La. Stat. tit. 17 § 3088
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
For tax years beginning on and after January 1, 2016, amounts deposited in an ABLE account on behalf of any designated beneficiary may be excluded from tax table income for purposes of Louisiana income tax if authorized by the provisions of R.S. 47:293(9)(a).
La. R.S. § 17:3088