Louisiana Statutes

§ 47:44.2 — Federal social security benefits; federal and railroad retirement income exempt from taxation

Louisiana § 47:44.2
JurisdictionLouisiana
Title 47Revenue and Taxation

This text of Louisiana § 47:44.2 (Federal social security benefits; federal and railroad retirement income exempt from taxation) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
La. Stat. Ann. § 47:44.2 (2026).

Text

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.

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Related

§ 301
42 U.S.C. § 301
§ 231
45 U.S.C. § 231

Legislative History

Acts 1989, No. 812, §1.

Nearby Sections

3
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Bluebook (online)
Louisiana § 47:44.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A44.2.