation benefits provided to a taxpayer.

Legislative History

Acts 2021, No. 54, §1, eff. June 4, 2021.